2024-03-28T23:46:32Z
http://journal.wima.ac.id/index.php/index/oai
oai:ojs.jurnal.wima.ac.id:article/2554
2020-10-01T17:40:24Z
JAKO:ART
PENGARUH KOMPENSASI RUGI FISKAL, KONEKSI POLITIK DAN REFORMASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Theruty, Nadya Ingrida
Lindrawati, Lindrawati
Tax Loss Carry-Forwards; Political Connections; Tax Reform; Tax Avoidance
Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance, we can use earnings tax rate (ETR). The purpose of this research was to examine and analyze effect of loss carry-forward, political connections and tax reform of tax avoidance. The research design was quantitative with the hypothesis. The data in the form of quantitative research in the form of an financial report period 2008-2012. The object of research is a manufacture company that is listed on the Indonesia Stock Exchange 2008-2012 period. Data were analyzed using multiple linear regression analysis. The analy-sis showed that the loss carry-forward has significant positive effect on the tax avoidance , political connection has no significant effect on the tax avoidance and tax reform has significant negative effect on the tax avoidance. It is shows that the last tax reform that happen at 2008 reduce the will of the company to do tax avoidance because there is a change in tax tariff.
Graduate School, Widya Mandala Catholic University Surabaya
2015-01-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2554
10.33508/jako.v7i1.2554
Jurnal Akuntansi Kontemporer; Vol 7, No 1 (2015); 75-82
2685-9971
2085-1189
10.33508/jako.v7i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2554/2228
Copyright (c) 2020 Nadya Ingrida Theruty, Lindrawati Lindrawati
oai:ojs.jurnal.wima.ac.id:article/1016
2020-10-01T17:44:29Z
JAKO:ART
Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility
Tedjasuksmana, Budianto
Any discussion of social responsibilities reporting necessarily needs to
consider what the responsibilities of organizations are. Are businesses
responsible to their direct owners( shareholders) alone, or do they owe a duty to
the wider community in which they operate? Certainly, many organizations are
making public statements to the effect that they consider that they do have
responsibilities to parties other than just the shareholders. A .firm should
voluntarily discloses information publicly about its social and environmental
performance that implies the managers are acknowledging that they are
accountable to abroad group of stakeholders in relation not to only their financial
performance, but also their social and environmental performance. Those
environmental aspects should be described in o lot of progress in their social
publicly responsibilities reporting, hoping that all shareholders know completely
the whole position and financial performance, risks, business prospects and
corporate sustainability. The accountability of corporate must disclose their socio
economic environmental accounting as a broader of Corporate Social
Responsibility (CSR), which contain of social maping, that shows harmonization
of goals between corporate and peoples.
Graduate School, Widya Mandala Catholic University Surabaya
2011-11-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1016
10.33508/jako.v3i1.1016
Jurnal Akuntansi Kontemporer; Vol 3, No 1 (2011)
2685-9971
2085-1189
10.33508/jako.v3i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1016/961
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/1021
2020-10-01T17:37:03Z
JAKO:ART
Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, dan Ketidakpastian Lingkungan terhadap Hubungan Partisipasi Anggaran dengan Kinerja Manajerial
Cahyadi, Riandy Sugiharto
Handoko, Jessica
This study wanted to examine the influence of organizational commitment,
leadership style and the uncertainty of the environment on the relationship
between budget participation with managerial performance. The research
objective was to determine the impact of (1) the budget participation with
managerial performance; (2) organizational commitment to the relationship
between budget participation with managerial performance; (3) leadership style
on the relationship between budget participation with managerial performance
and (4) environmental uncertainty on the relationship between the budget
participation with performance managerial. The study respondents were middle level
managers. Data collected is processed by regression analysis interactions
between variables. The research results are (1) there is a positive impact of the
budget participation on managerial performance, (2) the influence of the
interaction between organizational commitment with budget participation on
managerial performance, (3) the absence of interaction effects between leadership
styles with budget participation on managerial performance, and; (4) the
influence of the interaction between environmental uncertainty with budget
participation on managerial performance.
Graduate School, Widya Mandala Catholic University Surabaya
2010-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1021
10.33508/jako.v2i2.1021
Jurnal Akuntansi Kontemporer; Vol 2, No 2 (2010)
2685-9971
2085-1189
10.33508/jako.v2i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1021/966
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2559
2020-10-01T17:40:58Z
JAKO:ART
PENGARUH MANAJEMEN LABA AKRUAL dan RIIL TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI
Perdana, Williyan Putra
Lasdi, Lodovicus
Real Earnings Management; Accrual Earnings Management; Audit Quality; Firm Size; Corporate Performance
Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties. There are two strategies of earning management, the first is earning manage-ment through arbitrary undertaking items and earning management through real activities. After Sarbanes oxley act, manage-ment prefer to use earning management through real activities rather than earning management through arbitrary undertaking items. The purpose of this quantitative study is to test and analyze the effect of audit quality moderate the activity of the real earn-ings management through accruals and activity on firm performance. The object of research is the manufacturing companies listed on the Stock Exchange (Stock Exchange Indonesia) in 2009-2012. The samples used were 51 companies by using purposive sam-pling as a sampling technique and the technique of multiple linear regression analysis as a technique of data analysis. The results showed that the quality of Big 4 auditors affect the company's performance compared to non-Big 4 audit quality due in large KAP has a great resource. In this research audit quality moderates the real earnings management negatively affect the performance of the company so that no significant effect of audit quality, audit quality while moderating accrual earnings management negatively affect the performance of companies that audit quality had no significant effect. The mechanism of the company's operating cash flow composition, production, corporate expenses, discretionary accruals, audit quality, the size of the company.
Graduate School, Widya Mandala Catholic University Surabaya
2015-07-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2559
10.33508/jako.v7i2.2559
Jurnal Akuntansi Kontemporer; Vol 7, No 2 (2015); 179-200
2685-9971
2085-1189
10.33508/jako.v7i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2559/2232
Copyright (c) 2020 Williyan Putra Perdana, Lodovicus Lasdi
oai:ojs.jurnal.wima.ac.id:article/1026
2020-10-01T17:36:26Z
JAKO:ART
Pengaruh Capital Adequacy Ratio dan Financing to Deposit Ratio terhadap Laba Bank Umum Syariah
Laurentia, Paula
Lindrawati, .
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.
Graduate School, Widya Mandala Catholic University Surabaya
2010-07-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1026
10.33508/jako.v2i1.1026
Jurnal Akuntansi Kontemporer; Vol 2, No 1 (2010)
2685-9971
2085-1189
10.33508/jako.v2i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1026/971
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2566
2020-10-01T17:41:45Z
JAKO:ART
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012
Prabowo, Menang
Lindrawati, Lindrawati
Tedjasuksmana, Budianto
Nilai Perusahaan; Keputusan Investasi; Keputusan Pendanaan; Kebijakan Dividen; Kepemilikan Manajerial
Value of the company is a company that conducted an ssessment of the investor in the form of perception. Value of the com-pany can be achieved by several factors, including the implementation of the financial management function, while the financial decisions take will affect the value of the company and financial management regarding the settlement of the important decisions taken by the company, including investment decisions, financing decisions, dividend policy. In addition the value of the company can also be affected by the ownership structure that includes managerial ownership and institutional ownership. institutional ownership. Therefore, this study aimed to test and analyze the effect of investment decisions, financing decisions, dividend policy, and ownership structure on firm value.
The research design was quantitative with the hypothesis. Types of quantitative and qualitative data in the form of financial statements of sites Indonesia Stock Exchange and Indonesian Capital Market Directory form secondary data. The object of research is a manufacturing company that is listed on the Indonesia Stock Exchange from 2010-2012. Analysis using multiple linear regres-sion. The results showed that investment decisions, managerial ownership and institutional ownership has no effect on firm value, while the dividend policy and financing decisions have a significant positive on firm value. This suggests that the higher the divi-dend policy will provide for the welfare of shareholders and will increase the value of the company.
Graduate School, Widya Mandala Catholic University Surabaya
2014-01-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2566
10.33508/jako.v6i1.2566
Jurnal Akuntansi Kontemporer; Vol 6, No 1 (2014); 117-133
2685-9971
2085-1189
10.33508/jako.v6i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2566/2236
Copyright (c) 2020 Menang Prabowo, Lindrawati Lindrawati, Budianto Tedjasuksmana
oai:ojs.jurnal.wima.ac.id:article/1031
2020-10-01T17:35:55Z
JAKO:ART
Pengaruh Faktor-faktor Fundamental terhadap Kualitas Pengungkapan Sukarela dalam Laporan Tahunan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Budianto, Arief Satrya
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.
Graduate School, Widya Mandala Catholic University Surabaya
2009-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1031
10.33508/jako.v1i2.1031
Jurnal Akuntansi Kontemporer; Vol 1, No 2 (2009)
2685-9971
2085-1189
10.33508/jako.v1i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1031/976
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2571
2020-10-01T17:41:21Z
JAKO:ART
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN, CORPORATE GOVERNANCE DAN TRANSAKSI PIHAK BERELASI TERHADAP DAYA INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Cicilia, Cicilia
Lindrawati, Lindrawati
Qualified Financial Reports; Informativeness Of Accounting Number; The Structure Of Ownership; Corporate Governance; The Closely Related Party Transactions
Financial report is a summary of the corporate business transaction that indicates conditions or financial position at any given moment. The information contained in the financial statements utilized by users for taking decisions, so there is no confusion in taking decisions by investors, the financial statements must be qualified. A quality financial reports is a report containing figures which have informa-tiveness of accounting number that is helpful for the users to make decisions. Any doubts the quality of the financial statements due to the possibility of modifications to the figures in the financial statements which could lead to investors is wrong in taking investment decisions. This study aims to test empirically regarding the influence of the structure of ownership of the firm, corporate governance and the closely related party transactions against the accounting information resource Design research is quantitative research with manufacturing companies listed on the Indonesia stock exchange in 2009-2011 as research objects. The technique was purposive sam-pling. Data analysis technique used was multiple linear regression. The result showed that the ownership structure consisting of con-centrated ownership structure positive significant to control the informativeness of accounting number but family control did not in-fluence significantly to the informativeness of accounting number. Corporate governance consisting of independent commissioner and audit comitte have no impact on the informativeness of accounting number. the closely related party transactions have no impact against the informativeness of accounting number.
Graduate School, Widya Mandala Catholic University Surabaya
2014-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2571
10.33508/jako.v6i2.2571
Jurnal Akuntansi Kontemporer; Vol 6, No 2 (2014); 224-255
2685-9971
2085-1189
10.33508/jako.v6i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2571/2247
Copyright (c) 2020 Cicilia Cicilia, Lindrawati Lindrawati
oai:ojs.jurnal.wima.ac.id:article/1036
2020-10-01T17:35:22Z
JAKO:ART
Pengaruh Kualitas Laba terhadap Nilai Perusahaan
Siallagan, Hamonangan
The purpose of this research is to investigate and give empirical evidence o f the effect
of earnings quality on firm value. The proposed hypotheses is earnings quality positively
influence value of the firm. To test alternative hypotheses, this research used
manufacturing listed on Jakarta Exchange Stock which issue financial statement.
Purposive sampling is used f or data collection with 74 manufacturing sample and
Observation sum 197.The result indicates that earnings quality influence the value of
The Firm. The earnings quality of proxy stated by Sloan (1996), chan et al. (2001) and
Warfielde t al. (1995)i s discretionary accruals.
Graduate School, Widya Mandala Catholic University Surabaya
2009-07-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1036
10.33508/jako.v1i1.1036
Jurnal Akuntansi Kontemporer; Vol 1, No 1 (2009)
2685-9971
2085-1189
10.33508/jako.v1i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1036/981
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/3199
2022-01-13T14:23:53Z
JAKO:ART
EFEKTIVITAS PETA STRATEGI DALAM ALOKASI BIAYA: SUATU EKSPERIMEN BERBASIS INTERNET
Handoko, Jesica
Narsa, I Made
Basuki, Basuki
Balanced Scorecard; Capaian Kinerja; Outcome Bias; Peta Strategi; Alokasi Biaya
Research Purposes. This study aims to test whether there are differences in resource cost allocations when decision makers receive negative or positive information.Research Methods. This research with a 2x3x2 mixed subject design was conducted using an internet-based experimental application with the final result of 132 participants who passed the manipulation check.Research Results and Findings. The study results do not show differences in resource cost allocations when there are differences in performance achievement. The effectiveness of the strategy map is proven to be significant when the decision makers get the strategy map visualization, that is, there is no excessive allocation compared to those in the group without the strategy map visualization.
Graduate School, Widya Mandala Catholic University Surabaya
2022-01-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3199
10.33508/jako.v14i1.3199
Jurnal Akuntansi Kontemporer; Vol 14, No 1 (2022); 26-42
2685-9971
2085-1189
10.33508/jako.v14i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3199/2865
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3199/283
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3199/382
Copyright (c) 2022 Jesica Handoko, I Made Narsa, Basuki Basuki
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/2584
2020-10-01T17:34:37Z
JAKO:ART
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DEALER PT ASTRA INTERNATIONAL Tbk. DI SURABAYA
Ivana, Dione
Wehartaty, Tineke
Accounting Information Systems (AIS); Performance Accounting Information Systems; Factors Affecting the Performance of Accounting Information Systems (AIS)
At this time, Accounting Information Systems is needed by the company to face a tighter business competition. Presentation of an relevance, accurate and timeliness information is one of the key success to the company. A good Accounting Information Systems per-formance becomes very important to produce financial information and accounting management information that required in decision-making activity. The aim of this study was to find factors that can affect the performance of Accounting Information Systems. The object in this research is the employees of finance and operational department also other related departments which using Accounting Infor-mation Systems in Dealer PT Astra International Surabaya. Sample collection method used in this study is the convenience sampling method. Data in this study were analyzed using multiple linear regression technique analysis. The results of this study showed that personal technical Systems Information skills, top management support, the formalization of Systems Information Development and user education and training programs have significant positive effect on the performance of Accounting Information System. User participation in the system development process not positive influencing the performance of Accounting Information Systems.
Graduate School, Widya Mandala Catholic University Surabaya
2016-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2584
10.33508/jako.v8i1.2584
Jurnal Akuntansi Kontemporer; Vol 8, No 1 (2016); 70-87
2685-9971
2085-1189
10.33508/jako.v8i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2584/2259
Copyright (c) 2020 Dione Ivana, Tineke Wehartaty
oai:ojs.jurnal.wima.ac.id:article/3326
2022-10-21T01:49:45Z
JAKO:ART
ANALISIS FENOMENA UNDERPRICING SEBAGAI STRATEGI PADA PERUS-AHAAN GO PUBLIC DI INDONESIA
Diana, Patricia
Auditor; Ukuran Perusahaan; Underpricing; Underwriter
Research Purposes. This study aims to enrich findings about the underpricing phenomenon and to find underpricing trends in various economic conditions that affect stock market activity in the period of the year used in this study.Research Method. The underpricing phenomenon in this study was carried out in a reasonably long research period of 5 years from 2015 to 2019. A total of 72 companies were used as samples in the study. Data were analyzed using multiple regression analysis.Research Result and Findings. The results found that company size as measured by the number of company assets is the most significant factor for investors in determining their investment for companies that have just listed shares on the stock exchange. An assessment of a company's assets can be the basis for measuring risk, prospects, and the ability to provide returns in the future.
Graduate School, Widya Mandala Catholic University Surabaya
Universitas Multimedia Nusantara
2022-05-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3326
10.33508/jako.v14i2.3326
Jurnal Akuntansi Kontemporer; Vol 14, No 2 (2022); 82-93
2685-9971
2085-1189
10.33508/jako.v14i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3326/2970
Copyright (c) 2022 Patricia Diana
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/418
2020-10-01T17:35:22Z
JAKO:ART
MODEL-MODEL TANGGUNG JAWAB SOSIAL DAN ASPEK PERPAJAKANNYA
Irawan, Ronny
Corporate social responsibility is contm-service of company to its environment and society since company already has gains from them. There are various models of corporate social responsibility carried alit by the companies in Indonesia. They can involve directly to pelform the events of responsibility or through third party. They can also make a cooperation with another par(y or join to another party. They can give
contributions to the people and their er. vironment directly by increasing their quality of life. But, they have to obey the rules and regulations set by government for their
sustainability. The different types of s;)cial re5ponsibility programs need different treatments of their taxation.
Graduate School, Widya Mandala Catholic University Surabaya
2009-07-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/418
10.33508/jako.v1i1.418
Jurnal Akuntansi Kontemporer; Vol 1, No 1 (2009)
2685-9971
2085-1189
10.33508/jako.v1i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/418/391
oai:ojs.jurnal.wima.ac.id:article/2589
2020-10-01T17:39:51Z
JAKO:ART
PERBEDAAN PERILAKU MANAJEMEN LABA AKRUAL DAN RIIL: ANALISIS BERDASARKAN TAHAPAN SIKLUS HIDUP DAN UKURAN PERUSAHAAN
Prasetio, Yudi Wiranata
Lasdi, Lodovicus
Tedjasuksmana, Budianto
Accrual Earnings Management; Real Earnings Management; Life Cycle of the Company; The Size of the Company
The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company. Real earnings management in this study is divided into three proxies are abnormal cash flow operation, abnormal discretionary expenses, and abnormal production costs, while the accrual earnings management is indicated with discretionary accruals. In this study the life cycle of the company are grouped according to the method of Anthony and Ramesh (1992), namely growth, mature, and stagnant, while the size of the companies grouped into three categories, namely too small, medium, and large. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2006-2013. Find were the techniques used is purposive sampling which produces a sample of 105 companies. Statistical tool used to test the hypothesis in this study is different test parametric Paired Sample T-Test for normally distributed data and non-parametric test different Wilcoxon Signed Rank Test for distributed data is not normal. The results of this study indicate that the company is at the stage of growth and stagnant more likely to perform accrual earnings management, while at the mature stage companies tend to perform real earnings management. In addition, companies are small and medium tend to accrual earnings management, while large-sized companies tend to perform real earnings management.
Graduate School, Widya Mandala Catholic University Surabaya
2016-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2589
10.33508/jako.v8i2.2589
Jurnal Akuntansi Kontemporer; Vol 8, No 2 (2016); 125-135
2685-9971
2085-1189
10.33508/jako.v8i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2589/2254
Copyright (c) 2020 Yudi Wiranata Prasetio, Lodovicus Lasdi, Budianto Tedjasuksmana
oai:ojs.jurnal.wima.ac.id:article/2072
2019-08-29T07:08:03Z
JAKO:ART
AKTIVITAS PENGENDALIAN INTERNAL PADA PEMERINTAH KOTA PUSAKO DALAM PEMAHAMAN FUNGSIONALISME STRUKTURAL PARSONS
Yudi, Yudi
Rahayu, Sri
Government, Internal Control, Enviromental Control, Structural Functionalism Theory
The research of this interpretive study is about the activities of internal control in the government of Pusako City in Jambi Province. The researcher used Parsons' structural functionalism theory to understand each role of the internal control factor. The results of this theory analysis are that all sub systems in a system must interact with each other even though the process allows conflict. The results of the study found that internal control had not gone well. The causes are internal control factors such as organizational structure, division of tasks and responsibilities, the role of leaders, commitment to competence, and Human Resource (HR) policies that are not yet integrated.
Graduate School, Widya Mandala Catholic University Surabaya
2019-07-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2072
10.33508/jako.v11i1.2072
Jurnal Akuntansi Kontemporer; Vol 11, No 1 (2019); 14-30
2685-9971
2085-1189
10.33508/jako.v11i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2072/1859
Copyright (c) 2019 Yudi Yudi, Sri Rahayu
oai:ojs.jurnal.wima.ac.id:article/3741
2022-09-29T08:17:33Z
JAKO:ART
PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DI MASA PANDEMI COVID-19
Kristie, Viona Agnita
Andono, Fidelis Arastyo
Sistem Pengendalian Manajemen; Lingkungan Kerja; Pandemi COVID-19
Research Purposes. The purpose of this research is to deeply investigate the MCS implementation and the possible changes/adjustments during the pandemic COVID-19 crisis in a company. Research Method. To deeply investigate the phenomenon, this research conducted a qualitative case study that used a company in food industrial sector.Research Result and Findings. The empirical findings depict that the changes in the working environment caused by the business strategy changes occurred as the response to the crisis. A more decentralised management control change should take place as the consequence of the changes. The adjustment or updating in more than one MCS tools alongside with the company’s leader as the key actor became the significant challenges for the company. This research contributes to the debate in MCS research, particularly during COVID-19 crisis time.
Graduate School, Widya Mandala Catholic University Surabaya
2022-09-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3741
10.33508/jako.v14i3.3741
Jurnal Akuntansi Kontemporer; Vol 14, No 3 (2022); 185-198
2685-9971
2085-1189
10.33508/jako.v14i3
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3741/3054
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3741/470
Copyright (c) 2022 Viona Agnita Kristie, Fidelis Arastyo Andono
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/430
2020-10-01T17:35:55Z
JAKO:ART
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE KEUANGAN TERHADAP PRAKTIK PERATAAN LABA
Natalia, Irene
This research is designed to examine the income smoothing practices in manufactured campanies listed on Ind0i1esia 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 have significant impact on income smoothing practices, but hypothesis only supported by financial
leverage.
Graduate School, Widya Mandala Catholic University Surabaya
2009-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/430
10.33508/jako.v1i2.430
Jurnal Akuntansi Kontemporer; Vol 1, No 2 (2009)
2685-9971
2085-1189
10.33508/jako.v1i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/430/403
oai:ojs.jurnal.wima.ac.id:article/2612
2020-10-01T17:43:12Z
JAKO:ART
PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT: PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (SURVEY PADA KAP DI KOTA SURABAYA)
Hermanto, Benedicta Angelina Budi
Hariyanto, Simon
Wardani, Rr. Puruwita
Performance, Locus of Control; Turnover Intention; Acceptance of Dysfunctional Audit Behavior
Dysfunctional audit behavior is a deviant behavior by an auditor which may affect either directly or indirectly the audit quality. One of many ways to improve the audit quality is decreasing the dysfunctional audit behavior. The first step for initiating the efforts to decrease the dysfunctional audit behavior is knowing the factors that caused auditors will accept such behavior. This study aims to examine and obtain empirical evidence about the influence of auditor’s personal characteristics such as performance, locus of control, and turnover intention to the acceptance of dysfunctional audit behavior. Population of this study is auditors who work in public accountant firms in Surabaya. Based on website of Institut Akuntan Publik Indonesia (IAPI), there are 44 public accountant firms in Surabaya in 2013. Data collection techniques used in this study was convinience sampling. Sample of this study was 50 auditors. Data used in this study was primary data in the forms of questionnaire and the results processed using multiple linier regression model. The results showed that the locus of control has a positive effect on the acceptance of dysfunctional audit behavior, while performance and turnover intention do not affect the acceptance of dysfunctional audit behavior
Graduate School, Widya Mandala Catholic University Surabaya
2012-07-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2612
10.33508/jako.v4i2.2612
Jurnal Akuntansi Kontemporer; Vol 4, No 2 (2012); 162-172
2685-9971
2085-1189
10.33508/jako.v4i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2612/2287
Copyright (c) 2020 Benedicta Angelina Budi Hermanto, Simon Hariyanto, Rr. Puruwita Wardani
oai:ojs.jurnal.wima.ac.id:article/2079
2020-10-01T17:37:30Z
JAKO:ART
PENGARUH LEVERAGE, MARKET-TO-BOOK RATIO, LIKUIDITAS DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN REVALUASI ASET TETAP
Ghozali, Dedrick
Tedjasuksmana, Budianto
Leverage, Market to book ratio, Liquidity, Fixed assets intensity, Asset revaluation, Fixed asset
Revaluation of fixed assets is one of the reports that must be published by the company in its financial statements. The regulations of their publications are set out in PSAK 16 in which, fixed assets are stated. These information need by investors that must be fulfilled by the companies. Revaluation of asset is considered as relevant information of investors such as on-time information, and fit with information that needs by investors. The purpose of this research is to analyze and examine leverage, market to book ratio, liquidity, and fixed assets intensity that could be affected by fixed asset revaluation decisions. The sample of this research is manufacturing companies listed on the BEI in 2015-2016. This research uses purposive sampling as a sampling method. The regression that used in this research is logistic regression by using quantitative hypothesis. All Financial statement which published is data in this research. The result of this research which variables as, the liquidity, and intensity of fixed assets of the company have no effect on the fixed asset revaluation decisions.
Graduate School, Widya Mandala Catholic University Surabaya
2019-12-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2079
10.33508/jako.v11i2.2079
Jurnal Akuntansi Kontemporer; Vol 11, No 2 (2019); 74 - 84
2685-9971
2085-1189
10.33508/jako.v11i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2079/1882
Copyright (c) 2019 Dedrick Ghozali, Budianto Tedjasuksmana
oai:ojs.jurnal.wima.ac.id:article/4033
2023-01-31T03:09:11Z
JAKO:ART
THE IMPACT OF OWNERSHIP STRUCTURE ON FIRM VALUE IN THE BANKING SECTOR COMPANIES
Ubuddiyah, Siti Paras
Ardillah, Kenny
Firm Value; Managerial Ownership; Foreign Ownership; Family Ownership
Research Purpose. This research aims to determine the effect of managerial ownership, foreign ownership, and family ownership on firm value.Research Method. This research uses quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample was determined by purposive sampling technique and obtained 88 research samples based on specific criteria. The analytical method used is descriptive statistical analysis, panel data regression analysis, classical assumption test, and multiple linear regression analysis.Research Result and Findings. The results showed that managerial ownership and foreign ownership had an insignificant negative effect on firm value and family ownership had a significantly positive effect on firm value.
Graduate School, Widya Mandala Catholic University Surabaya
2023-01-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/4033
10.33508/jako.v15i1.4033
Jurnal Akuntansi Kontemporer; Vol 15, No 1 (2023); 25-36
2685-9971
2085-1189
10.33508/jako.v15i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/4033/3217
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/4033/547
Copyright (c) 2023 Kenny Ardillah Ardillah, Siti Paras Ubuddiyah
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/435
2020-10-01T17:36:26Z
JAKO:ART
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN
Lindawati, Amelia
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 many 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.
Graduate School, Widya Mandala Catholic University Surabaya
2010-07-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/435
10.33508/jako.v2i1.435
Jurnal Akuntansi Kontemporer; Vol 2, No 1 (2010)
2685-9971
2085-1189
10.33508/jako.v2i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/435/408
oai:ojs.jurnal.wima.ac.id:article/2617
2020-10-01T17:42:22Z
JAKO:ART
DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN
Suando, Santoso
Pikir, Toto Warsoko
Lasdi, Lodovicus
Discretionary Accrual; Manajemen Laba; Perubahan Tarif Pajak; Insentif Pajak; Non Insentif Pajak
In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 and 25% were effected in 2010. The purpose of this research is to examine and analyze whether changes in corporate income tax rates in Indonesia responded to earnings management by comparing the level of discretionary accruals in the period before and after the enactment of Law Division 36 of 2008. Another purpose of this research is to test whether tax incentives (tax planning and net de-ferred tax liabilities) and non-tax incentives (earnings pressure, level of debt, firm size, and managerial ownership) affect earnings management. This research is quantitative research with the object of research is manufacturing firms listed on the Indonesia Stock Exchange from 2006 to 2011. Data obtained from the publication of the audited financial report or annual report and ICMD. Sampling in this research is purposive sampling. Data analysis techniques used in this research are different test and multiple linear regression analysis. The results showed that there is no management responded by conducting earnings management when corporate income tax rates in Indonesia has changed. Regression results indicate that tax incentives (tax planning and net deferred tax liabilities) and non-tax incentives (earnings pressure, the level of debt and managerial ownership) have a significant effect on earnings management. For firm size had no significant effect on earnings management.
Graduate School, Widya Mandala Catholic University Surabaya
2013-07-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2617
10.33508/jako.v5i2.2617
Jurnal Akuntansi Kontemporer; Vol 5, No 2 (2013); 159-187
2685-9971
2085-1189
10.33508/jako.v5i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2617/2280
Copyright (c) 2020 Santoso Suando, Toto Warsoko Pikir, Lodovicus Lasdi
oai:ojs.jurnal.wima.ac.id:article/2190
2020-10-01T17:38:31Z
JAKO:ART
PENGARUH KOMPLEKSITAS PERATURAN PERPAJAKAN, KUALITAS LAYANAN, SANKSI PERPAJAKAN DAN PEMERIKSAAN TERHADAP KEPATUHAN PAJAK
Wiyarni, Wiyarni
Hartini, Hartini
Djuharni, Darti
Complexity of Regulations, Service Quality, Taxation Sanctions, Veri-fication, Tax Compliance
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.
Graduate School, Widya Mandala Catholic University Surabaya
2018-01-15
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2190
10.33508/jako.v10i1.2190
Jurnal Akuntansi Kontemporer; Vol 10, No 1 (2018); 14-23
2685-9971
2085-1189
10.33508/jako.v10i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2190/1965
Copyright (c) 2019 Wiyarni Wiyarni, Hartini Hartini, Darti Djuharni
oai:ojs.jurnal.wima.ac.id:article/4470
2023-05-21T06:54:58Z
JAKO:ART
PENGARUH PENERAPAN PSAK 72 DAN PSAK 73 TERHADAP KINERJA KEUANGAN
Lestari, Mei Lin Teja Dwi
PSAK; Financial Performance; Company Size; Industry Type
Research Purposes. The purpose of this study is to determine the impact of the adoption of PSAK 72 and PSAK 73 on the financial performance of IDX non-financial companies in 2019-2021.Research Methods. As the source of the data extracted is secondary data on financial statements of non-financial companies listed on the Indonesian Stock Exchange in 2019-2021, this study uses quantitative methods.Research Results and Findings. Based on the test results, it shows that the value of the independent variables PSAK 72 and PSAK 73 on the company's financial performance is insignificant. The results of this study found that PSAK 73 has no significant effect on financial performance. For the control variable, the company's size showed a sig value close to significant, namely 0.065 to NPM's financial performance and 0.092 to ROE's financial performance. Industrial type control variables show insignificant value to financial performance. As a result of the analysis and discussion on the impact of the adoption of PSAK 72 and PSAK 73 on financial performance, it can be concluded that the adoption of PSAK 72 and PSAK 73 will not affect the financial performance of the company. The study results open opportunities for further research on the relevance of changes in accounting standards on financial performance.
Graduate School, Widya Mandala Catholic University Surabaya
Widya Mandala Surabaya Catholic University
2023-05-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/4470
10.33508/jako.v15i2.4470
Jurnal Akuntansi Kontemporer; Vol 15, No 2 (2023); 82-96
2685-9971
2085-1189
10.33508/jako.v15i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/4470/3300
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/4470/615
Copyright (c) 2023 Mei Lin Teja Dwi Lestari
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/440
2020-10-01T17:37:03Z
JAKO:ART
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS
Rachmawati, Dyna
This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of
deferred tax assets and deferred tax fiat'ility. There are various results of the predictive ability of decomposition of deferred tax liabilities. Depreciation and amortisation is not cash flows predictor. Capital lease and other temporary
differences are statistically significant towards cash flows. It means that they are cash flows predictor.
Graduate School, Widya Mandala Catholic University Surabaya
2010-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/440
10.33508/jako.v2i2.440
Jurnal Akuntansi Kontemporer; Vol 2, No 2 (2010)
2685-9971
2085-1189
10.33508/jako.v2i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/440/413
oai:ojs.jurnal.wima.ac.id:article/2622
2020-10-01T17:42:45Z
JAKO:ART
PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES
Tjandra, Grace Setiyani
Lindrawati, Lindrawati
Tedjasuksmana, Budianto
Akrual; Arus Kas; Book-Tax Differences; Perbedaan Permanen; Persistensi Laba
Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value. Earnings persistence is an accounting profit that is expected in the future and could be pro-jected by the current earnings and it is determined by the components of accruals and cash flows. Book-tax differences could rep-resent the discretion of management in the accrual process, which could establish the earnings quality. This research is aimed to investigate companies with large book-tax differences have earnings persistence, accrual and cash flow are lower compared with companies that have small book-tax differences. Moreover, it also has the purpose to examine investors’ expectation towards ac-counting profit persistence that is reflected in the share price for accrual components in each sub sample of book-tax differences. As earnings persistence is equal to the expected future earnings, therefore, there are two elements that could represent the earnings persistence itself. The first one is the future change in pretax earnings and the second one is the net earning. Hence, this research has also the purpose to test the effect of a permanent and a temporary differences in the book-tax differences towards the earning’s growth. The objects of the research are 30 manufacturing companies, which have been registered in Indonesia Stock Exchange in the year of 2005 to 2010, using the purposive sampling technic. The hypotheses’ examination is using the double linear regression. The result of the research shows that companies with large positive (negative) book-tax differences have an indifferent persistence component of earning compared with companies with small book-tax differences. Furthermore, there are no proves that the share price could reflect the consistency of earning, accrual and cash flow. However, investors have the tendency to be pessimistic to-wards the relation of current earning and future earning. In other words, earning is assumed to have low persistence in every sub sample of book-tax differences. Permanent differences are not significantly xix affect earnings growth, while temporary differ-ences are significant affect earnings growth.
Graduate School, Widya Mandala Catholic University Surabaya
2013-01-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2622
10.33508/jako.v5i1.2622
Jurnal Akuntansi Kontemporer; Vol 5, No 1 (2013); 113-158
2685-9971
2085-1189
10.33508/jako.v5i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2622/2284
Copyright (c) 2020 Grace Setiyani Tjandra, Lindrawati Lindrawati, Budianto Tedjasuksmana
oai:ojs.jurnal.wima.ac.id:article/2219
2020-10-01T17:37:58Z
JAKO:ART
PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANA-JERIAL TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI OLEH STRUKTUR MODAL
Itung, Syeli
Lasdi, Lodovicus
Diversification Strategy; Managerial Ownership; Capital Structure; Corpo-rate Performance
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.
Graduate School, Widya Mandala Catholic University Surabaya
2018-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2219
10.33508/jako.v10i2.2219
Jurnal Akuntansi Kontemporer; Vol 10, No 2 (2018); 69-80
2685-9971
2085-1189
10.33508/jako.v10i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2219/1981
Copyright (c) 2019 Lodovicus Lasdi
oai:ojs.jurnal.wima.ac.id:article/2129
2020-07-11T08:37:48Z
JAKO:ART
DETERMINAN MINAT PENGGUNAAN E-SPT
Ramadani, Marta
Lutfillah, Novrida Qudsi
Tax; Tax Payer; System; E-SPT
This study aims to examine and analyze the influence of perceptions of usability, trust and computer self efficacy on the interest in using e-SPT in Surabaya. Respondents in this study were 90. Samples were taken using quota sampling with non probability sampling techniques.Data analysis was performed using statistics with SPSS tools. Based on the results of data analysis using the t test it is known that partially the perception of usability, trust and computer self efficacy has a positive and significant influence on the interest in using e-SPT. While based on the results of data analysis using the F test it is known that simultaneously the perception of usability, trust and computer self efficacy has a positive and significant effect on the interest in using e-SPT.
Graduate School, Widya Mandala Catholic University Surabaya
2020-01-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2129
10.33508/jako.v12i1.2129
Jurnal Akuntansi Kontemporer; Vol 12, No 1 (2020); 1-9
2685-9971
2085-1189
10.33508/jako.v12i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2129/2039
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/2129/53
Copyright (c) 2020 Marta Ramadani
oai:ojs.jurnal.wima.ac.id:article/4545
2023-09-19T03:20:11Z
JAKO:ART
PENGARUH FINANCIAL TECHNOLOGY TERHADAP INKLUSI KEUANGAN UMKM PENGGUNA QRIS
Atarwaman, Rita
Gainau, Paskanova Christi
Muriany, Wildo Natalio Christo
Financial Technology; QRIS; Cashless Payment; Market Aggregator; Risk and Invesment Management
Research Purposes: This study aims to examine the effect of financial technology on financial inclusion in the coffee shop business, where financial technology is represented by cashless payment, market aggregator, risk and investment management.Research Methods: This study used a quantitative approach with survey method to coffee shop entrepreneurs who using QRIS in Ambon City.Research Results and Findings: The results show that partially cashless payment and market aggregator have a significant effect on financial inclusion, but risk and investment management has no effect on financial inclusion. The implication is for the government and financial institutions to socialize and educate MSME owners regarding the types of fintech risk and investment management so that MSME owners know and allocate funds for investment, because the development of MSMEs is able to boost the Indonesian economy.
Graduate School, Widya Mandala Catholic University Surabaya
Pattimura University, Department of Accunting
2023-09-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/4545
10.33508/jako.v15i3.4545
Jurnal Akuntansi Kontemporer; Vol 15, No 3 (2023); 143-154
2685-9971
2085-1189
10.33508/jako.v15i3
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/4545/3416
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/4545/746
Copyright (c) 2023 Rita Atarwaman, Paskanova Christi Gainau, Wildo Natalio Christo Muriany
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/445
2020-10-01T17:44:29Z
JAKO:ART
PENGARUH STRUKTUR KEPEMILlKAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI INTERVENING
Sugiarto, Melanie
Increasing the firm value is one of the main purposes of a company. Increasing the firm value means the slOck return gives the optimal return to the investors. The main objective of the present study is to expand researches in
analyzing the impact of managerial ownership, institutional ownership, and dividend policy to the firm value, either directly or indirectly with debt policy as the intervening variable. Population in this study are public companies listed in Indonesia Stock Exchange that are not included in the categories of banking industry, institution of credit matters, security, and insurance, for an observation period of 2003 to 2007. Data were collected through purposive sampling and 64 firms were taken as sample. The analysis method used in this study is multiple linear regressions expanded with path analysis using the SPSS 16.0. The results of this study show that: (1) managerial ownership had direct negative impact to firm value and didn if have indirect impact to firm value with debt policy as the intervening variable; (2) institutional ownership had no direct and indirect impact to firm value; and (3) dividend policy had direct negative impact to firm value and indirect positive impact to firm value with debt policy as the intervening variable.
Graduate School, Widya Mandala Catholic University Surabaya
2011-11-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/445
10.33508/jako.v3i1.445
Jurnal Akuntansi Kontemporer; Vol 3, No 1 (2011)
2685-9971
2085-1189
10.33508/jako.v3i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/445/418
oai:ojs.jurnal.wima.ac.id:article/2325
2020-12-11T14:44:39Z
JAKO:ART
ANALISIS PENERAPAN TATA KELOLA KORPORAT PADA INDUSTRI PRODUK TEKSTIL KECIL DAN MENENGAH DI PEKALONGAN
Nugraheni, Bernadetta Diana
Martono, Cyrillius
Good Corporate Governance; Small Medium Enterprise; Cluster Analysis
A good management inside acompany will result a good performance and it is also applicable in small medium enterprise (SME). SME must implement good corporate governance (GCG) principle which are transparency, accountability, responsibility, independency, fairness and equality. The aim of this research is to study and analyze the implementation of the GCG which would be linked to those 5 principles mentioned before. The object of this research is taking sample of SME in textile industries in Pekalongan, Center of Java. With 96 respondents, using Cluster Analysis method and utilizing score table, it can be understood that the implementation of GCG in this industry is far below expectation which is around 50% and 48% who already implement it. The responsibility principle is the most implemented in this industry followed by independency, fairness and equality principle. Whereas transparency and accountability are the worst to be implemented. From the differentiating test it can be conclude that transparency principle is showing the most difference between all the respondents clusters.
Graduate School, Widya Mandala Catholic University Surabaya
2020-07-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2325
10.33508/jako.v12i2.2325
Jurnal Akuntansi Kontemporer; Vol 12, No 2 (2020); 54-67
2685-9971
2085-1189
10.33508/jako.v12i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2325/2303
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/2325/151
Copyright (c) 2020 Bernadetta Diana Nugraheni
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/2533
2020-10-01T17:39:21Z
JAKO:ART
PENGARUH OPINI AUDIT MODIFIKASI TERHADAP KEPUTUSAN PIN-JAMAN DAN KEPUTUSAN INVESTASI
Sarwendah, Vincensia
Lasdi, Lodovicus
Tedjasuksmana, Budianto
Opini Audit Modifikasi; Financial Constraint; Aliran Kas Pinjaman; Aliran Kas Investasi; Aliran Kas Operasi
The objective of this study was to examine whether the effect of the modified audit opinion of loans received by the company's decision and the decision of investment expenditure by the company. Design research is quantitative research with the hypothesis. The sample used in this study are manufacturing companies that listed in Indonesia Stock Exchange with a four year study period from 2011-2014. The independent variable of this study is a modified audit opinion, while the dependent variable is the financial constraints represented by the decision of the loan and investment decisions. The results from this study indicate that in 2011-2014, for overall modified audit opinion does not affect the decision-making loans to companies and corporate investment spending. However, an unqualified audit opinion with an explanation of the going concern paragraph affect tothe loan or investment decision because of corporate business con-tinuity uncertainty.Stable economic conditions and the majority shareholder also can determine the effect of modified audit opinion of loans and investment decisions.
Graduate School, Widya Mandala Catholic University Surabaya
2017-01-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2533
10.33508/jako.v9i1.2533
Jurnal Akuntansi Kontemporer; Vol 9, No 1 (2017); 1-20
2685-9971
2085-1189
10.33508/jako.v9i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2533/2222
Copyright (c) 2020 Vincensia Sarwendah, Lodovicus Lasdi, Budianto Tedjasuksmana
oai:ojs.jurnal.wima.ac.id:article/5135
2024-01-30T08:43:52Z
JAKO:ART
THE ACCOUNTABILITY OF VILLAGE FUNDS AND INTERNAL CONTROL
Asmara Br Barus, Agatha Amorenyta
Hariwibowo, Ignatius Novianto
Accountability; Village Funds; Village Apparatus; Internal Control System
Research Purposes. This study aims to examine the variables that affect accountability for village fund management in Kedu District. The role and competence of village apparatus are the factors tested in this study, with the internal control system as the moderating variable.Research Methods. To get the results, this study selected village device respondents based on the purposive sampling method. The results of 132 respondents were involved in this study. The data obtained is processed using Partial Least Square (PLS).Research Results and Findings. This research reveals that the role of village apparatus has no influence on the accountability of village fund management. Meanwhile, the competence of village apparatus has a positive influence on the accountability of village fund management. In addition, in the context of moderation, the internal control system has an influence on the role of village apparatus and accountability of village fund management. Meanwhile, the internal control system cannot affect the relationship between the competence of village apparatus and accountability of village fund management.
Graduate School, Widya Mandala Catholic University Surabaya
2024-01-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/5135
10.33508/jako.v16i1.5135
Jurnal Akuntansi Kontemporer; Vol 16, No 1 (2024); 33-44
2685-9971
2085-1189
10.33508/jako.v16i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/5135/3550
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/5135/853
Copyright (c) 2024 Agatha Amorenyta Asmara Br Barus, Ignatius Novianto Hariwibowo
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/1002
2020-10-01T17:44:03Z
JAKO:ART
Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Fiscal Knowledge, Locus of Control, dan Interaksi antara Fiscal Knowledge dengan Locus of Control
Fransisca, Ika
Indonesia adopts a self assessment that requires an awareness and volunteerism
taxpayer in carrying out tax obligations. To support the success f this system, taxpayer
compliance is absolutely necessary. These various factors shown to affect the level of tax
compliance, such as age, gender, level of education, the income, or employment status,
the influence of friends or other taxpayer, ethics, taxation sanctions, complexity,
relationship with the lax authorities, income sources, an understanding of the quality
taxation system, the possibility of tax audit and tax rates, knowledge/understanding of
tax. This research reinforces previous research conducted by Groenland and Veldhoven
(1983) to determine differences in individual taxpayer compliance in Surabaya in terms
of fiscal knowledge, locus of control, and the interaction of both. Anticipated differences
in fiscal knowledge, locus of control orientation, and interaction both able to explain the
differences compliance WPOP in Surabaya and surrounding areas. One hundred and
fifty questionnaires were distributed to a number of WPOP in Surabaya and surrounding
areas. Of the 150 questionnaires were only 82 questionnaires that can be processed
further. By using statistical analysis tools Kruskal Wallis non-parametric, this study
.failed to reject the null hypothesis for all of the proposed hypothesis, which means there
is no difference in the level of compliance WPOP Surabaya based fiscal knowledge, locus
of control, and the interaction of both. The difference results of this study with previous
studies because the majority of the answers WOP were obedient and almost all
respondents have an internal locus of control.
Keywords: Tm Compliance, Locus Of Control, Fiscal Knowledge.
Graduate School, Widya Mandala Catholic University Surabaya
2011-06-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1002
10.33508/jako.v3i2.1002
Jurnal Akuntansi Kontemporer; Vol 3, No 2 (2011)
2685-9971
2085-1189
10.33508/jako.v3i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1002/947
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2699
2021-01-22T07:21:13Z
JAKO:ART
STUDI FENOMENOLOGI PERILAKU MAHASISWA PENGGUNA KRS ONLINE
Purwati, Ria Ayu
Nuraina, Elva
Yusdita, Elana Era
Perilaku Mahasiswa; KRS Online; Perceived Usefulness; Perceived Ease To Use
Based on the phenomenon of lack of confidence when programming KRS online, the research was conducted to describe the perceptions of students of class 2016 using KRS Online on the Management Information System of Universitas PGRI Madiun related to payment bill information and to show how confident they are to use so that it affects their behavior. The study was conducted on students from 2016 with 7 informants from 3 faculties, namely FKIP, FEB and FT. The method used is qualitative with a phenomenological approach and data collection by means of interviews and participant observation. The results show that student behavior as seen from the perceived usefulness has a relaxed attitude and is not complicated, responsive and fast, willing to use it alone without having to be represented shows that students feel comfortable. Behavior that can be seen from the perception of ease of being confident, more relaxed, cautious, not confused because of clear steps. The perceived convenience and usefulness could be factors that affect the smoothness of UNIPMA’s revenue.
Graduate School, Widya Mandala Catholic University Surabaya
2021-01-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2699
10.33508/jako.v13i1.2699
Jurnal Akuntansi Kontemporer; Vol 13, No 1 (2021); 51-64
2685-9971
2085-1189
10.33508/jako.v13i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2699/2514
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/2699/215
Copyright (c) 2021 Ria Ayu Purwati, Elva Nuraina, Elana Era Yusdita
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/2538
2020-10-01T17:33:33Z
JAKO:ART
PENERAPAN PSAK KONVERGENSI IFRS TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Kuntjoro, Victoria
Lindrawati, Lindrawati
PSAK-IFRS Convergence; Fair Value; Full Disclosure; Value Relevance of Accounting Information; Information Asymmetry
IFRS is an accounting standard that emphasizes the use of fair value. The use of fair value is a fulfillment of “relevance” qualitative characteristics, so IFRS can increase the value relevance of accounting information. Value relevance of accounting information is measured using price model and return model. IFRS also requires the “full disclosure”, so that the use of IFRS can reduce the information asymmetry. Currently, IFRS has been converged into PSAK. IAI establish that the convergence of IFRS which refers to IFRS effective January 1, 2009 was implemented on January 1, 2012. Therefore, the aim of this study is to examine and analyze whether the implementation of PSAK-IFRS convergence can improve the value relevance of accounting information and make a difference in information asymmetry. The research design for the value relevance of accounting information is descrip-tive. While for information asymmetry is qualitative with hypothesis. The object of the research is manufacturing companies listed on the Indonesian Stock Exchange in 2010-2013 with a sample of 50 companies selected by purposive sampling technique. Tech-niques of data analysis used are simple linier regression, multiple linier regression, and Wilcoxon test. The results showed that based on price model, the use of PSAK-IFRS convergence can increase the value relevance of accounting information. While based on the return model, the implementation of PSAK-IFRS convergence can not increase the value relevance of accounting infor-mation. The results of this study also showed that there is no information asymmetry difference before and after implementation of PSAK-IFRS convergence.
Graduate School, Widya Mandala Catholic University Surabaya
2017-06-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2538
10.33508/jako.v9i2.2538
Jurnal Akuntansi Kontemporer; Vol 9, No 2 (2017); 100-112
2685-9971
2085-1189
10.33508/jako.v9i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2538/2233
Copyright (c) 2020 Victoria Kuntjoro, Lindrawati Lindrawati
oai:ojs.jurnal.wima.ac.id:article/1007
2020-10-01T17:43:39Z
JAKO:ART
Pengaruh Tipe Industri, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Tingkat Pengungkapan Tanggung Jawab Sosial
Harsono, Lindawati
Handoko, Jessica
Fransisca, Ika
Since 2007, Iimited companies in Indonesia have responsibility to implement
corporate social responsibility as stipulated in the law No. 40/ 2007 regarding the limited
companies. Social responsibility which has been implemented will be disclosed o ne way
of disclosure is through sustainability report. This study was conducted to examine the
influence of type of industry, firm size and managerial ownership on the level of
corporate social responsibility disclosure, Samples of this research consist of 18
companies which joined Indonesia Sustainability Reporting Awards in 2008-2010a and
published sustainability reports. The results of this study indicate that individually, type
of industry variable and company size variable are not significantly influence on the
level of social responsibility disclosure. Individually, managerial ownership variable is
negatively influence on the level of social responsibility disclosure.
Graduate School, Widya Mandala Catholic University Surabaya
2012-07-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1007
10.33508/jako.v4i1.1007
Jurnal Akuntansi Kontemporer; Vol 4, No 1 (2012)
2685-9971
2085-1189
10.33508/jako.v4i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1007/952
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/3066
2021-07-09T19:48:45Z
JAKO:ART
THE DETERMINANTS OF TAX COMPLIANCE: LOVING OR FEARING
Mayapada, Arung Gihna
Muliati, Muliati
Tampang, Tampang
Djaniba, Erlina
Nationalism; Patriotism; Tax Com-pliance; Tax Sanctions
Research Purposes. This study aims to analyze the internal and external determinants of tax compliance. The internal determinant in this study is a feeling of love for the motherland which is manifested through the soul of patriotism and nationalism. Meanwhile, external determinants that cause fear of taxpayers are tax sanctions.Research Methods. The type of this research is quantitative research. The research data was obtained by distributing questionnaires to all individual taxpayers registered at the Tax Office of Palu. The sampling method is used a random sampling technique so that the total sample of this study is 94 respondents. The data analysis method used in this study is multiple linear regression analysis.Research Results and Findings. The results show that the spirit of patriotism does not affect taxpayers to comply with tax regulations. Meanwhile, nationalism has a significant effect on tax compliance. Meanwhile, tax sanctions have proven unable to increase tax compliance. The findings of this study have implications for the economic theory of tax compliance and social identity theory.
Graduate School, Widya Mandala Catholic University Surabaya
2021-07-09
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3066
10.33508/jako.v13i2.3066
Jurnal Akuntansi Kontemporer; Vol 13, No 2 (2021); 122-131
2685-9971
2085-1189
10.33508/jako.v13i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3066/2701
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3066/229
Copyright (c) 2021 Arung Gihna Mayapada, Muliati Muliati, Tampang Tampang, Erlina Djaniba
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/2550
2020-10-01T17:40:24Z
JAKO:ART
ANALISIS KUALITAS INFORMASI AKUNTANSI SEBELUM dan SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PERUSAHAAN MANUFAKTUR TBK
Halim, Lina
Shanti, Shanti
Adopsi IFRS; Relevansi Nilai Informasi Akuntansi; Manajemen Laba
IFRS adoption occurs evenly throughout most of the world, aiming to improve the quality of accounting information accompanied by uniformity of standards for financial statements. This study aims to examine the quality of accounting information in Indonesia from the period before the adoption of IFRS until after the adoption of IFRS. This empirical study uses the data of consolidated fi-nancial statements and stock price information on all manufacturing companies listed on the Indonesia Stock Exchange from 2005-2012. This study uses the relevance of value and earnings management as a proxy for the quality of accounting information. Value relevance is measured using the price model, while earnings management is measured using the Jones Model. Each proxy is meas-ured using appropriate metrics in previous studies. The results showed that after adopting IFRS, the relevance of the value of accounting information increased. Different results are demonstrated through the earnings management proxy, where earnings management practices improve after adopting IFRS. Improved earnings management is due to the transition from the basis of rules into principles, where a more flexible principle basis is able to provide a loophole for earnings management.
Graduate School, Widya Mandala Catholic University Surabaya
2015-01-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2550
10.33508/jako.v7i1.2550
Jurnal Akuntansi Kontemporer; Vol 7, No 1 (2015); 01-20
2685-9971
2085-1189
10.33508/jako.v7i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2550/2223
Copyright (c) 2020 Lina Halim, Shanti Shanti
oai:ojs.jurnal.wima.ac.id:article/1012
2020-10-01T17:44:29Z
JAKO:ART
Pengaruh Struktur Kepemilikan dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Kebijakan Hutang sebagai Intervening
Sugiarto, Melanie
Increasing the firm value is one of the main purposes of a company.
Increasing the firm value means the stock return gives the optimal return to the
investors. The main objective of the present study is to expand researches in
analyzing the impact of managerial ownership, institutional ownership, and
dividend policy to the firm value, either directly or indirectly with debt policy as
the intervening variable. Population in this study are public companies listed in
Indonesia Stock Exchange that are not included in the categories of banking
industry, institution of credit matters, security, and insurance for an observation
period of 2003 to 2007. Data were collected through purposive sampling and 64
firms were taken as sample. The analysis method used in this study is multiple
linear regressions expanded with path analysis using t he SPSS1 6.0.T he results o f
this study show t hat: (l) managerial ownership had direct negative impact to firm
value and didn't have indirect impact to firm value with debt policy as the
intervening variable;( 2) institutional ownership had no direct and indirect impact
to firm value; and (3) dividend policy had direct negative impact to firm value and
indirect positive impact to firm value with debt policy as the intervening variable.
Graduate School, Widya Mandala Catholic University Surabaya
2011-11-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1012
10.33508/jako.v3i1.1012
Jurnal Akuntansi Kontemporer; Vol 3, No 1 (2011)
2685-9971
2085-1189
10.33508/jako.v3i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1012/957
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2555
2020-10-01T17:40:58Z
JAKO:ART
PENGARUH LABA, ARUS KAS dan ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PROSPECTOR dan DEFENDER
Andreas, Lidya
Handoko, Jesica
Harimurti, Yohanes
Company Of Prospector; Company Of Defender; Stock Return; Earnings; Cash Flow; Economic Value Added
Miles and Snow (1978, in Habbe and Hartono, 2001) classify corporate strategy into four typologies: prospector, defender, analyz-er, and a reactor where prospector and defender was at its extreme. Return the stock as a aims the investor will be different for the company due the defender and prospector how to operate the two companies mutually contradictory. This research aims to test the influence of earnings, cash flow, and economic value added of return stocks as an indicator for investors to predict the return on the company’s stock prospector and defender. This empirical study using consolidated financial report data and information from the Indonesian Capital Market Directory for all manufacturing companies listed on the Indonesian stock exchange. A grouping of companies in the prospector and defender using common factor analysis in accordance with previous research. Earnings, cash flow, and EVA is measured by the weighted average of ordinary shares outstanding. The results showed that only the operating cash flow has the effect on the return on the company’ stock prospector. While in the company of a defender, all variables have no effect on the return of shares. This shows there are still many other variables that can affect the return of shares. In addition the research indicates that the use of the strategy of the prospector and defender influencing variables can be the main indicator in predicting the return of shares.
Graduate School, Widya Mandala Catholic University Surabaya
2015-07-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2555
10.33508/jako.v7i2.2555
Jurnal Akuntansi Kontemporer; Vol 7, No 2 (2015); 83-109
2685-9971
2085-1189
10.33508/jako.v7i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2555/2229
Copyright (c) 2020 Lidya Andreas, Jesica Handoko, Yohanes Harimurti
oai:ojs.jurnal.wima.ac.id:article/1017
2020-10-01T17:37:03Z
JAKO:ART
Audit Partner Tenure dan Audit Firm Tenure terhadap Earnings Management pada Perusahaan Manufaktur
Nata, Sisylia
Conflicts of interest arose between stakeholder trigged management to do
earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a public accountant Firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that earnings management increases. On the other hand, understanding client’s, business better enables auditor to detect earnings management. Data analysis was performed
with multiple regression analysis. The analysis' result indicates that the longer
audit partner tenure and audit firm tenure, earnings management decreases,
because the better their understanding of the clients' business.
Graduate School, Widya Mandala Catholic University Surabaya
2010-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1017
10.33508/jako.v2i2.1017
Jurnal Akuntansi Kontemporer; Vol 2, No 2 (2010)
2685-9971
2085-1189
10.33508/jako.v2i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1017/962
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/1022
2020-10-01T17:37:03Z
JAKO:ART
Penyebab, Dampak, dan Prediksi dari Financial Distress serta Solusi untuk Mengatasi Financial Distress
Dwijayanti, Patricia Febrina
Financial distress is a condition that shows the stages of decline in the
company's financial condition that occurred prior to the bankruptcy or
liquidation (often called liquidation bankruptcy or closure of companies or
company insolvency) or the inability of companies to pay financial obligations
that have matured. Conditions of financial distress avoid by the company,
because it lead to bankruptcy if the management company can not afford to take
appropriate action to resolve existing financial problems. This paper will discuss
the causes, impact and how to make the prediction of financial distress, several
ways to predict, and the benefits of predicting financial distress as well as
solutions for management.
Graduate School, Widya Mandala Catholic University Surabaya
2010-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1022
10.33508/jako.v2i2.1022
Jurnal Akuntansi Kontemporer; Vol 2, No 2 (2010)
2685-9971
2085-1189
10.33508/jako.v2i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1022/967
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2562
2020-10-01T17:41:45Z
JAKO:ART
RELEVANSI NILAI INTELLECTUAL CAPITAL
Wirawan, Grace
Rachmawati, Dyna
Oki, Ariston
Off Balance Sheet; Intellectual Capital; Relevansi; VAICTM; Content Analysis
Competition and technological developments are increasing among companies, making the company needs to focus investment knowledge assets, such as intellectual capital. Intellectual capital is not reported on the balance sheet (off-balance sheet), it will reduce information relevance to investors. This research aim to test the value relevance of intellectual capital as an off-balance sheet assets. Measurement of the value relevance of intellectual capital is done by testing the relationship between intellectual capital to firm value. Intellectual capital measurement is done by two approaches, method of accounting approaches (VAICTM) and non-accounting ap-proach (content analysis). This study also aim to prove which one of those approach have most powerful value relevance of intellectual capital.
Object of this research is public companies listed on Indonesia Stock Exchange in year 2012. Total sample of this research is 138 companies selected by purposive sampling technique. Hypothesis testing using multiple linear regression. The results show that the accounting approach and non-accounting approach affects the value of the company. Non- accounting approach that is more focused on information disclosed through the annual report, giving a stronger relevance than accounting approach. This suggests that the financial information is not entirely the focus for investors in assessing the company. Other information disclosed in the annual report is also one aspect to be considered by investors.
Graduate School, Widya Mandala Catholic University Surabaya
2014-01-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2562
10.33508/jako.v6i1.2562
Jurnal Akuntansi Kontemporer; Vol 6, No 1 (2014); 01-28
2685-9971
2085-1189
10.33508/jako.v6i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2562/2248
Copyright (c) 2020 Grace Wirawan, Dyna Rachmawati, Ariston Oki
oai:ojs.jurnal.wima.ac.id:article/1027
2020-10-01T17:36:26Z
JAKO:ART
Peta Kemampuan Keuangan Daerah pada Pemerintahan Kota dan Kabupaten se-Jawa dan Bali Tahun 2004-2008: Metode Kuadran
Samora, Remon
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
Graduate School, Widya Mandala Catholic University Surabaya
2010-07-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1027
10.33508/jako.v2i1.1027
Jurnal Akuntansi Kontemporer; Vol 2, No 1 (2010)
2685-9971
2085-1189
10.33508/jako.v2i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1027/972
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2567
2020-10-01T17:41:21Z
JAKO:ART
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Halim, Jenny Puspita
Lindrawati, Lindrawati
Wardani, Rr. Puruwita
Corporate Social Responsibility Disclosure; Firm Value; Institusional Ownership
In managing its operating activities, company are not only oriented toward profit but it also needs to be committed to be ethic, operate legally and contribute to increase the quality of its employee’s life, local communities, and the wider community. The company would made the disclosure to obtain recognition of certain parties and it can be through Corporate Social Responsibility Disclosure (CSR) which is disclose in annual report. The company that have good CSR disclosure will be responded positively by investors through in-creased share price. They are also supported by institusional ownership, it would be better. Therefore, this studyaim to examine insti-tusional ownership as a moderating variable between CSR disclosure to firm value. The research design using a quantitive approach to test hypotesis of the influance of CSR disclosure to firm value with institusional ownership as a moderating variable. This study’s object is the companies which is listed on Indonesian Stock Exchange from 2010-2012. The data collecting method is using documentation method. Data analysis technique is multiple regression analysis using Moderated Regression Analysis (MRA). The result of this study show a significant positive effect for CSR disclosure to firm value. Meanwhile, institusional asmoderating variable was unable strengthen CSR disclosure to firm value.
Graduate School, Widya Mandala Catholic University Surabaya
2014-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2567
10.33508/jako.v6i2.2567
Jurnal Akuntansi Kontemporer; Vol 6, No 2 (2014); 134-151
2685-9971
2085-1189
10.33508/jako.v6i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2567/2237
Copyright (c) 2020 Jenny Puspita Halim, Lindrawati Lindrawati, Rr. Puruwita Wardani
oai:ojs.jurnal.wima.ac.id:article/1032
2020-10-01T17:35:55Z
JAKO:ART
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Keuangan terhadap Praktik Perataan Laba
Natalia, Irene
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.
Graduate School, Widya Mandala Catholic University Surabaya
2009-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1032
10.33508/jako.v1i2.1032
Jurnal Akuntansi Kontemporer; Vol 1, No 2 (2009)
2685-9971
2085-1189
10.33508/jako.v1i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1032/977
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2577
2020-10-01T17:34:37Z
JAKO:ART
PENGARUH PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PE-RUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN
Chandra, Jessica Cecilia
Rahardjo, Hartono
Natalia, Irene
Executive Risk Preferences; Company Size; Tax Avoidance
Tax is one of state revenue sources which is very important for supporting the sustainability of a country's development. A country needs much fund to finance development, thus the government has increased the tax revenue in RAPBN (National budget draft) 2014. This shows that the demand of public tax revenue is increasing. However, the effort to optimize the state fund from tax revenue has many obstacles. One of the obstacles to optimize the tax revenue is tax avoidance. In general, the taxpayers tend to minimalize the amount of tax that should be paid to the state. It causes the tax revenue that should be accepted by the state is not as big as the payments made by the taxpayer. Therefore, this study aimed to examine and analyze the influence of the execu-tive risk preferences and the company size towards tax avoidance in mining companies listed in Indonesia Stock Exchange 2010-2013. This research used quantitative method with hypothesis testing. The dependent variable is tax avoidance, whereas the inde-pendent variables are the executive risk preferences and the company size. The data sources were collected from Indonesia Stock Exchange website and the company’s website as secondary data. Multiple linear regression was used in data analysis technique. The result showed that the executive risk preference and the company size have significant influence on the tax avoidance. Execu-tive risk preferences have significant positive influence on tax avoidance, whereas company size has significant negative influence on tax avoidance.
Graduate School, Widya Mandala Catholic University Surabaya
2016-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2577
10.33508/jako.v8i1.2577
Jurnal Akuntansi Kontemporer; Vol 8, No 1 (2016); 01-15
2685-9971
2085-1189
10.33508/jako.v8i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2577/2255
Copyright (c) 2020 Jessica Cecilia Chandra, Hartono Rahardjo, Irene Natalia
oai:ojs.jurnal.wima.ac.id:article/2585
2020-10-01T17:39:51Z
JAKO:ART
ANALISIS PERBEDAAN TINGKAT KONSERVATISME SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN PROPERTI, REAL ESTAT, DAN KONSTRUKSI DI BURSA EFEK INDONESIA
Gunawan, Listiarini
Lindrawati, Lindrawati
Tingkat konservatisme; Konvergensi IFRS; Property
The company, which is listed on the Indonesia Stock Exchange (IDX), are required to prepare financial statements based on accounting principles contained in the conceptual framework. One of the principles used is accounting conservatism. Before the convergence of IFRS, the measurement elements of financial statements based on historical cost, where the cost of that happened in the past is used as the basis for the present recording. After convergence of IFRS, these measurements changed using professional judgment in which the assessment is more optimistic because the company may recognize changes in the value of an element of financial statements in accordance with fair value. Therefore, this study aimed to analyze the differences in the level of conserva-tism before and after the convergence of IFRS on company property, real estate, and construction in the period 2006-2007 and 2012-2013 which is listed on the IDX. The results showed that there was no difference in the level of conservatism before and after IFRS convergence. IFRS allows companies to keep using conservatism if the method can produce the best information that can be achieved by the company. Currently the company is in a situation of high uncertainty, the company will tend to be more conserva-tive. Conservatism is also considered to be able to resolve agency problems that occur, namely the existence of information asym-metry in the preparation of financial statements that give rise to opportunities for companies to manage earnings
Graduate School, Widya Mandala Catholic University Surabaya
2016-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2585
10.33508/jako.v8i2.2585
Jurnal Akuntansi Kontemporer; Vol 8, No 2 (2016); 88-97
2685-9971
2085-1189
10.33508/jako.v8i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2585/2253
Copyright (c) 2020 Listiarini Gunawan, Lindrawati Lindrawati
oai:ojs.jurnal.wima.ac.id:article/1037
2020-10-01T17:35:22Z
JAKO:ART
Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
Purnamasari, Yenny
This research has a purpose to provide empirical testing about influencing of income
tax which is used as management consideration to make financial decisions. The
examined factors on this research are tax and non tax factors, leverage policy, and
dividend policy. The sample consist of 32 manufacturing companies, which are listing
in Indonesian Capital Market, is chosen by purposive sampling. Moreover the statistic
method used to test on the research hypothesis is Multivariate Multiple Regressions.
The results show that income tax is one of the consideration management factors for
making good financial decisions. The results also proved that leverage and dividend
policy are significantly influenced by income tax.
Graduate School, Widya Mandala Catholic University Surabaya
2009-07-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1037
10.33508/jako.v1i1.1037
Jurnal Akuntansi Kontemporer; Vol 1, No 1 (2009)
2685-9971
2085-1189
10.33508/jako.v1i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1037/982
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/3032
2022-01-13T14:23:53Z
JAKO:ART
INTELLECTUAL CAPITAL, FIRM PERFORMANCE AND PRESIDENT DIRECTOR LEVEL OF EDUCATION AND SPECIALIZATION
Sietas, Syarine Geannah
Widianingsih, Luky Patricia
Ismawati, Anastasia Filiana
Intellectual Capital; Return on Asset; CEO Education Level; CEO Specialization; SOE
Research Purposes. This study was conducted to determine the effect of intellectual capital on company performance, with the level of education and specialization of the President Director as moderating variables.Research Method. The sample used in this study is a non-financial state-owned company listed on the Indonesia Stock Exchange for the period 2015-2019. Data collection uses secondary data derived from company annual reports. Data analysis used simple linear regression and moderated regression using SPSS 25.Research Result and Findings. This study indicates that intellectual capital has a positive effect on company performance as proxied by ROA. The President Director’s educational background variables, namely education level, and specialization, cannot moderate the effect of intellectual capital on company performance.
Graduate School, Widya Mandala Catholic University Surabaya
2022-01-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3032
10.33508/jako.v14i1.3032
Jurnal Akuntansi Kontemporer; Vol 14, No 1 (2022); 43-55
2685-9971
2085-1189
10.33508/jako.v14i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3032/2864
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3032/231
Copyright (c) 2022 Syarine Geannah Sietas, Luky Patricia Widyaningsih, Anastasia Filiana Ismawati
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/3519
2022-10-21T01:49:45Z
JAKO:ART
AKUNTANSI NGO DAN AKUNTABILITAS: IMPLEMENTASI GLOBAL FUND, BUDAYA MENOLONG, DAN PENGETAHUAN AKADEMISI
Izzah, Nisfatul
Akuntansi NGO; Akuntabilitas; GFATM; Hibah Luar Negeri, TB Care‘Aisyiyah
Research Purposes. This study aims to produce research on the development of new products of NGO accountability. This study describes the implementation and accounting treatment of foreign grants The Global Fund AIDS Tuberculosis and Malaria (GFATM) in Sub Recipient TB Care ‘Aisyiyah Jatim (SR).Research Methods. This study uses qualitative methods with data triangulation instruments.Research Result and Findings. The results showed that GFATM grant accounting process and accountability is very systematic, structured, complete and strict. Accountability can be realized from a helping behavior and providing NGO accounting education from the academic level. The implementation of foreign grant accounting and NGO accountability in this study is very important both empirically and theoretically as a reference for NGO managers, foreign grant activists and new knowledge from academics. Beneficiaries can prepare accounting and accountability of non-profit organizations properly and correctly.
Graduate School, Widya Mandala Catholic University Surabaya
2022-05-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3519
10.33508/jako.v14i2.3519
Jurnal Akuntansi Kontemporer; Vol 14, No 2 (2022); 114-126
2685-9971
2085-1189
10.33508/jako.v14i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3519/2971
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3519/358
Copyright (c) 2022 Nisfatul Izzah
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/419
2020-10-01T17:35:22Z
JAKO:ART
PERSPEKTIF AKUNTANSJ ATAS ASET PENGETAHUAN (KNOWLEDGE ASSET)
Widyaningdyah, Agnes Utari
Today s economies shifted the dynamic business environment into information age where people interact with knowledge. In this new economy, knowledge management and intellectual capital are emerging as the p"imary source of wealth. Some companies in Europe have already implemented various knowledge measurement techniques and provide it in particular report called knowledge and intellectual capital report. However, all of those techniques and reports have limitations and many suffer ji-om a lack of practical testing. They need to standardize in order to give a better perception for the participant of the organizations. This popel' discusses at the nature of knowledge, proposed alternative methods of knowledge accounting and the prospects and possibilities
for knowledge accounting.
Graduate School, Widya Mandala Catholic University Surabaya
2009-07-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/419
10.33508/jako.v1i1.419
Jurnal Akuntansi Kontemporer; Vol 1, No 1 (2009)
2685-9971
2085-1189
10.33508/jako.v1i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/419/392
oai:ojs.jurnal.wima.ac.id:article/2608
2020-10-01T17:43:12Z
JAKO:ART
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPAT-WAKTUAN PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Marcelli, Fanny
Lasdi, Lodovicus
Timeliness; The Company’s Size; Profitability; Leverage; The Size Of CPA; The Auditor’s Opinion
The company must provide ease of provision of information to make a decision namely through the financial statement. Because of that, the financial statement must be submitted in a timeliness. If a company doesn’t provide timely reports of the financial state-ment, then the financial of the company could be losing power to provide information for its users. This quantitative descriptive research aims to examine and analyze the factors that influence the timeliness of the financial statement forwarding. The inde-pendent variables which used in this study was the company’s size, profitability, leverage, the size of the CPA, and the auditor’s opinion. The number of samples per year are 84 companies bringing the total to 252 companies that were observed and the tech-nique of data analysis in this study is using an analyze logistic regression. The results of this research indicated that the variable is the company’s size and the leverage had effect on the timeliness of the financial statement forwarding. However, the variable profitability, the size of the CPA, and the auditor’s opinion has no effect against the timeliness of the financial statement forwarding.
Graduate School, Widya Mandala Catholic University Surabaya
2012-07-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2608
10.33508/jako.v4i2.2608
Jurnal Akuntansi Kontemporer; Vol 4, No 2 (2012); 90-112
2685-9971
2085-1189
10.33508/jako.v4i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2608/2285
Copyright (c) 2020 Fanny Marcelli, Lodovicus Lasdi
oai:ojs.jurnal.wima.ac.id:article/2073
2019-08-29T07:08:03Z
JAKO:ART
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPKPD KOTA SURABAYA
Chairina, Frista
Wehartaty, Tineke
Accounting Information System; Quality of Financial Statement; Financial and Tax Administration Board; e-accounting; Government Accounting
A good financial report is a financial statement containing and financial analysis. Improving the quality of financial statements in the municipal government sector in presenting financial statements in accordance with the Financial Accounting Standards (SAK) and Government Accounting Standards (SAP) that can not be issued from the efforts of the city government. Implementation of information systems is one effort to achieve the quality of financial statements, given the purpose of
government financial reporting is for public accountability.This research was conducted at Surabaya City Financial and Tax Administration Board (BPKPD) implementing online finance software application (e-accounting) in year 2016. This study aims to analyze and prove the influence of application of accounting information system to the quality of financial statements at Financial and Tax Administration Board (BPKPD) of Surabaya. The results showed that the application of accounting information systems affect the quality of financial statements, meaning Utilization accounting information system helps BPKPD in providing quality financial information.
Graduate School, Widya Mandala Catholic University Surabaya
2019-07-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2073
10.33508/jako.v11i1.2073
Jurnal Akuntansi Kontemporer; Vol 11, No 1 (2019); 31-39
2685-9971
2085-1189
10.33508/jako.v11i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2073/1861
Copyright (c) 2019 Frista Chairina Chairina, Tineke Wehartaty
oai:ojs.jurnal.wima.ac.id:article/3842
2022-09-29T08:17:33Z
JAKO:ART
STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI
Angelina, Angelina
Margaretha, Margaretha
Budiman, Rivan
Kristanto, Septian Bayu
Hartoni, Hartoni
Tax Avoidance; Thin Capitalization; Profitability; Company Size
Research Purposes. This research aims to provide empirical evidence of corporate tax avoidance strategies before and during the COVID-19 pandemic. The tax avoidance strategy predicts from three following factors: thin capitalization, profitability, and company size. Research Method. This study is a quantitative study and data analyzed using panel data regression. To measure tax avoidance, the researcher uses three proxies: ETR, CETR, and BTD. Researchers used 279 samples of manufacturing companies during the 2018-2020 period.Research Result and Findings. The results of the study show differences in the company's avoidance strategies before the pandemic (2018-2019) and during the pandemic (2020). The CETR and BTD proxies show that before the pandemic, company size was used as a tax avoidance strategy. During the pandemic, profitability is used as a tax avoidance strategy. This research has weaknesses in the pandemic period which has only been running for one year, and the scope of the research only has an impact in Indonesia.
Graduate School, Widya Mandala Catholic University Surabaya
2022-09-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3842
10.33508/jako.v14i3.3842
Jurnal Akuntansi Kontemporer; Vol 14, No 3 (2022); 173-184
2685-9971
2085-1189
10.33508/jako.v14i3
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3842/3053
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3842/471
Copyright (c) 2022 Septian Bayu Kristanto
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/431
2020-10-01T17:35:55Z
JAKO:ART
ANALISIS PERBEDAAN RETURN DAN RISIKO SAHAM DENGAN DAN TANPA PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEl
Chandra, Irwan
Many researchs proved that listed companies 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 the manipulation of artificial (by accounting method) or real (by transaction) variables. By this income smoothing, they expect the risk of company will be decreased. This research is designed to know whether there are any differences between income-smoothed-companies and non-incomesmoothed-
companies in their returns and/or risks. Fifty five manufacture companies, became this research samples, are selec/ed by purposive sampling method. These samples are classified as income-smoothed-group and non-income-smoothed-group by Eckel's model. Thefindings showed that there is no significant difference for both stock returns and risks between income-smoothed-companies and non-income-smoothedcompanies. In the other words, although the income smoothing found in Indonesia but there is no difference for returns alld risks variable between income-smoothed-companies all d non-income-smoothed-companies.
Graduate School, Widya Mandala Catholic University Surabaya
2009-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/431
10.33508/jako.v1i2.431
Jurnal Akuntansi Kontemporer; Vol 1, No 2 (2009)
2685-9971
2085-1189
10.33508/jako.v1i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/431/404
oai:ojs.jurnal.wima.ac.id:article/2613
2020-10-01T17:42:45Z
JAKO:ART
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI
Sentosa, Aylicia
Purwanto, Marini
Mulia, Teodora Winda
Partisipasi Anggaran; Kinerja Manajerial; Komitmen Organisasi; Gaya Kepemimpinan
The budget is important in the company. Companies need to develop a budget to determine the company's strategic plan is usually done by the top management. Usually can cause stiffness in the control of the budget. To anticipate the company's participa-tory budget needed to motivate subordinates performance. Therefore, it is necessary to support participatory budgeting organiza-tional commitment and leadership style. This study discusses the effect of budgetary participation on managerial performance through organizational commitment and leadership style as a variable pemoderasi. Object of this study is the branch leaders, manag-ers, accountants, bank marketing section in Surabaya. Data collection methods used in this study is a questionnaire method. Data were obtained from questionnaires by the number of data entry by 65 respondents. The results of this study indicate that the first hypothesis test results showed significant positive budgetary participation on managerial performance. Second, the moderating effect of organizational commitment in the budgetary participation will not have a positive and significant impact on managerial perfor-mance. Third, the moderating influence of leadership style budgetary participation will have a positive and significant impact on managerial performance.
Graduate School, Widya Mandala Catholic University Surabaya
2013-01-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2613
10.33508/jako.v5i1.2613
Jurnal Akuntansi Kontemporer; Vol 5, No 1 (2013); 01-27
2685-9971
2085-1189
10.33508/jako.v5i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2613/2288
Copyright (c) 2020 Aylicia Sentosa, Marini Purwanto, Teodora Winda Mulia
oai:ojs.jurnal.wima.ac.id:article/2078
2020-12-11T14:48:44Z
JAKO:ART
PROFESIONALISME MAHASISWA AKUNTANSI DAN MAHASISWA ADMINISTRASI BISNIS DALAM MENGOPERASIKAN APLIKASI KOMPUTER AKUNTANSI
Suharyono, Suharyono
Comparison; Score; Computer; Accounting; Students
The decision of the Minister of Manpower and Transmigration Number 182 of 2013 concerning the Establishment of Indonesian National Work Competency Standardsstates that one of the competency units that accountants must possess is operating an accounting computer application. This research was conducted to prove and compare the results of competency tests, especially the units operating accounting computer applications between students of the Accounting Department and the Business Administration Department. The test tool used was the Mann-Whitney nonparametric test. The sample in this study amounted to 104 students, consisting of 52 Accounting Department students and 52 Business Administration students. The results of this study indicate that the competence to operate accounting computer applications between students of the Accounting Department and Business Administration Department has a significant difference
Graduate School, Widya Mandala Catholic University Surabaya
2019-12-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2078
10.33508/jako.v11i2.2078
Jurnal Akuntansi Kontemporer; Vol 11, No 2 (2019); 85 - 92
2685-9971
2085-1189
10.33508/jako.v11i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2078/1883
Copyright (c) 2019 Suharyono Suharyono
oai:ojs.jurnal.wima.ac.id:article/4127
2023-01-31T03:09:11Z
JAKO:ART
FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE
Lauwangsa, Jovan Krishna
Suryadi, Vanya Amartyazenna
Adelina, Yang Elvi
Gunawan, Vania Pradipta
Earnings Management; Audit Fees; Managerial Ability; Financial Distress
Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried out by management in the form of earning management on audit fees. Research Method. The studies that were carried out used secondary data from 139 non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2020. Research Result and Findings. Through a linear regression of panel data, the study found that higher amount of audit fees was positively influenced by the manager's ability to manage company resources and found that abnormal cash flow real earning management had a positive influence on audit fees. The study also found that financial difficulties did not moderate the relationship between a company's managerial ability and its audit fees, but found that companies with financial difficulties had higher audit fees.
Graduate School, Widya Mandala Catholic University Surabaya
Universitas Prasetiya Mulya
2023-01-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/4127
10.33508/jako.v15i1.4127
Jurnal Akuntansi Kontemporer; Vol 15, No 1 (2023); 37-51
2685-9971
2085-1189
10.33508/jako.v15i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/4127/3189
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/4127/559
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/4127/568
Copyright (c) 2023 Jovan Krishna Lauwangsa
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/436
2020-10-01T17:36:26Z
JAKO:ART
PENGARUH CAPITAL ADEQUACY RATIO DAN FINANCING TO DEPOSIT RATIO TERHADAP LABA BANK UMUM SYARIAH
Laurentia, Paula
Lindrawati, .
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 snows that capital adequacy ratio and financing to deposit ratio have effect on syariah bank net income.
Graduate School, Widya Mandala Catholic University Surabaya
2010-07-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/436
10.33508/jako.v2i1.436
Jurnal Akuntansi Kontemporer; Vol 2, No 1 (2010)
2685-9971
2085-1189
10.33508/jako.v2i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/436/409
oai:ojs.jurnal.wima.ac.id:article/2618
2020-10-01T17:42:22Z
JAKO:ART
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Yohana, Rinna
Lindrawati, Lindrawati
Lasdi, Lodovicus
Pergantian KAP secara Sukarela; Pergantian Manajemen; Reputasi Auditor,;Kesulitan Keuangan; Opini Auditor Tahun Sebelumnya
The increased need of public accounting service, makes numbers of public accountant firm increasing too. The in-creased numbers of public accountant firm, may result competition between public accountant firms. On the other hand, many choices of public accountant firm can makes company perform voluntary auditor changes. Because that, the purpose of this research is to analyze the effect of management changes, auditor reputation, financial distress, auditor’s opinion in the last year, and profitability to voluntary auditor changes. Quantitative research design using hypothesis. The research data form of panel data. Types of data used are quantitative data form of financial statements and qualitative data such as name of public accountant firms, auditor's opinion, and name of president director. Research population is manufactur-ing company listed on the Indonesia Stock Exchange in 2009-2011, with sample of 76 companies were selected by pur-posive sampling technique. The technique of data analysis using logistic regression. The results showed that the auditor's reputation had a negative effect on voluntary KAP turnover and profitability had a positive effect on voluntary KAP turnover. Conversely, changes in management, financial difficulties, and the auditor's opinion of the previous year did not affect voluntary KAP changes.
Graduate School, Widya Mandala Catholic University Surabaya
2013-07-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2618
10.33508/jako.v5i2.2618
Jurnal Akuntansi Kontemporer; Vol 5, No 2 (2013); 188-209
2685-9971
2085-1189
10.33508/jako.v5i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2618/2281
Copyright (c) 2020 Rinna Yohana, Lindrawati Lindrawati, Lodovicus Lasdi
oai:ojs.jurnal.wima.ac.id:article/2191
2020-10-01T17:38:31Z
JAKO:ART
PENGARUH KEBIJAKAN, PERATURAN, LOCUS OF CONTROL DAN SIFAT MACHIEVELLIAN TERHADAP PERENCANAAN PAJAK ORANG PRIBADI
Yudi, Antony
handoko, jesica
Tax policy, Tax law, Machievellian, Locus of control. tax planning
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.
Graduate School, Widya Mandala Catholic University Surabaya
2018-01-15
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2191
10.33508/jako.v10i1.2191
Jurnal Akuntansi Kontemporer; Vol 10, No 1 (2018); 24-31
2685-9971
2085-1189
10.33508/jako.v10i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2191/1966
Copyright (c) 2019 Antony Yudi, jesica handoko
oai:ojs.jurnal.wima.ac.id:article/4423
2023-05-21T06:54:58Z
JAKO:ART
PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN
Vlaviorine, Emelie
Widianingsih, Luky Patricia
Renewable Energy; ESG Scores; Cost of Capital; Operational Costs; Financial Performance
Research Purposes. The purpose of this study is to see the effect of financial performance through ROA which is proxied into 5 variables, namely the use of renewable energy, ESG scores, capital costs, and operational costs.Research Methods. The population in this study is the Asian mining industry registered at Refinitiv using a purposive sampling method using 165 samples during 2019- 2020. Data collection uses secondary data that comes from the Refinitiv web. Data analysis used multiple linear regression using SPSS version 26.Research Results and Findings. The results of the study proved that the ESG score and cost of capital variables had a positive effect on financial performance. Meanwhile, the variable use of renewable energy and operational costs has a negative effect on finan- cial performance.
Graduate School, Widya Mandala Catholic University Surabaya
Universitas Ciputra Surabaya
2023-05-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/4423
10.33508/jako.v15i2.4423
Jurnal Akuntansi Kontemporer; Vol 15, No 2 (2023); 97-112
2685-9971
2085-1189
10.33508/jako.v15i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/4423/3301
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/4423/614
Copyright (c) 2023 Emelie Vlaviorine Paulson Winoto, Luky Patricia Widianingsih
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/441
2020-10-01T17:37:03Z
JAKO:ART
ISU GLOBAL KONVERGENSI IFRS: MASALAH PENGUKURAN MENGGUNAKAN FAIR VALUE ACCOUNTING
Sonoto, John F.
This paper aims to describe one of the global issues of IFRS convergence in Indonesia which is the measurement by using the fair value in relation to the information generated based on the qualitative characteristics of information.
Globalized development it self requires good accounting standards required by the capital markets or institutions that have an agency problem caused by the problem of distance between the Principle and agent. The phenomenon is then pushed the International Accounting Standards Boards convergence of international accounting standards with IFRS. Financial statements based on historical cost fail to provide early warning signals about the financial difficulties being experienced by financial institutions. Issue is then a very strong incentive to apply the fair value method instead of historical cost.
Graduate School, Widya Mandala Catholic University Surabaya
2010-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/441
10.33508/jako.v2i2.441
Jurnal Akuntansi Kontemporer; Vol 2, No 2 (2010)
2685-9971
2085-1189
10.33508/jako.v2i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/441/414
oai:ojs.jurnal.wima.ac.id:article/2308
2020-07-22T13:09:22Z
JAKO:ART
KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT
Dhatu, Dharma
Diana, Patricia
Auditor Internal Quality; Audit Fee; Audit Quality
Objective of this studies is to explain effect of auditor internal quality and audit fee on audit quality. Data collected by questionnaires to auditors who working in Public Accountant Firm. The population of this study were public accountants working at Jakarta and Tangerang. Sample selection using convenience method and using primary data. Respondent of this study were auditors that have at least one year work experience and work as senior auditors and had carried out all of the audit process. 201 questionnaires distributed, but only 179 questionnaires returned and 101 questionnaires can be used for analyzed in this research using multiple linear regressions. The results of this study were (1) professionalism had significant effect on auditor audit quality, (2) audit risk had significant effect on audit quality, (3) time budget pressure had no effect on audit quality and (4) audit fee had significant effect on audit quality.
Graduate School, Widya Mandala Catholic University Surabaya
Universitas Multimedia Nusantara
2020-07-21
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2308
10.33508/jako.v12i2.2308
Jurnal Akuntansi Kontemporer; Vol 12, No 2 (2020); 77-89
2685-9971
2085-1189
10.33508/jako.v12i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2308/2300
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/2308/153
Copyright (c) 2020 Patricia Diana
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/2217
2020-10-01T17:37:58Z
JAKO:ART
PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN ADANYA SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN BAGI PROSPECTIVE TAXPAYER
Vionita, Vionita
Kristanto, Septian Bayu
Socialization; Awareness; Sanctions, Compliance; Taxation; Prospective Taxpayers
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.
Graduate School, Widya Mandala Catholic University Surabaya
2018-12-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2217
10.33508/jako.v10i2.2217
Jurnal Akuntansi Kontemporer; Vol 10, No 2 (2018); 81-91
2685-9971
2085-1189
10.33508/jako.v10i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2217/1982
Copyright (c) 2019 Septian Bayu Kristanto
oai:ojs.jurnal.wima.ac.id:article/2169
2020-07-11T08:37:48Z
JAKO:ART
EVALUASI KINERJA LAPORAN KEUANGAN SAHAM BJTM DAN BJBR
Hartono, Wendra
Fundamental; Technical; Government Banking
In the banking world is the front line in the world of leading economy in Indonesia. Several major activities in the banking business sector are related to the number growth of rate interest or credit, inflation rate, bond, digital financial services, term deposit, mutual fund and other instruments. BJBR and BJTM, are categorized as a local government bank which had long been on the floor market since 2010 and 2012. Both of bank shares has been targeted by investors, it is due to their performance are better by the time goes by and the number of dividend per share also constantly high and price per share is still cheap. The aim of this research is more about evaluation of BJBR and BJTM’s performances either in fundamental or technical analysis sides also news or fact from these stocks since 2016. The method used in this study is qualitative descriptive, which explore the important incidents occurred. The result of this research shows that BJBR share has better performance and financial report compared to BJTM. Nevertheless, it is still needed to be considered that price per share of BJTM is much cheaper than BJBR.
Graduate School, Widya Mandala Catholic University Surabaya
2020-01-27
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2169
10.33508/jako.v12i1.2169
Jurnal Akuntansi Kontemporer; Vol 12, No 1 (2020); 44-53
2685-9971
2085-1189
10.33508/jako.v12i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2169/2043
Copyright (c) 2020 Wendra Hartono
oai:ojs.jurnal.wima.ac.id:article/4741
2023-09-19T03:20:11Z
JAKO:ART
FAKTOR FINANSIAL DAN NILAI PERUSAHAAN RITEL INDONESIA
Alexander, Ferdinand Morin
Sasmitapura, Angga
Michael, Michael
Meythi, Meythi
Nilai Perusahaan; Perusahaan Ritel; Manajemen Krisis; Rasio Keuangan
Research Purposes. The aim of this study is to delve into several factors that can fortify the firm value of retail companies during a crisis period, such as operational efficiency, financing ability, and investment returns.Research Methods. The research employs a panel regression analysis technique on retail companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021.Research Results and Findings. The study's findings reveal that operational efficiency and financing ability can affect firm value during a crisis, whereas investment returns do not. The results of this study can assist retail companies in formulating business strategies and provide insights for investors during the decision-making process for investments in the retail sector amid a crisis.
Graduate School, Widya Mandala Catholic University Surabaya
Universitas Kristen Maranatha
2023-09-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/4741
10.33508/jako.v15i3.4741
Jurnal Akuntansi Kontemporer; Vol 15, No 3 (2023); 155-169
2685-9971
2085-1189
10.33508/jako.v15i3
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/4741/3415
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/4741/747
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/4741/642
Copyright (c) 2023 Ferdinand Morin Alexander
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/446
2020-10-01T17:44:29Z
JAKO:ART
PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT AUDITOR INDEPENDEN DI SURABAYA
Primaraharjo, Bhinga
Handoko, Jesica
The study was designed to analyze the effect of the principles of integrity, objectivity, competence, and professionalism of the independent auditor on audit
quality. The object of this research is independent auditors in Surabaya. The research data obtained from questionnaire data wich the amount of data are 35 respondents. The data analysis technique used is by using test validity. reliability,
and linear regression with the help of SPss for windows. The results showed that the principles of integrity. objectivity, and profesionalism have no significant effect on audit quality. while the principle of competence have a significant effect
on audit quality. From these results. independent auditors should be concern in competence to create a good audit quahty.
Graduate School, Widya Mandala Catholic University Surabaya
2011-11-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/446
10.33508/jako.v3i1.446
Jurnal Akuntansi Kontemporer; Vol 3, No 1 (2011)
2685-9971
2085-1189
10.33508/jako.v3i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/446/419
oai:ojs.jurnal.wima.ac.id:article/2591
2021-01-22T07:17:34Z
JAKO:ART
TRANSFER PRICING PADA ADARO ENERGY: PENDEKATAN ANALISIS FUNGSIONAL
Wibowo, Nicholas Jonathan Hendrik
Fiscal Policy; Corporate Tax Law; Indonesian Transfer Pricing; International Taxation
This research examines the funtional analysis in the case of Adaro Indonesia and Coaltrade as reported by Global Witness in order to explain the practicality of functional analysis and its relation to the fairness aspect of transfer pricing. This research was perpetrated using a descriptive qualitative method and utilised secondary data obtained from Global Witness’ report and combined with other data from Adaro Energy’s annual report in order to reduce bias in the analysis. In making the analysis, this research used secondary data analysis strategy and grounded theory approach in order to make a valid reasoning. In practice, functional analysis involved some process and identification including identification of entity involved, identification of perspective in the analysis, identification of relevant business process in terms of asset usage and business risk, and the classification of business models. The results show that the transfer pricing scheme in which Coaltrade served as full risk distributor indicated unfairness in the compensation since Coaltrade was able to earn more profit than Adaro Indonesia despite the low risk nature of the business. In that sense, functional analysis is related to the fairness aspect of transfer pricing in some way in regards that functional analysis enables analyst to get the big picture on the compensation earned by each entity invovled. An indication of unfair transfer pricing and tax evasion may arise in the case that a lower risk entity earns more than the higher risk one.
Graduate School, Widya Mandala Catholic University Surabaya
2021-01-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2591
10.33508/jako.v13i1.2591
Jurnal Akuntansi Kontemporer; Vol 13, No 1 (2021); 01-11
2685-9971
2085-1189
10.33508/jako.v13i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2591/2510
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/2591/209
Copyright (c) 2021 Nicholas Jonathan Hendrik Wibowo
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/2534
2020-10-01T17:39:21Z
JAKO:ART
ANALISIS RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN LQ-45
Salim, Meliawati
Hariyanto, Simon
Dwijayanti, Patricia Febrina
Konvergensi IFRS; Relevansi Nilai Informasi Akuntansi; Asimetri Informasi; Nilai Wajar; Pengungkapan Penuh
The Financial Accounting Standards in Indonesia has referred to IFRS. The principles of IFRS which are fair value and full dis-closure are expected to generate a certain quality of accounting information. Fair value is market-based measured while full dis-closure is explaning about disclosing all the information which are important in decision making. One of the issue caused by in-formation asymmetry is agency conflict where agent acts for his own behalf because he knows much more information rather than principal about company condition, so as the information is not relevant to be used as the source of decision making. There-fore, the aim of this study is to analyse whether the convergence of IFRS can increase the value relevance of accounting infor-mation and decrease the information asymmetry. The research design is descriptive. The object of the research are the compa-nies which are listed as LQ-45 in 2010-2014 (2012 as cutoff) with 45 companies selected by purposive sampling technique. Technique of data analysis which are used are multiple linier regression and paired t test samples. The results showed that there are increasing of value relevance of accounting information and signicicantly decreasing of the information asymmetry after IFRS convergence in Indonesia.
Graduate School, Widya Mandala Catholic University Surabaya
2017-01-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2534
10.33508/jako.v9i1.2534
Jurnal Akuntansi Kontemporer; Vol 9, No 1 (2017); 21-41
2685-9971
2085-1189
10.33508/jako.v9i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2534/2213
Copyright (c) 2020 Meliawati Salim, Simon Hariyanto, Patricia Febrina Dwijayanti
oai:ojs.jurnal.wima.ac.id:article/5099
2024-01-30T09:09:10Z
JAKO:ART
APPLICATION OF ENVIRONMENTAL ACCOUNTING TO HIU PAUS TOURISM IN TOMINI BAY
Kanon, Juwita
Amaliah, Tri Handayani
Badu, Ronald Soemitro
Environmental Accounting; Environmental Costs; Accountability
Research Purposes. This study examines the application of environmental accounting in Hiu Paus Tourism in Tomini Bay.Research Methods. This research is in the realm of qualitative study using a phenomenological approach.Research Results and Findings. The results showed that Hiu Paus Tourism still needs to implement environmental accounting by PSAK 2015 No. 1 concerning the presentation of financial statements, and there has been no special report related to environmental costs. In environmental management, Hiu Paus Tourism has carried out waste management and maintenance of coral reefs internally. However, the allocation of environmental costs is still carried out and has not been maximized. However, Hiu Paus tours in Tomini Bay have followed general rules of interaction for the safety of visitors in special interest tours.
Graduate School, Widya Mandala Catholic University Surabaya
2024-01-30
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/5099
10.33508/jako.v16i1.5099
Jurnal Akuntansi Kontemporer; Vol 16, No 1 (2024); 45-54
2685-9971
2085-1189
10.33508/jako.v16i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/5099/3551
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/5099/855
Copyright (c) 2024 Juwita Kanon, Tri Handayani Amaliah, Ronald Soemitro Badu
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/1003
2020-10-01T17:44:03Z
JAKO:ART
Pengaruh Struktur Kepemilikan Saham dan Struktur Dewan Komisaris terhadap Kinerja Perusahaan
Martono, Cyrillius
Sina, Siprianus Salvatore
Shareholding structure and the structure of the board of commissioners that are the
focus in this study were (1) the internal ownership structure (insider ownership), which
share ownership by managers and commissioners, (2) stock ownership by blockholders,
ie individuals and or institutions that own shares company by 5% or more, (3) the
proportion of independent commissioners (outside board), and (4) the size of the board of
commissioners (board size). In determining the structure of share ownership and the
board structure as the application of corporate governance mechanisms, firms are
always faced with the question of costs (cost) and benefits (benefits). As a result, the
company could substitute the level of use of the mechanism of the shareholding structure
and board structure of the board of commissioner such a way to balance the marginal
cost and marginal benefit. Hence the hypothesis proposed in this research are: (l) the
company doing the substitution between ownership structure and the structure of the
board, (2) ownership structure and the board structure significantly influence the
performance of the company. Companies that were sampled in this research is a
registered company in Indonesia Stock Exchange in 2008. Based on purposive sampling
acquired 100 companies are used as a sample. Testing the first hypothesis is done by
using two stages least squared while the second hypothesis testing is done using ordinary
least squared. The results of testing the first hypothesis suggests that companies in
Indonesia has yet to substitute between ownership structure and the structure of the
board of commissioners. Except found that internal ownership but also turns positive
effect on the proportion of independent commissioners. The second hypothesis as not
entirely proven. However, it was found that the presence of blockholders apparently
significant effect on company performance. Researchers then expected to find a proxy or
a variable and more precise control for the study still found a model that does not fit.
Keywords: board size, blockholders, insider ownership, outside shareholders.
Graduate School, Widya Mandala Catholic University Surabaya
2011-06-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1003
10.33508/jako.v3i2.1003
Jurnal Akuntansi Kontemporer; Vol 3, No 2 (2011)
2685-9971
2085-1189
10.33508/jako.v3i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1003/948
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/3034
2021-07-09T19:48:45Z
JAKO:ART
FINANCIAL RESTATEMENT AFFECTING FACTORS ANALYSIS ON INDONESIA MANUFACTURING COMPANIES
Marjono, Cornelia Clarissa
Lindrawati, Lindrawati
Financial Restatement; Corporate Governance; Financial Performance; Related Party Transaction; Founders on Board
Research Purposes. The purpose of this research is to examine and analyze the influence of corporate governance, ownership structure, financial performance, audit quality, related party transaction, and founders on board towards financial restatement of Indonesia manufacturing companies.Research Methods. The design of this research is a quantitative research. The objects of this research are Indonesia Stock Exchange manufacturing companies of 2013-2017. Data analysis technique used in this research is logistic.Research Results and Findings. The result of this research shows that corporate governance represented by board of commissioner positively affect financial restatement, board of director negatively affect financial restatement, while independent commissioner and audit committee have no effect towards financial restatement. Ownership structure has no effect towards financial restatement. Financial performance, audit quality, and related party transaction also have no effect towards financial restatement. While, founders on board positively affect financial restatement.
Graduate School, Widya Mandala Catholic University Surabaya
2021-07-09
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3034
10.33508/jako.v13i2.3034
Jurnal Akuntansi Kontemporer; Vol 13, No 2 (2021); 65-80
2685-9971
2085-1189
10.33508/jako.v13i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3034/2697
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3034/230
Copyright (c) 2021 Cornelia Clarissa Marjono, Lindrawati Lindrawati
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/2539
2020-10-01T17:33:33Z
JAKO:ART
PENGARUH MANAJEMEN LABA RIIL TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Lau, Serlina Kiik
Lasdi, Lodovicus
Level of Compliance; Corporate Social Responsibility; Real Earning Management
The objective of this research is to test and analyse the effect of real earning management to level of compliance of disclo-sure corporate social responsibility. Factors that measured in the affect of corporate social responsibility is real earning manage-ment with three proxy (abnormal cash flow from operation, abnormal production costs, and abnormal discretionary expenses. The research is designed with quantitative approach with hypothesis. The data used is quantitative data in the form of information about CSR activity and financial statement. The research object is manufacturing company that is listed in Indonesia Stock Ex-change in 2013-2015. The data analysis technique that used in this research is multiple linear regression. The result of this re-search shows the abnormal cash flow from operation and abnormal discretionary expenses does not have significant effect to level compliance of disclosure corporate social responsibility. Abnormal production costs has significant positive effect to level compli-ance of disclosure corporate social responsibility, this is indicated by the mean value of abnormal production costs that positive, it’s showed real earning management through abnormal production costs. This shows that companies in Indonesia tends to increase profits through increased production that resulted to increased level of compliance of disclosure corporate social responsibility.
Graduate School, Widya Mandala Catholic University Surabaya
2017-06-25
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2539
10.33508/jako.v9i2.2539
Jurnal Akuntansi Kontemporer; Vol 9, No 2 (2017); 113-131
2685-9971
2085-1189
10.33508/jako.v9i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2539/2313
Copyright (c) 2020 Serlina Kiik Lau, Lodovicus Lasdi
oai:ojs.jurnal.wima.ac.id:article/1008
2020-10-01T17:43:39Z
JAKO:ART
Pengaruh Kinerja Auditor, Turn Over Intention, dan Komitmen Organisasi terhadap Premature Sign-Off
Mindarti, Ceacilia Sri
Puspitasari, Elen
This research aims to analyze the i4fluence of auditor individual performance,
Turnover intention, and organizational commitment to premature sign-off. Goal Setting
Theory in this study is used to review and analyze the influence o j internal individual
factors (such a s auditor individual performance, turnover intention and organizational
commitment on acceptance of a premature sign-off. Source o f data in this study w ere
auditors working in audit firms in Indonesia a s respondent The data was collected using
survey method b y sending questionnaires to the respondents by mail. The result of the
study has shown that individual performance, turnover intention and organizational
commitment have influence to acceptance of a premature sign-off.
Graduate School, Widya Mandala Catholic University Surabaya
2012-07-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1008
10.33508/jako.v4i1.1008
Jurnal Akuntansi Kontemporer; Vol 4, No 1 (2012)
2685-9971
2085-1189
10.33508/jako.v4i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1008/953
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/3111
2022-01-13T14:23:53Z
JAKO:ART
PENGARUH KOMPENSASI DIREKSI DAN RISIKO PERUSAHAAN PADA AGRESIVITAS PAJAK DI INDONESIA
Reza, Muhammad
Asqolani, Asqolani
Corporate social responsibility; Directors compensation; Firm risk; Tax aggressiveness; Tax avoidance
Research Purposes. This research aims to examine the effect of directors’ compensation and firm risk on tax aggressiveness and the role of social responsibility disclosure in moderating this influence.Research Methods. Data form manufacturing public companies in Indonesia are used with a purposive sampling method from 2016 to 2019 to obtain 58 samples and 232 observations. This study uses two research models, namely the research model without moderation and the research model with moderation.Research Result and Findings. This research concluded that the compensation for directors and firm risk on tax avoidance has a significant positive effect. In addition to this, corporate social responsibility is also proven to weaken the positive effect of compensation for directors as well as firm risk on tax aggressiveness.
Graduate School, Widya Mandala Catholic University Surabaya
2022-01-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3111
10.33508/jako.v14i1.3111
Jurnal Akuntansi Kontemporer; Vol 14, No 1 (2022); 1-17
2685-9971
2085-1189
10.33508/jako.v14i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3111/2848
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3111/262
Copyright (c) 2022 Asqo Lani
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/2551
2020-10-01T17:40:24Z
JAKO:ART
PENGARUH VOLATILITAS PENJUALAN dan KINERJA LABA TER-HADAP INFORMASI ASIMETRI DENGAN KUALITAS PELAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ 45
Martha, Nessi Felicia
Handoko, Jesica
Harimurti, Yohanes
Volatility Of Sales; Profit Performance; Financial Reporting Quality; Information Asymmetry
The financial statements are required for internal and external interests, especially for investors and creditors. The parties need some information about the company as well as information liaison between the two. In practice, it still happens of information asymetry, thats means imbalance of information between managers as information providers and investors as users of infor-mation. The cause of the asymmetry information is affected by some factors , one of the factors that lead to information asymmetry is the volatility of sales and profit performance. Information asymmetry will affect the decision making and operational market. Therefore, it required an effort to overcome the information asymmetry. The quality of financial reporting quality reduces infor-mation asymmetry. This study aimed to examine the effect of the volatility of sales and profit performance of the information asym-metry through financial reporting. The dependent variable of this study is asymmetry information, the independent variables of this study is the volatility of sales and profit performance and also there intervenes variable is the quality of financial reporting. This study took a sample of manufacturing companies listed on the Stock Exchange in LQ 45. Analysis in this study using path analysis. The results of this study indicate that the volatility of sales is not significant but has a positive direction to the infor-mation asymmetry through the quality of financial reporting and the pofit performence is not significant but has a negative direc-tion of the asymmetry of information through the quality of financial reporting.
Graduate School, Widya Mandala Catholic University Surabaya
2015-01-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2551
10.33508/jako.v7i1.2551
Jurnal Akuntansi Kontemporer; Vol 7, No 1 (2015); 21-37
2685-9971
2085-1189
10.33508/jako.v7i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2551/2224
Copyright (c) 2020 Nessi Felicia Martha, Jesica Handoko, Yohanes Harimurti
oai:ojs.jurnal.wima.ac.id:article/1013
2020-10-01T17:44:29Z
JAKO:ART
Pengaruh Kode Etik Profesi Akuntan Publik terhadap Kualitas Audit Auditor Independen di Surabaya
Primaraharjo, Bhinga
Handoko, Jessica
The study was designed to analyze the effect of the principles of integrity,
objectivity, competence, and professionalism of the independent auditor on audit
quality. The object of this research is independent auditors in Surabaya. The
research data obtained from questionnaire data which the amount of data are 35
respondents. The data analysis technique used is by using test validity, reliability,
and linear regression with the help of SPSS for windows. The results showed that
the principles of integrity, objectivity, and professionalism have no significant
effect on audit quality, while the principle of competence have a significant effect
in audit quality. From these results, independent auditors should be concern in
competence to create a good audit quality.
Graduate School, Widya Mandala Catholic University Surabaya
2011-11-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1013
10.33508/jako.v3i1.1013
Jurnal Akuntansi Kontemporer; Vol 3, No 1 (2011)
2685-9971
2085-1189
10.33508/jako.v3i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1013/958
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/1018
2020-10-01T17:37:03Z
JAKO:ART
Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas
Rachmawati, Dyna
This study uses two models to test the predictive ability of deferred taxes.
The first model tests the predictive ability of deferred tax assets and deferred tax
liabilities. The second model tests the predictive ability of decomposition of
deferred tax assets and deferred tax liability. There are various results of the
predictive ability of decomposition of deferred tm liabilities. Depreciation and
amortization is not cash flows predictor. Capital lease and other temporary
differences are statistically significant towards cash flows. It means that they are
cash flows predictor.
Graduate School, Widya Mandala Catholic University Surabaya
2010-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1018
10.33508/jako.v2i2.1018
Jurnal Akuntansi Kontemporer; Vol 2, No 2 (2010)
2685-9971
2085-1189
10.33508/jako.v2i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1018/963
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2556
2020-10-01T17:40:58Z
JAKO:ART
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK PADA PENGUSAHA DI PASAR ATOM SURABAYA
Christian, Denny
Shanti, Shanti
Irawan, Ronny
Willingness; Awareness; Taxation
Countries need a many of funds to maintain the country and development the country. One source of funds for the government’s is a tax revenue. A very important thing in tax revenue is a willingness to pay taxes by the tax payers. But the fact is a tax levy by the government is much less than payments made by the taxpayer, this is due to the presence of obstacles, principles of taxation, namely the result of the indirect tax collections are enjoyed by taxpayer. One of the city's icon of Surabaya is Pasar Atom Surabaya where is a market many entrepreneurs open businesses and the number of visitors who flock to the entertainment venues. This is potentially a tax receipt for your country or region. The purpose of this research is to test a factor that influenced the willingness to pay taxes of entre-preneurs in Pasar Atom Surabaya. Tax paying awareness, knowledge and understanding will be taxation, the effectiveness of the tax system, and the level of confidence in the Government and legal system is the independent variable. The object of the research was a entrepreneurs in the Pasar Atom Surabaya that listed in PT. Prosam Plano. The data source is obtained by dividing the questionnaire directly to business owners, and data analysis techniques using multiple linear regression. The results of this research showed that the effectiveness of the tax system which only affect willingness to pay taxes significantly to entrepreneurs in the Pasar Atom Surabaya. While the tax paying awareness factor, knowledge and an understanding of the rules of taxation, and the level of confidence in the sys-tem of Government and laws have no effect significantly to willingness to pay taxes by employers in the Pasar Atom Surabaya.
Graduate School, Widya Mandala Catholic University Surabaya
2015-07-04
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2556
10.33508/jako.v7i2.2556
Jurnal Akuntansi Kontemporer; Vol 7, No 2 (2015); 110-131
2685-9971
2085-1189
10.33508/jako.v7i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2556/2225
Copyright (c) 2020 Denny Christian, Shanti Shanti, Ronny Irawan
oai:ojs.jurnal.wima.ac.id:article/1023
2020-10-01T17:36:26Z
JAKO:ART
Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing
Handoko, Jesica
Performance appraisal involves the judgmental evaluation, that should be
made by performance appraiser on the basis of valid and reliable evidence,
including when he/she evaluates his/her subordinate (a decision maker) who
made variance investigation decision. It predict: (l) Outcome bias will have an
impact on the perceived benefit of the investigation, (2) Investigation expenditures
matched with perceived benefit are framed as costs while those without perceived
benefit are framed as losses, and (3) evaluators with a cost frame provide higher
performance ratings than those with a loss frame. An laboratory experiment
design, with one hundred and ninety one Cost Accounting students demonstrates
that outcome effect affect performance appraisal significantly. when managers
did not investigate cost variance, they were evaluated more unfavorably when
investigation revealed problems in the system. Further, the investigation outcome
affect the perceived benefit of the investigation significantly, expenditures with
perceived benefit are framed as costs while those without perceived benefit are
framed as losses. Thus, paying premium frame in this research conclude
moderately significant ant framing effect on higher performance.
Graduate School, Widya Mandala Catholic University Surabaya
2010-07-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1023
10.33508/jako.v2i1.1023
Jurnal Akuntansi Kontemporer; Vol 2, No 1 (2010)
2685-9971
2085-1189
10.33508/jako.v2i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1023/968
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2563
2020-10-01T17:41:45Z
JAKO:ART
PENGARUH KUALITAS LABA TERHADAP ASIMETRI INFORMASI DAN BIAYA EKUITAS
Sulaiman, Agung Putra
Lasdi, Lodovicus
Harimurti, Yohanes
Kualitas Laba; Asimetri Informasi; Biaya Ekuitas; Analisis Jalur
Investor will submit their investment when rate of return is exceeding required cost of equity. Cost of equity is defined based on various information, one of them is earning information. Earning information with good quality will be more relevant for influencing investor decision making. In the other side, Lambert, et al. (2011) found that information asymmetry related to cost of capital, which is included cost of equity, and Bhattacharya, et al. (2011) found that earning quality related to information asym-metry. Based on these findings, it supposed to be direct relation from earning quality to cost of equity and indirect relation through information asymmetry. The purpose of this quantitative research is find empirical evidence for examine and analyze mediated relation from earning quality to cost of equity through information asymmetry. The research object is manufacturing companies that is listed in Indonesian Stock Exhange in 2009. Sample of this research is 64 companies that is selected using purposive sam-pling technic. The hypothesis examination is using path analysis technic.
The result of this research shows that there is no mediated relation from earning quality to cost of equity through information asymmetry. This result can be caused by some circumstances which is information asymmetry don’t support mediated relation from earning quality to cost of equity, or difference of sample or research period, or there is a difference of Indonesia stock market characteristic compared to other, or there is a difference of investor behaviour. In addition, another finding that consistent with Bhattacharya, dkk. (2012) which is direct relation is stronger compared to indirect relation, moreover in this research indirect rela-tion isn’t supported by reliable statistic evidence.
Graduate School, Widya Mandala Catholic University Surabaya
2014-01-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2563
10.33508/jako.v6i1.2563
Jurnal Akuntansi Kontemporer; Vol 6, No 1 (2014); 29-55
2685-9971
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10.33508/jako.v6i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2563/2234
Copyright (c) 2020 Agung Putra Sulaiman, Lodovicus Lasdi, Yohanes Harimurti
oai:ojs.jurnal.wima.ac.id:article/1028
2020-10-01T17:36:26Z
JAKO:ART
Kualitas Laba yang Dihasilkan oleh Pengadopsian International Financial Reporting Standards
Natalia, Irene
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.
Graduate School, Widya Mandala Catholic University Surabaya
2010-07-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1028
10.33508/jako.v2i1.1028
Jurnal Akuntansi Kontemporer; Vol 2, No 1 (2010)
2685-9971
2085-1189
10.33508/jako.v2i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1028/973
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2568
2020-10-01T17:41:21Z
JAKO:ART
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PEMBELIAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT MKDP
Irena, Florencia
Pikir, Toto Warsoko
Irawan, Ronny
Internal Control; Accounting Information System; Procedure of Purchase
Internal control is a process designed to achieve the objectives of the company and the company's operations carried out in order to be effective and can guarantee of recording reliable financial statements. One of the company's operations are in the buying cycle is on the purchase of raw materials and the purchase of fixed assets. Company's accounting information systems required to support the compa-ny's procedures do become simple. PT MKDP is a manufacturing company specializing in the sale and purchase of wood and furniture. The company does not yet have the purchase information systems, resulting in improper purchase activity. The purpose of this study was to analyze the buying cycle accounting information system in PT MKDP to improve internal controls. The data analysis technique used in this study is a descriptive analysis that serves to explain the standard operating procedures by using analysis of accounting information systems.
Graduate School, Widya Mandala Catholic University Surabaya
2014-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2568
10.33508/jako.v6i2.2568
Jurnal Akuntansi Kontemporer; Vol 6, No 2 (2014); 152-173
2685-9971
2085-1189
10.33508/jako.v6i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2568/2240
Copyright (c) 2020 Florencia Irena, Toto Warsoko Pikir, Ronny Irawan
oai:ojs.jurnal.wima.ac.id:article/1033
2020-10-01T17:35:55Z
JAKO:ART
Analisis Perbedaan Return dan Resiko Saham dengan dan Tanpa Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI
Chandra, Irwan
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.
Graduate School, Widya Mandala Catholic University Surabaya
2009-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1033
10.33508/jako.v1i2.1033
Jurnal Akuntansi Kontemporer; Vol 1, No 2 (2009)
2685-9971
2085-1189
10.33508/jako.v1i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1033/978
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/2578
2020-10-01T17:34:37Z
JAKO:ART
ANALISIS PERBEDAAN RELEVANSI NILAI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Esterlina, Cynthia
Lindrawati, Lindrawati
Relevansi Nilai; Asismetri Informasi; Konvergensi IFRS
IFRS is an international standard which has two main characteristics, namely fair value and principle based. The use of fair value resulted in financial report’s relevance, which resulting any differences in the value relevance of accounting information. In addi-tion, the characteristic of the principle-based IFRS requires more extensive disclosure to produce financial statements that are more faithful representation and it would also inflict a difference in information asymmetry. IFRS convergence in Indonesia has been initiated since January 1st, 2009 and was implemented on January 1st, 2012. Therefore, this study is aimed to analyze the difference between the value relevance and information asymmetry on the stage before and after the IFRS convergence. The re-sults showed that there is a difference in the value relevance of accounting information on the stage before and after the conver-gence of IFRS. In addition, there are differences in the asymmetry of information before and after the convergence of IFRS, there-fore the convergence of IFRS proved to enhance the value relevance of accounting information and decrease the asymmetry of information on manufacturing companies listed in Indonesian Stock Exchange so that the convergence of IFRS can improve the quality of financial statements because it helps the financial statements to be more relevance and faithful representation.
Graduate School, Widya Mandala Catholic University Surabaya
2016-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2578
10.33508/jako.v8i1.2578
Jurnal Akuntansi Kontemporer; Vol 8, No 1 (2016); 16-32
2685-9971
2085-1189
10.33508/jako.v8i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2578/2256
Copyright (c) 2020 Cynthia Esterlina, Lindrawati Lindrawati
oai:ojs.jurnal.wima.ac.id:article/2586
2020-10-01T17:39:51Z
JAKO:ART
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK ETAP
Tuti, Rias
Dwijayanti, S, Patricia Febrina
SAK ETAP; Financial Statements; Understanding MSMEs
The role of the MSMes (micro, small and medium enterprises) in boosting the economy and lowering unemployment in Indonesia is very large. However, sometimes the MSMes face some problems in the development of funding efforts. The cause is the unavail-ability of financial reports based on ETAP SAK can facilitate access to bank lending. The unavailability of financial re-ports based on the SAK ETAP on MSMes because of several factors, namely, the cost is relatively expensive to pay for experts in the fields of accounting, a lack of understanding of the SAK ETAP, complicated and the perception of MSMes who consider finan-cial reports not important to do.
This research aims to obtain empirical evidence whether the giving of information and socialization, educational back-ground, level of education, size of enterprises and enterprises long effect on the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP. Objects in the study of UMKM in Surabaya with number of respondents as much as 52 MSMes with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size does not influence on the understanding of MSMes in drawing up financial statements based on the SAK ETAP. Only long influential usahalah significantly to the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP.
Graduate School, Widya Mandala Catholic University Surabaya
2016-07-08
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2586
10.33508/jako.v8i2.2586
Jurnal Akuntansi Kontemporer; Vol 8, No 2 (2016); 98-107
2685-9971
2085-1189
10.33508/jako.v8i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2586/2260
Copyright (c) 2020 Rias Tuti, S, Patricia Febrina Dwijayanti
oai:ojs.jurnal.wima.ac.id:article/1038
2020-10-01T17:35:22Z
JAKO:ART
Model-model Tanggung Jawab Sosial dan Aspek Perpajakannya
Irawan, Ronny
Corporate social responsibility is contra-service of company to its environment and society since company already has gains from them. There are various models of Corporate Social Responsibility carried out by the companies in Indonesia. They can involve directly to perform the events of responsibility through third party. They can also make a cooperation with another party or join to another party. They can give contributions to the people and their environment directly by increasing their quality of life. But they have to obey the rules and regulations set by government for their sustainability. The different types of social responsibility programs need different treatments of their taxation.
Graduate School, Widya Mandala Catholic University Surabaya
2009-07-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/1038
10.33508/jako.v1i1.1038
Jurnal Akuntansi Kontemporer; Vol 1, No 1 (2009)
2685-9971
2085-1189
10.33508/jako.v1i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/1038/983
Copyright (c) 2017 Jurnal Akuntansi Kontemporer
oai:ojs.jurnal.wima.ac.id:article/3065
2022-01-13T14:23:53Z
JAKO:ART
PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA
Totanan, Chalarce
Arista, Arista
Yamin, Nina Yusnita
Abdulllah, Muhammad Ikbal
Muliati, Muliati
Indriasari, Rahayu
Semiotic; Gender; Feminine; Masculinity; Machiavellian Practice
Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.
Graduate School, Widya Mandala Catholic University Surabaya
Universitas Tadulako
2022-01-13
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3065
10.33508/jako.v14i1.3065
Jurnal Akuntansi Kontemporer; Vol 14, No 1 (2022); 56-65
2685-9971
2085-1189
10.33508/jako.v14i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3065/2866
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3065/311
Copyright (c) 2022 Chalarce Totanan
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/376
2020-10-01T17:35:22Z
JAKO:ART
PENGUJIAN DETERMINAN KONSERVATISMA AKUNTANSI
Lasdi, Lodovlcus
This paper examines the determina~'ts of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result
in the persistent understatement of cumulative reported earnings and net assets over period of time. In this paper, I empiriCCIlly tests the set of factors purported by Watts (2003a) as determinants of conservatism. This set of determinants relates to incentives arising from contracting (debt and compensation), litigation, tax and political costs. I find evidence consistent with debt contracting and litigation, but not consistent with compensation contracting and tax and political costs.
Graduate School, Widya Mandala Catholic University Surabaya
2009-07-19
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/376
10.33508/jako.v1i1.376
Jurnal Akuntansi Kontemporer; Vol 1, No 1 (2009)
2685-9971
2085-1189
10.33508/jako.v1i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/376/350
oai:ojs.jurnal.wima.ac.id:article/3534
2022-10-21T01:49:45Z
JAKO:ART
PERGANTIAN AUDITOR SEBAGAI UPAYA MENJAGA INDEPENDENSI
Djuharni, Darti
Fathonah, Annisa Dini
Sonhaji, Sonhaji
Audit Delay, Audit Fee, Auditor Switching, Independence, The Change Of Management
Research Purposes. This study aims to examine and analyzeg factors related to auditor replacement.Research Method. The unit of analysis in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange, and 23 companies are taken as samples that meet the criteria, the total number observed is 92 in the form of annual reports for the 2016-2019 period. Data were analyzed using logistic regression analysis.Research Result and Findings. The results of this study reveal that management turnover and audit fees have no effect on auditor switching, while audit delay affects auditor switching. The results of this research are expected to be a consideration for companies in making decisions for auditor replacement.
Graduate School, Widya Mandala Catholic University Surabaya
2022-05-31
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3534
10.33508/jako.v14i2.3534
Jurnal Akuntansi Kontemporer; Vol 14, No 2 (2022); 94-103
2685-9971
2085-1189
10.33508/jako.v14i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3534/2972
Copyright (c) 2022 Darti Djuharni, Annisa Dini Fathonah, Sonhaji Sonhaji
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/420
2020-10-01T17:35:55Z
JAKO:ART
PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN TANGGUNG JAW AB SOSIAL PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA
Anggono, Ricky Ivan
Handoko, Jesica
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 S'ock Exchange in 2005-2007, Intention of this research is to know 'whether profitability, institutional ownership and foreign ownership influence to level of corporate social disclosure.
Corporate social disclosure done by companies in several areas of energy, health and safety at work, labor, product ana social activities, This research applies company size as control variable. Nine mining companies selected with purposive sampling technique. Data analyzed llSlng linear regression and showed only profitability variable and foreign o',j/nership influenced corporate social disclosure significantly.
Graduate School, Widya Mandala Catholic University Surabaya
2009-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/420
10.33508/jako.v1i2.420
Jurnal Akuntansi Kontemporer; Vol 1, No 2 (2009)
2685-9971
2085-1189
10.33508/jako.v1i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/420/393
oai:ojs.jurnal.wima.ac.id:article/2609
2020-10-01T17:43:12Z
JAKO:ART
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA ATLAS SPORTS CLUB (STUDI KASUS: PERUS-AHAAN KEBUGARAN)
Jonaidy, Hikmah
Wehartaty, Tineke
Natalia, Irene
Information System Revenue; System Design; Fitness Company
Revenue is a very important process as a source of revenue for the company and is a determining factor in view of the profits of the company. Therefore, any company especially a company engaged in the service sector, which requires income information systems in accordance with company requirements. Internal controls over revenue will go well and produces good quality information, if the company had revenues of information systems that can support the company’s operational activities, thus the effectiveness and efficiency of the company can be reached. Therefore, researchers are trying to do research on Atlas Sports Club revenue infor-mation system, company that is engaged in fitness. The purpose of this research is to provide advice and input on the issues of the company, through the design of an integrated revenue information systems, so as to improve the effectiveness, efficiency and in-ternal control within the company. The type of research that is done is a case study, using qualitative data. The revenue infor-mation systems design include the design concept consists of system flowchart, data flow diagram (DFD), entity relationship dia-grams, and physical design consisting of the design of access, database, input and output that generates an application program revenue. The results of this study indicate that the presence of information system design revenue, the more access restrictions can be optimized, more adequate segregation of duties, the can provide satisfactory services to the customers, and reports can be generated to more accurately, relevant and timely.
Graduate School, Widya Mandala Catholic University Surabaya
2012-07-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://journal.wima.ac.id/index.php/JAKO/article/view/2609
10.33508/jako.v4i2.2609
Jurnal Akuntansi Kontemporer; Vol 4, No 2 (2012); 113-144
2685-9971
2085-1189
10.33508/jako.v4i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2609/2278
Copyright (c) 2020 Hikmah Jonaidy, Tineke Wehartaty, Irene Natalia
oai:ojs.jurnal.wima.ac.id:article/2074
2019-08-29T07:08:03Z
JAKO:ART
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PENJUALAN PADA CV. TRI KENCANA CILEGON-BANTEN
Yulianto, M. Hendra
Djuharni, Darti
Accounting Information System, Cycle of Purchase and Selling, Internal Control System
The purpose of this study is to analyze and evaluate the implementation of accounting information system for purchases and sales in "CV. TRI KENCANA. The research method used a case study method with descriptive analysis. The results show that many accounting information systemsof purchases and sales carried out in this company are still a lot of weakness, including the uneven division of tasks in accordance with the existing organizational structure, there are multiple functions in several division, there are two departments whose authority and duties are the same but in the organizational structure is separated. Besides, the documents used there are still shortcomings related to internal control that must be done. Therefore in this study, several solutions were provided to overcome the problems, namely, improvement of the organizational structure both in terms of naming, division of tasks, and the incorporation of two departments that have the same function, as well as refinement of the documents used
Graduate School, Widya Mandala Catholic University Surabaya
2019-07-22
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2074
10.33508/jako.v11i1.2074
Jurnal Akuntansi Kontemporer; Vol 11, No 1 (2019); 40-51
2685-9971
2085-1189
10.33508/jako.v11i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2074/1862
Copyright (c) 2019 M. Hendra Yulianto, Darti Djuharni Djuharni
oai:ojs.jurnal.wima.ac.id:article/3514
2022-09-29T08:17:33Z
JAKO:ART
BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA?
Yasrawan, Komang Tri
Werastuti, Desak Nyoman Sri
Green Accounting; Implementation; Environmental Costs
Research Purposes. The purpose of this study was to determine the role of green accounting in reducing environmental pollution and to examine the extent to which the application of green accounting in Indonesia supported sustainability.Research Method. This study used an interpretive approach that focused on the subjective nature of the social world and tried to understand it.Research Result and Findings. Reporting environmental costs in green accounting will certainly help stakeholders to evaluate environmental conservation and improve environmental management efficiency to support business continuity in the present and in the future. Green accounting had difficulty in measuring the value of costs and benefits of externalities arising from industrial processes. It was not easy to measure the harm that occurs to the people around and the ecological environment caused by air pollution, liquid waste, ammonia tube leaks, nuclear tube leaks, or other externalities. Unfortunately, in practice, often some companies did not report the bad news they face, so reporting environmental costs was not effective.
Graduate School, Widya Mandala Catholic University Surabaya
Program Studi S2 Akuntansi Pascasarjana Universitas Pendidikan Ganesha
2022-09-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/3514
10.33508/jako.v14i3.3514
Jurnal Akuntansi Kontemporer; Vol 14, No 3 (2022); 151-161
2685-9971
2085-1189
10.33508/jako.v14i3
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/3514/3050
http://journal.wima.ac.id/index.php/JAKO/article/downloadSuppFile/3514/472
Copyright (c) 2022 Komang Tri Yasrawan
https://creativecommons.org/licenses/by-nc-sa/4.0
oai:ojs.jurnal.wima.ac.id:article/432
2020-10-01T17:35:55Z
JAKO:ART
ANALISIS PRAKTIK PERATAAN LABA PADA INDUSTRI REAL ESTATE DAN PROPERTI YANG BEREPUTASI BAlK DI BURSA EFEK INDONESIA
Wijaya, Mulyawati
Income smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel index showed 9 corporate with
good reputation and 6 corporate with bad repultation doing income smoothing practice. Independent Sample T-Test showed that there is a different income smoothing index between corporate with good and bad reputation. From t test, financial leverage variable in real estate and property industry with good reputation injluenced income smoothing index. F test showed that size, profitability, financial leverage, and operating leverage variable in real estate and property industry with good reputation simultaneously injhlenced income smoothing index.
Graduate School, Widya Mandala Catholic University Surabaya
2009-12-20
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/432
10.33508/jako.v1i2.432
Jurnal Akuntansi Kontemporer; Vol 1, No 2 (2009)
2685-9971
2085-1189
10.33508/jako.v1i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/432/405
oai:ojs.jurnal.wima.ac.id:article/2614
2020-10-01T17:42:45Z
JAKO:ART
ANALISIS PRAKTIK MANAJEMEN LABA SEBELUM DAN SESUDAH PEMBERLAKUAN UU NO. 36 TAHUN 2008
Yustina, Yustina
Rahardjo, Hartono
Irawan, Ronny
Manajemen Laba; Perubahan Tarif Pajak Penghasilan; Discretionary Accrual; Kewajiban Pajak Tangguhan; Tingkat Hutang
A change in corporate income tax rates in 2008 were effected from January 1, 2009 will lead to an indication of earnings management by the company to obtain tax savings. Therefore, this study aimed to analyze whether the company's conduct earn-ings management in response to changes in corporate income tax rates. In addition, this study also analyze factors that affecting earnings management by companies. Variable’s research that used in this study are discretionary accrual (DA), net of deferred tax liabilities (NDTL), debt level (DEBT), firm size (SIZE), and managerial ownership (MGTOWN). The research design is quan-titative. The object of research is a manufacturing company listed on the Indonesia Stock Exchange with the study period of one year before and two years after the change of income tax rate that is year 2008-2010. Source data obtained from financial state-ments published by the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Techniques of data analysis was performed with two sample t-test and multiple linear regression analysis. The test results showed that the company does not un-dertake earnings management in response to changes income tax rate for obtain the tax savings. The test results also show that earnings management is done by the company is affected by NDTL. NDTL significant positive impact to earnings management while DEBT, SIZE, and MGTOWN no significant effect to earnings management.
Graduate School, Widya Mandala Catholic University Surabaya
2013-01-11
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2614
10.33508/jako.v5i1.2614
Jurnal Akuntansi Kontemporer; Vol 5, No 1 (2013); 28-55
2685-9971
2085-1189
10.33508/jako.v5i1
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2614/2289
Copyright (c) 2020 Yustina Yustina, Hartono Rahardjo, Ronny Irawan
oai:ojs.jurnal.wima.ac.id:article/2080
2020-10-01T17:37:30Z
JAKO:ART
PENGARUH KONTRAK UTANG, BIAYA POLITIK, DAN ASIMETRI INFORMASI TERHADAP KEPUTUSAN REVALUASI ASET TETAP
Wibowo, Oktavia Cindy
Lindrawati, Lindrawati
Debt contract, Political cost, In-formation asymmetry, Fixed asset revaluation, Market response
The revaluation model had been regulated in PSAK Number 16 and is believed to be more relevant as it presents the asset value according to its true value so it is expected to generate a market response due to an increase in asset value. Therefore this research aims to examine and analyze the effect of debt contracts, political costs, and information asymmetry on fixed asset revaluation decisions. Additional tests were conducted to analyze differences in market responses of firms that revalued fixed assets and did not revalue fixed assets. The research design is based on quantitative research using hypothesis and used quantitative data in the form of financial statements, announcement date of financial statements, closing prices, and Indonesia Composite Index. The research object is all manufacturing companies listed on the IDX in 2012-2016. Data analysis technique for the main model is logistic regression and data analysis technique for the additional test is the Mann-Whitney U test. The result of the research indicates that debt contract has no effect on fixed asset revaluation, political costs have a positive effect on fixed asset revaluation, and information asymmetry has a negative effect on fixed asset revaluation. The additional test proves that there is no difference in the market response of the company that did the revaluation and did not revalue because the increase in asset value was not due to the increase in performance so that the revaluation of the fixed asset is not considered as useful information.
Graduate School, Widya Mandala Catholic University Surabaya
2019-12-29
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
application/pdf
http://journal.wima.ac.id/index.php/JAKO/article/view/2080
10.33508/jako.v11i2.2080
Jurnal Akuntansi Kontemporer; Vol 11, No 2 (2019); 93 - 106
2685-9971
2085-1189
10.33508/jako.v11i2
eng
http://journal.wima.ac.id/index.php/JAKO/article/view/2080/1884
Copyright (c) 2019 Oktavia Cindy Wibowo, Lindrawati Lindrawati
325374a0f6c4ffd05d1862908e1b1b70