86 results

POST-TAX CHANGE RATES: PERCEPTIONS OF MSME IN BREBES DISTRICT IN TAX RATES

Ghea Dwi Rahmadiane

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

The phenomenon in Indonesia regarding the level of taxpayer compliance is still relatively low when compared to the growth in the number of businesses. This research aims at determining the perception of taxpayers of micro, small and medium enterprises after changes in tax rates government…

FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION: THE ROLE OF ACCOUNTING INFORMATION SYSTEMS

Riska Evi Yanti; Caecilia Widi Pratiwi

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This study aims at determining the effects of organizational structure, organizational culture and user abilities on the quality of accounting information systems and the implications for accounting information quality. The research used was surveying the population of employees in the Jakarta and…

FINANCIAL LEVERAGE AND IDIOSYNCRATIC RISK IN INDONESIA: DOES INTEGRATED REPORTING MATTER?

Much. Rizal P. Geno; Amrie Firmansyah; Dani Kharismawan Prakosa et al.

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This study empirically examines the association between financial leverage and idiosyncratic risk. This study also includes integrated reporting elements as moderating variables. This study employs a quantitative approach with secondary data obtained from the www.idx.co.id, www. finance.yahoo.com…

THE IMPACT OF FINANCIAL TECHNOLOGY ON THE DEVELOPMENT OF FINANCIAL INCLUSION ON MSME

Arie Pratania Putri; Vincent Tiovandy; Jovita Zefanya Stephanie Kawijaya et al.

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This research aims at determining the impact of financial technology on the development of financial inclusion on MSMEs in North Sumatera. The authors took sample by using of one of the perpetrator's economies, namely SMEs in North Sumatra. The 100 samples taken in this research, only 85% of MSMEs…

AGENCY PROBLEM ANALYSIS FROM COMMITTEE AND OWNERSHIP STRUCTURES

Bayu Indra Setia; Erik Syawal Alghifari; Nugraha Nugraha et al.

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This study aims to determine the factors that influence the agency problem. A sample of 14 restaurant, hotel, and tourism sub-sector companies listed on the Indonesia Stock Exchange during the 2010–2019 period with a total of 140 observations was used as the unit of analysis. The method used is…

FINANCIAL REPORTING FRAUD ANALYSIS FROM THE PERSPECTIVE OF THE PENTAGON FRAUD

Nabila Fikri Syafira; Cahyaningsih Cahyaningsih

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

GREEN ACCOUNTING BASED ON UNIVERSITY SOCIAL RESPONSIBILITY: UNDERSTANDING AND CONCERN IN APPLICATION

Novira Sartika; Muhammad Luhtfi Iznillah

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

Along with the development of the world today, every organization (including universities) is expected to be able to make a positive contribution to its social environment, namely through Corporate Social Responsibility (CSR) or in higher education called University Social Responsibility (USR)…

FRAUD IN ACCOUNTING: SURVEYS ON HOTELS IN BANDUNG

Fenny Julianty; Rapina Rapina; Santy Setiawan et al.

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This research aims at determining the Accounting fraud that deliberated violation of the law which involved embezzlement, fraud, abuse of trust, etc by making inappropriate financial reports that can mislead decisionmakers and link to the undesirable financial frauds. This research was conducted by…

FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH

Atiek Sri Purwanti; Yonathan Daya Persada; Roni Budianto et al.

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

Forensic accounting helps to discover fraud practices where the fraud diamond theory is one of the popular theories in this issue. It puts concerns on budget priorities, financial stability, inefficient monitoring, replacement of auditor and directors. As the dependent variable, financial statement…

DETERMINANTS OF SUSTAINABLE FINANCE IN BANKING INDUSTRY

Humaira Uswatun Hasanah; Sistya Rachmawati; Etty Murwaningsari

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This study aims to determine whether the board of directors, independent commissioners, and deposit mobilization affect sustainable finance in banks listed on the Indonesia Stock Exchange in the 2016-2020 period. The population used in this study is banking listed on the Indonesia Stock Exchange in…

MASTER-D W-MOOC PLATFORM BASED MEDIA AS AN ONLINE LEARNING SOLUTION FOR DYSLEXIC ACCOUNTING STUDENTS

Aldi Adi Pratama; Hans Pangaribuan; I Gede Yoga Widnyana et al.

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

Health protocol rules during the New Normal period due to the COVID-19 virus pandemic in Indonesia are serious obstacle, especially the online learning process in universities. Accounting students are required to excel in attending lectures and online practice, including accounting students with…

THE EFFECT OF OWNERSHIP STRUCTURE ON FINANCIAL DISTRESS: EVIDENCE IN INDONESIAN MANUFACTURING COMPANIES

Lintang Santoso; Yeterina Widi Nugrahanti

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This study aims to determine the effect of ownership structure on financial distress. The research method used in this study is quantitative methods and data collection techniques using purposive sampling. The population in this study are manufacturing companies listed on the Indonesia Stock…

MSME PERFORMANCE EFFECTIVENESS DURING COVID 19 PANDEMIC PERIOD

Hariadi Hariadi; Fitri Humairoh; Desmiyawati Desmiyawati et al.

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This research aims at examining the influence of the effect of e-commerce, innovation and accounting information systems on the MSMEs’ performance in the Bengkalis district. The population method used in this research was MSMEs in Bengkalis district. The samples in this research were 100 MSMEs that…

NET BENEFITS OF USING ZAHIR ACCOUNTING SOFTWARE IN THE USER'S PERSPECTIVE

Ayu Ningtiyas; Emmy Indrayani

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This research aims at examining and analyzing the effect of system quality, information, and services on user usage and satisfaction. Moreover, the user usage and satisfaction on net benefits provided by Zahir Accounting Software using the Delone and Mclean models. Then, the analysis of this…

EXAMINING EARNINGS MANAGEMENT AND FIRM AGE: A QUANTITATIVE COMPARATIVE STUDY

Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Nur Khamisah

Jurnal Riset Akuntansi Kontemporer, Vol. 14 No. 1 · 2022 · Indonesian · DOAJ

This paper examines the association of firm age on earnings management (EM). We compared the large samples of 688 and 844 year-observation on listed firms in Indonesia stock exchange (IDX) and Singapore stock exchange (SGX), respectively. SGX is used as a benchmark of South East Asia (SEA) stock…

AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT

Arie Pratania Putri; Nur Nabila; Viony Augustin et al.

Jurnal Riset Akuntansi Kontemporer, Vol. 13 No. 1 · 2021 · Indonesian · DOAJ

Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis…

INFLUENCE OF FISCAL STRESS AND LEGISLATURE SIZE ON EXPENDITURE CHANGE

Ifa Ratifah; Peni Nuraeni

Jurnal Riset Akuntansi Kontemporer, Vol. 13 No. 2 · 2021 · Indonesian · DOAJ

The study aims to examine and analyze the effect of fiscal stress and legislative size on expenditure change in the district or city of West Java Province. The research method used is descriptive method and verification method. Data collection techniques are carried out through secondary data…

SUSTAINABILITY BLUE DISCLOSURES: INDEX DEVELOPMENT AND PRELIMINARY IMPLEMENTATION

Derry Wanta; Juniati Gunawan

Jurnal Riset Akuntansi Kontemporer, Vol. 13 No. 2 · 2021 · Indonesian · DOAJ

The aim of this paper is to develop a sustainability blue disclosure index and evaluating the implementation to provide preliminary findings through the information disclosed in annual reports. This disclosure considers blue economy activities namely Sustainability Blue Disclosures (SBD). A…

CONTINUANCE USE OF MANAGEMENT INFORMATION SYSTEMS FOR CIVIL REGISTRATION SERVICES

Ghina Fitri Ariesta Susilo; Panji Afandi

Jurnal Riset Akuntansi Kontemporer, Vol. 13 No. 1 · 2021 · Indonesian · DOAJ

Department of Population and Civil Registration of Magelang City is a local government agency that run public services effectively and efficiently. It is because the service is oriented to the societies. This study aims to analyze supporting technology as performance support of the Department of…

EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE

Suud Al Habsyi; Harry Suharman; Sofik Handoyo

Jurnal Riset Akuntansi Kontemporer, Vol. 13 No. 2 · 2021 · Indonesian · DOAJ

This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear…