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Vincentius Widya Iswara
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Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 42-44, Surabaya, 60265, Jawa Timur Indonesia
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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 224 Documents
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ANALISIS PRAKTIK PERATAAN LABA PADA INDUSTRI REAL ESTATE DAN PROPERTI YANG BEREPUTASI BAlK DI BURSA EFEK INDONESIA Wijaya, Mulyawati
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.432

Abstract

Income smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel index showed 9 corporate with good reputation and 6 corporate with bad repultation doing income smoothing practice. Independent Sample T-Test showed that there is a different income smoothing index between corporate with good and bad reputation. From t test, financial leverage variable in real estate and property industry with good reputation injluenced income smoothing index. F test showed that size, profitability, financial leverage, and operating leverage variable in real estate and property industry with good reputation simultaneously injhlenced income smoothing index.
PENILAIAN KEPUTUSAN INVESTIGASI VARIAN: EFEK OUTCOMES DAN FRAMING Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.433

Abstract

Performance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (I) Outcome bias will have an impact on the perceived benefit of the investigation, (2) investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. When managers did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation signifzcantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude moderately signifzcantframing effect on higher performance.
PENGARUH ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA lrawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.434

Abstract

The goal of every companies is to maximize their value. Value of them is correlated with the performance that achieved. Companies value is measured with stock return or stock price. If the peiformance is increase, so their value will increase also. Companies performance usually are measured by one of traditional accounting measurement such as accounting profit, revenue growth, return on investment. Traditional measurements were supposed having more risk, because if companies only focus on the big growth without consider about the higher return than cost of capital, it will destroy company value. One alternative of performance measurements that can be used is economic value added. This research analyzed the influenced of economic value added to stock return, using alternative models. Based on linier regression testing, (his study found that there was no a significant effect of current or previous economic value added to current stock return. Second, there was no a significant effect of the change of current or previous economic value added to the change of current stock return of the public companies listed on Indonesian Stock Exchange in 2002 until 2007.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Lindawati, Amelia
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.435

Abstract

This study aims to examine the effect of corporate governance mechanism that consists of managerial ownership, institutional ownership, and size of the board of directors on the financial performance through the agency cost. The object of this research is the manufacturing companies listed in Indonesia Stock Exchange during the period 2007-2009. The sample used in this study as many as 41 companies selected by purposive sampling method. Secondary data obtained from the company's annual financial statements and then processed using the method of path analysis. The results showed that managerial ownership has no effect on financial performance through the agency cost, while institutional ownership and board size effect on financial performance through the agency cost.
PENGARUH CAPITAL ADEQUACY RATIO DAN FINANCING TO DEPOSIT RATIO TERHADAP LABA BANK UMUM SYARIAH Laurentia, Paula; Lindrawati, .
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.436

Abstract

This research is intended to knowing the effect of capital adequacy ratio and financing to deposit ratio on syariah bank net income. If bank have good capital adequacy ratio and financing to deposit ratio, bank could financing and operating their activities with well so it could increase their net income. Multiple regression analysis is used as a research method, which contains of classic assumption test and hypothesis test (F-test and t-test). Based on the regression result, it is found that hypothesis test snows that capital adequacy ratio and financing to deposit ratio have effect on syariah bank net income.
PETA KEMAMPUAN KEUANGAN DAERAH PADA PEMERINTAHAN KOTA DAN KABUPATEN SE-JAWA DAN BALI TAHUN 2004-2008: METODE KUADRAN Samora, Remon
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.437

Abstract

Regional autonomy is aimed at bringing the region's independence in financing the region's expenditures. In its implementation, regional autonomy is still not able to realize the regions independence because each region has different characteristics so that it's required a different policy. This study aims to map the regions finance by independent and potential regions, independent and less potential regions, non-independent and potential regions, and nonindependent and less potential regions. Independent variables used are the growth ratio and the share ratio which is calculated using the District Revenue (PAD), Tax Sharing (BHP), Non-Tax Sharing (BHBP) and Total Expenditure
KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.438

Abstract

Information needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality. The company can preparing financial reporting based on financial accounting standards applicable in the country where the entity is domiciled. Quality information, especially the quality of earnings, is an important priority for the user. The users expect good earnings quality in reporting after the adoption of IFRS. However, earnings quality is either not generated automatically by the good accounting and financial reporting standards because there are influencer factors that affect the quality of earnings and/or quality characteristics of the adoption of IFRS is a factor which is owned by IFRS adopters, environmental factors and capital market during the economic cycle adoption period, company's incentive factors, institutional factors, political non-participation factor in the process of implementing accounting standards, cultural factors that exist within a country, and the audit committee factor. Comparability is one wcry of measuring the quality of earnings. By considering all the benefits and advantages of adopting, IFRS should be applied by all countries in the world, although may result in less earnings quality that caused by influencer factors and the possibility of earnings management by corporate management.
AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR Nata, Sisylia
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.439

Abstract

Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a public accountant firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that earnings management increases. On the other hand, understanding clients' business better enables auditor to detect earnings management. Data analysis was performed with multiple regression analysis. The analysis result indicates that the longer audit partner tenure and audit firm tenure, earnings management decreases, because the better their understanding of the clients' business.
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.440

Abstract

This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax assets and deferred tax fiat'ility. There are various results of the predictive ability of decomposition of deferred tax liabilities. Depreciation and amortisation is not cash flows predictor. Capital lease and other temporary differences are statistically significant towards cash flows. It means that they are cash flows predictor.
ISU GLOBAL KONVERGENSI IFRS: MASALAH PENGUKURAN MENGGUNAKAN FAIR VALUE ACCOUNTING Sonoto, John F.
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.441

Abstract

This paper aims to describe one of the global issues of IFRS convergence in Indonesia which is the measurement by using the fair value in relation to the information generated based on the qualitative characteristics of information. Globalized development it self requires good accounting standards required by the capital markets or institutions that have an agency problem caused by the problem of distance between the Principle and agent. The phenomenon is then pushed the International Accounting Standards Boards convergence of international accounting standards with IFRS. Financial statements based on historical cost fail to provide early warning signals about the financial difficulties being experienced by financial institutions. Issue is then a very strong incentive to apply the fair value method instead of historical cost.

Page 2 of 23 | Total Record : 224

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