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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 236 Documents
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CONTROL SYSTEMS AND GOAL ORIENTATION IN ECO-DESIGN PERFORMANCE Khansa Adira Paradis; Dyah Ekaari Sekar Jatiningsih
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study aims to examine how Management Control Systems (MCS), Learning Orientation (LO), and Performance-Prove Orientation (PPO) influence eco-friendly design performance, and whether their alignment improves sustainability-focused outcomes. Research Methods. This study used a quantitative 2×2×2 experimental design with a LEGO-based eco-design task involving 171 accounting students. Participants were assigned to Diagnostic or Interactive MCS conditions and exposed to priming scenarios for Learning Orientation (LO) and Performance-Prove Orientation (PPO). Data were analysed using ANOVA (SPSS). Research Results and Findings. The results show no significant main effects for MCS, LO, or PPO individually. However, a significant three-way interaction was found. Eco-design performance was highest when Interactive MCS aligned with low LO and low PPO, and when Diagnostic MCS aligned with high LO and low PPO. When PPO was high, differences between conditions became minimal. This study contributes to the behavioural accounting literature and managerial practice by highlighting the importance of aligning management control systems with individual goal orientations to support eco-design.
LEADERSHIP IMPACT ON ACCOUNTANTS’ COMPETENCE AND AI ADOPTION READINESS William Octandy Tamara; Yonathan Christian Azarya Fulbertus; Hendri Kwistianus
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study aims to explore how leadership affects employee competence and organizational readiness to adopt AI in Indonesian firms from the perspective of accountants. Research Methods. This research collected data through purposive sampling. The model was tested using PLS-SEM methodology from 280+ professional accountants in Indonesia, facilitated by SmartPLS. The result revealed that leadership has a significant influence on affecting Employee Competence, Organizational Readiness and AI Adoption. In addition, Organizational Readiness and Employee Competence have a significant impact on AI Adoption and significantly mediate the Leadership-AI Adoption relationship. Research Results and Findings. This study is among the few in Indonesia to empirically validate Employee Competence (EC) and Organizational Readiness (OR) as mediators of the relationship between Leadership and AI Adoption. This offers a refined perspective on how Leadership, Employee Competence, and Organizational Readiness drive AI integration in Indonesia’s context. The study's findings are beneficial to organizations, providing more in-depth information on the roles of Leadership, Employee Competence, and Organizational Readiness in adopting AI. Especially for companies that are planning to use AI in the future, or are currently integrating AI in their business process.
TAX AVOIDANCE: REPUTATIONAL MASK AND BOARD INFLUENCE Rafael Savio Easter; Eko Santoso
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i2.8186

Abstract

Research Purpose. This study examines the relationships among sustainability reporting disclosure, board financial expertise, and tax avoidance practices in the Indonesian food and beverage sector listed on IDX. Research Methods. The study uses a panel regression analysis using secondary data on listed food & beverage companies in IDX, including annual reports and sustainability reports, and director backgrounds from 2021 to 2023. Research Results and Findings. The findings reveal that sustainability reporting disclosure has a significant negative effect on tax avoidance. This suggests that firms with higher levels of sustainability reporting are less likely to engage in tax avoidance activities. In contrast, the financial expertise of board directors does not significantly affect tax avoidance. This study contributes to the literature by providing empirical evidence on the role of sustainability reporting and board characteristics in influencing corporate tax planning strategies. The results indicate that firms that prioritize sustainability and transparency are less inclined to pursue aggressive tax avoidance practices, whereas directors' financial knowledge alone does not necessarily deter such behavior. These findings have important implications for policymakers, regulators, and corporate stakeholders in understanding the drivers of tax avoidance and promoting responsible corporate practice.
FROM NETS TO NETWORKS: CAN DIGITAL TRANSFORMATION REVOLUTIONIZE THE FISHERIES SUPPLY CHAIN? Christy Clayde Latupeirissa Latupeirissa; Hansen Rumtutuly; Paskanova Christi Gainau
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study aims to examine the effects of technological capability, organizational capacity, and environmental conditions on the performance of the fisheries supply chain in archipelagic regions, using the Technology–Organization–Environment (TOE) framework. Research Methods This research employs a quantitative approach, surveying 65 active fishermen from four coastal villages in Maluku and analyzing the data using multiple linear regression in SPSS version 27. Research Results and Findings. The findings reveal that technological capability and environmental support significantly and positively influence the performance of the fisheries supply chain. At the same time, organizational factors show no statistically significant effect, implying that strengthening digital infrastructure and supportive external environments is more critical than relying on internal organizational structures to enhance supply chain effectiveness in island and remote regions. Furthermore, the findings have a significant impact on improving operational efficiency, expanding market access, and enhancing financial transparency, thereby strengthening both supply chain effectiveness and data-driven decision-making within the fisheries sector.
DIVIDEND POLICY AND MARKET BEHAVIOR: EVIDENCE FROM INDONESIA Christian Hosea Immanuel; Cicilia Erna Susilawati
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study investigates the effect of market behavior on dividend policy within the Catering Theory framework, where market conditions reflect underlying investor sentiment. In this study, market behavior is captured through proxies, namely, unexplained market behavior and abnormal trading volume. Research Methods. Using a quantitative causal research design, this study examines secondary data derived from annual reports and market data of listed firms during the 2020–2024 period, with the change in dividend payout ratio serving as the dependent variable, free cash flow, Debt, and net income included as control variables and multiple regression analysis applied to test the proposed hypotheses. Research Results and Findings. The findings indicate that unexplained market behavior and abnormal trading volume have a positive and significant effect on changes in the dividend payout ratio. At the same time, free cash flow also shows a significant influence, whereas Debt and net income do not. These results suggest that corporate dividend decisions in Indonesia are driven not only by firm fundamentals but also by market preferences and behavioral factors as explained by the Catering Theory. This study implies that dividend policy should consider both firm fundamentals and market conditions in corporate decision-making.
ANTECEDENT AND CONSEQUENCES OF CAAT ON AUDIT QUALITY Nahdho Ibnu Daham; Marita Kusuma Wardani
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study examine how perceived usefulness and perceived ease of use, as the core dimensions of the Technology Acceptance Model (TAM), influence auditors’ actual use of Computer-Assisted Audit Techniques (CAAT) and how such usage affects audit quality. Research Methods. This study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) based on data collected through a questionnaire survey of 72 external auditors from Non-Big Four public accounting firms in Indonesia. Research Results and Findings. The results indicate that perceived usefulness and perceived ease of use have a positive effect on the actual use of CAAT, perceived ease of use positively influences perceived usefulness, and the actual use of CAAT positively affects audit quality. These findings imply that increasing auditors’ acceptance of CAAT through improving usability and perceived benefits can enhance audit quality, contributing to the development of auditing practices and literature, particularly in the context of Non-Big Four firms.

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