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CONTABILITA: Journal of Accounting and Finance
Published by Universitas Katolik Darma Cendika
ISSN : -     EISSN : 31236499     DOI : https://doi.org/10.37477/caf
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CONTABILITA : Journal of Accounting and Finance is a peer-reviewed scientific journal published twice times a year (April and October) managed by the Accounting Study Program, Faculty of Economics and Business, Universitas Katolik Darma Cendika. The scope of the journal includes financial accounting, management accounting, taxation, auditing, accounting information systems, accounting education, corporate governance, corporate finance, strategic management, environmental and social accounting, public sector accounting, and entrepreneurship. ISSN Number 3123-6499.
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Articles 18 Documents
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Determination of Audit Delays in Financial Sector Companies from 2021 to 2023 Irene Gracelia Trivena; Anita Permatasari
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.855

Abstract

This study aims to examine the effect of liquidity, solvency, and profitability on audit delay in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample was determined using a purposive sampling method and resulted in 37 banks observed over three years, producing 111 firm-year observations. Secondary data were obtained from annual financial reports published on the IDX and analyzed using multiple linear regression. The empirical results show that liquidity has a significant effect on audit delay, indicating that a bank’s ability to meet its short-term obligations is related to the timeliness of the auditor in completing the engagement. Solvency also affects audit delay, meaning that a healthier capital structure facilitates the auditor in obtaining sufficient and appropriate audit evidence, thereby shortening audit completion time. Furthermore, profitability is found to influence audit delay; high earnings encourage management to accelerate the issuance of audited financial statements (consistent with signaling theory), while at the same time requiring auditors to exercise greater caution, making management’s document readiness a key determinant of audit duration. These findings highlight the importance of sound financial performance and early reporting preparation in order to minimize audit delay in Indonesian banking companies.
The Influence of Relativism Ethics and Professional Commitment on the Intention to Conduct External Whistleblowing Marini Purwanto
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.856

Abstract

Whistleblowing considered as an effective method in preventing fraud. Whistleblowing actions, especially that occur externally, still face many challenges and are not easy to do. It’s require a lot of deliberation, dilemmas and possibility of higher risk in the process. So encouragement is required to be the factor to perform it. Some factors that can influence external whistleblowing are ethical relativism and professional commitment. This study aims to determine whether there is a difference between relativism ethics views and absolutism ethics views towards intention to perform external whistleblowing and to determine whether there is a difference between a high professional commitment and low professional commitment towards intention to perform external whistleblowing. This study uses a 2x2 experimental design and students of Widya Mandala Catholic University, Accounting S-1 majored as participants, the data test is carried out through two stages of testing, namely homogeneity test using Levene test and univariate ANOVA test to test the hypothesis. The results of the study show that there is a difference between relativism ethics views and absolutism ethics views towards intention to perform external whistleblowing. Where participants with ethical relativism views tend to have a smaller intention to perform external whistleblowing. There is a difference between a high professional commitment and a low professional commitment towards intention to perform external whistleblowing. Where the intention of participants to perform external whistleblowing is higher in fraud cases with a high professional commitment
Critical Accounting: A Bibliometric and Systematic Review Yohanes Halan
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.926

Abstract

Critical Accounting has emerged as a paradigm that fundamentally redefines the perceived neutrality of accounting in the context of social power relations. In light of its proliferation, it is imperative to conduct a thorough and contemporary analysis of its evolution and prevailing trends to fully comprehend its current trajectory. The primary aim of this study is to assess the ongoing relevance of Critical Accounting scholarship, delineate the global dispersion of academic inquiries, and elucidate nascent theoretical and practical implications. A systematic literature review was undertaken in accordance with the PRISMA guidelines, supplemented by bibliometric analysis. Data were extracted from the Scopus database as of March 15, 2026, and subsequently analyzed utilizing VOSviewer software to illustrate intellectual networks and thematic clusters. The results indicate a significant escalation in publication output since the 1990s, culminating in a zenith during the mid-2020s, with a notable shift in emphasis towards decolonization, artificial intelligence, and digital exploitation. The geographical distribution of research remains predominantly concentrated in the UK, Australia, and the USA, with the journal Critical Perspectives on Accounting functioning as the principal intellectual nexus. This study substantiates that Critical Accounting continues to be an essential domain for prospective academic exploration. The findings suggest a transformation towards a more emancipatory discipline, repositioning accounting from a mere passive documentation tool to a proactive instrument for social justice and the public good.
Debt, Profitability, and Firm Size and Their Effects on Income Smoothing Setiadi Alim Lim
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.927

Abstract

This research is classified as quantitative research to test the hypothesis, and is intended to examine whether there is an influence of the independent variables, namely debt, profitability, and company size on the dependent variable, namely income smoothing practices. The debt variable is proxied by the debt equity ratio, profitability is proxied by return on assets, and company size is proxied by total assets. Meanwhile, income smoothing practices are dummy variables that indicate the presence or absence of income smoothing practices based on the Eckel index. This study took a population of all companies on the Indonesia Stock Exchange (IDX) listed in the infrastructure sector, wired telecommunication service sub-industry, and obtained 21 companies. The sampling method used non-probability purposive sampling and obtained 15 companies as samples. The data used is a type of secondary data, in the form of company financial report data for the period 2015-2024. To test the effect of debt, profitability, and company size on income smoothing practices, logistic regression was used. The results of the logistic regression indicate that debt, profitability, and company size simultaneously do not affect income smoothing practices. Meanwhile, partial testing shows that of the three independent variables used, only one independent variable influences income smoothing practices, while the other two independent variables do not. The independent variable that influences income smoothing practices is company size, and the independent variables that do not influence income smoothing practices are debt and profitability.
Formation of an Optimal Portfolio of Shares of LQ-45 Indexed Companies Using the Markowitz Index Model Yoseph Ferdinand
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.934

Abstract

Investment is an activity that cannot be separated from the business world.To achieve the expected return and reduce risk, it is necessary for a company to diversify its business. Diversification means investors need to form a portfolio through the selection of a combination of assets in such a way that risk can be minimized without reducing the expected return, because reducing risk without reducing return is the investor's goal in investing.The research Data used is historical data on the closing price of the company's shares indexed LQ-45 published by the Indonesia Stock Exchange. Data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and www.yahoofinance.co.id in the form of quantitative data. The Markowitz model is a portfolio determination model that emphasizes the relationship between Return and investment risk
Analysis of Depreciation Calculation of Fixed Assets According to SAK-ETAP and Tax Regulations on Credit Cooperatives CU Sawiran Malang: Penyusutan Laurentia Sunyi Asmara; Revi Arfamaini
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.936

Abstract

Fixed assets play a crucial role in a company's operational performance. The importance of fixed assets necessitates depreciation calculations in accordance with Financial Accounting Standards (SAK-ETAP) and the Tax Law in financial statements. One factor contributing to the differences is the accounting treatment of fixed assets, particularly regarding depreciation calculations. Depreciation expense for fixed assets can be calculated using depreciation methods consistent with Financial Accounting Standards (SAK-ETAP) and tax regulations. The depreciation method according to Financial Accounting Standards (SAK-ETAP) is used to assess a company's performance and financial condition, while the depreciation method based on tax regulations is used for tax purposes. This study uses qualitative data with primary data as its source, obtained directly from the research object. The data was collected from the Sawiran Credit Cooperative in Malang. The results show significant differences in depreciation calculations between commercial and fiscal depreciation. These differences are primarily due to differences in the basis for measuring depreciation. The resulting depreciation differences impact commercial and fiscal profit. Because the fiscal depreciation burden is greater than the commercial depreciation burden, the cooperative's fiscal profit is lower than its commercial profit
Transition from SAK ETAP to SAK EMKM at the Association of Blood Management Units, Blood Banks and Plasma Banks of Indonesia: an analysis of challenges and opportunities Yudi Jemiran; Richard Andrew
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.941

Abstract

This study aims to examine the various challenges and opportunities faced by the Association Blood Management Units, Blood Banks and Plasma Banks of Indonesia in the process of transition from Financial Accounting Standards of entities without public accountability (SAK ETAP) to Financial Accounting Standards of private entities (SAK EMKM). The approach used is qualitative with phenomenological design, involving internal auditors, external auditors, and accounting staff as the main informants. Data collection was conducted through semi-structured interviews and analyzed using thematic analysis techniques. The results showed that the implementation of SAK EMKM raises various obstacles, especially related to the complexity of the standard, the need for adjustment of internal systems, as well as the limitations of Human Resource competence. On the other hand, the implementation of SAK EMKM provides benefits in the form of improving the quality, consistency, and credibility of financial statements, as well as encouraging the professionalism of accounting personnel. With the right adaptation strategy, this transition has the potential to provide long-term added value in strengthening the governance and reliability of association organization financial reporting.
Digital Transformation and Financial Reporting Quality in Rural Banks: Evidence from Indonesia Efendi Susana
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.967

Abstract

This study aims to analyze the impact of digital transformation on financial reporting quality in Rural Banks (BPR) in Indonesia. In addition, this research examines the role of internal control systems as a supporting factor in improving the reliability of financial statements. This study adopts a qualitative approach using a phenomenological design to explore the experiences of accounting practitioners in BPR. Data were collected through semi-structured interviews with internal auditors, external auditors, and accounting staff. The findings reveal that digital transformation significantly improves financial reporting quality by enhancing accuracy, timeliness, and transparency. However, several challenges were identified, including limited technological infrastructure, lack of human resource competence, and resistance to organizational change. Internal control systems play a crucial role in ensuring that digital implementation aligns with accounting standards and regulatory requirements. This study contributes to the literature by providing practical insights into how digitalization can strengthen financial reporting practices in small financial institutions

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