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INDONESIA
Jurnal Kontemporer Akuntansi
Published by Universitas Tarumanagara
ISSN : 28097912     EISSN : 28097912     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kontemporer Akuntansi merupakan jurnal yang mempublikasikan artikel-artikel dari mahasiswa Program Studi (Prodi) S2 Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara dengan ISSN 2809-7912(elektronik) . Kajian artikel terkait dengan bidang ilmu Akuntansi seperti Perpajakan, Auditing, Akuntansi Manajemen serta kajian lainnya yang terkait. Jurnal Kontemporer Akuntansi terbit dua kali dalam setahun (Maret dan September). Jurnal Kontemporer Akuntansi menerbitkan artikel dan mahasiswa Maksi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara dengan bidang; 1. Perpajakan 2. Auditing 3. Akuntansi Manajemen 4. Akuntansi Umum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 44 Documents
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PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE Rafferty Raditya; Jamaludin Iskak
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18122

Abstract

The purpose of this research is to examine the effect of the fraud pentagon elements, which consist of pressure, opportunity, rationalization, competence, and arrogance toward the occurrence of fraudulent financial statements with the audit committee as a moderating variable on property and real estate companies that listed in Indonesia Stock Exchange for the period of 2015 - 2019. This research used 145 data from property and real estate companies listed in the Indonesian Stock Exchange with a sample selection method based on purposive sampling. The hypothesis analysis was tested using multiple linear regression analysis which is operated by Eviews 9 and Microsoft Excel 2019. The result of this research states that variable financial targets have a positive effect on fraudulent financial statements and the audit committee is able to moderate the effect of financial targets towards the fraudulent financial statement, while there is no effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement and audit committee is not able to moderate the effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward the fraudulent financial statement.
PENGARUH VOLUME EMISI KARBON, PENGUNGKAPAN EMISI KARBON, PENGUNGKAPAN PRAKTIK MANAJEMEN EMISI KARBON TERHADAP KINERJA PERUSAHAAN Sitti Adrati; Yvonne Augustine
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18123

Abstract

This research aims to analyze the effect of volume of carbon emission, carbon emission disclosure and carbon management practice disclosure on company performance. This study used the size of the company as a control variable with a price to book value as an indicator. This research was conducted using multiple regression models with a sample of 151 companies from the Indonesian Sustainability Award in the period 2016 - 2018. The instrument of this research was adapted from CDP Questionnaires to score the disclosure of Carbon Management Practice. While emission carbon disclosure was a dummy variable and volume of carbon emission used the quantity of volume carbon emission was reported in sustainability reporting. The research found that volume of carbon emission has a negative relationship with firm performance while disclosure of carbon emission doesn’t have a relationship with firm performance. Disclosure of Carbon Management Practice has a positive relationship with firm performance using CDP Questionnaires as a tool of measurement.
PENGARUH FRAUD PENTAGON DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD BENEISH MODEL Vicky Yuvin; Partogian Sormin
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18124

Abstract

This study aims to obtain evidence related to the effect of fraud pentagon theory and corporate governance on financial statement fraud. This study is conducted by selecting a sample of a manufacturing company which is listed on the Indonesia Stock Exchange in year 2014 – 2018. The samples obtained are 450 data. The independent variable in this study is the fraud pentagon which are consist of pressure, opportunity, rationalization, competence, arrogance also corporate governance variables. This study uses multiple linear regression analysis and is processed by using IBM SPSS 22 software. The result of this study partially indicates that pressure, opportunity, rationalization, arrogance and corporate governance variables have no positive effect on financial statement fraud. While the competence variabel has a positive effect on financial statement fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BERSIH PADA PERUSAHAAN PROPERTI Yehezkiel Handranata; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18125

Abstract

The purpose of this empirical research is to obtain empirical evidence about the influence of a number of the audit committees, a number of the independent commissioners, institutional ownership, managerial ownership, capital structure, and firm characteristic on the growth of net profit on property companies listed on Indonesia’s Stock Exchange from 2015 to 2019. This research uses property company data that were selected using the purposive sampling method which produces 145 data. The data used in this research are secondary data in the form of financial statements. The results of this research show that number of the audit committee, a number of the independent commissioners, institutional ownership, managerial ownership, and capital structure have no significant effect on the growth of net profit, while firm characteristic has a positive effect on the growth of net profit.
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (STUDI EMPIRIS PADA PEMERINTAH KOTA DEPOK TAHUN ANGGARAN 2015-2018 Meyliana Adriani Lieubun; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to analyze the contribution of local taxes and regional levies on the local revenue of Depok city. The analytical method is a descriptive quantitative method, which analyzes target data and actual revenues of local taxes and retribution by using ratio analysis of the effectiveness and contribution. The results show that the level of effectiveness of local tax in 2015-2018 fiscal year tends to fluctuate and the level of effectiveness meets very effective criteria. The level of effectiveness of local user fees in the 2015-2018 fiscal year tends to fluctuate and the level of effectiveness meets very effective criteria except in 2018 it is not effective. Criteria for the contribution of local taxes in increasing local revenue is very good but the contribution of regional fees is very less.
PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN (SIZE) TERHADAP STRUKTUR MODAL DENGAN TINGKAT SUKU BUNGA SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018 Cynthia Dorkas; Jonnardi; MF Djeni Indrajati
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i2.20369

Abstract

The purpose of this study was to examine the effect of Liquidity, Profitability. Size to Capital Structure. The method used in this research is simple random sampling. The data used in this study was simple random sampling. Simple random sampling is done by taking a sample from the population not based on a certain criteria. manufacturing sector company on the Indonesia Stock Exchange. The results of the data collection were processed using EVIEWS. The results of this study indicate that liquidity, profitability, company size have a significant effect partially on capital structure. Profitability and Interest Rate do not have a significant effect on Company Value. Liquidity and Size have a significant effect on Company Value simultaneously.
ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN BUMN TERDAFTAR DI BEI 2014-2018 Wahyu Joko Sutiyono; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i2.20370

Abstract

This study aims to analyze the effect of characteristic good corporate governance on performance of stated owned company listed in Indonesia Stock Exchange (IDX) Period 2014-2018. The corporate governance structure tested included the board of directors, the board of commissioners, and the audit committee. This research was conducted using multiple linear regression models with a sample of 20 BUMN companies on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. Data collection techniques in this study are secondary data and are processed by the Eviews 10. The results of the study indicate that the board of directors, the board of commissioners, and the audit committee have no effect on company performance.
STRUKTUR MODAL PENDEKATAN DINAMIS PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2018 Ishak Ramli; Raleska; Henny
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i2.20372

Abstract

The increase in business in the property sector, which each year does not have a significant impact, is suitable for observing the capital structure. The property sector is also considered to have a significant influence on the economic crisis. This study is intended to prove the effect of profitability, company size, liquidity, sales growth, nondebt tax shield, asset structure, optimal leverage and speed adjustment factors on capital structure. By using the financial statements of property companies for the years 2015-2018. Profitability data, company size, liquidity, sales growth, non-debt tax shield, and asset structure were analyzed using multiple regression to test their effect on capital structure, and optimal leverage and speed of adjustment data were analyzed using the Generalized Moment Method (GMM) to test. achieving optimal capital structure and speed of achieving optimal capital structure. The results found that firm size, liquidity, non-debt tax shield and speed of adjustment had a significant positive effect on capital structure, asset structure and optimal leverage had a significant negative effect on capital structure, while profitability and sales growth did not significantly affect capital structure.
PENGARUH CITRA MEREK, SOCIAL MEDIA MARKETING, DAN WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN ES TEH INDONESIA CABANG TULUNGAGUNG Vernanda Oktania Rahayu
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Brand Image, Social media marketing, and Word Of Mouth on Consumer Purchase Decisions of Indonesian Ice Tea Tulungagung Branch. This is related to the marketing strategy within the company, so that the company's performance is more optimal. The sampling technique in this study is a non-probability sampling technique with the Accidental Sampling technique. The number of respondents is 70.The results of the research on Brand Image, Social media marketing, and Word Of Mouth variables have a simultaneous influence on Purchase Decisions. Shown by the Fcount of 25,503 with a significant value of 0.000 < 0.05. This study shows that the variable Brand Image, and Word Of Mouth have a significant effect on purchasing decisions. The role of Social Media does not influence purchasing decisions at Es Teh Indonesia Tulungagung Branch. This happens because consumers are more inclined to the quality provided by Es Teh Indonesa Tulungagung Branch, as evidenced by positive and significant results on the Word Of Mouth variable
PENGARUH MEKANISME CG DAN UKURAN KAP TERHADAP AUDIT DELAY DENGAN JUMLAH ANAK PERUSAHAAN SEBAGAI VARIABEL MODERASI Yulistin Ferdianto; Sukrisno Agoes; Michele Kristian
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The corporate governance should ensure management maximizes shareholder value, by providing relevant information which reflected in the Financial Statement. This study aims to verify the correlation between corporate governance mechanisms, reflected by audit committee, board of commissioners and independent commissioners, in addition audit firm size to audit delay, and the subsidiaries as a moderating variable. This study uses a population of holding companies that publish their financial statements on the Indonesian Stock Exchange in 2012-2019. The samples are selected with a purposive sampling method. There are 414 holding companies selected as the samples for the period of 2012-2019. The analysis method used in this study are multiple regression and MRA. The results of this study indicate that the audit committee size and the board of commissioner size have a negative effect on audit delay, but the independent commissioners and audit firm size have an insignificant effect on audit delay. Moreover, subsidiaries are proven to weakens the influence of audit committee size to audit delay and subsidiaries are proven to strengthen the influence of the board of commissioner size to audit delay. While subsidiaries do not moderate the influence of the independent commissioners and audit firm size to audit delay.

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