Contemporary Journal on Business and Accounting
Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on double-blind peer review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Please read and understand the author guidelines for preparation manuscript. The author who submits a manuscript to the editors should comply with the author guidelines and template. If the submitted manuscript does not comply with the guidelines or using a different format, it will be rejected by the editorial team before being reviewed. Editorial Team will only accept a manuscript that meets the specified formatting requirements.
Articles
36 Documents
<![CDATA[PENGARUH MODAL KERJA TERHADAP TINGKAT PROFITABILITAS PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK. ]]>
<![CDATA[Chaerunnisa Rumianti]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i1.5
<![CDATA[Purpose – This study to test and analyze influence the effect of working capital on the level of profitability at PT. Adira Dinamika Multi Finance Tbk Design/methodology/approach – The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, paired samples t-test, simple linear regression test, t test and hypothesis test. Findings – Working capital (DER) which has a negative effect is proven to decrease the profitability (ROA) of PT. Adira Dinamika Multi Finance, Tbk Originality – The population is the report on 2009-2019 accounting for 11 years at PT. Adira Dinamika Multi Finance Tbk Keywords: Working Capital, Profitability Paper Type Research Result]]>
<![CDATA[PENGARUH PROFESIONALISME DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI KOTA MAKASSAR ]]>
<![CDATA[Sufiati Sufiati]]>;
<![CDATA[Muhammad Fadly Putra Utama]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i1.6
<![CDATA[Purpose – Examine the effect of Auditor Professionalism and Auditor Knowledge to Detect Errors on Materiality Level Considerations in Public Accounting Firms in Makassar City. Design/methodology/approach – Multiple regression techniques. Findings – Auditor professionalism has a positive and significant effect on the Consideration of Materiality Levels. The Auditor's Knowledge to Detect Errors does not have a significant effect on the Consideration of Materiality Levels. Originality – Primary data obtained from of 34 auditors Public Accounting Firms in Makassar City. Keywords: Auditor Professionalism, Auditor Knowledge to Detect Errors, Consideration of Materiality Level Paper Type Research Result]]>
<![CDATA[MENELISIK PELAPORAN KEBERLANJUTAN PERUSAHAAN PENERIMA AWARD DI INDONESIA TAHUN 2019 - 2020 ]]>
<![CDATA[Paulus Tangke]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i1.7
<![CDATA[Purpose – This study aims to investigate the disclosure of GRI Standards in the sustainability reports of national companies receiving awards from the Asia Sustainability Report Rating (ASRRAT) in 2019 and 2020. Design/methodology/approach – Study literature Findings – The results of this study indicate that there are still some standards that are still underreported / disclosed in the sustainability reports of award recipient companies in 2019 and 2020. Originality – This study is a literature study that focuses on reporting the sustainability of companies in Indonesia. Keywords: Standard GRI, Sustainability Report, and Asia Sustainability Report Rating Paper Type Article Text]]>
<![CDATA[DEKONSTRUKSI HUBUNGAN KEAGENAN DALAM PROSES ANGGARAN ]]>
<![CDATA[Ratna Ayu Damayanti]]>;
<![CDATA[Syarifuddin Syarifuddin]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i1.8
<![CDATA[Purpose – The study objective are to explore the importance of local wisdom as a source of knowledge and guidance in filling and forming a more harmonious agency relationship pattern in the context of local government budgets. Design/methodology/approach – This study uses Derrida model. Findings – This study finds out how modern the accountability system of traditional Balinese village. In this case, budget is not only for legislative consumption, but also for all levels of society. Failure to provide accountability report by customary government is a form of violation that causes karma, and villager can revoke the mandate given to the customary government. Originality – This study uses Derrida model to build a new model of agency relationship by adopting marginalized text or philosophical. Keywords: Bali, Derrida, Budget, Regional Government, Indonesia Paper Type Research Result]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE ]]>
<![CDATA[Ana Mardiana]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i1.9
<![CDATA[Purpose – This research aims to examine the effect of financial distress on the financial statement fraud which is moderated by corporate governance. Design/methodology/approach – This study uses multiple regression analysis methods. Findings – The results of this study indicate that financial distress has a significantly positive effect on financial statement fraud. As well as the influence of the moderating interaction of corporate governance, it has a significant negative effect on the relationship between financial distress and financial statement fraud. Originality – The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. Keywords: Financial Distress, Corporate Governance, Financial Statement Fraud Paper Type Research Result]]>
<![CDATA[MODELING RISK MEASUREMENT IN EMERGING MARKET ]]>
<![CDATA[Marselinus Asri]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i1.10
<![CDATA[Purpose – This study aims to make modeling measurement risk in capital market variables. Design/methodology/approach – Using Mathematical approaches to integrated a noticeable increase in the firm-level idiosyncratic risk, the volatility measure of coeficient is greater and has a stronger upward trend than the new idiosyncratic volatility measure. Findings – Using the the model decomposing total risk in market variance extended by Bali et.al, we integrated the model with initial model, Fama-French idiosyncratic risk Model, we sugested new model: Rit -RFt = ai + bi (R Mt R Ft) + var.HLt+ var.SBt +Var.MW +Var.RW+ Var.CMA + ei Originality – This paper introduces a variance measure of aggregate idiosyncratic risk, which does not require estimation of market betas or correlations and is based on the concept of gain from portofolio diversification. Keywords: Idiosyncratic Risk, New Model Paper Type Research Result]]>
<![CDATA[DETERMINANTS THAT INFLUENCE THE INTEREST IN INVESTING IN STOCK STUDENTS FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF ATMA JAYA MAKASSAR ]]>
<![CDATA[Marselinus Asri]]>;
<![CDATA[Jocelyn Odelia Josephine]]>;
<![CDATA[Ana Mardiana]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i2.11
<![CDATA[Purpose – The purpose of this study is to analyze the effect of minimum investment fund, return, risk, and environment on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. Design/methodology/approach – The type of research used in this research is causality research. This research used purposive sampling method in sampling technique. The sample used in this study are 5th and 7th students of accounting department, faculty of economics and business Atma Jaya Makassar University. So that the total sample obtained is 144 respondents. Findings – The result of this study indicate that minimum investment fund, return, and environment have a positive and significant effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. On the other hand, risk is not significant and has a negative effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. Originality – The data collection method used in this study was a survey in the form of a questionnaire. Keywords: Environment, Interest In Investing Shares, Minimum Investment Fund, Return, and Risk Paper Type Research Result]]>
<![CDATA[ACCOUNTING INFORMATION SYSTEM PERFORMANCE ANALYSIS ]]>
<![CDATA[Tenriwaru Tenriwaru]]>;
<![CDATA[Nilam Salam]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i2.12
<![CDATA[Purpose – This study aims to determine the performance of accounting information systems at PT. Bumi Jasa Utama. Design/methodology/approach – The analytical method used is a narrative analysis method with a descriptive qualitative approach to find out how the performance of the accounting information system at the company PT. Bumi Jasa Utama. Findings – The results of the study found that the current performance of the accounting information system at the company PT. Bumi Jasa Utama shows that the company's information system has been used properly. Originality – The data of this study were obtained from primary data and secondary data with data collection techniques through observation, interviews, documentation, and literature studies as well as testing the validity of the data based on triangulation of sources, techniques, and time conducted at PT. Bumi Jasa Utama. Keywords: Accounting Information System Performance, Accounting Information System Paper Type Research Result]]>
<![CDATA[THE EFFECT OF RETURN ON INVESTMENT AND EARNINGS PER SHARE ON COMPANY STOCK PRICES WITH PERCEIVED RISK OF STOCKS AS MODERATING VARIABLES ]]>
<![CDATA[Husniyah Husniyah]]>;
<![CDATA[Tenriwaru Tenriwaru]]>;
<![CDATA[Muh. Reza Ramdani]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i2.13
<![CDATA[Purpose – This study aims to determine the effect of Return On Investment and Earning Per Share on Stock Prices with Perceived Risk of stocks as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Design/methodology/approach – The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Findings – The result of this study indicate that Return On Investment (ROI) has a negative and insignificant effect on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Earning Per Share (EPS) has a positive and significant influence on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship of ROI to stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship between EPS and stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Originality – This type of research is a quantitative research using secondary data in the form of annual reports of 10 sample companies taken from the website www.idx.co.id for the 2018-2020 period. Keywords: Earning Per Share (EPS), Perceived Risk of Stock, Return On Investment (ROI), Stock Price Paper Type Research Result]]>
<![CDATA[THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, PERSONAL COST AND ETHICAL ENVIRONMENT ON INTENTION TO WHISTLEBLOWING ]]>
<![CDATA[Abdillah Abdillah]]>;
<![CDATA[Ratna Ayu Damayanti]]>;
<![CDATA[Amiruddin Amiruddin]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i2.14
<![CDATA[Purpose – This study aims to examine and analyze the effect of organizational commitment, personal cost and ethical environment on the intention to do whistleblowing on the State Civil Apparatus of the Makassar City Education Office. Design/methodology/approach – This study uses a quantitative approach. The data used is primary data. The analytical method used is multiple linear regression. Findings – The result of this study shows that organizational commitment and personal cost has no impact against the whistleblowing intention, meanwhile ethical environtment has impact against the whistleblowing intention. Originality – Collecting data in this study through questionnaires and conducted on 40 respondents who were civil servant of Makassar Educational Authorities. Keywords: Ethical Environtment, Organizational Commitment, Personal Cost, Whistleblowing Intention Paper Type Research Result]]>
