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Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
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+6281574360223
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etty_nasser@yahoo.com
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 1. Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440
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Kota adm. jakarta barat,
Dki jakarta
INDONESIA
INTERNATIONAL JOURNAL OF CONTEMPORARY ACCOUNTING
Published by Universitas Trisakti
ISSN : 26858567     EISSN : 26858568     DOI : http://dx.doi.org/10.25105/ijca
Core Subject : Economy,
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.
Articles 25 Documents
INFLUENCE OF CUSTOMIZATION STRATEGY AGAINST COMPANY PERFORMANCE WITH MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS INTERVENING VARIABLE Sariwulan, Taty
International Journal of Contemporary Accounting Vol 2, No 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v2i1.6296

Abstract

This research aims to examine and analyze the influence of customization strategy on company performance with management accounting information systems as an intervening variable. In this research, the target population was the umrah travel agency registered at the Ministry of Religion in Bandung. Data obtained through the distribution of questionnaires addressed to the Director / Manager / Division Head of the company. Data analysis consists of descriptive and verification analysis. The results showed that the customization strategy, management accounting information systems and customization strategies that are intervening by management accounting information system have a positive effect on company performance. Based on the evaluation of structural models, the customization strategy in intervening management accounting system information gives a positive effect better than the direct effect with value 0.216. Management accounting information systems is needed to overcome uncertainties in determining and assessing the causal relationships that occur due to product customization that is undergoing constant changes to the product design and process. This research is also expected to contribute conceptually to the company in determining further policies regarding the performance of a company to be more effective in its implementation. 
TRUE SALE ACCOUNTING ON SECURITIZATION IN INDONESIA Heliantono, Heliantono
International Journal of Contemporary Accounting Vol 1, No 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v1i2.6192

Abstract

Asset securitization is one of the financing solutions. One application for the use of asset securitization is in the residential mortgage sector. Securitization in Indonesia so far has been discussed in terms of financial management and legal aspects. This article discusses about securitization in Indonesia in term of accounting perspective. The accounting aspects of securitization transactions are based on the occurrence or non-occurrence of the derecognition of the financial assets securitized (true sale in accounting).  Asset securitization in Indonesia is carried out with the issuance of Asset-Backed Securities Collective Investment Contracts (KIK EBA) and Asset-Backed Securities in the form of Participation Certificate (EBA SP) with a total of 15 EBAs which are still traded at present. Eighty percent are residential mortgages backed securities (RMBS), the rest are non-RMBS.  The accounting treatment of securitization transactions conducted by the originator and in the event of an accounting true sale and non-true sale are discussed, also the securitization accounting treatment for originator, Special Purpose Vehicle (SPV), and investors. Broader socialization is needed so securitization can be applied in various economic activities to benefit national development in Indonesia
THE EFFECT OF EMPLOYEE ENGAGEMENT AND ORGANIZATION CULTURE ON COMPANY INNOVATION CAPABILITY Kohir Aman, Mohamad
International Journal of Contemporary Accounting Vol 1, No 1 (2019): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v1i1.5182

Abstract

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.
THE INFLUENCE OF AN AUDITOR'S EXPERTISE, OBEDIENCE PRESSURE, AND INDEPENDENCE ON AUDIT JUDGMENT Sitanggang, Tikkos
International Journal of Contemporary Accounting Vol 2, No 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v2i1.6505

Abstract

This study aims to empirically test whether the auditor’s expertise, obedience pressure, and independence  affects the audit judgment. The data used is the primary data through questionnaires that contain the answers of respondents. The population in this study auditor registered in the central Jakarta public accountant. The selected sample is 80 respondents with technical purposive sampling. This research uses quantitative method where the data obtained from questionnaire. Analysis of research data using multiple linear regression, with SPSS version 24. Based on the results of the analysis that has been done, this study shows that the auditor’s expertise, obedience pressure, and independence, have a positive and significant impact on the use of audit judgment compliance with adjusted R square of 74.7%. Partially, the results of this study indicate that auditor’s expertise, obedience pressure, and independence together positively and significantly influence the audit judgment.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v1i1.5183

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v1i2.6128

Abstract

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.
IS THE ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL ACCOUNTING, AGENCY COST IMPACT ON COMPANY PERFORMANCE? (CASE STUDY OF REGIONAL WATER COMPANIES IN INDONESIA) Setiawan, Hendra
International Journal of Contemporary Accounting Vol 2, No 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v2i1.6319

Abstract

Companies that want to continue, exist and thrive in this day must make an increase in company performance. The performance referred to here is not just performance according to the company wishes but in accordance with customer needs. Factors that influence the company's current performance are environmental factors and agency cost. This study will analyze the impact of environmental performance, environmental accounting and agency cost on company performance. The target population of this research is the local water company (PDAM) of 34 PDAMs out of 368 PDAMs which were evaluated based on PDAM performance audit reports up to 2016 conducted by BPKP and financial audits by the Public Accountant Office (KAP). Data collection techniques are primary data through questionnaires that are shared with PDAM stakeholders and secondary data on PDAM performance audit reports. The results showed that environmental performance had a significant negative impact on PDAM company performance because of its impact value - 0.334 and the t-statistic was 3.589. Meanwhile, environmental accounting and agency cost have a significant positive impact on the performance of PDAM where the impact values are 0.4692 and 0.3816 and their t-statistics values are 7.3769 and 3.522, respectively. The PDAM must pay attention to its environmental performance impactively and efficiently by always paying attention to environmental accounting and agency costs.
FRAUD CONFIRMATION, CLIENT SATISFACTION AND CLIENT LOYALTY Mertha Agung Durya, Ngurah Pandji
International Journal of Contemporary Accounting Vol 1, No 1 (2019): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v1i1.5184

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v1i2.5918

Abstract

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.
MANAGEMENT TECHNIQUE, GOVERNANCE, AND MANAGEMENTSTRATEGY FOR PERFORMANCE AND BUSINESS ETHICS OF PUBLIC SERVICE HOSPITALS Arda, Devid Putra
International Journal of Contemporary Accounting Vol 2, No 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v2i1.7200

Abstract

Abstract The purpose of this paper is to test management technique, governance, and strategy choices affect the performance of government hospitals assigned as public service agencies.Indonesian’s well aware of opting for medical treatments in hospital are basically underlined by higher level education, prolonged life expectancy, and more information disclosure. This awareness leads to significant increases in number of inpatients and outpatients treated in public health services.This research belongs to quantitative research which implements validity test, reliability test, normality test, multicollinearity test, and heteroskedasticity test. Quantitative research is required to examine whether the instruments used in this study are valid, consistent, and normally distributed. This study consist of one dependend variabel namely performance, three independent variables, namely management technique, GCG, and management strategies. Supplemented by one moderation variable, business ethics. This research employs an explanatory design, comprising an elucidation of events in present conditions (explanation) and events that will occur (prediction). The sampling technique used was purposive sampling with sampling criteria that are at the level of administrative staff up to the directors and have worked for at least one year. Based on predetermined criteria, there were 260 research respondents. Data was collected using a questionnaire and measured on a Likert scale of 1-5 with a value of 1 for answers that strongly disagree and a value of 5 for answers strongly agree. The data analysis technique used is multiple regression analysis with the help of SPSS 22. Based on the above findings and discussions, the limitations for future research are elaborated as follows: the level of understandings possessed by respondents regarding the concept of hospitals as public service agencies varies and cannot be controlled or specified. Stakeholders from different occupational positions may have different experiences and educational backgrounds which may affect their understanding of public service agency, particularly the hospital. For this reason, mapping specific respondents might be required for future research. Categorized and specified respondents could optimize the research process by providing more focused answer from and more thorough discussion with stakeholders with the same understanding level. This research can be developed by extending the coverage of hospitals granted with the BLU authorization throughout Indonesia. Besides, alternative research object can also developed by examining non-BLU hospitals. This research concludes Corporate Governance is positive influencer for and significant to Performance; in contrast, Management Strategy is insignificant to Performance. Besides, Ethics itself indirectly influences performance. This study is useful for regulators as policy makers to improve professionalism and improve hospital services. It is also hoped that the results of this study will benefit other stakeholders, change business-oriented mindset without neglecting services and human values. Keywords:       Management Technique, Governance, Management Strategy, Performance, Business Ethics, Public Service Hospitals. 

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