Jurnal Akuntansi Kontemporer
Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that has impact on accounting. Jurnal Akuntansi Kontemporer is published three times a year (January, May, and September) since 2022.
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<![CDATA[ANALISIS PERBEDAAN KINERJA DAN PENGARUH DIVERSIFIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Lim, Meilya]]>;
<![CDATA[Lindrawati, Lindrawati]]>;
<![CDATA[Dwijayanti, S, Patricia Febrina]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i1.2565
<![CDATA[Business diversification is an expantion that purpose to create value by adding one or more business units. The firms that focus on a single segment often compares with divercification firms to determine the performance of each other. Therefore, this research has purposes to exemine the difference of performance between single firm and diversified firm, to exemine the impact of business diversification to performance of firm, and to exemine the difference of performance between firms that develop through related diversification and firms that develop through unrelated diversification. The object of the research are 43 manufacturing firms that listed in the Indonesian Stock Exchange in the year of 2008 to 2012, using the purposive sampling technic and the research data are panel pooled data. From 43 firms, 7 firms are firms that focus on a single segment , and 36 firms are diversified firm. The hypotheses’ examinations are using the independent samples test and the double linear regression. The results of the research showed that there were significant performance difference between the performance of single firms and the performance of diversified firms, and regression analysis showed that diversification hasn’t a significant impact on performance. Beside that, the result of the research also showed that there weren’t significant performance difference between the performance of firms that develop through related diversification and the performance of firms that develop through unrelated diversification.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 ]]>
<![CDATA[Prabowo, Menang]]>;
<![CDATA[Lindrawati, Lindrawati]]>;
<![CDATA[Tedjasuksmana, Budianto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i1.2566
<![CDATA[Value of the company is a company that conducted an ssessment of the investor in the form of perception. Value of the com-pany can be achieved by several factors, including the implementation of the financial management function, while the financial decisions take will affect the value of the company and financial management regarding the settlement of the important decisions taken by the company, including investment decisions, financing decisions, dividend policy. In addition the value of the company can also be affected by the ownership structure that includes managerial ownership and institutional ownership. institutional ownership. Therefore, this study aimed to test and analyze the effect of investment decisions, financing decisions, dividend policy, and ownership structure on firm value. The research design was quantitative with the hypothesis. Types of quantitative and qualitative data in the form of financial statements of sites Indonesia Stock Exchange and Indonesian Capital Market Directory form secondary data. The object of research is a manufacturing company that is listed on the Indonesia Stock Exchange from 2010-2012. Analysis using multiple linear regres-sion. The results showed that investment decisions, managerial ownership and institutional ownership has no effect on firm value, while the dividend policy and financing decisions have a significant positive on firm value. This suggests that the higher the divi-dend policy will provide for the welfare of shareholders and will increase the value of the company.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Halim, Jenny Puspita]]>;
<![CDATA[Lindrawati, Lindrawati]]>;
<![CDATA[Wardani, Rr. Puruwita]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i2.2567
<![CDATA[In managing its operating activities, company are not only oriented toward profit but it also needs to be committed to be ethic, operate legally and contribute to increase the quality of its employee’s life, local communities, and the wider community. The company would made the disclosure to obtain recognition of certain parties and it can be through Corporate Social Responsibility Disclosure (CSR) which is disclose in annual report. The company that have good CSR disclosure will be responded positively by investors through in-creased share price. They are also supported by institusional ownership, it would be better. Therefore, this studyaim to examine insti-tusional ownership as a moderating variable between CSR disclosure to firm value. The research design using a quantitive approach to test hypotesis of the influance of CSR disclosure to firm value with institusional ownership as a moderating variable. This study’s object is the companies which is listed on Indonesian Stock Exchange from 2010-2012. The data collecting method is using documentation method. Data analysis technique is multiple regression analysis using Moderated Regression Analysis (MRA). The result of this study show a significant positive effect for CSR disclosure to firm value. Meanwhile, institusional asmoderating variable was unable strengthen CSR disclosure to firm value.]]>
<![CDATA[ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PEMBELIAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT MKDP ]]>
<![CDATA[Irena, Florencia]]>;
<![CDATA[Pikir, Toto Warsoko]]>;
<![CDATA[Irawan, Ronny]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i2.2568
<![CDATA[Internal control is a process designed to achieve the objectives of the company and the company's operations carried out in order to be effective and can guarantee of recording reliable financial statements. One of the company's operations are in the buying cycle is on the purchase of raw materials and the purchase of fixed assets. Company's accounting information systems required to support the compa-ny's procedures do become simple. PT MKDP is a manufacturing company specializing in the sale and purchase of wood and furniture. The company does not yet have the purchase information systems, resulting in improper purchase activity. The purpose of this study was to analyze the buying cycle accounting information system in PT MKDP to improve internal controls. The data analysis technique used in this study is a descriptive analysis that serves to explain the standard operating procedures by using analysis of accounting information systems.]]>
<![CDATA[PENGARUH KOMPONEN-KOMPONEN PEMBENTUK PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Tandio, Lydiawati]]>;
<![CDATA[Hariyanto, Simon]]>;
<![CDATA[Irawan, Ronny]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i2.2569
<![CDATA[Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses. This study is aimed at identifying and examines the effect of their components net deferred tax liabilities and against the indications of earnings management. The components of deferred tax being analyzed are accrual and provision for income and expenses, compensation, depreciation, valuation of assets and other miscellaneous items. The object of the research is the manufacturing companies listed on the Stock Exchange in 2009-2012 which has been selected by purposive sampling technique. This research was tested using logistic regression. The results showed that the change in net deferred tax liabilities along with its components such as accrual and provision for income and expenses, compensation, depreciation, valuation of assets and other miscellaneous items had no significant effect on earnings management to increase profit accounting. Operational cash flow as control variable had no significant effect on earning management to increase profit accounting.]]>
<![CDATA[PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA LOKASI PUSAT BISNIS dan PERDAGANGAN DI KAWASAN TANJUNG PERAK SURABAYA ]]>
<![CDATA[Tjendraputra, Haiwei]]>;
<![CDATA[Purwanto, Marini]]>;
<![CDATA[Mulia, Teodora Winda]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i2.2570
<![CDATA[Tax is the main source of State revenues that are used for government financing and development. However, nowadays many cases occurred in the field of taxation in terms of compliance related tax payments. Not only the State apparatus that acts to wayward against the payment of taxes, even personal taxpayers is also not uncommon for tax evasion. One of the ways that can be done to minimize such cases is through increased taxpayer compliance. This research aims to analyze the influence of modernization of tax administration sys-tem of the level of compliance of employers taxable. The independent variables are taken is the modernization of tax administration sys-tem which includes the organizational structure, service quality, facilities services using information technology, and the code of con-duct. The respondents of the research is that there is a taxable entrepreneur in the city of Surabaya. Sampling method using snowball sampling. Research on the data analysis techniques using multiple linear regression test, and the data obtained were processed using the SPSS statistical software. The results of this research indicate that the modernization of organizational structure of taxation and modernizing the service quality has no effect against a compliance level of taxable entrepreneur in the city of Surabaya. Whereas mod-ernization of the facilities services using information technologies and the modernization of the code of conduct compliance rate to taxa-ble entrepreneur in the city of Surabaya. This indicates that although there has been a renewal of the organizational structure and the quality of service from the tax office would not increase taxable bussinessman compliance.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN, CORPORATE GOVERNANCE DAN TRANSAKSI PIHAK BERELASI TERHADAP DAYA INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Cicilia, Cicilia]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i2.2571
<![CDATA[Financial report is a summary of the corporate business transaction that indicates conditions or financial position at any given moment. The information contained in the financial statements utilized by users for taking decisions, so there is no confusion in taking decisions by investors, the financial statements must be qualified. A quality financial reports is a report containing figures which have informa-tiveness of accounting number that is helpful for the users to make decisions. Any doubts the quality of the financial statements due to the possibility of modifications to the figures in the financial statements which could lead to investors is wrong in taking investment decisions. This study aims to test empirically regarding the influence of the structure of ownership of the firm, corporate governance and the closely related party transactions against the accounting information resource Design research is quantitative research with manufacturing companies listed on the Indonesia stock exchange in 2009-2011 as research objects. The technique was purposive sam-pling. Data analysis technique used was multiple linear regression. The result showed that the ownership structure consisting of con-centrated ownership structure positive significant to control the informativeness of accounting number but family control did not in-fluence significantly to the informativeness of accounting number. Corporate governance consisting of independent commissioner and audit comitte have no impact on the informativeness of accounting number. the closely related party transactions have no impact against the informativeness of accounting number.]]>
<![CDATA[PENGARUH PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PE-RUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN ]]>
<![CDATA[Chandra, Jessica Cecilia]]>;
<![CDATA[Rahardjo, Hartono]]>;
<![CDATA[Natalia, Irene]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v8i1.2577
<![CDATA[Tax is one of state revenue sources which is very important for supporting the sustainability of a country's development. A country needs much fund to finance development, thus the government has increased the tax revenue in RAPBN (National budget draft) 2014. This shows that the demand of public tax revenue is increasing. However, the effort to optimize the state fund from tax revenue has many obstacles. One of the obstacles to optimize the tax revenue is tax avoidance. In general, the taxpayers tend to minimalize the amount of tax that should be paid to the state. It causes the tax revenue that should be accepted by the state is not as big as the payments made by the taxpayer. Therefore, this study aimed to examine and analyze the influence of the execu-tive risk preferences and the company size towards tax avoidance in mining companies listed in Indonesia Stock Exchange 2010-2013. This research used quantitative method with hypothesis testing. The dependent variable is tax avoidance, whereas the inde-pendent variables are the executive risk preferences and the company size. The data sources were collected from Indonesia Stock Exchange website and the company’s website as secondary data. Multiple linear regression was used in data analysis technique. The result showed that the executive risk preference and the company size have significant influence on the tax avoidance. Execu-tive risk preferences have significant positive influence on tax avoidance, whereas company size has significant negative influence on tax avoidance.]]>
<![CDATA[ANALISIS PERBEDAAN RELEVANSI NILAI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Esterlina, Cynthia]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v8i1.2578
<![CDATA[IFRS is an international standard which has two main characteristics, namely fair value and principle based. The use of fair value resulted in financial report’s relevance, which resulting any differences in the value relevance of accounting information. In addi-tion, the characteristic of the principle-based IFRS requires more extensive disclosure to produce financial statements that are more faithful representation and it would also inflict a difference in information asymmetry. IFRS convergence in Indonesia has been initiated since January 1st, 2009 and was implemented on January 1st, 2012. Therefore, this study is aimed to analyze the difference between the value relevance and information asymmetry on the stage before and after the IFRS convergence. The re-sults showed that there is a difference in the value relevance of accounting information on the stage before and after the conver-gence of IFRS. In addition, there are differences in the asymmetry of information before and after the convergence of IFRS, there-fore the convergence of IFRS proved to enhance the value relevance of accounting information and decrease the asymmetry of information on manufacturing companies listed in Indonesian Stock Exchange so that the convergence of IFRS can improve the quality of financial statements because it helps the financial statements to be more relevance and faithful representation.]]>
<![CDATA[PENGARUH REWARD, PROFESIONALISME PROFESI, DAN MORAL TERHADAP INTENSITAS AUDITOR INTERNAL MELAKUKAN WHISTLEBLOWING ]]>
<![CDATA[Elimanto, Lie Sugiono]]>;
<![CDATA[Mulia, Teodora Winda]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v8i1.2579
<![CDATA[At this time a lot of fraud in the company that carried out by one or several people, either for personal benefit or the benefit of the company. Generally internal auditor is obliged to find and report fraud, but whistleblowing can be done by various profession-als who know about the cheating that occurred. Reward, the professionalism of the profession, and morals are three of the many things that affect a person's intention to report the fraud he knows. Reward will generally make a person interested to report fraud, attracted by the rewards that will be obtained. Professionalism profession would make one report fraud, because they feel it is an obligation of duty. High morals would make someone do something right, as reported fraud occurring. Based on the respond-ents coming from the internal auditor in Surabaya, the result that the professionalism of the profession and moral influence the intensity of the internal auditor to conduct whistleblowing, while the reward has no effect on the intensity of the internal auditors do whistleblowing, on industrial property and real estate.]]>
