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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 12 Documents
 1   2 
Pengaruh Informasi Akuntansi Dan Praktik Akuntansi Manajemen Terhadap Kinerja UMKM Di Kabupaten Gresik Jawa Timur Kurnia Ulva Erlinasari; Khoirul Abidin
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

Micro, Small and Medium Enterprises are one of the economic sectors that play an important role in Indonesia. The diversity of the scope of accounting information, management accounting practices and performance achievements of Micro, Small and Medium Enterprises (MSMEs), is a pictures that reflects the business of this sector. This is what encourages researchers to analyze more deeply the influence of accounting information and management accounting practices on the performance of MSMes in Gresik district, East Java. This study uses multiple regression analysis, with a population of all MSMEs in Gresik with food and beverage business types as many as 115. The sample used in this study was 55 Micro, Small and Medium Enterprises, which were determined using the solvin formula. The results of the study together revealed that the researcher’s model was empirically proven fit to explain the dependent variable. The results of the hypothesis test revealed that accounting information and management accounting practices both have a positive effect on the performance of MSMEs
Intensitas Modal, Risiko Litigasi, Kepemilikan Manajerial Dan Konservatisme Akuntansi Adelia Mega Jayanti; Soemaryono
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The purpose of the written research is to find out the effect of capital intensity, risk of lawsuits, and management ownership on accounting conservatism in chemical and basic manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. The written research sample consists of 96 annual reports and is based on quantitative data with sampling criteria using a research approach involving 32 basic and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. Written research covers basic chemical and industrial manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2021. Descriptive statistical analysis, classical assumption tests (normality test, multicorrelation test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, F test, analysis of the coefficient of determination (R2), and hypothesis testing (t), namely analysis techniques in written research. These techniques are used in conjunction with IBM SPSS Statistics Version 21 software. Conservatism in accounting is a preventative approach to future corporate financial reporting. It takes a lot of fixed assets for a business to generate sales, and that requires capital. Inaccuracies in financial reporting that harm creditors and investors are considered a source of risk of lawsuits. The number of shares owned by the manager represents managerial ownership. Therefore, the results regarding capital intensity, risk of lawsuits, and managerial ownership of accounting conservatism have little effect.
Ethics Use In Accounting Science Teaching : Study Of Phenomenology In Accounting Study Program Wijaya Kusuma Surabaya University Kholidiah
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

This study aims to explore and analyze the content of ethics in teaching courses in accounting sciences, namely Introduction to Accounting, Cost Accounting, Management Accounting, and Advanced Financial Accounting. The object of this research is the Accounting Study Program at the Faculty of Economics and Business, University of Wijaya Kusuma Surabaya. The subjects of this study were 8 accounting lecturers and 24 accounting students. The research approach uses a qualitative phenomenological approach by observing, interviewing, documenting and digging for other information that supports the results of this study. The results showed that based on the accounting curriculum offered, the ethical content contained in the four accounting subjects was still lacking or even there was no specific material discussing ethics.
Pengaruh Corporate Social Responsibility Disclosure, Quick Ratio, Debt To Equity Ratio, Return On Asset, Dan Net Profit Margin Terhadap Nilai Perusahaan Lilik Mardiana
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The aims of this research to examine and analyze the effect of the disclosure of Corporate Social Responsibility Disclosure, Quick Ratio, Debt to Equity Ratio, Return on Assets, and the Net Profit Margin against the value of the company which is proxied by Tobin's Q. The objects used in this research are manufacturing companies listed on the Stock Exchange during the study period 2012-2014. The analysis technique used in this study is multiple regression analysis. This research uses a quantitative approach. In determining the sample used purposive sampling method. By using this method, acquired 53 manufacturing companies that meet the criteria of this research. The result of research, simultaneous shows that CSR, Quick Ratio, DER, ROA, and NPM significantly affects the value of the company. In partial CSR, DER, ROA, and the NPM significantly affects the value of the company, Quik Ratio whereas no significant effect on the value of the company.
Analisis Pengaruh Corporate Governance, Profitabilitas, Capital Intensity Terhadap Agresivitas Pajak Amilia Nofitasari; Wiwin Wahyuni
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The purpose of this research is to find out how much influence the relationship between Tax Aggressiveness has on Corporate Governance which is proxied by the Board of Directors, Board of Independent Commisioners, Institutional Ownership and Audit Committee, Profitability, Capital Intensity. This research is quantitative research using secondary data obtained from annual financial reports on the BEI website www.idx.co.id . The population of this research was 38 companies from 2020-2022. The sampling technique for this research uses a purposive sampling technique. The samples obtained were 144 samples. The method used in this research is multiple linear analysis using SPSS 23 for statistical analysis. The results of this research show that Corporate Governance as proxied by the Board of Directors, Board of Independent Commissioners, Institutional Ownership, Audit Committee, has a but not significant effect on Tax Aggressiveness. Meanwhile, Profitability has a on Tax Aggressiveness.
Intellectual Capital Disclosure, Kinerja Keuangan Dan Nilai Perusahaan Adi Reso Sentono; Rina Yuniarti
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

This research aims to examine the effect of intellectual capital disclosure and financial performance on company value in manufacturing companies in 2017–2021. The population in this study consists of 193 manufacturing companies on the IDX during 2017–2021, which were selected based on certain criteria using purposive sampling. The research sample consists of 55 companies with an observation period of 5 years, so there were 275 research sample observations. The type of research conducted in this study was a quantitative descriptive study. The data analysis technique uses panel data regression, which is processed using Eviews. The results of this study indicate that intellectual capital disclosure has a negative and significant effect on company value, while financial performance (ROA) has no effect and is not significant on company value.
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.

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