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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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INDONESIA
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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CEO CHARACTERISTICS AND OPTIMISTIC TONE IN NARRATIVE DISCLOSURE Varissa, Selvana; Rahman, Annisaa
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

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.
HOW SOON THE ENVIRONMENTAL PERFORMANCE CAN CREATE FIRM'S VALUE IN ASIA Abdali, Althaf Syah; Hermawan, Ancella Anitawati
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

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.
SOCIAL ANTICIPATION REDUCES PAST FRAUD'S EFFECT ON WHISTLEBLOWING INTENTIONS Endah, Sih Mirmaning Damar; Stephana Dyah Ayu Ratnaningsih; Stefani Lily Indarto
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

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.
THE SYNERGY OF TAX DIGITALIZATION IN ENHACING TAX COMPLIANCE Andrew, Richard; Lusy; Mastan, Stanislaus Adnanto; Pranata, Yosef
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

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.

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