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PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COST DAN CSR DISCLOSURE TERHADAP FINANCIAL PERFORMANCE Tunggal, Whino Sekar Prasetyaning; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4200

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh environmental performance, environmnenal cost terhadap financial performance dengan corporate social responsibility (CSR) disclosure sebagai variabel intervening . Sampel dalam penelitian ini adalah 105 perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan dalam penelitian ini adalah analisis jalur. Hasil penelitian menunjukkan bahwa environmental performance memiliki pengaruh positif yang signifikan terhadap financial performance dan CSR disclosure. Sedangkan CSR disclosure tidak memiliki pengaruh terhadap financial performance, dan environmental cost tidak memiliki pengaruh yang signifikan terhadap CSR disclosure. Sebagai variabel intervening CSR disclosure dapat memberikan dukungan positif untuk pengaruh secara tidak langsung antara environmental cost terhadap financial performance, akan tetapi tidak untuk pengaruh environmental performance terhadap financial performance.  The purpose of the research were the effect of environmental performance, environmental cost toward financial performance with Corporate Social Responsibility (CSR) disclosure as Intervening Variable. The sample of this research was 105 companies which listed in Indonesian Stock Exchange that publish their financial and annual report in 2010-2012. Analyzing tehnique that was used in this research was path analysis. The result of this research showed that environmental performance had significance effect toward financial performance and CSR disclosure. whereas CSR disclosure didnt have effect toward financial performance and environmental cost didnt have effect toward CSR disclosure. As an intervening variable CSR disclosure didnt give positife support between environmental performance and financial performance, while not for environmental cost and financial performance.
The Analysis of Factors and Moderation of Book Tax Difference on The Property Real Estate Sari, Sandhiny Permata; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.10920

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh variabel aliran kas, leverage, book tax difference terhadap persistensi laba dengan komponen laba akrual sebagai variabel moderasi pada perusahaan property dan realestate yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Penelitian ini menggunakan data sekunder yaitu laporan keuangan dengan metode purposive sampling dimana jumlah sampel 16 perusahaan lolos kriteria dengan tiga tahun pengamatan. Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis deskriptif dan regresi linier berganda dengan variabel moderating dengan α 0.05. Hasil penelitian menunjukan variabel aliran kas tidak berpengaruh secara signifikan terhadap persistensi laba (0.747>0.05). Variabel leverage dengan arah positif berpengaruh signifikan terhadap persistensi laba (0.11<0.05). Variabel book tax difference dengan arah negatif berpengaruh signifikan terhadap persistensi laba (0.007<0.05). Variabel komponen laba akrual tidak berpengaruh signifikan terhadap hubungan antara book tax difference terhadap persistensi laba (0.235>0.05). Simpulan penelitian ini leverage dan book tax difference berpengaruh signifikan terhadap persistensi laba, sedangkan aliran kas tidak berpengaruh signifikan dan komponen laba akrual gagal mempekuat atau memperlemah hubungan antara book tax difference dengan persistensi laba.  The study aimed to analyze the influence of cash flow, leverage, book tax difference to the earnings persistence moderated by accrual component at the property and realestate companies listed on the Indonesia Stock Exchange in the period 2011-2013. The study uses secondary data that financials reports with purposive sampling method where 16 companies fix sample with three years observation. The hypothesis was tested by classical assumptions, descriptive analysis and multiple linier regression with moderating variable with α 0.05. The results showed that cash flow did not significantly influence to the earnings persistance (0.747>0.05). Leverage affecting positively, significantly influence to the earnings persistance laba (0.11<0.05). Book tax difference  affecting negatively significantly influence to the earnings persistance laba (0.007<0.05). And accrual component did not significantly influence to the relation between of book tax difference and earnings persistence (0.235>0.05). The conclusion of this study are leverage and book tax difference significantly influence to earning persistence while cash flow did not significantly influence and accrual component fail to strengthen or weaken between book tax difference and earning persistence.
Analysis of Factors Effecting on The Probability of Financial Distress Prasetyo, Rifki Adhi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12668

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, aktivitas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas financial distress pada perusahaan sektor pertambangan Indonesia. Populasi penelitian yaitu 41 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 23 sampel perusahaan. Pengolahan data menggunakan teknik analisis regresi logistik dengan bantuan SPSS versi 21. Jenis penelitian ini merupakan penelitian kuantitatif. Alat analisis yang digunakan meliputi analisis statistik deskriptif dan uji multikolinearitas. Dalam pengujian pengaruh antar variabel, alat analisis yang digunakan berupa uji goodness-of-fit, uji overall model fit, dan nagelkerke R square. Berdasarkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa tidak terdapat pengaruh antara variabel solvabilitas, likuiditas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas terjadinya financial distress. Sedangkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa variabel aktivitas memiliki pengaruh negatif signifikan terhadap probabilitas. This study aims to examine the effects of liquidity, activity, managerial ownership, institutional ownership, and firm size on the probability of financial distress in Indonesian mining sector companies. The research population was 41 mining sector companies listed in Indonesia Stock Exchange in 2010-2014. The sampling technique used purposive sampling method to get 23 company samples. Data processing used logistic regression analysis technique with the help of SPSS version 21. This research type was quantitative research. The analysis tools used including descriptive statistical analysis and multicolinearity test. In testing the effect between variables, the analysis tool used in the form of goodness-of-fit test, overall model fit test, and nagelkerke R square. Based on the testing of research sample used logistic regression indicated that there was no influence between variables of solvability, liquidity, managerial ownership, institutional ownership, and firm size to probability of occurrence of financial distress. While testing the research sample used logistic regression showed that the activity variable had a significant negative effect on the probability
PENGARUH BAGI HASIL DAN JUMLAH CABANG TERHADAP DEPOSITO MUDHARABAH BANK SYARIAH Islami, Helnia Nur; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14359

Abstract

Bank syariah kini mengalami perkembangan pesat di Indonesia.Hal ini dapat dilihat dengan semakin meningkatnya tingkat kepercayaan nasabah dalam menginvestasikan dananya di bank syariah. Penelitian ini bertujuan untuk menganalisis pengaruh Bagi Hasil dan Jumlah Jaringan Anak Cabang terhadap Volume Deposito Mudharabah pada perbankan syariah di Indonesia periode 2010-2013. Populasi penelitian adalah bank umum syariah dan unit usaha syariah. Penelitian ini menggunakan data sekunder yang diambil dari Statistik Perbankan Syariah dari situs resmi Bank Indonesia.Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda.Hasil penelitian menunjukan bahwa bagi hasil tidak berpengaruh secara signifikan terhadap deposito mudharabah. Jumlah anak cabang berpengaruh secara positif terhadap deposito mudharabah. Kemampuan prediksi dari kedua variabel tersebut terhadap Deposito Mudharabah adalah sebesar 96, 7% sedangkan sisanya sebesar 3, 3% dipengaruhi oleh faktor lain di luar model penelitian. Kesimpulan adalah secara parsial variable Bagi Hasil tidak berpengaruh terhadap volume deposito mudharabah. Saran untuk penelitian selanjutnya diharapkan menggunakan data dengan periode waktu yang lebih panjang, menambah variabel independen lain dan meneliti dana pihak ketiga lain selain deposito mudharabah. Islamic banks are now experiencing rapid development in Indonesia. This can be seen by the increasing level of customer confidence in investing their funds in Islamic banks. This study aims to influence profits Sharing and Number of Branches of the Child Network Volume Mudharabah deposits in Islamic banking in Indonesia 2010-2013. Population of this research are Islamic banks and Islamic business units. This study uses secondary data drawn from Islamic Banking Statistics from the official website of Bank Indonesia and the Central Bureau of Statistics. Data analysis techniques used in this study is multiple regression analysis.nThese results indicate that the does not effect of profit sharing on Mudharabah deposits. Predictive ability of the four variables on Mudharabah deposits amounted to 96,7%, while the remaining 3, 3% is influenced by other factors outside the research model. The conclusion of the study is that the partially variable and the number of children branches affect the volume of deposits mudaraba. Meanwhile, the profit share does not affect the volume of deposits mudaraba. Suggestions for further research are expected to use the data with a longer period of time, add another independent variable and researching third party funds other than deposits mudharabah.
The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report Sinaga, Korentina Juniasti; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18690

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, rasio aktivitas, tipe industri, komite audit, dewan direksi, dan komisaris independen terhadap pengungkapan sustainability report. Populasi penelitian ini adalah 31 perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Pemilihan sampel penelitian ini menggunakan metode purposive sampling. Berdasarkan metode purposive sampling, sampel yang masuk kriteria sebanyak 11 perusahaan. Unit analisis sampel sebanyak 44 perusahaan. Teknik pengumpulan data yang digunakan adalah dengan metode dokumentasi. Sedangkan, teknik analisis data yang digunakan untuk menguji hipotesis yaitu analisis statistik deskriftif dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa tipe industri dan dewan direksi  berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. Variabel profitabilitas menunjukkan pengaruh negatif dan signifikan terhadap pengungkapan sustainability report. Variabel rasio aktivitas, komite audit, komisaris independen tidak pengaruh terhadap pengungkapan sustainability report. Berdasarkan hasil penelitian, dapat disimpulkan bahwa variabel tipe industri dan dewan direksi dapat memberikan peran penting dalam pengungkapan sustainability report. The purpose of this research is to know the effect of profitability, activity ratio, industrial type, audit committee, board of directors, and independent commissioner to disclosure of sustainability report. The population of this study are 31 LQ45 companies listed in Indonesia Stock Exchange period 2013-2016. Selection of this research sample used purposive sampling method. Pursuant to purposive sampling method, samples entering criteria as many as 11 companies. The sample analysis unit is 44 companies. Technique of collecting data used is by method of documentation. Meanwhile, data analysis techniques used to test the hypothesis of descriptive statistical analysis and multiple regression analysis. The results of this study indicate that industry type and board of directors have a positive and significant impact on the disclosure of sustainability report. Profitability variables show a negative and significant influence on the disclosure of sustainability report. Activity ratio variables, audit committees, independent commissioners have no influence on the disclosure of sustainability report. Based on the result of  research, it can be concluded that industry type and board variable can give an important role in sustainability report disclosure.
The Determinant of Accounting Conservatism on Manufacturing Companies in Indonesia Sugiarto, Hening Vidyari Shinta; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.20433

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh financial distress, leverage, investment opportunity set (IOS), dan kepemilikan manajerial terhadap konservatisme akuntansi. Populasi peneltian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2016 sebanyak 143 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga menghasilkan 20 sampel dan 80 unit analisis. Alat analisis data yang digunakan yaitu analisis regresi linear berganda dengan menggunakan Program IBM SPSS 23. Hasil penelitian menunjukkan bahwa financial distress dan leverage berpengaruh positif secara signifikan terhadap konservatisme akuntansi. Namun, investment opportunity set (IOS) tidak berpengaruh terhadap konservatisme akuntansi. Sedangkan kepemilikan manajerial berpengaruh negatif secara signifikan terhadap konservatisme akuntansi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa financial distress dan leverage dapat meningkatkan penerapan konservatisme akuntansi. Sedangkan kepemilikan manajerial dapat menurunkan penerapan konservatisme akuntansi.
Profitability as the Moderator of the Effects of Dividend Policy, Firm Size, and Asset Structure on Debt Policy UMBARWATI, UMI; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22725

Abstract

The purpose of this study is to examine the profitability in moderating the effect of dividend policy, firm size, and assets structure towards debt policy. The population of this study were manufacturing companies were listed on the Indonesia Stock Exchange (BEI) during 2014-2016. The population of this study were 136 companies and research samples of 37 companies. The sample selection used in this study was a purposive sampling technique obtained by 111 analysis units. Data collection techniques used are documentation techniques by collecting the required data from the financial statements. The analytical technique using moderation regression analysis using the difference absolute value test. Assets structure has a positive effect on debt policy, firm size negatively affect on debt policy and dividend policy does not significantly effect on debt policy. Profitability can be used to moderate the effect of dividend on debt policy. However, profitability can not be used to moderate firm size and assets structure towards debt policy. The conclusion of this research is that debt policy is effect by assets structure and profitability can moderate the effect of dividend policy towards debt policy.
The Effect of Total Quality Management to The Performance of The Company with The Balanced Scorecard Approach As Intervening Variables Winarti, Winarti; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.13863

Abstract

Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh langsung variabeltotal quality management terhadap kinerja perusahaan, menganalisa total quality management terhadap kinerja perusahaan melalui balanced scorecard, menganalisa pengaruh variabel total quality management terhadap kinerja perusahaan melalui pendekatan BSC pada indikator perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. Populasi terdiri dari 8 perusahaan manufakturyang berada di kabupaten/kota Pati.Sampel yang memenuhi kriteria sebanyak 35 responden dengan 3 unit analisis penelitian yaitu manajer, karyawan dan pelanggan.Teknik pengambilan sampel menggunakan probabolity sampling sehingga dihasilkan delapan perusahaan. Metode analisis data menggunakan analisis statistik Inferensial, analisis uji asumsi klasik, dan analisis regresi menggunakan SPSS Statistics 21. Hasil penelitianmenunjukkan bahwa total quality management tidak berpengaruh langsung terhadap kinerja perusahaan. Dilihat dari efek mediasi, variabel balanced scorecard memediasi hubungan antara TQM terhadapkinerja perusahaan. Simpulan dari penelitian ini adalahvariabel TQMtidak berpengaruh langsung terhadap kinerja perusahaan dan variabel total quality management berpengaruh terhadap kinerja perusahaan melalui pendekatan balanced scorecard pada indikator perspektif pelanggan, perspektif  bisnis internal serta  perspektif pertumbuhan dan pembelajaran.   This study aimed to analyze the effect of total quality management variable on company performance, to analyze total quality management on company performance through balanced scorecard, to analyze the effect of total quality management variable on company performance using BSC approach on indicators of customer perspective, internal business, growth and learning perspective. The population of eight companies of manufacturing which were in Pati Regancy.The sample which was appropriate with the criteria as many as thirty five respondents was three units of analysis research: the manager, the employees and the customers.The sampling technique used probability sampling. The data analysis method used inferential statistical analysis that was classical assumption test analysis, and regression analysis using SPSS Statistics 21. The results of this study showed that total quality management variable did not affect on company performance. Judging from the effect of mediation, balanced scorecard mediation the relationship between of TQM on company performance.Summary of this study is the TQM variable indirectly affected on company performance which mediated by balanced scorecard variable and total quality management variable affected the company performance using balanced scorecard approach on indicators of customer perspective, internal business perspective, growth and learning perspective. Keywords: Total Quality Management; Company Performance; and Balanced Scorecard.
Profitability Mediates the Effect of Managerial Ownership, Company Size, and Leverage on the Disclosure of Intellectual Capital Barokah, Lefi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27860

Abstract

The aims of this research are to examine the effect of managerial ownership, firm size and leverage on intellectual capital disclosure by accommodated profitability as mediating variable that mediated the effect of firm size and leverage. The population in this study was34 banking companies listed in Indonesian Stock Exchange (BEI) in 2014-2017. The sample selection used purposive sampling method and collected 38 samples with152 unit analysis. The hypotheses testing used path analysis by IBM SPSS AMOS version 22. The results of analysis showed that firm size has a positive significant effect on intellectual capital disclosure and profitability. Leverage has a negative significant effect on intellectual capital disclosure. The results showed that the level of intellectual capital disclosure banking sector in Indonesia is quite high 50,52%. Profitability failed to mediate firm size and leverage on intellectual capital disclosure. The further research can use other types of intellectual capital intensive industry sectors such as electrical, information technology and services. The management of the companies are expected to be able to manage the assets resources well. Use the nominal value of intellectual capital owned by the company to measure intellectual capital disclosure.
Effect of Managerial Ownership, Leverage, Firm Size and Profitability on Accounting Conservatism Solichah, Nur; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.27847

Abstract

This study aims to obtain empirical evidence about the effect of managerial ownership, leverage, firm size, and profitability on accounting conservatism. The population of this study were 149 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 until 2016. The number of samples used was 82 companies with a unit of analysis of 246. The selection of research samples using purposive sampling method. The analytical tool used to test the hypothesis is multiple regression analysis using IBM SPSS 23. The results of this study prove that managerial ownership, leverage, firm size, and profitability simultaneously influence accounting conservatism. The hypothesis testing partially shows that the size of the company has a significant positive effect on accounting conservatism. Profitability has a significant negative effect on accounting conservatism. Meanwhile, managerial ownership and leverage have no significant effect on accounting conservatism. Conclusions in this study indicate that the greater the size of the company will increase the application of accounting conservatism while the greater the profitability will reduce the application of accounting conservatism in manufacturing companies.
Co-Authors - Kardoyo -, Kardiyem A.A. Ketut Agung Cahyawan W Achmad Fauzi Agus Wahyudin Ahmad Nurkhin Alifattiin Andar Murdani Amal, Muhammad Ihlashul Ambarriyah, Siti Bekti Anisa Nurfitriana Anisyukurillah, Indah Anna Kania Widiatami Asrori Asrori Barokah, Lefi Baswara, Satsya Yoga Bestari Dwi Handayani Cahyani, Ardhita Indah Claudia, Gita Dea Afita Dedi Kasiono, Dedi Devi, Berti Desbriantika Kusuma Dewi, Cicilia Ratna Djoko Widodo Dovina Navanti Dwi Anggoro Saputro, Dwi Anggoro Fadhilah Mahanani Saputri Fernando, Nadim Fian Tri Rohmah Fuad, Muhammad Nur Galuh Tristianasari, Galuh Gatot Putra Dewa, Gatot Putra Giarto, Rizka Vidya Dwi Harsono Harsono Hasan Mukhibad Helnia Nur Islami, Helnia Nur Herdiawan Rudi Pradana, Herdiawan Rudi Ika Ria Padmawati, Ika Ria Indah Anisykurlillah Indah Anisyukurillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jarot Tri Bowo Santoso Jati, Damar Kartika Kiswanto Kiswanto Linda Agustina Lyna Latifah Maulana, Aditya Ahmad Mia Nur Mufidah Muhammad Feriady, Muhammad Muhammad Wakhid Ibrahim, Muhammad Wakhid Muhsin Muhsin Muhsin, Muhsin Nanik Sri Utaminingsih Nayoko Adi Candra, Nayoko Adi Nina Oktarina Nur Solichah, Nur Pamungkas, Fuad Jaka Permatasari, Yoan Prabowo Yudo Jayanto Prasetyo, Ery Teguh Prasetyo, Rifki Adhi Prasetyo, Rifki Adhi Purnamasari, Eva Ratieh Widhiastuti Ratna Aditya Ningrum, Ratna Aditya Sari, Puji Novita Sari, Sandhiny Permata Sari, Sandhiny Permata Setyadi Irfan, Setyadi Sinaga, Korentina Juniasti Sinaga, Korentina Juniasti Sugiarto, Hening Vidyari Shinta Sugiarto, Hening Vidyari Shinta Sya'diyah, Nurhalimatusy Tsalatsah Nurakhiroh, Tsalatsah UMBARWATI, UMI UMBARWATI, UMI Whino Sekar Prasetyaning Tunggal, Whino Sekar Prasetyaning Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Winarti Winarti Woelandari Pantjolo Giningroem, Dewi Sri Yaningsih, Susi Zulfahra, Rizqia Naurah