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Intellectual Capital, Jurnal Akuntansi Kontemporer
Published by Universitas Wijaya Kusuma Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Intellectual Capital, Jurnal Akuntansi Kontemporer is a peer-reviewed journal that publishes scientific articles in the field of accounting. The published articles are the results of original scientific research and scientific review.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 1 No 2 (2024): November" : 6 Documents clear
Penerapan Sistem Akuntansi Penjualan Berbasis Desktop Pada Tonggi Coffe Surabaya Rudi Pratono; Magdalena Irma Panjaitan
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The aim of this research is to analyze the planning of a desktop-based sales system at Tonggi Coffee in handling sales transactions. This thesis also not only designs but also implements applications so that it can overcome the company's problems, namely the lack of synchronization between data in the field and reports made. In this research, the researcher uses a descriptive method, the type of data used is secondary data. Data collection techniques in this research are by means of interviews, observation and documentation. The results of this research show that the company has problems in recording sales due to frequent employee changes and recording or sales made not based on employee job desks, resulting in inappropriate data. Therefore, researchers provide solutions by implementing computerized applications to overcome problems in companies
Pengaruh Penerapan Sistem E-Filing, Program Pengungkapan Sukarela Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Suarabaya Karangpilang Devi Rahma Wati; Surenggono
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The purpose of this research is to find out "whether the implementation of the e-filing system, voluntary disclosure programs and tax sanctions have an impact on individual taxpayer compliance at KPP Pratama Surabaya Karangpilang". The approach used is quantitative research which is focused on examining the relationship between variables. The population of this study is WPOP registered at KPP Pratama Surabaya Karangpilang. Purposive sampling was used with WPOP criteria having an NPWP and registered at KPP Pratama Surabaya Karangpilang. 110 respondents were samples that were processed by distributing questionnaires offline by coming to KPP Pratama Surabaya Karangpilang as data collection. IBM Statistics SPSS version 25, multiple linear regression was performed to analyze the data. Based on research findings, the implementation of the e-filing system, the Voluntary Disclosure Program, and Tax Sanctions have a significant effect on individual taxpayer compliance at KPP Pratama Surabaya Karangpilang.
Pengaruh Independensi, Akuntabilitas Dan Due Professional Care Terhadap Kualitas Audit Geri Gidion Wijaya; James Tumewu
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

Audit quality is one of the services that is difficult to measure objectively, there is no definite definition of audit quality. This study aims to determine: (1) the effect of Independence on audit quality, (2) the effect of Accountability on audit quality, and (3) the effect of Due Professional care on audit quality. The sample of this research consisted of 15 Public Accounting Firms in Surabaya. Sampling was done by purposive sampling method. Data collection techniques in this study using a questionnaire (questionnaire). The type of data used in this study is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique uses Multiple Linear Regression Analysis. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple regression with the help of SPSS 20. The results of this study indicate that Independence and Due Professional Care have a significant effect on audit quality at the Surabaya Public Accounting Firm. Accountability is not effect on audit quality
Pengaruh ROA, Current Ratio, Debt To Asset Ratio, Ukuran Perusahaan, Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Masa Pandemi Covid-19 (Studi Empiris Pada Perusahaan Sektor Property & Real Estate Yang Terdaftar di BEI Periode 2020-2021) Idana Zulfa; Nurul Azizah
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

This study shows to test the effect of Return On Asset (ROA), current ratio, Debt to Asset Ratio (DAR), company size, and investment decisions on company value during the Covid-19 pandemic. By using the population has been listed on the IDX, namely all property and real estate sector companies successively for the 2020-2021 period. Samples were selected while applying purposive sampling techniques through predetermined criteria and produced samples of 25 companies. In data analysis, multiple linear regression analysis was carried out using SPSS version 23. This study explains that the results during the Covid-19 pandemic Return On Asset (ROA), Debt to Asset Ratio (DAR), and company size have an influence on company value, but current ratios and investment decisions do not affect the company's value during the Covid-19 pandemic.
Pengaruh Konservatisme Akuntansi, Leverage, Ukuran Perusahaan, Dan Penghindaran Pajak Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Perdagangan Di Bursa Efek Indonesia Tahun 2019-2021 Laurensya Monica; Kholidiah
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The purpose of this research is to examine and evaluate how accounting conservatism, leverage, company size, and tax avoidance affect a company's value. The research population was selected to be the manufacturing trade sub-sector companies listed on the Indonesia Stock Exchange in 2019–2021. Up to 85 businesses were used as research samples when data was collected. Purposive sampling is the data collection method used, and information is collected with special considerations tailored to the objectives or research problems. Multiple linear analysis is defined as the analytical method used in the written research. Data from the results of hypothesis testing show that tax avoidance has a negative impact on firm value, while leverage and firm size have a positive impact. Accounting conservatism has a limited impact on firm value, but all four factors can still influence it.
Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik Dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2019-2021) Gracia Maria Verdiani Putri; Siti Asiah Murni
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The goal of this study is to be able to demonstrate empirically how profitability, company size, the size of public accounting firms, and the complexity of business processes affect audit delays. The secondary data used in this research, which is quantitative in nature, was gleaned from the company's annual report. Manufacturing firms in the mining industry that will be listed on the Indonesia Stock Exchange in 2019 through 2021 make up the study's population. The purposive sampling strategy was used in this investigation. 18 companies with observation methods for three years in a row made up the sample that satisfied the requirements of this study, making a total of 54 data the sample for this research. Multiple linear regression analysis utilizing the spss software version 25 is the data analysis method used. According to the study's findings, profitability has a negative impact on audit delay. The audit delay is positively impacted by the company's size. The length of the audit is negatively impacted by the public accounting firm's size. The delay in the audit is positively impacted by the company's activities being complex

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