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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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WILL “THE HAWK” MAKE THE MARKET RANDOM WALK? Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Akuntansi Kontemporer Vol. 16 No. 2 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i2.5445

Abstract

Research Purposes. Objective of study is examining market efficiency in Indonesia under high interest rates issue.Research Methods. Observation period on Indonesia stock composite index starts from June 7, 2023 to February 29, 2024. Several procedures are applied in objective of hypothesis testing, which are: (1) mean difference test supported by Cohen's test and normality test by Anderson-Darling in terms of detecting how market returns differ in the two observation periods; (2) runs test runs test in terms of detecting the randomness of market returns after the risk-free rate; (3) ARIMA is supported by the Augmented Dickey-Fuller test in terms of detecting whether randomness is just noise (or white noise); and (4) variance ratio test in terms of confirming the results of runs test and ARIMA to determine whether the market returns are efficient or just a noise.Research Results and Findings. Consistent with efficient market hypothesis, findings show that the market condition during the effective interest rate period of 6% has higher returns, riskier, better risk-return trade-off, and less efficient. During that period, noise seemed to play a role in creating market gaps. This study concludes that monetary policy in maintaining high effective interest rates cannot determine whether the market is more efficient. As implication, the high effective interest rate tends not to result in a shift in investor behavior to allocate stock investments to risk-free assets. This study contributes to develop the finance and accounting science, especially in the fair presentation of financial information including investment decisions.
WORK-FROM-HOME SETUP AND AUDIT QUALITY AMONG EXTERNAL AUDITORS Aguilar, Lord Eddie Indac; Alcantara, Jessa Mae Rome; Camoro, Airah Yvonne Tormis; Olanolan, Alexiz John Inocentes
Jurnal Akuntansi Kontemporer Vol. 16 No. 2 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i2.5481

Abstract

Research Purposes. Technological advancement and globalization increase demand for flexible work arrangements, particularly remote working, which pose limitations and challenges to auditors in maintaining audit quality. The study aims to determine which domain of work-from-home setup significantly influences the audit quality of external auditors. Research Methods The study used quantitative research design and correlational techniques to test the relationship and significance of the variables. It was participated by CPAs in public practice who experienced remote auditing and employed the random sampling technique in selecting the respondents. The data were analyzed and interpreted using the mean, standard deviation, Pearson's correlation, and regressionResearch Results and Findings. The results concluded that the effectiveness of work-from-home setup and audit quality have a moderately strong, positive correlation. Only the propensity to work remotely and work-life balance significantly influenced the audit quality of external auditors. The findings imply that despite the physical absence and changes in processes, working from home can be an effective work setup in attaining and maintaining high-quality audits and has the potential to address the demand for flexible work arrangements if appropriately administered. The study suggests strengthening remote audits by creating and utilizing online tools for managing audit activities, such as submission of evidence, planning, and audit preparation.
FIRM-SPECIFIC DETERMINANTS OF FIRM VALUE IN NON-CYCLICALS CONSUMER SECTOR COMPANIES Salim, Sharolyn Handayani; Radianto, Wirawan Endro Dwi
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5713

Abstract

Research Purposes. This study aims to investigate the effect of profitability level, investment decision, and firm age on firm value. Research Methods. The research method used quantitative method using secondary data sources, which is the annual report of consumer non-cyclicals sector registered in the Indonesia Stock Exchange (IDX) for 2020-2022. The data processed 125 companies and the sampling process was purposive sampling, so the sample obtained 65 companies with total of 195 data observation. Research Results and Findings. This research provides evidence that profitability level, investment decision, and firm age affect firm value. This study has important value in helping companies develop effective business strategies amid economic uncertainty and provide insight for investors to make wiser investment decisions in this sector during the crisis.
WHAT AUDIT FEATURES IMPACT VALUE RELEVANCE OF ACCOUNTING INFORMATION? Angelina, Aurelia; Setiawan, Yan Christianto
Jurnal Akuntansi Kontemporer Vol. 16 No. 3 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i3.5743

Abstract

Research Purposes. The objective of this research is to ascertain how audit quality affects the value and relevancy of accounting data, where audit quality is proxied by audit company size, audit partner gender, audit fees, audit reporting delays, and auditor opinion.Research Methods The study examining the relationship between variables using a fixed-effects model focuses on 780 non-financial corporations registered on the Indonesia Stock Exchange between 2020 and 2021, chosen through non-probability-purposive-judgment sampling techniques.Research Results and Findings. The study's conclusions indicate that while audit fees and latency in reporting can decrease the value relevance of accounting information, public accounting firms associated with the Big Four and the presence of female audit partners can enhance it. Additionally, the auditor's opinion section yields some intriguing results, as it increases the relevance of book value while decreasing that of profit value.
EXPLORING ETHICAL PERCEPTION OF TAX AVOIDANCE AMONG ACCOUNTING STUDENTS Navael, Lovenka Diva; Wijaya, Suparna
Jurnal Akuntansi Kontemporer Vol. 16 No. 3 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i3.5786

Abstract

Research Purposes. This study examines the influence of Love of Money, Machiavellian, and Distrust to Fiscus, as well as Religiosity as a moderator on Ethical Perception of Tax Avoidance.Research Methods. This quantitative research collects primary data through online questionnaires. Respondents in this study included 117 accounting students from 26 universities in DKI Jakarta Province, who were selected using a purposive sampling technique. The data in this study were analyzed using the PLS-SEM method with the help of SmartPLS 4.0 software.Research Results and Findings. This study's results indicate that Machiavellian positively influences the Ethical Perception of Tax Avoidance. Meanwhile, the Ethical Perception of Tax Avoidance is not influenced by the Love of Money and the Distrust to Fiscus, and Religiosity also does not moderate it. The findings of this study are expected to enrich the literature related to the influence of Machiavellian on the Ethical Perception of Tax Avoidance and recommend to the Government and Universities to consider Machiavellian factors when formulating taxation and education policies.
THE MEDIATING EFFECT OF FINANCIAL INCLUSION ON CASHLESS PAYMENT AND SMEs SUSTAINABILITY Gainau, Paskanova Christi; Leatemia, Senda Yunita
Jurnal Akuntansi Kontemporer Vol. 16 No. 3 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i3.5827

Abstract

Research Purposes. This study aims to investigate the influence of cashless payment on micro, small, and medium enterprises sustainability.Research Methods. The sample used is a non-probability sample of 100 business actors in Ambon City with data analysis techniques, namely Structural Equation Modeling (SEM) through SmartPLS4 software to analyze the relationship between variables.Research Results and Findings. The findings show that cashless payment does not possess any direct correlation with MSMEs sustainability in Ambon. Furthermore, positive and significant correlation from cashless payment to MSMEs sustainability can be established through the mediatory of financial inclusion among the business owners. The result of this study generates enticing implications towards MSMEs which is SMES needs to have wide access to service and product of financial. It will promote improvement of SMES sustainability.
ESG DISCLOSURE, RELATED PARTY TRANSACTIONS, AND EXECUTIVE CHARACTERISTICS ON TAX AVOIDANCE Khusna, Khikmatul; Subandi, Hendi
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5837

Abstract

Research Purpose. This research aimed to gather empirical evidence on the impact of Environmental, Social, and Governance Disclosure, related-party transactions, and executive characteristics on tax avoidance, with company size and company age as control variables. Research Method. Secondary data was analyzed using multiple linear regression with SPSS. This research focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study includes a sample of 24 companies selected based on specific criteria through purposive sampling. Research Result and Findings. The findings reveal that Environmental, Social, and Governance Disclosure negatively impact tax avoidance; related-party transactions positively influence tax avoidance, while executive characteristics do not significantly affect tax avoidance. The model explains 38.8% of the tax variation, and the research implications support Agency Theory and Legitimacy Theory. The research implications, as such, suggest that companies make deliberate decisions on environmental, social, and governance disclosure and related-party transactions to improve their governance structures. This research also suggests that future researchers should provide additional factors such as deferred tax burden, dividend policy, or compensation for fiscal losses and test other objects such as the JII70 Index, IDX 80, or Kompas 100.
THE ROLE OF POLITICAL COMPETITION BETWEEN AUDIT FINDINGS AND AUDIT OPINIONS Rahmawati, Dinda Millenia; Achmad, Komarudin
Jurnal Akuntansi Kontemporer Vol. 16 No. 3 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i3.5838

Abstract

Research Purposes. This study aimed to determine the influence of audit findings on audit opinion involving the moderating variable of political competition among regencies/city governments in Indonesia.Research Methods. The secondary data are analyzed quantitatively utilizing binary logistic regression and MRA (Moderated Regression Analysis), processed by SPSS version 25 software. The population involves the entire 508 local governments of city-regencies in Indonesia, from which 395 sample cities/regencies in Indonesia in fiscal year 2016 were selected using purposive sampling.Research Results and Findings.  The results showed that audit findings on internal control system weaknesses and non-compliance with legislation have a negative and significant effect on audit opinion, which means that more audit findings lessen the chance for the government to obtain an unqualified opinion. In addition, political competition strengthens the effect of audit findings of non-compliance with legislation and weaknesses in the internal control system on audit opinion. It implied that local governments in Indonesia should enhance internal controls and compliance and account for political factors to improve audit opinions.
THE EFFECT OF DEBT CHOICE ON FIRM VALUE Juwono, Hans Putra; Santoso, Eko Budi
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5861

Abstract

Research Purposes. This study aims to examine the impact of the choice of bank debt and bond debt on firm value of infrastructure sector companies. This research is important because it makes a significant contribution to the academic literature and financial practitioners, as well as being a guide for managers in making corporate financial decisions. Research Methods. Secondary data in this study were taken from 62 companies during the 2021-2022 period with total of 112 samples were tested using multiple linear regression analysis method. Research Results and Findings. The results showed that the choice of debt has an effect on firm value. Specifically, companies that choose bond debt have a higher firm value than those that choose bank debt. This happens because higher transparency in bond debt contributes positively to firm value. Therefore, bond debt is more profitable for infrastructure sector companies.
THE VALUE RELEVANCE OF UNREALISED EARNINGS Kusuma, Marhaendra; Marjukah, Anis; Kasim, Che Manisah Mohd
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5886

Abstract

Research Purposes. To test the relevance of unrealized earnings in financial statements, the impact of implementing fair value accounting on IFRS that has been adopted by countries in Southeast Asia. Research Methods. The object of the study is financial sector companies in Indonesia, Malaysia, Singapore, the Philippines and Thailand, a sample of 156 companies, for the period 2019 – 2022 with observation data of n = 624. Hypothesis testing using multiple linear regression analysis. Research Results and Findings. Unrealized earnings, although income is ephemeral as a result of adjustment to fair value, have value relevance. However, the degree of value relevance depends on the hierarchy of fair value inputs and the possibility of being realized. Unrealized earnings from level 1 inputs and plans to be realized are more predictive and more reacted to by the market than other types. Testing the effect of unrealized earnings based on the hierarchy of fair value inputs and potential to be realized on cumulative abnormal returns as a reflection of market reaction, and on the Altman Z-Score as a reflection of the predictive power of future performance.

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