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All Journal Lontar Komputer: Jurnal Ilmiah Teknologi Informasi JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Accounting Analysis Journal Economic Education Analysis Journal Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi Unram Journal of Community Service (UJCS) Jurnal Akuntansi AKUNESA Prosiding Seminar Nasional Pengabdian Kepada Masyarakat NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Accounting Analysis Journal Jurnal Abdi Negeri
Niswah Baroroh
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Accounting Analysis Journal

 1 
The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation Maharani, Fifi Setya; Baroroh, Niswah
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30039

Abstract

This study aims to examine the effects of leverage, executive character, and institutional ownership on tax avoidance with political connection as a moderating variable. The population was 48 mining companies listed in the Indonesia Stock Exchange during the period of 2014-2017. The sampling method was a purposive sampling method and selected 52 units of analysis from 14 companies. Analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test. The results show that leverage has a significant negative effect while executive character and institutional ownership have no effect on tax avoidance. Then, political connection significantly moderates the effect of leverage and executive character but it does not significantly moderate the effect of institutional ownership on tax avoidance. The conclusion of this research is only leverage which has an effect on tax avoidance and political connection only moderates the effect of leverage and executive character on tax avoidance.
The Roles of Capital Intensity in Moderating Managerial Ownership and Investment Opportunity Set (IOS) on Accounting Conservatism Sholikhah, Zahrotus; Baroroh, Niswah
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.40114

Abstract

This study aims to examine the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism with capital intensity as a moderating variable. The population was the manufacturing companies listed in the Indonesia Stock Exchange (IDX) from 2016-2018 as many as 184 companies. The sampling technique was purposive sampling technique and selected 39 units of analysis from 16 companies. The collection of research data used documentation technique. The analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test using IBM SPSS 24 tools. The results showed that investment opportunity set (IOS) had a significant positive effect while managerial ownership did not affect on accounting conservatism. Capital intensity could not significantly moderate the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism. Based on the result of this research, the conclusion is investment opportunity set (IOS) has a significant positive effect on accounting conservatism. The companies with higher investment opportunity sets (IOS) are able to increase the application of the accounting conservatism principles. Keyword: Accounting Conservatism; Managerial Ownership; Investment Opportunity Set (IOS); Capital Intensity
The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation Maharani, Fifi Setya; Baroroh, Niswah
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30039

Abstract

This study aims to examine the effects of leverage, executive character, and institutional ownership on tax avoidance with political connection as a moderating variable. The population was 48 mining companies listed in the Indonesia Stock Exchange during the period of 2014-2017. The sampling method was a purposive sampling method and selected 52 units of analysis from 14 companies. Analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test. The results show that leverage has a significant negative effect while executive character and institutional ownership have no effect on tax avoidance. Then, political connection significantly moderates the effect of leverage and executive character but it does not significantly moderate the effect of institutional ownership on tax avoidance. The conclusion of this research is only leverage which has an effect on tax avoidance and political connection only moderates the effect of leverage and executive character on tax avoidance.
The Roles of Capital Intensity in Moderating Managerial Ownership and Investment Opportunity Set (IOS) on Accounting Conservatism Sholikhah, Zahrotus; Baroroh, Niswah
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.40114

Abstract

This study aims to examine the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism with capital intensity as a moderating variable. The population was the manufacturing companies listed in the Indonesia Stock Exchange (IDX) from 2016-2018 as many as 184 companies. The sampling technique was purposive sampling technique and selected 39 units of analysis from 16 companies. The collection of research data used documentation technique. The analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test using IBM SPSS 24 tools. The results showed that investment opportunity set (IOS) had a significant positive effect while managerial ownership did not affect on accounting conservatism. Capital intensity could not significantly moderate the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism. Based on the result of this research, the conclusion is investment opportunity set (IOS) has a significant positive effect on accounting conservatism. The companies with higher investment opportunity sets (IOS) are able to increase the application of the accounting conservatism principles. Keyword: Accounting Conservatism; Managerial Ownership; Investment Opportunity Set (IOS); Capital Intensity
Auditor Type as Moderating of the Determinants of Intellectual Capital Disclosure Kurniawan, Ichsan; Baroroh, Niswah
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51439

Abstract

This research intends to examine the effect of an independent board of commissioners, firm size, and leverage on intellectual capital disclosure and to test the auditor type as moderator. The measurement of intellectual capital disclosure uses content analysis. The research population is consumer good industry manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The research sample was taken using the purposive sampling technique with 105 units of analysis. The research data collection method uses the documentation method. The data were analyzed using descriptive statistical analysis techniques and inferential analysis. Hypothesis testing uses moderated regression analysis. The results showed that firm size has a positive effect and leverage has a negative effect on intellectual capital disclosure. Auditor type moderates the effect of leverage on intellectual capital disclosure. The independent board of commissioners does not affect intellectual capital disclosure. Auditor type does not moderate the effect of the independent board of commissioners and firm size on intellectual capital disclosure. The conclusion of this study shows that the disclosure of intellectual capital will be higher in large firms and auditor type will increase the disclosure of intellectual capital in firms with high leverage. Keywords: Intellectual capital disclosure; Independent board of commissioners; Firm size; Leverage; Auditor type
Co-Authors Agus Wahyudin Ahmad Roziqin, Ahmad Airyq, Irnin Miladdyan Amal, Muhammad Ihlashul Arini Syafaah Bramanda Maulana Budi Prasetiyo Budi Prasetiyo, Budi Dwi Cahyaningdyah Elvi Rahmi Heri yanto Heri Yanto Indah Anisykurlillah Indah Fajarini Indah Fajarini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kurniawan, Ichsan Luthfi, Muhammad Fikri Maharani, Fifi Setya Mei Lina Meilani Intan Pertiwi Meldica Widya Ningrum Muhammad Ihlashul Amal Muhammad Khafid Ningrum, Meldica Widya Nur Anita Pertiwi, Meilani Intan Puji Harto Rizkiana, F. R.W. Satriawan, Andhika Setiyaningrum, R. Shanty Oktavilia Sholikhah, Zahrotus Sri Utami Tiara Dwi Lestari