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Trisni Suryarini
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Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Building L 2nd Floor, Sekaran, Gunungpati, Semarang, Indonesia 50229
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INDONESIA
Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : https://doi.org/10.15294/aaj.v13i2
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, and Islamic Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 13 No. 2 (2024)" : 7 Documents clear
Determination of Tax Aggressiveness in the Mining Sector in Indonesia Safitri, Devi
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.1892

Abstract

Purpose: The self assessment system is one of the tax collecting mechanisms in Indonesia. This collecting method gives taxpayers to calculate their own tax liability each year in compliance with current tax rules and regulations (Resmi, 2019). This allows companies to calculate their taxable revenue as low as feasible, allowing them to be more aggressive in lowering the tax burden paid in order to maintain firm profitability. This research aims to substantiate the hypothesized influences on tax aggressiveness. Capital intensity, profitability, and firm size are the independent variables under consideration. Method: The mining companies that were officially registered on the Indonesia Stock Exchange from 2017 to 2021 constitute the study population. The rationale behind the author's selection of a mining company is the suspicion that engineering practices to relocate income globally to low-tax countries and substantial costs to high-tax countries are still prevalent. The sampling procedure utilized is purposive sampling, in which samples are selected in accordance with predetermined criteria that the researchers have established. A total of 95 samples were acquired from 19 enterprises that met the specified criteria over the course of five years. In this investigation, multiple regression analysis was conducted. Findings: It was discovered that tax aggressiveness was negatively correlated with profitability. Inversely proportional to capital intensity is tax aggressiveness. As it contradicts the developed hypothesis, this hypothesis is refuted on account of the positive correlation between company size and tax aggressiveness. Novelty: Utilizing an agency theory framework, this study contributes to the literature on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange, which is influenced by capital intensity, profitability, and company size. It was demonstrated by the study that capital intensity and profitability can influence tax aggressiveness
The Characteristics And Financial Performance Of Local Governments In Indonesia: The Moderating Role Of Financial Health Level Firmansyah, Amrie; Arfiansyah, Zef; Huda, Arifudin Miftakhul
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.1894

Abstract

Purpose: This study examines the effect of capital expenditure and the level of dependency on the financial performance of local governments in Indonesia. This study also includes the level of financial soundness as a moderating variable. Method: This study uses local government financial data throughout Indonesia from www.djpk.kemenkeu.go.id. This study produced a total sample of 630 observations based on purposive sampling. Hypothesis testing was done using multiple linear regression analysis for cross-section data. Findings: This study concludes that capital expenditure has a positive effect on local government financial performance, while the level of dependency has a negative effect on local government financial performance. In addition, the level of financial soundness does not increase the positive relationship between capital expenditure and local government financial performance. The level of financial soundness also does not reduce the negative relationship between the level of dependency and the financial performance of local governments. Novelty: This study employs local government’s financial health as a moderating variable in the influence of capital expenditure and the level of dependence on local government financial performance in this study, which is still rarely conducted in previous studies. Also, this research contributes to providing literature related to local government financial health, which is rarely reviewed in the field of public sector accounting in Indonesia.
The Effect of Corporate Political Engagement on Environment, Social, & Governance (ESG) Disclosure Verna Budi Amanda; Ainun Na'Im
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.1898

Abstract

Purpose : The research investigates the relationship between corporate political engagement and ESG disclosure moderated by the ownership structure and mediated by earnings quality. The sample for this study consists of companies that sponsor, build, and operate steam power plants in Indonesia. Method : Sample consists of 22 companies sponsoring, constructing, and operating steam power plants in Indonesia particularly during the period 2019-2021. In testing for the direct effect, moderation effect, and mediation effect, the researchers use multiple regression analysis, moderated regression analysis, and path analysis. Findings : The results of the statistical test show evidence that corporate political engagement has a negative relationship with ESG disclosure and the ownership structure is capable of weakening the negative relationship between corporate political engagement and ESG disclosure. However, earnings quality is unable to mediate the relationship between corporate political engagement and ESG disclosure. Novelty : The research has several original factors. First, this research utilizes ownership structure as a moderation variable and earnings quality as a mediation variable. Second, this research analyzes the relationship between corporate political engagement and all the ESG components, aiming for more comprehensive results compared to previous studies.
Corporate Social Responsibility (CSR) and Tax Avoidance (TA) in Indonesia : Moderated Audit Committee Characteristics Wulandari, Annisa; Fanani, Zaenal
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.2586

Abstract

Purpose: The study aims to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) whether they have substitution or complementary influences. In addition, the researcher wanted to investigate whether the characteristics of the audit committee can be moderated between Corporate Social Responsibility (CSR) and Tax Avoidance (TA). Method: The study analyzes non-financial companies in Indonesia listed on OSIRIS in 2017 – 2021. The purposive sampling method produced 399 research samples. Researchers used regression panel data to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) and the effect of audit committee moderation. Findings: The results showed that Corporate Social Responsibility (CSR) has a significant positive influence on Tax Avoidance (TA) while Audit Committee Size (ACZ) and Female Members in Audit Committee (FMAC) have an insignificant influence. Novelty: The research will add literature related to the influence of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) by providing an overview of how company management in Indonesia utilizes Corporate Social Responsibility (CSR). Whether as a philanthropic activity or used to make up an unethical act such as Tax Avoidance (TA). This study also provides a new picture by providing a moderating effect characteristic of the audit committee.
Exploring The Moderation Role of Environmental Leadership Between Environmental Management Accounting and Firm Financial Performance Gozali, Efva Octavina Donata; Januarti, Indira
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.3176

Abstract

Purpose: This article examines the relationship between environmental management accounting (EMA), environmental leadership (EL), and firm financial performance in Indonesian corporations. Method: This study uses a Moderated Regression Analysis (MRA) to examine the moderating role of EL. Using secondary data, the research analyses 52 observations from 45 companies listed in the LQ45 Index on the Indonesia Stock Exchange. The unit of analysis is the firm level, with EL measured as the proportion of female commissioners, EMA proxied by the ESG score, and firm financial performance represented by ROA. Control variables include leverage, operating profit, and sales growth to ensure robust results. Findings: The study finds that EMA does have an impact on financial performance, while EL has a negative direction and does not give an impact on strengthening the relationship between EMA and financial performance. The research suggests the importance of implementing EMA practices to enhance company performance. The study also highlights the need for future research to focus on industries closely related to the environment, such as mining companies. Novelty: This study introduces the proportion of female commissioners on the board as a novel proxy for EL within the framework of Indonesian corporations. Unlike prior research focusing solely on EL in generic terms, this approach leverages gender diversity to explore its moderating role between EMA and firm financial performance. By doing so, it provides unique insights into how gender-inclusive leadership can influence environmental practices and corporate outcomes, where female representation on boards is still emerging.
Investigation Non-economics Factors to The Tax Compliance of Village Treasurer in Kulon Progo District Piastini Gunaasih, Sang Ayu Putu; Ningsih, Maria Pipit Setia
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.4740

Abstract

Purpose: This study investigated the influence of religiosity, mastery of information technology, and understanding of tax knowledge on the compliance of taxpayers in Kulon Progo district, DIY. Taxpayer compliance was about reporting and withholding when reporting taxes. Method: Three hypotheses were developed and then tested using the multiple linear regression method. The method used for data collection is the survey method. Questionnaires were distributed online using the Google Form application to 87 village treasurer taxpayer spread across 87 villages in the Kulon Progo district. Findings: The data obtained is then validated and checked for reliability. The results showed that religiosity and understanding of tax knowledge have a positive effect. In contrast, mastery of technology does not affect of village treasurer taxpayer compliance. Novelty: This study contributes in several ways. First, tax compliance in village treasurers is still very rare. Second, it is hoped that the empirical evidence from this research can provide input or consideration for regulators and tax authorities regarding how the technology can be more effective and efficient.
President Commissioner Attributes and Climate Change Disclosure: Evidence from Indonesian Banking Companies Susilowati, Nurdian; Mahmud, Amir; Santoso, Arif; Sari, Puji Novita; Lestari, Sari
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.7836

Abstract

In recent years, there has been an increased demand for information regarding companies’ risk management efforts and opportunities related to climate change. The lack of concrete evidence about companies’ efforts to address the impacts of climate change highlights the importance of climate change disclosure. The purpose of this study is to examine the influence of the attributes of the president commissioners (gender, age, and nationality) on climate change disclosure. Method: The study focuses on listed entities within the banking sector from 2020 to 2022 using a quantitative research methodology. The purposive sampling technique was used to gather a sample size of 129 observations. The data was analyzed using Stata 16. Findings: The results indicate that companies with female president commissioners tend to disclose less about climate change, while age and foreign nationality positively impact disclosure. These findings align with the upper-echelon theory and have significant practical implications. They underscore the need for policymakers to consider the president commissioner’s characteristics when developing strategies to promote climate change disclosure, given the growing importance of sustainability concerns. The robustness checks on the regression results consistently support these findings. Novelty: The president commissioner plays a crucial role in determining the success of climate change disclosure. Previous studies have analyzed commissioners’ educational backgrounds, while other crucial traits for supporting climate change disclosure, such as gender, age, and nationality, still lack empirical evidence. Additionally, there is still little attention given to the banking industry.

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