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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. 14 No. 1 (2025)" : 7 Documents clear
Empirical Analysis on the Elements of a Good Tax System and Tax Compliance in Nigeria Sopekan, Adeyemi Samuel; Olaniyi, Taiwo Azzezz; Aronmwan, Edosa Joshua; Adegboyega, Ayodeji Hakeem
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.8242

Abstract

Purpose : The study evaluates the relationship between the elements perceptions of a good tax system – simplicity and fairness – and tax compliance. Method : The survey was conducted using Cochran’s sampling technique with 384 respondents, drawn from personal and corporate income taxpayers, tax professionals, and tax officials across Nigeria. This study uses Partial Least Square Structural Equation Modelling (PLS-SEM) to analyse the relationship of tax simplicity and tax fairness with tax compliance. Findings : The study found that there is a significant relationship between tax simplicity and tax compliance. It was also found that tax fairness perception has a substantial relationship with tax compliance. Novelty : Some earlier studies have identified varied factors affecting tax compliance behaviour such as audits, tax education, trust in tax authorities and tax morale. This study identifies the interplay of tax simplicity and fairness in determining the tax compliance behaviour. It underscores that in a well-structured tax system, characterised by streamlined tax laws, if tax can be levied on taxable objects (people or organisations), then tax can provide benefits to both taxable objects and the government.
Sustainability Reporting as a Catalyst: Investigating the Mediating Path Between Corporate Characteristics and SDGs Ifada, Luluk Muhimatul; Chafsya, Lathfia Arrosikha
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.9092

Abstract

Purpose: This research examines how LQ45 companies in Indonesia support sustainable practices by disclosing their SDGs. Method: The method used is a panel data regression method: random effect. Using 131 samples unbalanced panel data from 2019 to 2022, this research uses 17 SDGs developed by the UN as its SDGs disclosure index. Findings: The results show that LQ45 companies in Indonesia contribute more through company activities in accordance with SDG 8. This research also shows that SDGs disclosure gradually increased during the research sample period. In addition, this research finds that firm age and sustainability reporting have a positive influence on SDGs disclosure, while firm size does not affect SDGs disclosure. Novelty: The research using Sustainability Reporting as a mediation to find the most effective strategy towards SDGs. This research also fulfilling the lack of empirical research on SDGs in developing countries since SDGs have become a global concern recently.
Do Carbon Emission Reporting and Carbon Trading Policies Improve Corporate Business Sustainability? Setyawan, Setu; Juanda, Ahmad; Inata, Lia Candra
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.15208

Abstract

Purpose: The objective of this study is to examine and analyze the impact of carbon emission disclosure and carbon trading on improving corporate sustainability. Method: The data used in this study are secondary data obtained by documentation techniques. The sample in this study used 130 manufacturing companies in 2023. The data analysis technique in this study used IBM SPSS Statistics 26 software with stages including descriptive statistics, classical assumption tests, multiple linear regression analysis. Findings: The results of the study show that carbon emission disclosure has a positive effect on business sustainability. While carbon trading policies do not affect business sustainability. Carbon trading policies have not been widely implemented by companies in Indonesia, because companies in Indonesia are still in the process of preparing to implement carbon trading policies. Novelty: Research in Indonesia on the impact of carbon emission disclosure and carbon trading leading to business sustainability is still rarely conducted, researchers focus on company performance and bridge the issues related to environmental damage caused by manufacturing companies, efforts that can be made by manufacturing companies. Therefore, it is necessary to conduct research on the impact of carbon emission disclosure and carbon emission trading policies on business sustainability.
Corporate Social Responsibility Performance in the Environmental Sector: Role of Board Directors and Foreign Ownership Safitri, Devi; Anisma, Yuneita; Yusralaini, Yusralaini; Zarefar, Arumega
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.19131

Abstract

Purpose: The purpose of this research is to examine and experimentally demonstrate how foreign ownership and director qualities affect CSR performance, particularly in the environmental sector. The presence of independent directors, board size, and gender diversity serve as markers of the qualities of the board.  The variables controlled in this study include company size, ROA, ROE, DER, and industry sensitivity. Method: The study utilizes a sample of 256 companies that are involved in PROPER on the IDX, except for finance. The data analysis technique used is Ordinary Least Squares (OLS) using STATA 17. Findings: The Research results show that only board size can improve CSR performance in the environmental field. Meanwhile, gender diversity on the board, independent directors, and foreign ownership do not influence the success of CSR in the environmental field. Novelty: The study differs from previous research by focusing specifically on corporate social responsibility performance in the environmental sector. To make sure the data used to assess CSR performance in the environmental sphere is objective and quantifiable, the researcher utilises the PROPER score that the firm received from the Ministry of Environment and Forestry.
Do Independent Commissioners and Ownership Structure Influence Sustainability Report Disclosure in Indonesia? Pratitarari, Avi Atmalistya; Honggowati, Setianingtyas
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.7299

Abstract

Purpose: The study examines the influence of Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) on sustainability disclosure in Indonesian energy, transportation, and industrial sector companies during 2021–2022. Method: The study uses secondary data from 111 companies in Indonesia’s energy, transportation, and industrial sectors during 2021–2022. Multiple linear regression analysis examines the impact of Independent Commissioners and ownership structure on sustainability report disclosure. Findings: The results show that Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) have significant positive impact on sustainability disclosure. These findings align with agency theory, emphasizing the role of governance mechanisms in enhancing transparency and accountability. Novelty: Unlike previous studies using Environmental, Social, and Economic Disclosure Scores, this research adopts the updated GRI Standards 2021 index, which emphasizes both performance and long-term sustainability commitments. By incorporating four corporate governance proxies (Independent Commissioners, managerial, institutional, and foreign ownership) the study offers a more comprehensive view of ownership influence. Focusing on the 2021–2022 period, it provides timely insights into current corporate reporting practices in Indonesia.
Political Connection, Gender Diversification, and Firm Performance: The Moderating Role of Good Corporate Governance Sari, Yovita; Mulya, Ali Sandy
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.15869

Abstract

Purpose: The research examines the influence of political connections and gender diversification on firm performance, with good corporate governance as a moderating variable. The research focuses on infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. Method: The research method used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS Version 7.0 software. The population for this study is infrastructure sector companies listed on the Indonesia Stock Exchange in 2019-2022. This research used a non-probability purposive sampling technique, resulting in a total sample of 35 companies. Findings: The research results show that political connections do not affect firm performance. However, political connections on firm performance have a significant influence when moderated by good corporate governance. Gender diversification does not influence firm performance and good corporate governance cannot moderate the influence of gender diversification on firm performance. Novelty: Unlike prior research which focuses on sectors like banking and manufacturing, this study targets the infrastructure sector—strategic, politically linked, and historically male-dominated—making the discussion on gender diversity particularly relevant. The finding that GCG selectively moderates only political connections offers a novel contribution to existing literature.
The Effect of Non-Executive Directors and Institutional Ownership on Firm Size: The Role of Audit Committee as a Moderating Variable Hidayah, Retnoningrum; Ratmono, Dwi
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.22553

Abstract

Purpose: The study explores the influence of non-executive directors (NED) and institutional ownership on firm size. Additionally, it examines the role of the audit committee as a moderating variable. Method: The research uses data from the annual reports on the Indonesia Stock Exchange (IDX). The research focuses on the banking industry from 2019 to 2023 with 105 units of analysis. The study employs moderated regression analysis (MRA) to assess the relationship among the variables. Findings: The results indicate that non-executive directors and institutional ownership have a negative effect on firm size. In addition, the audit committee significantly contributes to moderating the relationship between non-executive directors (NED), institutional ownership, and firm size. This study contributes to companies where the audit committee can mitigate the adverse effects of corporate governance and reinforce governance structures to promote firm growth. Novelty: As far as the researcher’s knowledge, this is the first research that examines the role of the audit committee as a moderating variable on the framework of the relationship between non-executive directors, institutional ownership, and firm size.

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