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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 Economic Value Added terhadap Return Saham pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.1024

Abstract

The goal of every companies is to maximize their value. Value of them is correlated with the performance that achieved. Companies' value is measured with stock return or stock price. If the performance is increase, so their value will increase also. Companies' performance usually are measured by one of traditional accounting measurement such as accounting profit, revenue growth, return on investment. Traditional measurements were supposed having more risk, because if companies only focus on the big growth without consider about the higher return than cost of capital, it will destroy company value. One alternative of performance measurements that can be used is economic value added. This research analyzed the influenced of economic value added to stock return, using alternative models. Based on linear regression testing, this study found that there was no a significant effect of current or previous economic value added to current stock return. Second, there was no a significant effect of the change of current or previous economic value added to the change of current stock return of the public companies listed on Indonesian Stock Exchanges in 2002 until 2007.
Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan Lindawati, Amelia
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.1025

Abstract

This study aims to examine the effect of corporate governance mechanism that consists of managerial ownership, institutional ownership, and size of the board of directors on the financial performance through the agency cost. The object of this research is the manufacturing companies listed in Indonesia Stock Exchange during the period 2007-2009. The sample used in this study as marry as 41 companies selected by purposive sampling method. Secondary data obtained from the company's annual financial statements and then processed using the method of path analysis. The results showed that managerial ownership has no effect on financial performance through the agency cost, while institutional ownership and board size effect on financial performance through the agency cost.
Pengaruh Capital Adequacy Ratio dan Financing to Deposit Ratio terhadap Laba Bank Umum Syariah Laurentia, Paula; Lindrawati, .
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.1026

Abstract

This research is intended to knowing the effect of capital adequacy ratio and financing to deposit ratio on syariah bank net income. If bank have good capital adequacy ratio and financing to deposit ratio, bank could financing and operating their activities with well so it could increase their net income. Multiple regression analysis is used as a research method, which contains of classic assumption test and hypothesis test (F-test and t-test). Based on the regression result, it is found that hypothesis test shows that capital adequacy ratio and financing to deposit ratio have effect on syariah bank net income.
Peta Kemampuan Keuangan Daerah pada Pemerintahan Kota dan Kabupaten se-Jawa dan Bali Tahun 2004-2008: Metode Kuadran Samora, Remon
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.1027

Abstract

Regional autonomy is aimed at bringing the region’s independence in /in!1cing the region's expenditures. In its implementation, regional autonomy is still not able to realize the region's independence because each region has different characteristics so that it's required- a different policy. This study, aims to yap the regions Finance by independent and potential-regions, independent and less potential regions, non-independent and potential regions, and non_ independent and less potential region. Independent variables used are the growth ratio and the share ratio which is calculated using the District Revenue (PAD), Tax sharing (BHP), Non-Tax sharing (BHBP) and Total Expenditure
Kualitas Laba yang Dihasilkan oleh Pengadopsian International Financial Reporting Standards Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.1028

Abstract

Information needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality. The company can preparing financial reporting based on financial accounting standards applicable in the country where the entity is domiciled. Quality information, especially the quality of earnings, is an important priority for the user. The users expect good earnings quality in reporting after the adoption of IFRS. However, earnings quality is either not generated automatically by the good accounting and financial reporting standards because there are influencer factors that affect the quality of earnings and/or quality characteristics of the adoption of IFRS is a factor which is owned by IFRS adopters, environmental factors and capital market during the economic cycle adoption period, company's incentive factors, institutional factors, political non-participation factor in the process of implementing accounting standards, cultural factors that exist within a country, and the audit committee factor. Comparability is one way of measuring the quality of earnings. By considering all the benefits and advantages of adopting, IFRS should be applied by all countries in the world, although may result in less earnings quality that caused by influencer factors and the possibility of earnings management by corporate management.
Pengaruh Profitabilitas, Kepemilikan Institusional dan Kepemilikan Asing terhadap Pengungkapan Tanggung Jawab Sosial pada Perusahaan Pertambangan di Bursa Efek Indonesia Anggono, Ricky Ivan; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1029

Abstract

Corporate social disclosures are needed to communicate social and environmental effects derived from corporate's economic activities to stakeholders, to the interested parties. The degree of disclosure is affected by several factors, internally and or externally. The purpose of this research is focused on internal factors: profit and stock ownership. Profitability and stock ownership are predicted influence the degree of corporate social disclosure in mining companies listed at Indonesian Stock Exchange in 2005-2007. Intention of this research is to lonw whether profitability, institutional Ownership and foreign ownership influence to level of corporate social disclosure. Corporate social disclosure done b y companies in several areas of energy, health and safety at work, labor, product and social activities. This research applies company size as control variable. Nine mining companies selected with purposive sampling technique. Data analyzed using linear regression and showed only profitability variable and foreign ownership influenced corporate social disclosure significantly.
Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007 Setiawan, Teguh
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1030

Abstract

Earnings management is management intervention in financial statement reporting process, aimed to increase managernent's wealth personally and/or increase value of the firm. Earnings management is a factor that could reduce Financial statement credibility, increase bias, and prevent stakeholders .from believing profit values. Consistent good corporate government implementation is indicated could increasing financial statement quality and reduce earnings management activities. This research purpose is to find out whether corporate governance mechanisms, consists of institutional ownership, managerial ownership, proportion of independent board of commissioner, board of director, and audit committee, influence earnings management. The object of this research is manufacturing companies listed in Indonesian Stock Exchange in 2005-2007. There are ninety six companies selected with purposive sampling techniques and data was analyzed using multiple linier regression. The results show that proportion of independent board of commissioners and audit committee variables influence earnings management partially and significantly. Institutional ownership, managerial ownership, and independent board of commissioner’s variables didn't influence earnings management. Simultaneously, good corporate governance mechanisms influence earnings management significantly.
Pengaruh Faktor-faktor Fundamental terhadap Kualitas Pengungkapan Sukarela dalam Laporan Tahunan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Budianto, Arief Satrya
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1031

Abstract

The purpose of this research is to find the fundamental factors that influence voluntary disclosure published in annual reports. This research used 22 manufacturing companies listed at Indonesia Stock Exchange in the period of 2006-2007, is chosen by purposive sampling. Multiple regression analysis was employed to test the research hypothesis. The result of this research how that none of the independent variables influence voluntary disclosure published in annual report.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Keuangan terhadap Praktik Perataan Laba Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1032

Abstract

This research l's designed to examine the income smoothing practices in manufactured companies listed on Indonesia Stock Exchange during 2003-2005. The objectives of this research are examined whether company size, profitability, and financial leverage have significant impact on income smoothing practices. Seventeen listed companies selected using (purposive) judgement sampling method, were used as research sample. Data are analyzed using multiple linear regressions with result that company size and financial leverage had significant impact on income smoothing practices, but hypothesis only supported b y financial leverage.
Analisis Perbedaan Return dan Resiko Saham dengan dan Tanpa Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Chandra, Irwan
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1033

Abstract

Many research proved that listed in Indonesia Stock Exchange did income smoothing. It means that management did an effort to decrease income fluctuation to reach the favorable target, whether by manipulation of artificial (by accounting method) or real (by transaction) variable. By this income smoothing they expect the risk of company will be decreased- This research is designed to know whether there are any difference between income-smoothed-company and non-income-smoothed company in their returns and/or risk. Fifty five manufacture companies, became this research samples, we selected by purposive sampling method. The samples are classified as income-smooth group and non-income-smoothed by Eckel's model. The findings showed that there is no significant difference for both stock returns and risks between income-smoothed-companies and non-income-smoothed companies. In the other words, although the income smoothing found in Indonesia but there is no difference for returns and risks variable between income-smoothed companies and non- income -smoothed-companies.

Page 6 of 23 | Total Record : 224

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