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Journal : Accounting Analysis Journal

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The Effect of Leverage, Sales Growth, Cash Flow on Financial Distress with Corporate Governance as a Moderating Variable Giarto, Rizka Vidya Dwi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.31022

Abstract

The aim of this study is to detect the effect of leverage, sales growth, and cash flow on financial distress with corporate governance as moderating variable. This research used all of basic and chemical sector manufacturing companies listed on the Indonesian Stock Exchange (IDX 2013-2017 period, there were 69 companies. Sampling used with purposive sampling technique and selected 31 companies with 152 analysis units. The data was analysed by descriptive statistical analysis and logistic regression for inferential statistical. The Results show that leverage has significant positive effect to financial distress. Sales growth has no significant effect to financial distress. Cash flow has a significant negative effect to financial distress. Corporate governance measured by managerial ownership is be able to weaken the positive effect of leverage and strengthen the negative effect of sales growth to financial distress, but not be able to strengthen the negative effect of cash flow to financial distress. The conclusions in this research are just leverage and cash flow have significantly effect to financial distress, as well as corporate governance only able to moderate the effect of leverage and sales growth to financial distress.
The Effect of Profitability, Leverage, and Firm Size on Earnings Quality with Independent Commissioners as Moderating Variable Purnamasari, Eva; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42067

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on earnings quality with an independent commissioner as a moderating variable. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sample selection uses a purposive sampling technique that produces a sample of 41 companies. The method used in this study is the documentation technique using secondary data derived from financial statements. The analytical tool used is Moderate Regression Analysis (MRA) with the help of SPSS software version 22. The results of this study indicate that profitability and firm size significantly have a positive effect on earnings quality. Meanwhile, leverage significantly has a negative effect on earnings quality. The effect of profitability and leverage on earnings quality cannot be moderated by independent commissioners. However, independent commissioners can only moderate the effect of firm size on earnings quality. The conclusion of this research is that companies can increase profitability and firm size and reduce the level of leverage to be able to produce quality profits by optimizing the proportion of independent commissioners in large companies. Keywords: Profitability; Leverage; Firm Size; Earnings Quality; Independent Commissioners
The Effect of Profitability, Liquidity, and Asset Structure on Capital Structure with Firm Size as Moderating Variable Dewi, Cicilia Ratna; Fachrurrozie, Fachrurrozie
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.v10i1.44516

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, and asset structure on capital structure with firm size as a moderating variable. The population of this study was all property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2014-2016. The number of samples used was 39 companies with the audit of analysis of 117. This study used secondary data taken from the annual financial statements. The method of data analysis was descriptive analysis and Moderated regression analysis by difference absolute value test. The data analysis used was IBM SPSS Statistics 21. The result of the study showed that profitability, liquidity, and asset structure had negative and significant effects on capital structure. Firm size was able to moderates significantly the effect of liquidity on capital structure, but it is not able to moderate the effect of profitability and asset structure on the capital structure. The study concludes that capital structure is influenced by profitability, liquidity, and liquidity that moderated by firm size. Keywords: Profitability; Liquidity; Asset Structure; Capital Structure; Firm Size
The Determinants of Banking Stock Returns in Indonesia Using Intervalling Method Jati, Damar Kartika; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.48753

Abstract

This study aims to analyze the effect of LDR, ROA, CAR, EPS, and DER on stock returns by the method of intervalling. This study takes the banking population listed on the Indonesia Stock Exchange (BEI) in 2015-2017 as many as 45 banks. The sampling technique used purposive sampling and obtained 25 banks so that 150 units of analysis for data 6 months and 75 units of analysis for data 12 months. The data uses semester, annual financial reports, and stock closing prices for 2015-2017. The multiple regression analysis method was used in this study with the IBM SPSS 21.0 analysis tool. The results of data analysis show that CAR has a significant positive effect on stock returns at intervals of 6 and 12 months. ROA has a significant negative effect on stock returns at 12-month intervals. LDR, EPS, and DER do not affect stock returns. The conclusion of this study is that CAR can affect stock returns. Keywords: Stock Return, Loan to Deposit Ratio; Return on Assets; Capital Adequacy Ratio; Earning per Share; Debt to Equity Ratio
DETERMINAN KEBIJAKAN DIVIDEN TUNAI DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Candra, Nayoko Adi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9751

Abstract

Tujuan dilakukan penelitian ini untuk menjelaskan pengaruh likuiditas, leverage, ukuran perusahaan terhadap kebijakan dividen tunai dengan profitabilitas sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011 – 2013 yang berjumlah 141 perusahaan. Penentuan sampel menggunakan metode purposive sampling yang kemudian diperoleh 19 perusahaan manufaktur. Metode analisis yang digunakan adalah analisis jalur. Hasil yang diperoleh dalam penelitian ini adalah likuiditas tidak berpengaruh terhadap profitabilitas sedangkan leverage dan ukuran perusahaan berpengaruh terhadap profitabilitas. Profitabilitas berpengaruh terhadap kebijakan dividen tunai. Profitabilitas tidak dapat menjadi variabel intervening anatara likuiditas, leverage dan ukuran perusahaan terhadap kebijakan dividen tunai. Simpulan dari penelitian ini yaitu besarnya leverage dan ukuran perusahaan terbukti mampu mempengaruhi rendahnya profitabilitas. Perusahaan yang mempunyai profitabilitas besar tidak selalu memberikan dividen yang tinggi. Saran bagi investor yang menginginkan dividen tinggi hendaknya memilih perusahaan dengan tingkat hutang rendah. Bagi perusahaan hendaknya pemenuhan keuangannya dipenuhi dengan modal sendiri. Bagi penelitian selanjutnya hendaknya menggunakan sampel yang lebih luas.The purpose of this research to clarify the effect of liquidity , leverage , size of the company to cash dividend policy with profitability as an intervening variable. The population in this study are all companies listed on the Indonesia Stock Exchange period 2011 - 2013 totaling 141 companies. The samples using purposive sampling method which was then acquired 19 manufacturing companies. The analytical method used is path analysis. The results obtained in this study is the liquidity does not affect the profitability and the size of the company while the leverage effect on profitability. Profitability affect the cash dividend policy. Profitability can not be intervening variables anatara liquidity, leverage and the size of the company against cash dividend policy. Conclusions from this research that the amount of leverage and the size of the company proved capable of affecting low profitability. Companies that have a large profitability does not always give a high dividend. Suggestions for investors who want high dividends should choose companies with low debt levels. For companies should fulfill their financial filled with their own capital. For further research should use a broader sample.
DETERMINAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Kasiono, Dedi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9760

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh keandalan akrual, tingkat hutang, volatilitas arus kas, dan volatilitas penjualan terhadap persistensi laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 -2013 sejumlah 139 perusahaan. Sebanyak 81 perusahaan dijadikan sebagai sampel dengan menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu SPSS. Persistensi Laba diukur dengan menggunakan proksi laba sebelum pajak dibagi saham yang beredar. Hasil penelitian menunjukkan variabel keandalan akrual, dan volatilitas penjualan berpengaruh positif terhadap persistensi laba, variabel tingkat hutang berpengaruh negatif terhadap persistensi laba, variabel volatilitas arus kas tidak berpengaruh terhadap persistensi laba.This study aims to describe the influence of the reliability of the accrual, the level of debt, cash flow volatility, and volatility persistence against the sales profit. The population in this research is the manufacturing companies listed on BEI 2011-2013 an amount of 139 companies. As many as 81 companies serve as samples by using purposive sampling technique. Methods of analysis used was multiple linear regression analysis with SPSS tools. Persistence of profit is measured by using a proxy profit before tax divided shares in circulation. The results showed variable reliability of accrual and sales volatility influential positive against profit persistence, variable rate debt a negative effect againts the persistence of profit, cash flow volatility variable have no effect against persistence.
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
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.
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.
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 Ramadhani, Atika Rizky 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