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Jurnal Akuntansi Kontemporer
ISSN 2085-1189 · Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University · 221 artikel di indeks
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Artikel Jurnal
MACROECONOMICS IN NEXUS OF OTHER COMPREHENSIVE INCOME AND ISLAMIC BANKS PROFITABILITY
Research Purposes. This study aims to analyze the moderating effect of macroeconomic fundamentals on the relationship between other comprehensive income to be reclassified (OCIR) and profitability.. Research Methods. Financial statement data from 71 Islamic banks across 10 Asian countries for the…
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DETERMINANTS OF ACCOUNTING CONSERVATISM IN BASIC MATERIALS COMPANIES
Research Purposes: This study analyzes the effect of Debt Covenant, Board of Commissioners, and Profitability on Accounting Conservatism in Indonesia's Basic Materials sector (2020-2024). Research Methods: Using purposive sampling, 43 companies from a population of 113 were selected based on…
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MARKET REACTION TO THE RATIFICATION OF “RUU IBU KOTA NUSANTARA”
Research Purposes. This study aims to analyse the Indonesian capital market’s reaction to the ratification of the “RUU Ibu Kota Nusantara” using abnormal return (AR) and trading volume activity (TVA) on IDX30 companies. Research Methods The study applies an event study approach using the market…
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A COMPLIANCE–QUALITY ASSESSMENT OF ESG DISCLOSURE: EVIDENCE FROM BANK BRI UNDER SEOJK 16/2021 FRAMEWORK
Research Purposes. This study analyzes Bank BRI’s ESG disclosure in terms of compliance with sustainability report presentation and ESG disclosure quality in its sustainability report for the period 2021 – 2023, based on SEOJK 16/2021. Research Methods This study employs a qualitative approach and…
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GREEN ACCOUNTING, CSR, AND ENVIRONMENTAL AUDITING OVERSIGHT IN MANUFACTURING FIRMS
Research Purposes. The research examines how green accounting (GA) and Corporate Social Responsibility (CSR) affect Environmental Auditing Oversight (EAO) in manufacturing firms. It evaluates how transparent environmental cost reporting and CSR initiatives affect compliance with auditing standards…
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DETERMINANTS OF PREMATURE SIGN-OFF WITH ETHICAL BEHAVIOR MODERATOR
Research Purpose. This research examines the effects of auditor experience, time pressure, and materiality on early Premature sign-off, with auditor ethical behavior as a moderating variable. Research Methods. This study employed a quantitative associative approach, collecting primary data from…
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CEO CHARACTERISTICS AND OPTIMISTIC TONE IN NARRATIVE DISCLOSURE
Research Purposes. This study examines the effect of CEO characteristics, namely age, gender, financial expertise, and narcissism, on optimistic tone in the board of directors’ reports of companies listed on the Indonesia Stock Exchange (IDX) in 2022. Research Methods. Using a quantitative…
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ESG DISCLOSURE, RELATED PARTY TRANSACTIONS, AND EXECUTIVE CHARACTERISTICS ON TAX AVOIDANCE
Research Purpose. This research aimed to gather empirical evidence on the impact of Environmental, Social, and Governance Disclosure, related-party transactions, and executive characteristics on tax avoidance, with company size and company age as control variables. Research Method. Secondary data…
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DO FINANCIAL AND NON-FINANCIAL FACTORS AFFECT SUSTAINABLE GROWTH RATES?
Research Purposes. This study aims to identify the effect of profitability, leverage, firm size and sustainable report disclosure on sustainable growth rate. Research Methods. This research is quantitative research with exploratory type, panel data analysis is used to test the hypothesis. This…
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THE VALUE RELEVANCE OF UNREALISED EARNINGS
Research Purposes. To test the relevance of unrealized earnings in financial statements, the impact of implementing fair value accounting on IFRS that has been adopted by countries in Southeast Asia. Research Methods. The object of the study is financial sector companies in Indonesia, Malaysia…
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SOCIAL ANTICIPATION REDUCES PAST FRAUD'S EFFECT ON WHISTLEBLOWING INTENTIONS
Research Purposes A new model related to the influence of prior cheating experience on one's intention to whistleblowing by using anticipatory socialization and attitude as intervening and moderating variables, that can reduce the negative impact of previous cheating on whistleblowing intention…
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CARBON PRICING AS A REVENUE STREAM FOR GREENER FUTURE
Research Purposes. This study aims to determine whether carbon pricing can increase the capacity of renewable energy mediated by government revenue. Research Methods. The sample used is 22 countries that have implemented a carbon price either carbon tax or emissions trading system from 2019 to…
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BEHAVIORAL BIASES, FINANCIAL LITERACY AND INVESTMENT DECISION-MAKING
Research Purposes. This study aims to determine the effects of Self-Control, Overconfidence, Herding, and Mental Accounting on Investment Decisions, with Financial Literacy Serving as a moderating variable. Research Methods. The data analysis method used multiple linear regression analysis…
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GREEN ACCOUNTING IN PRACTICE: COMPARATIVE COST ANALYSIS OF MANAGEMENT AT A KUPANG HOSPITAL
Research Purposes. This study evaluates the comparative costs of using incinerators and third-party services in medical waste management at Hospital X. Research Methods The research employs a qualitative approach through interviews, observations, and document analysis. Research Results and Findings…
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THE EFFECT OF DEBT CHOICE ON FIRM VALUE
Research Purposes. This study aims to examine the impact of the choice of bank debt and bond debt on firm value of infrastructure sector companies. This research is important because it makes a significant contribution to the academic literature and financial practitioners, as well as being a guide…
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ACCOUNTING PRACTICES IN THE METATAH CEREMONY IN BALINESE COMMUNITY
Research Purposes. This study aims to reveal the application of accounting practices in the Metatah ceremony in Balinese community in Abian Tubuh Baru, Mataram City, West Nusa Tenggara. Research Methods. This research uses a qualitative method with an ethnographic approach through observation…
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DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE
Research Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable. The study measures these factors using Capital Intensity Ratio (CIR), Debt to Equity Ratio (DER), Return…
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EXAMINING INTERNAL AUDIT PRACTICES AND CHALLENGES IN INDONESIAN COAL MINING SECTOR
Research Purposes. The research aims to evaluate current internal audit practices, identify challenges faced by auditors, and propose strategies to enhance fraud detection and prevention. Research Methods. The study adopts a qualitative approach, utilizing a case study design to gain an in-depth…
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HOW DIRECTORS' FOREIGN EXPERIENCE AFFECTS ESG's INFLUENCE ON TAX AVOIDANCE
Research Purposes. This study explores the empirical link between ESG performance and corporate tax avoidance, investigating the moderating role of directors with international experience in this relationship. Research Methods. The study analyzes ESG-focused data from Indonesian manufacturing…
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Artikel Jurnal
INVESTMENT PAYOFFS OF TOP ESG PORTFOLIOS IN THREE-LARGEST ASIA’S COUNTRIES
Research Purposes. The purposes of the study are to evaluate the performance of the top Environment Social and Governance (ESG) portfolios in the three largest economies and most populous countries in Asia: Indonesia, China, and India, and to capture the dynamics and payoffs of socially responsible…