Lightning Component :
<aura:component>
<aura:attribute name="newacc" type="Account" default="{}"/>
<lightning:input type="text" value="{!v.newacc.Name}"/>
<lightning:button label="Call server" onclick="{!c.tested}"/>
</aura:component>
JavaScript Controller :
({
tested : function(component, event, helper) {
var acc = component.get("v.newacc");
if(Object.entries(acc).length === 0 && acc.constructor === Object){
console.log("Object is empty");
}else{
console.log("Object is not empty");
}
}
})