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Intellectual Capital Disclosure and Its Implications on Cost of Equity Capital with Information Asymmetry as An Intervening Variable (An Empirical Study on Manufacturing Companies Listed in IDX Year 2012-2014) Setiawati, Eka; Agustina, Linda
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.v5i4.10475

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh Intellectual Capital Disclosure terhadap Cost of Equity Capital dengan Asimetri Informasi sebagai Variabel Intervening. Populasi penelitian ini adalah seluruh perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014 sejumlah 148 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga menghasilkan 23 perusahaan dengan 69 unit analisis. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa Intellectual Capital Disclosure tidak berpengaruh secara langsung terhadap Cost of Equity Capital. Selain itu, Intellectual Capital Disclosure melalui Asimetri Informasi tidak berpengaruh terhadap Cost of Equity Capital. Intellectual Capital Disclosure tidak berpengaruh negatif terhadap Asimetri Informasi. Asimetri Informasi berpengaruh signifikan positif terhadap Cost of Equity Capital. Penelitian selanjutnya untuk menambah sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), menambah variabel lain yang dapat mempengaruhi Cost of Equity Capital seperti kebijakan deviden. The purpose of this study was to analyze the effect of Intellectual Capital Disclosure on the Cost of Equity Capital with Information Asymmetry as an intervening variable. The research’s population is the entire industrial sector of manufacturing companies listed in Indonesian Stock Exchange from 2012 to 2014 with total number of 148 companies. The sampling technique used in this research is purposive sampling and the result of purposive sampling 23 industrial enterprises was selected with a total 69 companies for analysis. The data analysis technique used are descriptive statistic and path analysis. The result showed that Intellectual Capital Disclosure has no directly affect on the Cost of Equity Capital. Beside that, Intellectual Capital Disclosure with Information Asymmetry has no affect on the Cost of Equity Capital. Intellectual Capital Disclosure has no effect negative on the Information Asymmetry. Information Asymmetry has effect positive significant on the Cost of Equity Capital. Suggestion for further research is to increase the number of companies listed on the Indonesian Stock Exchange, add the other variable that can affect the Cost of Equity Capital like dividend policy.
Determining Factors of The Use of Accounting Information on Small and Medium Enterprises with Good Corporate Governance as An Intervening Variable Mustaghfiroh, Mustaghfiroh; Yanto, Heri
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.v5i4.11995

Abstract

Penelitian bertujuan untuk mengetahui bagaimana pengaruh pendidikan pemilik, umur perusahaan dan skala usaha terhadap penggunaan informasi akuntansi pada usaha kecil dan menengah dengan good corporate governance sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini sejumlah 250 responden. Pengambilan sampel menggunakan teknik simple random sampling. Pengambilan data dilakukan dengan survey lapangan.Instrumen yang digunakan dalam pengambilan data adalah kuesioner. Analisis data dalam penelitian ini menggunakan analisis jalur dengan AMOS 21. Hasil penelitian menunjukkan bahwa pendidikan pemilik terhadap good corporate governance, skala usaha dan good corporate governance terhadap penggunaan informasi akuntansi dinyatakan berpengaruh positif dan signifikan. Sedangkan umur perusahaan dan skala usaha tidak berpengaruh positif yang signifikan terhadap good corporate governance. Good corporate governance terbukti memediasi pengaruh pendidikan pemilik, umur perusahaan dan skala usaha dalam penggunaan informasi akuntansi pada usaha kecil dan menengah di Kabupaten Kendal. The study aims to determine how the educational influence of the managers, a company's age and scale of the use of accounting information on small and medium enterprises with good corporate governance as an intervening variable. The sample used in this study a number of 250 respondents. Sampling using simple random sampling technique. Data were collected by field survey. The instruments used in data collection was a questionnaire. Analysis of the data in this study using path analysis with AMOS 21. The results showed that the managers education to good corporate governance, business scale and good corporate governance of the use of accounting information revealed positive and significant impact. While the age of the firm and the business scale is not a significant positive effect on good corporate governance. Good corporate governance shown to mediate the influence of managers education, the age of the company and the business scale in the use of accounting information on small and medium enterprises in Kendal.
The Effect of Political Competition, HDI, and Leverage on The Availability and Accessibility of Local Financial Information on The Website Hanifah, Fika Fikrotul; Kiswanto, Kiswanto
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.v6i2.14281

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi politik, indeks pembangunan manusia, dan leverage terhadap ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah. Populasi dalam penelitian ini adalah seluruh pemerintah daerah di Indonesia yang berjumlah 542 dengan menggunakan purposive sampling dan metode dokumentasi. Sampel penelitian sebanyak 51 pemerintah daerah. Analisis data menggunakan analisis statistik deskriptif dan analisis regresi berganda dengan program SPSS versi 21. Hasil penelitian model penelitian I menunjukkan bahwa indeks pembangunan manusia dan leverage berpengaruh terhadap ketersediaan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap ketersediaan informasi keuangan daerah. Hasil model penelitian II adalah indeks pembangunan manusia dan leverage berpengaruh terhadap keteraksesan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap keteraksesan informasi keuangan daerah. Berdasarkan hasil penelitian dapat disimpulkan bahwa faktor yang mempengaruhi ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah yaitu indeks pembangunan manusia dan leverage. This study aims to determine the effect of political competition, human development index, and leverage to the availability and accessibility of regional financial information on local government website. The population of this study is 542 of local government with purposive sampling and documentation method. The research sample is as many as 51 local government. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that human development index and leverage gives effect to regional financial information availability on the first research model. Beside it, the political competition has not give effect on regional financial information availability. The second research model result is human development index and leverage gives effect to regional financial information accessibility. Then, the political competition has not give effect on accessibility of regional financial information. Based on the research result can be conclude that influence factors of availability and accessibility of regional financial information on local government website are human development index and leverage.
The Determinant of Regional Financial Information Transparency on the Official Website of Local Government Annisa, Rifka; Murtini, Henny
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.v7i1.18213

Abstract

This study aims to determine the effect of political competition, local government’s size, local government’s financial independency, audit opinion, and complexity of government to the availability and accessibility of regional financial information (IKD) on the official website of the local government. The measurement of the availability of IKD used component total of LKPD and APBD 2015, while the measurement accessibility of IKD used index of IKD. The population of this study is all of local governments on Java Island that consist of regency government, and district government. The amount of local governments is 119. To collect the data, the writer took 91 local governments from the population as the sample by using Purposive Sampling. The writer also used documentation technique to collect data. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that political competition and audit opinion gives effect to IKD availability on the first research model. The second research model results are political competition and complexity of government gives effect to regional financial information accessibility. The conclusion of this study explain political competition, audit opinion and government complexity affect the availability and accessibility of IKD.
The Influence of Information and System Quality Towards SIREMUN Veranika, Putri; Murtini, Henny
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.v6i3.18453

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi sistem remunerasi Universitas Negeri Semarang (Siremun). Sebagai upaya transparansi laporan keuangan dalam mewujudkan clean government dan good university governance. Penelitian ini membandingkan persepsi perancang dan pengguna Siremun. Populasi penelitian ini adalah karyawan Universitas Negeri Semarang (UNNES) sebesar 1667. Sampel diperoleh melalui kuesioner kepada 85 responden sebagai perancang dan pengguna Siremun. Pengumpulan data menggunakan teknik kuesioner. Teknik pengambilan sampel yang digunakan adalah probability sampling yaitu propotionate stratified random sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis regresi berganda dan independent simple t-test. Hasil penelitian menunjukkan bahwa kualitas sistem dan kualitas informasi berpengaruh positif terhadap kepuasan. Hasil analisis lanjutan, terdapat perbedaan persepsi antara perancang dan pengguna sistem pada kepuasan implementasi Siremun. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kepuasan implementasi Siremun dipengaruhi oleh kualitas informasi dan kualitas sistem. This study aims to evaluate the Implementation Remuneration System of Universitas Negeri Semarang (Siremun), as an effort to transparency of annual report to create clean government and good university governance. This study compares the perceptions of developer and user of the system. The research population is 1667 employees of Universitas Negeri Semarang (UNNES). The sample in this study was conducted with a survey by using a questionnaire to 85 respondents as developer and users of Siremun. Data collection is using questionnaire technique. Sampling technique used is probability sampling that is proportionate stratified random sampling. The analysis technique used is descriptive statistical analysis, multiple regression analysis and independent simple t-test. The results showed that the quality of system and information has positive effect on satisfaction. Results of continuation analysis show that there is a difference of perception between the developer and the user system towards implementation satisfaction of Siremun. Based on the research results, it can be concluded that the satisfaction implementation Siremun is influenced by quality of information and quality of system.
The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable Oktavianto, Dimas Dwi; Suryandari, Dhini
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.v7i3.21008

Abstract

This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality. The population in this study is the auditor at the Public Accounting Firm in Semarang City as many as 17 KAP with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 54 respondents. The test was done by multiple regression test to test the independent variable and the interaction test (moderated regression analysis) to test the moderation variable. The results showed that partially experience of auditors does not affect the quality of audit, audit complexity negatively affect the quality of audits, and understanding of information systems have a positive effect on audit quality. The result of moderation testing shows that the understanding of the information system is not able to moderate the influence of the auditor’s experience on audit quality but can moderate the effect of audit complexity on audit quality. The conclusion of this study is that high audit complexity will reduce audit quality, and understanding of good information system will improve audit quality, and understanding of good information system will weaken audit complexity to audit quality.
Organizational Commitment, Information Asymmetry, and the Nature of Conscientiousness as Moderating the Relationship of Budget Participation to Budgetary Slack Putri, Yuthika Rani; Solikhah, Badingatus
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.v7i3.22278

Abstract

This study aims to analyze whether organizational commitment, information asymmetry and the nature of conscientiousness can moderate the effect of budgetary participation on budgetary slack. The population of this research is 31 OPD Semarang City. The minimum number of samples that can be taken based on the slovin formula is 24 OPD. Sampling technique used random sampling. The number of respondents are 120 echelon three and four officials. The data in the study was the primary data taken through the spread of questionnaires. Data were analyzed using descriptive analysis and Moderate Regression Analyze with SPSS 21 program. Based on the result of the research, it showed that budget participation had a positive effect on budgetary slack. Organizational commitment and the nature of conscientiousness variables were proven to moderate the effect of participation on budgetary slack. Meanwhile, the information asymmetry variable could not be a moderating variable. The conclusion of this research is the higher the budget participation, the higher the incidence of budgetary slack so that hypothesis 1 is rejected. Organizational commitment and high conscientiousness of budget participation affect the budgetary slack but its effect to weaken.
Do IFRS Adoption and Corporate Governance Increase Accounting Information Quality in Indonesia? Firmansyah, Amrie; Irawan, Ferry
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.v8i1.27740

Abstract

This study aims to determine the effect of IFRS (International Financial Reporting Standard) adoption and Corporate Governance on the accounting information quality in Indonesia. Corporate Governance in this study is represented by institutional ownership, independent commissioners and audit committees. The object of research is 77 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The regression method applied in the form of panel data with a period for six years (2009 - 2015). After conducting a model selection test, the chosen model is the fixed effect model (FEM). Based on the test results it is known that IFRS adoption, independent commissioners, and audit committees are not associated with the information accounting information quality, while institutional ownership is positively associated with the accounting information quality. From these results, it turns out that the adoption of IFRS on Indonesia Statement of Financial Accounting Standards (hereinafter referred to as PSAK) does not provide choices that could be utilized by managers to be able to improve the quality of financial statements. Meanwhile, institutional ownership could have a role in improving the monitoring function of company managers. Furthermore, the fact that the presence of independent commissioners still could not improve the monitoring function of managers to improve the accounting information quality. Likewise, the audit committee does not prove to have a supervisory function for managers in preparing in high-quality financial statements.
INFOGRAPHIC E-BOOK DESIGN AS AN INFORMATION MEDIA FOR MOUNTAIN ROWO TOURISM IN PATI DISTRICT Mustain, Ulin Ni’am
Arty: Jurnal Seni Rupa Vol 9 No 1 (2020): Arty
Publisher : Jurusan Seni Rupa Fakultas Bahasa dan Seni

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this project is to produce an infographic e-book that can be used as an educational medium for people who will visit or have visited the Waduk Gunung Rowo. This infographic e-book design method goes through several stages of work in sequence: pre-production process, production process, and post-production process. The design of this infographic e-book produces works such as: front cover, daftar isi, apa sih waduk gunung rowo itu, sejarah Waduk Gunung Rowo, fungsi Waduk Gunung Rowo, ada apa aja di Waduk Gunung Rowo, peta dan rute ke Waduk Gunung Rowo, Rowo Fact!, informasi penting saat ke Waduk Gunung Rowo, and back cover. The final product of Waduk Gunung Rowo infographic e-book has a flat design style that emphasizes a simple style of layout and color so that it is easily understood by the reader. The design of the tourism infographic e-book of Waduk Gunung Rowo is an effort to provide information to visitors, such as information about history, reservoir function, interesting spots, and so forth.
Analysis of Accounting Information Systems and Operational Budgets as An Internal Control Tool for Lending Pinnaringtyas, Septiana Wahyu; Isharijadi, Isharijadi; Whartanti, Liana Vivin
Economic Education Analysis Journal Vol 10 No 2 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46432

Abstract

This study aimed to determine the Analysis of Accounting Information Systems and Operational Budget as a Tool for Internal Control of Credit Distribution at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted on: 1 director, 1 IT officer, and 1 operational member of PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research was conducted at PT Bank Perkreditan Rakyat (BPR) Buana Citra Sejahtera Magetan. The research method used was a qualitative method with descriptive study research type. Collecting data used observation, interviews, documentation, and triangulation. The results showed that the internal control of credit distribution was related to the accounting information system run by PT. Buana Citra Sejahtera People's Credit Bank (BPR). Internal control of credit distribution was related to the operational budget carried out by PT. Buana Citra Sejahtera People's Credit Bank (BPR).

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