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Vincentius Widya Iswara
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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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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR Sutedja, Christian
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.v2i2.442

Abstract

Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the effect of audit quality, company's financial condition (liquidity ratio, profitability ratio, solvency ratio), prior year audit opinion, and the company growth towards giving of going concern audit opinion. The analysis showed that the influence giving of going concern audit opinion are profitability ratio, solvency ratio, and prior year audit opinion where profitability ratio have a negative effect, the solvency ratio and the audit opinion the previous year have a positive influence, while not affecting the giving of going concern audit opinion are audit quality, liquidity ratio, and company growth.
PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DENGAN KINERJA MANAJERIAL Cahyadi, Riandy Sugiharto; Handoko, Jesica
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.v2i2.443

Abstract

This study wanted to examine the influence of organizational commitment, leadership style and the uncertainty of the environment on the relationship between budget participation with managerial performance. The research objective was to determine the impact of (1) the budget participation with managerial performance; (2) organizational commitment to the relationship between budget participation with managerial performance; (3) leadership style on the relationship between budget participation with managerial performance and (4) environmental uncertainty on the relationship between the budget participation with performance managerial. The study respondents were middlelevel managers. Data collected is processed by regression analysis interactions between variables. The research results are (1) there is a positive impact of the budget participation on managerial performance, (2) the influence of the interaction between organizational com/llitment with budget participation on managerial performance, (3) the absence of interaction effects between leadership styles with budget participation on managerial performance, and; (4) the influence of the interaction between environmental uncertainty with budget participation on managerial pelformance.
PENYEBAB, DAMPAK, DAN PBEDIKSI DARI FINANCIAL DISTRESS SERTA SOLUSI UNTUK MENGATASI FINANCIAL DISTRESS Dwijayanti, S. Patricia Febriml
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.v2i2.444

Abstract

Financial distress is a condition thert shows the stages of decline in the company's financial condition that occurred prior to the bankruptcy or liquidation (often called liquidation bankruptcy or closure of companies or company insolvency) or the inability of companies to pay financial obligations that have matured. Conditions of financial distress avoid by the company, because it lead to bankruptcy if the management company can not afford to take appropriate action to resolve existing financial problems. This paper will discuss the causes, impact and how to make the prediction of financial distress, several ways to predict, and the benefits of predicting financial distress as well as solutions for management.
PENGARUH STRUKTUR KEPEMILlKAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI INTERVENING Sugiarto, Melanie
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.445

Abstract

Increasing the firm value is one of the main purposes of a company. Increasing the firm value means the slOck return gives the optimal return to the investors. The main objective of the present study is to expand researches in analyzing the impact of managerial ownership, institutional ownership, and dividend policy to the firm value, either directly or indirectly with debt policy as the intervening variable. Population in this study are public companies listed in Indonesia Stock Exchange that are not included in the categories of banking industry, institution of credit matters, security, and insurance, for an observation period of 2003 to 2007. Data were collected through purposive sampling and 64 firms were taken as sample. The analysis method used in this study is multiple linear regressions expanded with path analysis using the SPSS 16.0. The results of this study show that: (1) managerial ownership had direct negative impact to firm value and didn if have indirect impact to firm value with debt policy as the intervening variable; (2) institutional ownership had no direct and indirect impact to firm value; and (3) dividend policy had direct negative impact to firm value and indirect positive impact to firm value with debt policy as the intervening variable.
PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT AUDITOR INDEPENDEN DI SURABAYA Primaraharjo, Bhinga; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.446

Abstract

The study was designed to analyze the effect of the principles of integrity, objectivity, competence, and professionalism of the independent auditor on audit quality. The object of this research is independent auditors in Surabaya. The research data obtained from questionnaire data wich the amount of data are 35 respondents. The data analysis technique used is by using test validity. reliability, and linear regression with the help of SPss for windows. The results showed that the principles of integrity. objectivity, and profesionalism have no significant effect on audit quality. while the principle of competence have a significant effect on audit quality. From these results. independent auditors should be concern in competence to create a good audit quahty.
KONSISTENSI PENYAJIAN LAPORAN KEUANGAN DAN IMPLlKASINYA (STUDI KASUS PADA INDUSTRI PERTAMBANGAN DI BEl) Ciputra, Lokky
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.447

Abstract

Financial statements are an integrated report, which used by company's management as a tools to present useful financial information. One of them is to get additional fond from the investor. In order to make the information useful, consistency as a base of comparability must be applied, which relevancy must be watched Mining industries has been chosen because their high risk and indeterminancy nature. This study aims to give an opinion of consistency concepts in evaluate the mining's industry financial statements, which firing listed on the Indonesia Stock Exchange in 2007-2009. This study use descriptive-comparative method, which used 13 sample companies and selected by using purposive sampling method Source of data is secondary data consisting audited financial. Data were analyzed by compare 2007-2009 financial statement, analyze the calise of changes and grouping the analysis results. The results of the study show that all of the company applied consistency on their financial statement presentation, although accounting changes like restatement and account reclassification happened That indicate a consistency isn't always static, but sometime changes needed to improve relevancy and comparability offinanciai information.
MANFAAT PENERAPAN CARBON ACCOUNTING DI INDONESIA Dwijayanti, S. Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.448

Abstract

Carbon accounting is a process or a way to measure carbon emissions, then set a strategy to reduce carbon emissions, recording costs incurred and reported to the stakeholders of the company. The application of carbon accounting is a good benefit for a country, including Indonesia. For companies, the application of carbon accounting could be part of Corporate Social Responsibility (CSR) and will bring a positive impact for the company. For the government of Indonesia, carbon accounting can push the path of cooperation with countries associated with REDD (Reducing Emissions from Deforestation and forest Degradation), to reduce Greenhouse Gas (GHG) emissions. Indonesian society also have benefitfrom the application of carbon accounting. If the industry implementing carbon accollnting to reduce carbon emissions, so air pollution will be reduced and public !1ealth in the industry area will also be. improved. Application of carbon accounting could also reduce the potential natural disasters, the development of new infrastructure throughfundingfrom the REDD partnership and it will appear new jobs.
SUSTAINABLE REPORT1NG: UPAYA KORPORASI MENGEVALUASI CORPORATE SOCIAL RESPONSIBILITY Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.449

Abstract

Any discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct o'wners (shareholders) alone, or do they owe a duty to the wider community in which they operate? Certainly, many organizations are making public statements to the effect that they consider that they do have responsibilities to parties other than just the shareholders. A firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group of stakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in a lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financial pe~formance, risks, business prospects and corporate sustainability. The accountabiiity of corporates must disclose their socio economic environmental accounting as a broader of Corporate Social Responsibility (CSR), which contain of social maping, that shows harmonization of goals between corporate and peoples.
Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Fiscal Knowledge, Locus of Control, dan Interaksi antara Fiscal Knowledge dengan Locus of Control Fransisca, Ika
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1002

Abstract

Indonesia adopts a self assessment that requires an awareness and volunteerism taxpayer in carrying out tax obligations. To support the success f this system, taxpayer compliance is absolutely necessary. These various factors shown to affect the level of tax compliance, such as age, gender, level of education, the income, or employment status, the influence of friends or other taxpayer, ethics, taxation sanctions, complexity, relationship with the lax authorities, income sources, an understanding of the quality taxation system, the possibility of tax audit and tax rates, knowledge/understanding of tax. This research reinforces previous research conducted by Groenland and Veldhoven (1983) to determine differences in individual taxpayer compliance in Surabaya in terms of fiscal knowledge, locus of control, and the interaction of both. Anticipated differences in fiscal knowledge, locus of control orientation, and interaction both able to explain the differences compliance WPOP in Surabaya and surrounding areas. One hundred and fifty questionnaires were distributed to a number of WPOP in Surabaya and surrounding areas. Of the 150 questionnaires were only 82 questionnaires that can be processed further. By using statistical analysis tools Kruskal Wallis non-parametric, this study .failed to reject the null hypothesis for all of the proposed hypothesis, which means there is no difference in the level of compliance WPOP Surabaya based fiscal knowledge, locus of control, and the interaction of both. The difference results of this study with previous studies because the majority of the answers WOP were obedient and almost all respondents have an internal locus of control. Keywords: Tm Compliance, Locus Of Control, Fiscal Knowledge.
Pengaruh Struktur Kepemilikan Saham dan Struktur Dewan Komisaris terhadap Kinerja Perusahaan Martono, Cyrillius; Sina, Siprianus Salvatore
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1003

Abstract

Shareholding structure and the structure of the board of commissioners that are the focus in this study were (1) the internal ownership structure (insider ownership), which share ownership by managers and commissioners, (2) stock ownership by blockholders, ie individuals and or institutions that own shares company by 5% or more, (3) the proportion of independent commissioners (outside board), and (4) the size of the board of commissioners (board size). In determining the structure of share ownership and the board structure as the application of corporate governance mechanisms, firms are always faced with the question of costs (cost) and benefits (benefits). As a result, the company could substitute the level of use of the mechanism of the shareholding structure and board structure of the board of commissioner such a way to balance the marginal cost and marginal benefit. Hence the hypothesis proposed in this research are: (l) the company doing the substitution between ownership structure and the structure of the board, (2) ownership structure and the board structure significantly influence the performance of the company. Companies that were sampled in this research is a registered company in Indonesia Stock Exchange in 2008. Based on purposive sampling acquired 100 companies are used as a sample. Testing the first hypothesis is done by using two stages least squared while the second hypothesis testing is done using ordinary least squared. The results of testing the first hypothesis suggests that companies in Indonesia has yet to substitute between ownership structure and the structure of the board of commissioners. Except found that internal ownership but also turns positive effect on the proportion of independent commissioners. The second hypothesis as not entirely proven. However, it was found that the presence of blockholders apparently significant effect on company performance. Researchers then expected to find a proxy or a variable and more precise control for the study still found a model that does not fit. Keywords: board size, blockholders, insider ownership, outside shareholders.

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