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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. 3 (2024)" : 7 Documents clear
Unlocking Corporate Value: How Integrated Reporting, Profitability, and External Financing Interact in Shaping Company Influence Esmawati; Aryani Intan Endah Rahmawati
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.6577

Abstract

Purpose: Fluctuations in share prices in the capital market are related to company value, where when share prices fall, many shareholders tend to sell their shares to minimize losses. This can decrease the company’s internal capital due to the loss of investors and creditors. As a result, companies may need to rely on external capital such as loans to meet long-term capital needs. The company’s ability to return external capital can be analyzed through integrated reports and profitability. This research analyzes the effect of integrated reporting and profitability on company value which is moderated by external financing. Method: Population in all financial sectors listed on the Indonesia Stock Exchange (BEI) in 2018-2022 and a sample of 51 companies was obtained. The moderation analysis technique uses Moderated Regression Analysis to test the hypothesis using Eviews 10. Findings: The research results show that integrated reporting has a significant positive effect on company value and is moderated by external financing. Profitability has a significant negative effect on company value but cannot be moderated by external financing. Novelty: The research can contribute to the development of accounting science and theory, especially IR disclosure in developing countries with a voluntary system such as Indonesia. This research also contributes to financial practitioners using IR in making investment decisions.
Factors Influencing University Sustainability Reporting Raharja, Surya; Maylia Pramono , Sari
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.13148

Abstract

Purpose : The research analyses the factors that influence university Sustainability Reporting (SR) practices consisting of external assurance, internal auditor, signed declaration, sustainability office and stakeholder engagement. Method : The research uses descriptive, content analysis, and multivariate regression analysis were employed to analyse the data and test the hypotheses. Observational data from 155 universities registered in the Global Reporting Index (GRI) Database from 2010 to 2020 was analysed to examine the relationship between university sustainability reporting with external assurance, internal auditors, signed declaration, sustainability offices and stakeholder involvement with sustainability reporting. Findings : The findings indicate that external assurance, internal auditors, signed declaration, sustainability offices positively influence sustainability reporting. Stakeholder engagement has no influence sustainability reporting. These results underline the impact of factors that influence sustainability. Similar to previous studies, results of the GRI index disclosure show a relatively low score, there is a possibility of a tendency to gain legitimacy from the GRI ‘brand’. Novelty : The research offers new insights into the factors that influence sustainability reporting in university. This study contributes to a better understanding of the determinants of university sustainability reporting.
Operating Cash Flow Prediction: A Comparative Study of Earnings and Accruals Wasalwa, Wanda; Maha Putra, Donny
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.13001

Abstract

Purpose: Accurate cash flow prediction is crucial for effective financial management in companies, facilitating informed strategic decisions related to investment, financing, and working capital management. This study investigates the comparative effectiveness of historical income-based and accrual-based models in predicting short-term cash flows. Method: Using data from Bloomberg Terminal on 155 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2011 and 2021, regression analysis was employed to examine the predictive power of both models, with cash flow as the dependent variable and historical income or accruals as the independent variable. Findings: The findings reveal that the historical income-based model, with an R² value of 0.6809, significantly outperforms the accrual-based model in predicting short-term cash flows. This study suggests that historical income data provides more relevant and reliable information for forecasting future cash flows. Novelty:  The study uniquely contributes by comparing the predictive effectiveness of historical income-based and accrual-based models, specifically in the Indonesian manufacturing sector, an area underexplored in current literature..
CEO Demographics and Corporate Cash Holdings: Evidence from Banking Companies in Indonesia Firmansyah, Amrie; Kartiko, Nafis Dwi
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.17826

Abstract

Purpose: The study examines the impact of CEO demographics on corporate cash holdings in the Indonesian banking industry, focusing on CEO tenure, age, education, and gender. The study considers how regulatory constraints, firm characteristics, and macroeconomic factors shape corporate liquidity decisions. Method: Using data from 46 banking companies listed on the Indonesia Stock Exchange (IDX) from 2004 to 2022, this study analyzes 637 firm-year observations. The Ordinary Least Squares (OLS) regression model assesses the relationship between CEO demographics and cash holdings, incorporating firm-specific and macroeconomic control variables such as firm size, leverage, working capital, inflation, and GDP growth. Findings: The result reveals that CEO tenure negatively affects corporate cash holdings, suggesting that longer-tenured CEOs may optimize liquidity management rather than hold excess cash. CEO education positively influences cash holding, reflecting a stronger understanding of financial management and risk mitigation. In contrast, CEO age shows an insignificant effect, implying that experience and strategic priorities may matter more than age alone. Female CEOs exhibit a negative influence on cash holdings, possibly due to a more cautious financial approach or external governance expectations. Novelty: The study contributes to the literature on corporate liquidity by integrating CEO demographic factors with firm-specific and macroeconomic contexts. It extends the application of the upper echelons theory in a highly regulated sector, demonstrating how leadership traits influence cash management decisions. The research offers valuable insights for regulators, investors, and corporate boards in evaluating CEO profiles when assessing financial policies and risk management strategies.
CSR, Profitability, Capital and Inventory Intensity Effects on ETR Moderated by Firm Size Wahyuningrum, Indah Fajarini Sri; Rizkyana, Fitrarena Widhi; Sari, Alda Permata
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.9661

Abstract

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable. Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis. Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity. Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.
Green Accounting Perspective on Sustainability Development Goals Rifai, Achmad; Ramadhan, Yanuar
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.10333

Abstract

Purpose: The study is conducted to determine the factors that affect sustainable development goals (SDGs) in Indonesia listed companies with a green accounting approach. Three independent variables (ESG disclosure, environmental performance, and green accounting) were empirically tested to determine their relationships with sustainable development goals (SDGs). Method: The data set covers 16 companies that are consistently listed on the Jakarta Islamic Index (JII) during the period 2020 - 2024, data source was collected with purposive sampling technique, and hypotheses were tested using an ordinary least square regression random effect model. Findings: The results showed that ESG disclosure, environmental performance, and green accounting simultaneously affect sustainable development goals. Partially, ESG disclosure and environmental performance have a significant positive effect on sustainable development goals, while green accounting has no effect on sustainable development goals. Novelty: This study brings us to a different point of view, explaining that achieving sustainable development goals from a green accounting perspective. According to the findings, stakeholders can use it in making business decisions, both by companies and governments. Further research can add the variable of company value to see the investor’s perspective in contribute achieving sustainable development goals.
Accountability of SDGs in Local Governments: Case Study of Central Java and Yogyakarta Wulandari, Eva; Sitoresmi, Mumpuni Wahyudiarti; Atika, Atika; Manurung, Herlina; Sunaningsih, Suci Nasehati; Arifah, Siti
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.16748

Abstract

Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta. Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data was collected through interviews with the SDGs Implementation Team and study of SDGs documentation, then reduced, presented, and concluded. Findings: The results showed three main themes that reveal accountability SDGs in Central Java and Yogyakarta: preparation and budgeting, implementation and accountability, and strengthening the implementation of SDGs. Those themes explained that the implementation of SDGs by Central Java and Yogyakarta governments are not carried out separately but are attached to programs and activities prepared about the Regional Medium-Term Development Plan. This study is expected to improve integration between central and regional governments so that SDGs can be reported according to actual conditions. Novelty: The research provides an overview of the accountability mechanisms for SDG programs and activities, starting from the planning process, budgeting, and implementation to strengthening. This also reveals the facts SDGs accountability in the field, which demonstrate the legitimacy of local governments towards the commitment of implementation of SDGs.

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