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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 224 Documents
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Pengaruh Profesionalisme Auditor terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik di Surabaya Sofian, .; Lindrawati, .
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.v3i2.1004

Abstract

Financial report as a medium of communication required by the parties outside the company to base decision-making. So that financial statements can be a tool that is reliable and relevant for making a decision, financial statements need to be audited by an independent third party, in this case the external auditor. One of the auditor's responsibilities is to determine the materiality level consideration of client's financial statements, which is influenced by professionalism auditors. Therefore, this study aims to examine the influence of the professionalism auditors on materiality consideration. The research design was quantitative with the hypothesis. Data obtained directly from distributing questionnaires to the public accountant who worked in the office of the public accountant in Surabaya. Data analysis technique was using multiple linear regression models, testing the validity and reliability, test assurnptions classical, and hypothesis testing by t test. The analysis showed that the professionalism of auditors affect the level of materiality considerations. From the five dimensions of auditor professionalism, dedication to the profession and social obligations affect the level of material if, where dedication to the profession and social obligations have a positive influence, while not affecting auditor's consideration of materiality are autonomy, belief in self-regulation, and professional community affiliation. Keywords: external auditor, auditor's consideration of materiality, professionalism auditors.
Pengaruh Investment Opportunity Set dan Mekanisme Corporate Governance terhadap Kualitas Laba Talatas, Reynard Xaverius
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.v3i2.1005

Abstract

Important information in a company is information about the company’s profit. The objective study is looking for the influence of Investment opportunity set and corporate governance mechanism at consists of the audit committee, institutional ownership managerial ownership, and board of commissioners of the quality of earnings as measured by Earnings Response coefficient. This study uses a sample of 42 manufacturing companies ted in Indonesia Stock Exchange in the year 2005-2009 The results of this study indicate that the Investment opportunity Set have a significant effect on Earnings Response Coefficient. Investment opportunity Set negatively affect the Earnings Response Coefficient, so it can be said that the increase of Investment Opportunity Set may weaken Earnings Response Coefficient of a company. Unlike the Corporate governance mechanism that consists of the audit committee, institutional ownership, managerial ownership, and board of commissioner the results indicate that corporate governance mechanisms do not have a significant effect on Earnings Response Coefficient of a company.
Analisis Kinerja Perusahaan dan Pajak Penghasilan Sebelum dan Setelah Berlakunya UU PPH Tahun 2008 Irawan, Ronny
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.v3i2.1006

Abstract

This research is to examine whether the tax reform in 2009h os an impact on the firm's performance. The main points of reformation are a change of tax income tarif dan the tax facilities for public company. Examinations of performance were performed two years and one y ear before tax reform compared to performance o f two and one years after tax reform. Using Wilcoxon Signed Rank Test, testing for manufacturing companies registered in Indonesian Stock Exchange, this research proving that there was no significant differences of corporate t ax ratio between before tax reform with after tax reform. Meanwhile, generally the performance (profitability, liquidity, leverage of manufacturing companies before tax reform a re significant different with performance o f manufacturing companies after tax reform.
Pengaruh Tipe Industri, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Tingkat Pengungkapan Tanggung Jawab Sosial Harsono, Lindawati; Handoko, Jessica; Fransisca, Ika
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1007

Abstract

Since 2007, Iimited companies in Indonesia have responsibility to implement corporate social responsibility as stipulated in the law No. 40/ 2007 regarding the limited companies. Social responsibility which has been implemented will be disclosed o ne way of disclosure is through sustainability report. This study was conducted to examine the influence of type of industry, firm size and managerial ownership on the level of corporate social responsibility disclosure, Samples of this research consist of 18 companies which joined Indonesia Sustainability Reporting Awards in 2008-2010a and published sustainability reports. The results of this study indicate that individually, type of industry variable and company size variable are not significantly influence on the level of social responsibility disclosure. Individually, managerial ownership variable is negatively influence on the level of social responsibility disclosure.
Pengaruh Kinerja Auditor, Turn Over Intention, dan Komitmen Organisasi terhadap Premature Sign-Off Mindarti, Ceacilia Sri; Puspitasari, Elen
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1008

Abstract

This research aims to analyze the i4fluence of auditor individual performance, Turnover intention, and organizational commitment to premature sign-off. Goal Setting Theory in this study is used to review and analyze the influence o j internal individual factors (such a s auditor individual performance, turnover intention and organizational commitment on acceptance of a premature sign-off. Source o f data in this study w ere auditors working in audit firms in Indonesia a s respondent The data was collected using survey method b y sending questionnaires to the respondents by mail. The result of the study has shown that individual performance, turnover intention and organizational commitment have influence to acceptance of a premature sign-off.
Pengaruh Audit Partner Tenure dan Audit Firm Tenure terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Putri, Niken Estelita
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1009

Abstract

The financial statements are used to communicate financial information between stakeholders cause management to hide some information and sparked the management to do earnings management. To assess the fairness of financial statements, need an auditor. The length of an auditor assignment (audit partner tenure) and a public accountant firm (audit firm tenure) audited a company are feared would reduce the independence, objectivity, and the auditor's professional skepticism, which can increased earnings management. However, on the other hand, understanding client's business better enables auditor to detect the earnings management better. Therefore, this study examines the effect of audit partner tenure and audit firm tenure on earnings management in banking companies listed in Indonesia Stock Exchange. This quantitative research is conducted using audit partner tenure and audit firm tenure as the independent variables and earnings management as dependent variables. Data analysis was performed with multiple linear regression analysis. The data analysis indicated statistically insignificant result but in negative direction. It concluded that the longer audit partner tenure and audit firm tenure, it progressively decrease earnings management. This is because that a better understanding of the client's business will make auditor and accounting firm is enables to detect earnings management better.
Analisis Perbedaan GDP, Government Expenditures, Governance Index, Teledensity, Subsoil Asset, dan FDI Inflow Growth Wibowo, Danny
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1010

Abstract

The purpose .of this study is obtain empirical evidence on differences gross Domestic product (GDP), government expenditure, governance index, teledensity, Subsoil asset, and foreign direct investment (FDI) inflow growth in state tax havens. Type of research is quantitative and the type of data in this research is secondary data. Data collection technique in this study used technical documentation. The document is the source of the data used to complete the study either in the form of written sources, films, pictures (photos), and monumental works, all of which provide information for research process. The results showed no difference level of GDP, government expenditure governance index, teledensity ,subsoil assets FDI inflow growth between Tax havens countries and the n on tax havens countries.
Penerapan PSAK 50 dan PSAK 55 pada Bank X Surabaya Pikir, Toto Warsoko
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1011

Abstract

Implementation of SFAS 50-55 especially concerning Allowance for Impairment Losses (CKPN) or long referred to the Establishment of Asset Allocation (PPA) for banking takes quite a long time. Banks were given a chance until the end of 2011 to complete the calculation that will be used at the beginning of 2012. In fact in turns out that the application CKPN compared with PPA penelitian apparently based on Bank X in Surabaya produce significant computation when compared to the old system. December 31, 2011 for the position of getting a difference of Rp 1.389 million, or in other words the amount of load reduced. However, in accordance with Bank Indonesia for the calculation of Core Capital Bank would still be required to wear a PPA calculations.
Pengaruh Struktur Kepemilikan 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.v3i1.1012

Abstract

Increasing the firm value is one of the main purposes of a company. Increasing the firm value means the stock 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 t he SPSS1 6.0.T he results o f this study show t hat: (l) managerial ownership had direct negative impact to firm value and didn't 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, Jessica
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.v3i1.1013

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 which 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 professionalism have no significant effect on audit quality, while the principle of competence have a significant effect in audit quality. From these results, independent auditors should be concern in competence to create a good audit quality.

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