Jurnal Akuntansi Kontemporer
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.
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<![CDATA[PENGARUH KOMPLEKSITAS PERATURAN PERPAJAKAN, KUALITAS LAYANAN, SANKSI PERPAJAKAN DAN PEMERIKSAAN TERHADAP KEPATUHAN PAJAK ]]>
<![CDATA[Wiyarni, Wiyarni]]>;
<![CDATA[Hartini, Hartini]]>;
<![CDATA[Djuharni, Darti]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i1.2190
<![CDATA[Improving taxpayer compliance is a very important key in order to increase state revenues from the tax sector. This study aims to examine the variables of the com-plexity of tax regulations, service quality, taxation sanctions and tax audit on indi-vidual taxpayer compliance at the Singosari Pratama Tax Service Office. This research is a quantitative research with hypothesis testing which will be analyzed using multiple linear regressions. The population in this study is an individual taxpayer who earns income from a free business registered at KPP Pratama Singosari ammounted 11,500 taxpayers. By using probability sampling as a sampling technique, the number of respondents from this study was 100 people. The results of this study state that the complexity of tax regulations, service quality, tax sanctions and tax audits have a significant effect on tax compliance. The amount of the variable contribution to the complexity of tax regulations, service quality, tax sanctions and examination of tax compliance is 97.2%. Partial testing results also indicate that the variable complexity of tax regulations, taxation sanctions and tax audits have a significant effect on individual taxpayer compliance. The results of this study indicate that partially service quality variables do not significantly influence individual taxpayer compliance.]]>
<![CDATA[PENGARUH KEBIJAKAN, PERATURAN, LOCUS OF CONTROL DAN SIFAT MACHIEVELLIAN TERHADAP PERENCANAAN PAJAK ORANG PRIBADI ]]>
<![CDATA[Yudi, Antony]]>;
<![CDATA[handoko, jesica]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i1.2191
<![CDATA[Tax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. With self assessment system, taxpayer can do tax planning. Literature shows that there are external factors like taxation legislation. Other side there are internal factors from someone like Machievellian and Locus of Control which motivates taxpayer to tax planning. Taxpayer sometimes will obey to pay taxes, if they argue that tax system is not fair. So that, one of way to avoid taxes is tax planning. Taxpayer who can do tax planning is professional freelance. The research proved that the tax policy, tax laws have significant impact on tax planning individual taxpayer. Otherside, Machievellian, Locus of Control have not significant impact on tax planning individual taxpayer.]]>
<![CDATA[PENGARUH PERSEPSI ETIKA, PENGALAMAN KERJA, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN ]]>
<![CDATA[Tandijono, Vania]]>;
<![CDATA[Rahayu, Mudjilah]]>;
<![CDATA[Febrina, S, Patricia]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i1.2192
<![CDATA[Cases of fraud that have occurred in Indonesia have occurred a lot which resulted in considerable losses to the community. This study aims to obtain empirical evidence and analyze the influence of ethical perceptions, work experience, and personality type on the auditor's ability to detect fraud through professional skepticism. This type of research includes testing hypotheses by using primary data through questionnaires. Population and sample are chosen for this study were independent auditors, namely the Public Accounting Office (KAP) in Surabaya. Based on the directory of the Indonesian Institute of Certified Public Accountants (IAPI) in 2017, there are around 44 KAPs in Surabaya that are the object of research. Data collection techniques in this study used purposive sampling and convenience sampling. The data analysis technique used in this study is SEM (Structural Equation Model) with SmartPLS 3.0 (Partial Lease Square) program. The results showed that ethical perceptions, work experience, and personality types did not influence the auditor's ability to detect fraud through professional skepticism.]]>
<![CDATA[PENGARUH MANAJEMEN LABA DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Sari, Handini Narati]]>;
<![CDATA[Astuti, Titiek Puji]]>;
<![CDATA[Suseno, Agus Endrianto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i1.2193
<![CDATA[The purpose of this study proves empirically the influence of earnings management and dividend policy on firm value. The earnings management variable is measured through a discretionary accrual using the modified Jones model, whereas the dividend policy is measured through the dividend payout ratio. This study also uses control variables such as leverage, profitability and firm size. The type of this research is comparative causal that explains the causal hypothesis between the variables. The population of this research includes all companies listed on the Indonesia Stock Exchange. The method to get samples used purposive sampling. Based on purposive sampling method, there are 79 companies meeting the criterias. Research period for 5 years, it is started from 2012 to 2016, so total sample used in this research as much as 395. This research uses panel data which applied with Eviews verse 9. The results showed that the independent variables and control variables have a significant influence on firm value except earnings management. The dividend policy has a positive effect. Control variables of leverage and profitability have a positive effect while firm size has a negative effect on firm value. The value of adjusted R squared is 82%. This can be interpreted that the independent variables are able to explain well the dependent variable]]>
<![CDATA[FACTORS IN DETERMINING THE PREFERENCE OF FAIR VALUE METHOD OF INVESTMENT PROPERTY ]]>
<![CDATA[Yennisa, Yennisa]]>;
<![CDATA[Juwiyato, Setya]]>;
<![CDATA[Budiarto, Dekeng Setyo]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i2.2210
<![CDATA[Financial Accounting Standard Statement in Indonesia is adopted from the IFRS by the IASB. IFRS applies those standards regarding the assessment of investment property as regulated in PSAK number 13. This research aims to determine the effect of leverage, firm size, asymmetry information, the difference in fair value gains, and share ownership on the selection of fair value investment property methods. This research is quantitative research with purposive sampling technique. The research was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017 with a total of 276 samples. The data analysis technique in this research used logistic regression analysis. The results indicate that firm size and asymmetry information influence the selection of the fair value method of investment property. The leverage, the difference in fair value profits, and share ownership do not affect. Based on the results of the research, there are still many firms that does not apply the fair value method because they prefer a more conservative accounting method. Additional costs regard to revaluation is one of the considerable factors why the firm resist to use the fair value method.]]>
<![CDATA[MANAJEMEN LABA RIIL DAN KETERBACAAN LAPORAN TAHUNAN ]]>
<![CDATA[Abshari, Firhan Razki]]>;
<![CDATA[Rahman, Annisaa]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i1.2211
<![CDATA[This study aims to empirically examine the relationship between real earnings man-agement and the company's annual report readability. The population of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 by ex-cluding the financial sector. The sampling technique used was purposive sampling. Data analysis was performed using multiple linear regression with the IBM 25.0 SPSS program. The test results show that real earnings management as measured by abnormal discretional expense proxies and aggregate real earnings management have a negative and significant effect on annual report readability, whereas real earnings management as measured by abnormal cash flow proxy and abnormal production cost does not affect the annual report readability.]]>
<![CDATA[PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN ADANYA SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN BAGI PROSPECTIVE TAXPAYER ]]>
<![CDATA[Vionita, Vionita]]>;
<![CDATA[Kristanto, Septian Bayu]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i2.2217
<![CDATA[The aim of this study is to analyze the effect of taxation socialization, taxpayer awareness and the tax sanctions on tax compliance for prospective taxpayers. The prospective taxpayers are defined as future taxpayers who the subjective obligations as taxpayers begin since they are borned. But, since they have no the tax object, they donot have the tax obligation. This study uses students domiciled in Jakarta as pop-ulation. The sampling method used is convenience sampling. The survey method is used to collect data. The data used in this study is 301 questionairs. The results show that the taxation socialization on the tax compliance for prospective taxpayers is significant and positive. But, the taxpayer awareness and tax sanctions have no effect on tax compliance for prospective taxpayers statistically.]]>
<![CDATA[MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN ]]>
<![CDATA[Lutfillah, Novrida Qudsi]]>;
<![CDATA[Sukmana, Nour Kholifah]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i2.2218
<![CDATA[This study aims to determine the effect of Intellectual Capital on the company's financial performance. This study uses the Pulic Model (Value Added Intellectual Coefficient - VAICTM) as a measure of efficiency in the Intellectual Capital component and Double Linear Regression (R2) are used to examine the relationship between VAICTM and corporate financial performance. The results of this study indicate that: VACA has a partial effect on ROA; VAHU has no partial effect on ROA; STVA has a partial effect on ROA and VACA, VAHU, STVA allegedly influencing jointly or simultaneously to the ROA.]]>
<![CDATA[PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANA-JERIAL TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI OLEH STRUKTUR MODAL ]]>
<![CDATA[Itung, Syeli]]>;
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i2.2219
<![CDATA[Diversification strategies are chosen by companies for expending business develop-ment that can improve a company's performance. Managerial ownership be intended to provide an opportunity for managers to engage in share ownership, so that manager’s position parallel with owner of the company. Performance is a benchmark in the company's success of management activities whose information obtained from financial statements. This study is expected to provide academic benefits and addi-tional literature in the field of management accounting for further research in order to increase knowledge and reference. This research is also expected to provide additional information to corporate managers to further consider again the use of diversification strategies and compensation of directors that occur in the company able to improve the performance of companies moderated by managerial ownership. The object of research in this study is a manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017. The sample used is purposive sampling. The result of the research proves that the strategy of diversification have an effect managerial ownership is not proven to have an effect on to company performance. The results show that capital structur is unable to moderate the influence of diversification strategy and able to moderate managerial ownership on company performance.]]>
<![CDATA[ANALISIS DAN PERANCANGAN PROSEDUR OPERASIONAL STANDAR ATAS SIKLUS PENGELUARAN KAS DALAM RANGKA MENINGKATKAN PENGENDALIAN INTERNAL ]]>
<![CDATA[Marcelino, Natanael]]>;
<![CDATA[Wehartaty, Tineke]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i2.2220
<![CDATA[The study was conducted at Bumi Surabaya City Resort (Bumi Surabaya) which is a 5-star hotel in Surabaya. Bumi Surabaya already has Standard Operating Procedures (SOP) but the SOP is not relevant to the current condition. This study aims to update the SOP cash disbursement cycle of Bumi Surabaya, POS update needs to be done because SOP is a work guide for employees. In addition to updating SOP cash disbursement cycle, this study also evaluates the control activities for improved SOP cash disbursement cycle to be improved. The type of research used in making this research is case study. The focus of the research is the internal and external cash disbursement cycle, where there are 3 methods of internal cash disbursement and 4 external cash disbursement methods. The updated SOP is a simple POS and pilot project for Bumi Surabaya, Bumi Surabaya is expected to periodically evaluate POS so that the POS owned is relevant to the organization's latest condition.]]>
