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Vincentius Widya Iswara
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Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 230 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA USAHA KECIL DAN MENENGAH DI SURABAYA Widarto, Edwin; Shanti, Shanti; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2620

Abstract

In order to maintain the governance and development of country, government needs fund that’s not a bit. One kind of the government’s income is tax. However, this big contribution isn’t followed by the willingness to pay taxes. On the other hand, the development of small and medium enterprises that so dynamic, become far and far away to be reached by taxation. The purpose of this empirical research is to test factors that influenced the willingness to pay taxes of SME in Surabaya. The independent varia-bles are consciousness of paying taxes, knowledge and understanding of tax laws, good perception of the effectiveness of the tax system, and the level of confidence in the government and legal system. The objects of research are SME that registered on Dinas Perdagangan dan Perindustrian Kota Surabaya, and also Dinas Usaha Mikro Kecil Menengah dan Koperasi Provinsi Jawa Timur which amounts to 101 SME. The research data obtained through distributing questionnaire to all object and the analysis using multiple linear regression. The result shows that good perception of the effectiveness of the tax system influence the willingness to pay taxes of SME. It shows that the effort given by the government to facilitate tax payments comes to effect. Meanwhile, con-sciousness of paying taxes, knowledge and understanding of tax laws, and the level of confidence in the government and legal system has no effect on the willingness to pay taxes.
PENGARUH UKURAN PERUSAHAAN DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Silviana, Henny; Hariyanto, Simon; Purwanto, Marini
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2621

Abstract

Agency theory arises when the owner (principal) hired management (agent) to provide a service and then delegate decision-making authority to the agent. When management has more company's internal information than the external parties, then there is asymmetry of information, where information asymmetry is more favorable to management. Misalignment of interests between the principal and agent caused a measure of earnings management. Earnings management can be efficient (improving keinformatifan earnings) are also opportunist (maximizing self-interest). Factors affecting the action of earnings management are company size and corporate governance practices. This study aimed to examine the effect of the independent variables on earnings management. The independent variable is the firm size, and corporate governance practices that include the managerial ownership, proportion of independent commissioners, reputation of the public accounting firm, and the existence of the audit committee. Object of this re-search is all the manufacturing companies listed on the Indonesia Stock Exchange in the year 2007- 2011. The sample used in this study were 56 companies selected by purposive sampling technique. Data analysis was performed by linear regression analysis. The results showed that the firm size, managerial ownership and the proportion of independent commissioners have significant negatively affect on earnings management, while the reputation of the public accounting firm and the existence of the audit committee did not significant negatively effect on earnings management.
PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES Tjandra, Grace Setiyani; Lindrawati, Lindrawati; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2622

Abstract

Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value. Earnings persistence is an accounting profit that is expected in the future and could be pro-jected by the current earnings and it is determined by the components of accruals and cash flows. Book-tax differences could rep-resent the discretion of management in the accrual process, which could establish the earnings quality. This research is aimed to investigate companies with large book-tax differences have earnings persistence, accrual and cash flow are lower compared with companies that have small book-tax differences. Moreover, it also has the purpose to examine investors’ expectation towards ac-counting profit persistence that is reflected in the share price for accrual components in each sub sample of book-tax differences. As earnings persistence is equal to the expected future earnings, therefore, there are two elements that could represent the earnings persistence itself. The first one is the future change in pretax earnings and the second one is the net earning. Hence, this research has also the purpose to test the effect of a permanent and a temporary differences in the book-tax differences towards the earning’s growth. The objects of the research are 30 manufacturing companies, which have been registered in Indonesia Stock Exchange in the year of 2005 to 2010, using the purposive sampling technic. The hypotheses’ examination is using the double linear regression. The result of the research shows that companies with large positive (negative) book-tax differences have an indifferent persistence component of earning compared with companies with small book-tax differences. Furthermore, there are no proves that the share price could reflect the consistency of earning, accrual and cash flow. However, investors have the tendency to be pessimistic to-wards the relation of current earning and future earning. In other words, earning is assumed to have low persistence in every sub sample of book-tax differences. Permanent differences are not significantly xix affect earnings growth, while temporary differ-ences are significant affect earnings growth.
STUDI FENOMENOLOGI PERILAKU MAHASISWA PENGGUNA KRS ONLINE Purwati, Ria Ayu; Nuraina, Elva; Yusdita, Elana Era
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2699

Abstract

Based on the phenomenon of lack of confidence when programming KRS online, the research was conducted to describe the perceptions of students of class 2016 using KRS Online on the Management Information System of Universitas PGRI Madiun related to payment bill information and to show how confident they are to use so that it affects their behavior. The study was conducted on students from 2016 with 7 informants from 3 faculties, namely FKIP, FEB and FT. The method used is qualitative with a phenomenological approach and data collection by means of interviews and participant observation. The results show that student behavior as seen from the perceived usefulness has a relaxed attitude and is not complicated, responsive and fast, willing to use it alone without having to be represented shows that students feel comfortable. Behavior that can be seen from the perception of ease of being confident, more relaxed, cautious, not confused because of  clear steps. The perceived convenience and usefulness could be factors that affect the smoothness of UNIPMA’s revenue.
APAKAH FINANCIAL DAN OPERATIONAL HEDGING EFEKTIF MENGURANGI EKSPOSUR NILAI TUKAR? Sasmitapura, Angga; Djajadikerta, Hamfri
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2758

Abstract

In the midst of regulators' efforts to deepen the market by encouraging foreign exchange derivative transactions, this study aims to observe the effect of these derivative instruments from company perspective in reducing exchange rate exposures. In addition to hedge using derivative instruments (financial hedging), this study also observed hedging performed through firm’s operational activity (operational hedging) with control variables of export sales and foreign debt. The research object is manufacturing companies listed in IDX (Indonesia Stock Exchange) during 2010-2018 using panel data regression as data analysis method. Empirical results show that financial hedging reduce exchange rate exposures faced by companies while operational hedging has no effect. Export sales provide positive exchange rate exposures and foreign debt provide negative exchange rate exposures.
PENGARUH TINGKAT KEBERLANJUTAN SERTA REPUTASI KAP TERHADAP PERINGKAT KREDIT PERUSAHAAN Michael, Michael; Djajadikerta, Hamfri
Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i2.2759

Abstract

Research Purposes.  This study aims to determine the impact of the level of sustainability and reputation of KAP that can affect the assessment results of the credit rating process carried out by PEFINDO.Research Methods. In this study, the ordinal logistic regression analysis model is used to determine the probability of obtaining a credit rating for a company. Financial variable is described through level of sustainability prediction as calculated by using the value of the Altman Z-Score, while non-financial variable is described through the reputation of the KAP. There were 25 samples of companies that obtained credit ratings in a row from 2014 to 2018 by PEFINDO tested in this study.Research Result and Findings. The results of this study state that the level of sustainability prediction has a positive effect; whilst KAP reputation, which are not affiliated with Big 4, has a negative effect on the results of companies' credit ratings
PENGUATAN BUDAYA ORGANISASI MELALUI SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA HOTEL Arviana, Nerissa; Daromes, Fransiskus Eduardus; Kampo, Kunradus
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2769

Abstract

This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.
FACTORS AFFECTING THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION Tanulia, Stephanie; Osesoga, Maria Stefani
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3022

Abstract

Research Purposes. This study aims to determine the effect of DER (debt to equity ratio), audit delay, public ownership structure, firm size, and auditor switching on the timeliness of financial statement submission. It is important in maintaining the relevance of information in financial statements because a relevant information can help users in making decision.Research Methods. Secondary data with a purposive sampling method was used in selecting samples and analyzed using logistic regression methods. There were 39 consumer goods companies used as samples after qualified the sample selection criteria.Research Result and Findings. The results conclude that DER, audit delay, and public ownership structure have a significant negative effect on timeliness of financial statements submission, firm size has a significant positive effect on the timeliness of financial statements submission, and auditor switching has no effect on the timeliness of financial statement submission.
INTELLECTUAL CAPITAL, FIRM PERFORMANCE AND PRESIDENT DIRECTOR LEVEL OF EDUCATION AND SPECIALIZATION Sietas, Syarine Geannah; Widianingsih, Luky Patricia; Ismawati, Anastasia Filiana
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3032

Abstract

Research Purposes. This study was conducted to determine the effect of intellectual capital on company performance, with the level of education and specialization of the President Director as moderating variables.Research Method. The sample used in this study is a non-financial state-owned company listed on the Indonesia Stock Exchange for the period 2015-2019. Data collection uses secondary data derived from company annual reports. Data analysis used simple linear regression and moderated regression using SPSS 25.Research Result and Findings. This study indicates that intellectual capital has a positive effect on company performance as proxied by ROA. The President Director’s educational background variables, namely education level, and specialization, cannot moderate the effect of intellectual capital on company performance.
FINANCIAL RESTATEMENT AFFECTING FACTORS ANALYSIS ON INDONESIA MANUFACTURING COMPANIES Marjono, Cornelia Clarissa; Lindrawati, Lindrawati
Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i2.3034

Abstract

Research Purposes. The purpose of this research is to examine and analyze the influence of corporate governance, ownership structure, financial performance, audit quality, related party transaction, and founders on board towards financial restatement of Indonesia manufacturing companies.Research Methods. The design of this research is a quantitative research. The objects of this research are Indonesia Stock Exchange manufacturing companies of 2013-2017. Data analysis technique used in this research is logistic.Research Results and Findings. The result of this research shows that corporate governance represented by board of commissioner positively affect financial restatement, board of director negatively affect financial restatement, while independent commissioner and audit committee have no effect towards financial restatement. Ownership structure has no effect towards financial restatement. Financial performance, audit quality, and related party transaction also have no effect towards financial restatement. While, founders on board positively affect financial restatement.

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