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.
Articles
230 Documents
<![CDATA[CEO CHARACTERISTICS AND OPTIMISTIC TONE IN NARRATIVE DISCLOSURE ]]>
<![CDATA[Varissa, Selvana]]>;
<![CDATA[Rahman, Annisaa]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v17i3.7541
<![CDATA[Research Purposes. This study examines the effect of CEO characteristics, namely age, gender, financial expertise, and narcissism, on optimistic tone in the board of directors’ reports of companies listed on the Indonesia Stock Exchange (IDX) in 2022. Research Methods. Using a quantitative approach, this study analyzed data from all companies listed on the IDX with a purposive sampling technique, which resulted in 707 companies as samples and was analyzed using multiple linear regression analysis. Research Results and Findings. The results show that CEO age has a significant negative effect, while CEO narcissism has a significant positive effect on optimistic tone. Contrary to the initial hypothesis, this study finds that companies with female CEOs have a positive and significant impact on the optimistic tone in the board of directors’ reports. The CEO's financial expertise has a positive effect, but an insignificant correlation. The findings support the upper echelons theory, asserting that CEOs' characteristics influence the strategic communication style in corporate reports. This study contributes to the literature on narrative tone in emerging markets and the relevance of CEO characteristics in narrative report preparation.]]>
<![CDATA[HOW SOON THE ENVIRONMENTAL PERFORMANCE CAN CREATE FIRM'S VALUE IN ASIA ]]>
<![CDATA[Abdali, Althaf Syah]]>;
<![CDATA[Hermawan, Ancella Anitawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v17i3.7587
<![CDATA[Research Purposes. This study aims to investigate the effect of Environmental performance on the financial performance of companies in sectors sensitive to natural issues in Asia, for the current year, the following year, and two years after. Research Methods. The study employs quantitative methods, utilizing secondary data and regression analyses. Research Results and Findings. The results of this study indicate that environmental performance has a significant negative impact on financial performance, and the moderating variable of Women on Board does not strengthen the relationship between environmental performance and financial performance. This outcome may be attributed to the costs of improving environmental performance not being commensurate with their impact on financial performance. Furthermore, the influence of women on boards may be limited because there may not be many strategic positions within these companies held by women. The implications of these findings are to provide guidance for corporate decision-making in addressing sustainability issues through corporate financial performance, while still maximizing the financial performance of companies, particularly in Asian firms sensitive to natural resource issues.]]>
<![CDATA[SOCIAL ANTICIPATION REDUCES PAST FRAUD'S EFFECT ON WHISTLEBLOWING INTENTIONS ]]>
<![CDATA[Endah, Sih Mirmaning Damar]]>;
<![CDATA[Stephana Dyah Ayu Ratnaningsih]]>;
<![CDATA[Stefani Lily Indarto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v17i3.7624
<![CDATA[Research Purposes A new model related to the influence of prior cheating experience on one's intention to whistleblowing by using anticipatory socialization and attitude as intervening and moderating variables, that can reduce the negative impact of previous cheating on whistleblowing intention. Research Method This study aims to determine how to reduce the influence of prior cheating experience on a person's whistleblowing intention by adding the role of anticipatory socialization as a moderating variable and attitude as an intervening variable. Survey method used with 703 accounting students in Semarang, Indonesia as sample. Testing was carried out using the Path Analysis Model. Research Results and Findings The result indicates that prior cheating experience, attitude, and social anticipation affect a person's intention to whistleblowing. Anticipatory socialization, as a moderating variable, and attitude, as an intervening variable, lower the intention to whistleblowing. Higher education leaders should provide characteristics of accountant professionals as a fundamental material to increase students’ socialization anticipation. Norm clarity is expected to increase a person's social anticipation. Therefore, company’s ethical standards or codes of conduct that support whistleblowing is needed.]]>
<![CDATA[THE SYNERGY OF TAX DIGITALIZATION IN ENHACING TAX COMPLIANCE ]]>
<![CDATA[Andrew, Richard]]>;
<![CDATA[Lusy]]>;
<![CDATA[Mastan, Stanislaus Adnanto]]>;
<![CDATA[Pranata, Yosef]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v17i3.7627
<![CDATA[Research Purposes This study examines how digitalization, tax understanding, and technology-based socialization influence MSME taxpayer compliance.The research focuses on MSMEs in Surabaya and Sidoarjo, East Java—regions with the third-largest MSME populations in Indonesia, totaling over 1.2 million businesses. Sidoarjo hosts approximately 206,000 MSMEs, while Surabaya has 65,000. Both regions serve as major industrial hubs in East Java. Research Method Using a purposive sampling method, data were collected through a structured questionnaire distributed via Google Forms, employing a 5-point Likert scale. This quantitative study aims to analyse whether the increasing level of digitization and technology-driven tax initiatives can sustain MSME taxpayer compliance amid the rapid advancements of the Industrial Revolution 5.0. Research Results and Findings The study emphasizes the importance of taxpayer education and the effectiveness of digital tax systems in fostering long-term compliance among MSMEs, contributing to the broader discourse on sustainable tax practices in a digital economy.]]>
<![CDATA[MACROECONOMICS IN NEXUS OF OTHER COMPREHENSIVE INCOME AND ISLAMIC BANKS PROFITABILITY ]]>
<![CDATA[Anam, Moh. Khoirul]]>;
<![CDATA[Kusuma, Marhaendra]]>;
<![CDATA[Ahamad, Abdul Hadi Bin]]>;
<![CDATA[Santos, Alfredo Dos]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v18i1.7589
<![CDATA[Research Purposes. This study aims to analyze the moderating effect of macroeconomic fundamentals on the relationship between other comprehensive income to be reclassified (OCIR) and profitability.. Research Methods. Financial statement data from 71 Islamic banks across 10 Asian countries for the period 2016-2023, comprising 568 firm-year observations, were used. Moderated regression analysis was used to test the effect. Research Results and Findings. The test results indicate that OCIR has a positive effect on the profitability of Islamic banking entities, and macroeconomic fundamentals strengthen this effect. This result is consistent across different measurements of OCIR and profitability variables. An additional finding of this study is that OCIR has greater predictive power for future profits than the unreclassified OCI component. The implication of this study is input for investment analysis, especially those specializing in the Islamic finance industry, that OCIR, even unrealized earnings, also has value relevance due to its high predictive power of future profits, especially if the Islamic entity has many financial assets in the "available-for-sale" category. The originality of this research lies in examining the influence of OCIR on the profitability of Islamic banking entities in Asian countries and examining the moderating role of macroeconomic fundamentals.]]>
<![CDATA[MARKET REACTION TO THE RATIFICATION OF “RUU IBU KOTA NUSANTARA” ]]>
<![CDATA[Susanto, Ingrid]]>;
<![CDATA[Munaiseche, Giovanni Christiawan]]>;
<![CDATA[Suganda, Tarsisius Renald]]>;
<![CDATA[Cahyadi, Rino Tam]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v18i1.7637
<![CDATA[Research Purposes. This study aims to analyse the Indonesian capital market’s reaction to the ratification of the “RUU Ibu Kota Nusantara” using abnormal return (AR) and trading volume activity (TVA) on IDX30 companies. Research Methods The study applies an event study approach using the market model and a paired-samples t-test to secondary data from 2022, including daily stock prices, the composite index (IHSG), and trading volume. Research Results and Findings. The findings indicate a significant market reaction on the tenth day prior to the event, characterized by positive AR, suggesting the market's positive anticipation of the bill's ratification. However, during other periods, the market reaction was not significant, implying that the announcement's impact was temporary. For TVA, the paired-samples t-test results reveal a significant difference between the pre- and post-enactment periods, indicating an increase in stock trading volume following the announcement. This study concludes that the enactment of the Nusantara Capital City Bill had a temporary impact on market reaction and increased stock trading volume activity. These findings provide empirical evidence for investors and the government to better understand how significant policies influence the capital market and support more informed investment decision-making.]]>
<![CDATA[A COMPLIANCE–QUALITY ASSESSMENT OF ESG DISCLOSURE: EVIDENCE FROM BANK BRI UNDER SEOJK 16/2021 FRAMEWORK ]]>
<![CDATA[Satya Awang Kurniawan]]>;
<![CDATA[Sukoharsono, Eko Ganis]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v18i1.7658
<![CDATA[Research Purposes. This study analyzes Bank BRI’s ESG disclosure in terms of compliance with sustainability report presentation and ESG disclosure quality in its sustainability report for the period 2021 – 2023, based on SEOJK 16/2021. Research Methods This study employs a qualitative approach and content analysis. Research Results and Findings. The results show that Bank BRI has presented its sustainability report for the period 2021 – 2023 in accordance with SEOJK 16/2021, with consecutive scores of 80.13, 88.00, and 87.25 on a scale of 100. The ESG disclosure analysis identifies several areas that require special attention. The implications of this research are expected to be the basis for further research to measure and analyze corporate sustainability reports in Indonesia.]]>
<![CDATA[DETERMINANTS OF ACCOUNTING CONSERVATISM IN BASIC MATERIALS COMPANIES ]]>
<![CDATA[Triponia, Fransiska]]>;
<![CDATA[, Tanto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v18i1.7787
<![CDATA[Research Purposes: This study analyzes the effect of Debt Covenant, Board of Commissioners, and Profitability on Accounting Conservatism in Indonesia's Basic Materials sector (2020-2024). Research Methods: Using purposive sampling, 43 companies from a population of 113 were selected based on pre-2020 IPO status, medium market capitalization, and consistent audited financial reporting. A quantitative approach using secondary data was employed and analyzed in SPSS version 26. Research Results and Findings: Debt Covenant demonstrates a negative effect on conservatism, whereas Board of Commissioners and Profitability show positive influences. These findings reveal the contextual nature of governance-performance relationships in accounting conservatism, highlighting how industry-specific characteristics and business environment significantly shape their effectiveness.]]>
<![CDATA[GREEN ACCOUNTING, CSR, AND ENVIRONMENTAL AUDITING OVERSIGHT IN MANUFACTURING FIRMS ]]>
<![CDATA[Widuri, Retnaningtyas]]>;
<![CDATA[Patricia, Chaterina]]>;
<![CDATA[Nathania, Jesslyn]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v18i1.7825
<![CDATA[Research Purposes. The research examines how green accounting (GA) and Corporate Social Responsibility (CSR) affect Environmental Auditing Oversight (EAO) in manufacturing firms. It evaluates how transparent environmental cost reporting and CSR initiatives affect compliance with auditing standards. Research Methods This study relied on quantitative data analyzed using multiple linear regression with the Partial Least Squares (PLS) method, formulating and testing two hypotheses—(1) that Green Accounting (GA) through environmental costs has a significant impact on Environmental Auditing Oversight (EAO), and (2) that Corporate Social Responsibility (CSR) activities have a significant impact on EAO—which was operationalized as a binary variable based on ISO 14001 certification. Research Results and Findings. The study revealed that Green Accounting (GA) is a far stronger and more significant predictor of Environmental Auditing Oversight (EAO), thereby legitimizing and reinforcing stakeholder theories which posit that mandatory environmental cost disclosure for compliance enhances the level of auditing to a far greater extent than voluntary disclosure through Corporate Social Responsibility (CSR) initiatives.]]>
<![CDATA[DETERMINANTS OF PREMATURE SIGN-OFF WITH ETHICAL BEHAVIOR MODERATOR ]]>
<![CDATA[Cahyati, Cintia]]>;
<![CDATA[Priharta, Andry]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v18i1.7844
<![CDATA[Research Purpose. This research examines the effects of auditor experience, time pressure, and materiality on early Premature sign-off, with auditor ethical behavior as a moderating variable. Research Methods. This study employed a quantitative associative approach, collecting primary data from external auditors at a South Jakarta Public Accounting Firm (KAP) using purposive sampling and analyzing them using SEM-PLS. Research Results and Findings. The study findings showed that experience had no effect, time pressure had a negative and significant effect, and materiality had a positive and significant effect on early premature sign-off, while ethical behavior could not significantly moderate the effect of the independent variables. Research Implication and Contributions. By testing the Theory of Planned Behavior in the context of premature termination of audit procedures, more specifically, by looking at the function of auditor ethical behavior as a moderating variable, this study adds to the body of knowledge on behavioral auditing. These results confirm that ethics still plays a significant role in preserving audit quality, even though they show that ethical behavior does not operate as a moderator. To reduce early premature sign-off and enhance overall audit quality, the study's practical implications for public accounting firms include strengthening the management of audit time budgets and offering training on materiality determination and professional decision-making.]]>
