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International Journal of Contemporary Accounting

ijca
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Published by Universitas Trisakti

ISSN : 26858567 EISSN : 26858568 DOI : 10.25105/ijca

Core Subject : Economy,

Economics, Econometrics & Finance

The International Journal of Contemporary Accounting is an international, peer-reviewed, and research published by the Lembaga Penerbit Fakultas Ekonomi dan Bisnis, Universitas Trisakti, or Economics and Business Publishing Institution, Faculty of Economics and Business, Trisakti University. IJCA serves as a platform for researchers, scholars, academic professionals, universities, and research organizations to raise contemporary key issues across disciplinary boundaries and facilitate sharing and exchanging views in the field of accounting, finance, capital market, corporate governance, strategy, sustainability, taxation, and auditing. This journal accepts works such as theoretical syntheses, conceptual models, literature reviews, case studies and research papers using qualitative and quantitative methods or both. The journal is published two times a year. Potential research manuscripts will be reviewed by the professional members of the IJCA editorial board anonymously.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 45 Documents

1 2 3 4 5

THE IMPACT OF INVESTMENT OPPORTUNITY SET AND COST OF EQUITY TOWARD FIRM VALUE MODERATED BY INFORMATION TECHNOLOGY GOVERNANCE Diana Frederica
International Journal of Contemporary Accounting Vol. 1 No. 1 (2019): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The aims of this study are to analyze whether the Investment Opportunity Set (IOS) that measured by Market to Book Value of Equity (MBVE) and the Cost of Equity (CoE) that measured by Ohlson (1995) influences Firm Value that proxied by Price Book Value (PBV), whether IT Governance can moderate the influence of IOS and CoE on Firm Value. The research sample was taken using a purposive sampling method with the type of banking industry listed on the IDX in 2011-2016. The total observation is 188 which consists of 39 companies. Data is processed using the Moderating Regression Analysis (MRA) with the SPSS program. The results are that Investment Opportunity Set has a positive influence on Firm Value, Cost of Equity has a negative influence on Firm Value, IT Governance weakens the influence of IOS on Firm Value, and IT Governance does not moderate the CoE of Firm Value.

THE EFFECT OF EMPLOYEE ENGAGEMENT AND ORGANIZATION CULTURE ON COMPANY INNOVATION CAPABILITY Mohamad Kohir Aman
International Journal of Contemporary Accounting Vol. 1 No. 1 (2019): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Innovation Capability is incredibly important for companies to survive and gain competitive advantages. Some researchers examined the influence of corporate culture on Innovation Capability and revealed that the culture of the adhocracy had a positive effect on the company's Innovation Capability (Ahmad, 1998; Barlow 1999). Besides, the ability of innovation was also influenced by how strong employee engagement in the company is (Gichohi, 2014). To see the influence of adhocracy organization culture and employee engagement towards innovation capability in Indonesia, research was conducted with State-Owned Enterprises (SOE) employees as the subjects, as their role in shifting the Indonesian economic sector. The research questionnaires were distributed to 300 SOE’s employees in some sectors with a rate of return of 69.3% or 208. Of the total questionnaires entered, 178 questionnaires were completed and could be processed. With 5% degree of accuracy and 95% significance level, the results of data processing showed that employee engagement has a positive effect on Innovation Capability proved to be significant with t count 6.942 at α = 0.001 while the research hypothesis of adhocracy culture had a positive effect on Innovation Capability was shown to be significant with t count 2.144 and α = 0.032.

CORPORATE SOCIAL RESPONSIBILITY AND CREATING SHARED VALUE: A PRELIMINARY STUDY FROM INDONESIA Suripto Suripto
International Journal of Contemporary Accounting Vol. 1 No. 1 (2019): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

As a country who has a mandate for energy and extractive companies to implement and disclose Corporate Social Responsibility (CSR) program, Indonesia emphasizes the importance of CSR and Creating Shared Value (CSV) practices. As CSV is a new concept, which is considered as more comprehensive compared to CSR, this paper aims to provide a preliminary picture of how stakeholders understand and differentiate their perceptions on both CSR and CSV concepts. This study examines the different stakeholders’ perceptions of CSR and CSV concepts. This study targeted 50 samples of stakeholders from companies that have created shared values and disclosed them through their Sustainability Report, Annual Report, as well as website. Paired Sample Test, Independent Sample T-Test, and ANOVA test were carried out as the analytical method. The results show that there are different perceptions among stakeholders on CSR and CSV concepts in Indonesia. Different stakeholder types, internal and external, also contributes to a different perception of CSR and CSV. Likewise, the diversity of stakeholder positions, from Director; Manager; Corporate Secretary; Employee; Supplier; and Sub-District Head (Camat and Lurah), affects their different perceptions of CSR and CSV. On the contrary, different types of gender among stakeholders do not result in any significant difference in their perceptions of CSR and CSV concepts. This pilot study developed a questionnaire which adopts a theory which highlights the difference between CSR and CSV concepts. Previously, there is no research regarding stakeholders which emphasizes the different concept of CSR and CSV in Indonesia nor other countries. This study will fill some of that gap which then will lead to conducting a major study in the same field.

FRAUD CONFIRMATION, CLIENT SATISFACTION AND CLIENT LOYALTY Ngurah Pandji Mertha Agung Durya
International Journal of Contemporary Accounting Vol. 1 No. 1 (2019): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to find evidence, the influence of Audit Quality Attributes, Client Satisfaction and Client Loyalty, which are moderated by Fraud Confirmation. The research was conducted at the BKM, a community-based organization, formed by the Government, through the Kotaku Program. The research used Regression statistical analysis and conducted a hypothesis test. Regression analysis used includes Simple Linear Regression Analysis, Multiple Regression Analysis, and MRA Regression Analysis, and Path Model Linear Regression Analysis. This study also pays attention to the calculation of the coefficient of determination to give an idea of the ability of the model in explaining the phenomenon of Client Satisfaction and Client Loyalty. The result that both partially and simultaneously, Audit Quality Attributes, Fraud Confirmation affected Client Satisfaction and Loyalty. The research also succeeded in proving that Client Satisfaction mediates the effect of Audit Quality Attributes on Client Loyalty, but failed to provide empirical evidence, that the Fraud Confirmation moderated the effect of Audit Quality Attributes on Client Satisfaction and Loyalty. Contribution to audit practices, where it is important to realize Client Satisfaction through Audit Quality Attributes and Fraud Confirmation, especially in situations where Fraud acts are suspected.

ANALYSIS OF VALUE ADDED INTELLECTUAL CAPITAL TO THE FINANCIAL PERFORMANCE OF LISTED BANKING COMPANIES IN INDONESIA Erliana Banjarnahor
International Journal of Contemporary Accounting Vol. 1 No. 1 (2019): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to find out is there any correlation Value Added Intellectual Coefficient to the financial performance of listed banking company in Indonesia Stock Exchange (IDX). In this research, we using a sample of a banking company that listed during period 2009-2016. We using purposive sampling, there for the number of samples is 23 banks, so for 8 years become total 184. The data analysis technique is using regression multivariate. The result is significant positive impact between Value Added Intellectual Coefficient banking companies’ financial performance, but if the Value Added Intellectual Coefficient components such as value-added capital employed, value-added human capital, structural capital value-added are tested one by one, the outcomes are not significantly impacted on financial performance (return on assets, asset turnover, and assets growth). The limitations of this research are not using market measurement, only using financial measurement.

The Role of the Audit Committee On the Performance of Indonesian State-Owned Enterprises (BUMN) Registered on the Indonesia Stock Exchange Mochamad Muslih
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

It has never been thoroughly investigated whether the existence of the Audit Committee on the SOE board of commissioners is truly as beneficial as expected. Based on research that has been done, there is still a diversity of opinions regarding the effect of audit committee characteristics on company performance. The purpose of this study is to study whether audit committee size and number of audit committee meetings affect company performance. The grand theory of this research is agency theory or agency theory and corporate governance. This research uses quantitative research methods. Data processing is performed using eviews 9. The unit of analysis is the company. The sample is 20 (twenty) SOEs registered on the Indonesia Stock Exchange from 2013 to 2018. The sample must also be BUMN that has a complete Audit Committee report. The results showed that the number of chairpersons and members of the audit committee had a positive effect on company performance, the number of audit committee meetings had no significant effect on company performance, and the size of the company had a significant negative effect on company performance.

Analysis Effect of Accrual Quality, Growth Opportunity and Gender Diversity on Firm Performance (Empirical Evidence from Listed Company in Indonesia Stock Exchange) Imam N. Fambudi; Dara Fitriani
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The research aims to analyze the relationship of accrual quality, growth opportunity, and gender diversity to firm performance which is divided into two-equation models namely Tobin's Q and ROA with control variables firm size, firm age and leverage using multiple regression analysis methods. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017 with a total sample of 117 companies. The results showed that accrual quality and growth opportunity had a significant positive effect on the ROA model while gender diversity had a significant negative effect on Tobin's Q.

The Effect of Financial Conditions, Growth, and Debt to Equity Ratio on Company Sustainability with Corporate Governance as a Moderating Variable Verawati Verawati
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to get an empirical evidence whether financial condition, growth, and debt to equity ratio have a significant effect on company sustainability. Sample consists of companies that listed on Indonesian Stock Exchange since 2014 to 2017 and participating in the CGPI survey conducted by Indonesian Institute for Corporate Governance. Using multiple regression and moderated regression, the empirical results show that financial condition and debt to equity ratio has a significant positive effect on company sustainability, meanwhile growth does not have a significant effect in company sustainability. This study also try to get an empirical evidence whether corporate governance has a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. The result show that corporate governance does not have a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. Further study can use ASEAN CG Scorecard to obtain corporate governance scores and make a comparisons between industries.

IMPACT STREET EARNINGS ON FINANCIAL DISTRESS Zulfikar Ikhsan Pane
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to find out correlation street earnings and financial distress of manufacturing companies in Indonesia Stock Exchange (IDX). This research using companies listed during 2010 – 2017 obtained from OSIRIS database with valid sample are 55 companies, 188 observation. Regression multivariate are use for data analysis. This result is street earnings positive significant to financial distress, means financial distress become lower when street earnings higher. Limitation of this study are only observe manufacturing company so further research could be possible to another industries.

GOVERNANCE PRACTICES GOVERNMENT, OF ACCOUNTABILITY PERFORMANCE AND IMPLEMENTATION OF RISK MANAGEMENT AND IMPLICATIONS FOR FRAUD DETECTION AND PREVENTION David - Pangaribuan
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The development of science, information and communication technology triggered a growing public awareness of intelligent, critical and realistic demand the rights and involvement in the governance of government that is clean, orderly and trustworthy. This study aims to explore the influence of government governance, risk management and performance accountability system to the detection and prevention of fraud in local government Banten Province. Population Research is working units in the Banten Provincial Government as much as 23 units. The sampling method using purposive sampling, the type of research is quantitative with primary data types. Methods of data collection using a questionnaire distributed directly to the respondents as much as 4-5 questionnaires at each work unit. Respondents are structural official echelon II, III and IV in each unit and the respondents as many as 94 people. The data were processed using SPSS version 22, which is used to test the research hypothesis. Results revealed that the implementation of government governance, risk management and performance accountability system has positive influence on the detection and prevention of fraud in the financial governance of the regional government of Banten Province. Results reinforce the theory that the detection and prevention of fraud need to be committed to implementing government governance, risk management and performance accountability system. Implications The study provides guidelines and principles of governance and financial governance system is orderly, disciplined and trustworthy. Foster awareness of government officials the importance of risk culture within the organization in order to avoid conflict of interest and focus on achieving the main objectives of the government. Encourage synergy among units in order to achieve a system of planning, budgeting, measurement and performance evaluation in an integrated and sustainable. The next study used a qualitative approach in the prevention of fraud.

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Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
ijca@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 1. Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official ijca@trisakti.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 1. Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
ijca@trisakti.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 1. Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA