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INDONESIA
JURNAL AKUNTANSI DAN AUDITING
Published by Universitas Diponegoro
ISSN : 14126699     EISSN : 25497650     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Volume 16, Nomor 2, Tahun 2019" : 7 Documents clear
HUBUNGAN INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN Achmad Arya Hudiyono Saputra
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.60-88

Abstract

This study examines the relationship between intellectual capital and firm perfomance. This study is to prove that intellectual capital can be considered by management as a factor in improving frim performance. The population in this study are all those listed on the Indonesia Stock Exchange during the period 2014 to 2018 that has meet the criteria that have been determined. In this study, intellectual capital measured by using value added intellectual coefficient (VAIC™) method. The results suggest that the intellectual capital has a positive association with firm performance proxied with ROA and Tobin’s Q, implying that the intellectual capital help firm to increase it’s performance. This study supports the argument of resource based theory that if the intellectual capital can be managed properly by the firm, intellectual capital will increase competitive advantage for the firm and also can increase their performance. 
THE EFFECTS OF AUDIT LAG, OPINION SHOPPING, LEVERAGE, AND PROFITABILITY TO THE GOING CONCERN AUDIT OPINION Rizqah Hanie Pratiwi
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.89-104

Abstract

This study aims to determine the effect of audit lag, opinion shopping, leverage and profitability to the going concern audit opinion. The independent variables used in this study are audit lag, opinion shopping, leverage and profitability. The dependent variable used in this study is the going concern audit opinion. Data were obtained from audited financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 26 companies during the period 2016-2018 with the total final sample being 78 samples. The sampling method is the purposive sampling method. The type of data used entirely is in the form of quantitative secondary data. This study uses a logistic regression analysis method. The result of this study indicate that leverage has a significant positive effect on going concern audit opinion, audit lag does not have a significant and negative effect on going concern audit opinion, opinion shopping does not have a significant and positive effect on going concern audit opinion, and profitability does not have a significant and negative effect on going concern audit opinion.
PENGARUH GREEN INNOVATION TERDAHAP ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL MANAGEMENT ACCOUNTING SEBAGAI VARIABEL MODERASI Mariyamah Mariyamah; Susi Handayani
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.105-123

Abstract

This study aims to examine empirically the effect of green innovation on economic performance and environmental management accounting as a moderate variable. This research method uses quantitative research methods. The sample of this study was manufacturing companies listed on the Indonesia Stock Exchange and participated PROPER program in the period 2016-2018. Based on the sampling technique, there were 155 companies. The data analysis technique uses Moderated Regression Analysis with the application of SPSS 25. The independent variable in this study is green innovation, which is green product innovation and green process innovation. The dependent variable in this study is economic performance measured by ROA. The moderating variable in this study is environmental management accounting measured by the eco-efficiency ratio. The results of this study show that green innovation has a positive effect on economic performance and environmental management accounting cannot moderate the relationship between green innovation and economic performance
THE EFFECT OF FREE CASH FLOW ON ASSET UTILIZATION WITH OWNERSHIP STRUCTURES AS MODERATING VARIABLES Elizabeth Nathania; Samuel Putera; Siti Farhana; Wijantini Wijantini
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.1-17

Abstract

This study aims to examine how free cash flow (FCF) affects on asset utilization (AU) as a proxy for agency cost, followed by investigating the influence of ownership structures as moderating variables in reducing the negative effect of FCF on asset utilization. The research sample of 465 companies consisted of all companies listed on the Indonesia Stock Exchange in 2013-2017 with purposive sampling method. The findings of this study showed that FCF negatively influences AU). Institutional ownership weakens the negative relationship between FCF and AU. Contrarily, managerial ownership strengthens the negative relationship between FCF and AU. This study also found that family ownership strengthens the negative relationship between FCF and AU. This study contributes to understanding the role of various ownership structures in utilizing company's resources to improve their asset utilization, especially in the family ownership that dominates Indonesian firms. 
PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA Belya Dwi Puteri; Made Dudy Satyawan
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.124-137

Abstract

The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.
THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE: A STUDY IN FINANCIAL SERVICE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) Aulizza Abdul Fanni; Fuad Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.18-38

Abstract

This research aims to examine the influence of intellectual capital performance on firm value and the moderating influence of earnings management on the relationship of intellectual capital with firm value in financial service companies listed on the Indonesia Stock Exchange during 2015 – 2018. Based on the population of 90 companies per year, a test of 69 sample companies that met the criteria of purposive sampling was conducted. The panel data regression technique is used to analyze the data. The findings show that intellectual capital provides a significant positive influence on firm value. Most notable contributions came from human capital and relational capital components, but not the structural capital component. This condition is considered good, although not ideal yet. Other findings reveal that earnings management did not moderate the relationship of intellectual capital with firm value. 
DETERMINAN MANAJEMEN PAJAK PERUSAHAAN: UKURAN PERUSAHAAN, PENDANAAN UTANG, PROFITABILITAS, INTENSITAS ASET TETAP DAN MEKANISME TATA KELOLA Umi Pratiwi
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.39-59

Abstract

This study aims to examine financial (firm size, leverage, profitability, capital intensity) and non-financial factors (independent commissioners, audit committees, managerial ownership, institutional ownership as corporate governance mechanisms) on corporate tax management in manufacturing firms listed on the Indonesian Stock Exchange 2016-2017. The population of this research is 151 manufacturing firms. The sample measurement method is purposive sampling to obtain 36 sample firms with 72 observations according to the observation period. Data is analyzed with multiple regression analysis methods. The results of this research indicate that profitability, capital intensity, independent commissioners and audit committees influence the corporate tax management partially.  Meanwhile, firm size, leverage, managerial and institutional ownership have no influence on tax management. In general, corporate tax management can be indicated from the financial and non-financial factors.

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