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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 35 Documents
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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.
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.
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.
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.
Understanding MSME Tax Compliance: The Role of Mental Accounting, Tax Awareness, Sanctions, and Socialization in Bekasi Hazmi, Raldin Alif Al; Aribowo, Irwan
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.23848

Abstract

Purpose: The study aims to analyze the influence of mental accounting, tax awareness, tax sanctions, and tax socialization on individual tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Bekasi Regency. The research specifically focuses on MSMEs operating within Bekasi Regency as the object of study. Method: A quantitative research approach was applied using primary data collected through questionnaire surveys distributed to MSME actors. A total of 147 valid responses were analyzed using the Structural Equation Model - Partial Least Squares (SEM-PLS) method. Findings: The analysis revealed that mental accounting, tax sanctions, and tax socialization significantly influence tax compliance. Conversely, tax awareness does not show a significant effect on tax compliance among MSME taxpayers in Bekasi Regency. Novelty: The research underscores the importance of psychological dimensions and tax-related education, alongside regulatory frameworks, in influencing tax compliance behavior. The exploration of mental accounting as a variable remains limited within the Indonesian context, particularly concerning MSMEs. Therefore, this study aims to enrich the existing body of tax literature by addressing this gap, specifically in relation to MSME compliance in Indonesia. The outcomes of this study provide both theoretical contributions and practical recommendations for policymakers especially the Directorate General of Taxes in formulating more targeted and effective strategies to improve tax compliance among MSMEs nationwide.
Green Governance and Carbon Emission Transparency: Does Firm Age Matter? Baroroh, Niswah; Harto, Puji
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.28558

Abstract

Purpose: This research aims to examine the influence of an independent board of commissioners, green strategy, and green investment on Carbon Emission Disclosure (CED), and to analyze the role of firm age as a moderating variable among the relationships. Method: The research uses a quantitative approach with object is non-financial companies listed on the IDX from 2021 to 2024 with total of 800, sampling using purposive sampling with a total of 204 observations units. This research was analyzed using Moderated Regression Analysis (MRA) with E-views tools. Findings: The results show that independent boards of commissioners and green investments significantly and positively influence CED. Meanwhile, the green strategy does not have a significant impact. Also, firm age can strengthen the influence of independent boards of commissioners and green investments on CED but not on the influence of green strategy. Novelty: These findings provide theoretical contributions in enriching the literature related to carbon disclosure in developing countries by combining the perspectives of Stakeholder Theory, Legitimacy Theory, and Resource-Based View. Originally, this research offered the latest empirical evidence on the role of organizational characteristics in moderating the effectiveness of sustainability strategies on carbon emission reporting.

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