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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 35 Documents
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Prudence Accounting, Financial Distress, and Foreign Operations on Tax Avoidance: Leverage’s Moderating Role Raainaa, Nural Achmad; Andriani, Arifah Fibri
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.v14i2.30782

Abstract

Purpose : The study investigates the effect of prudence accounting, financial distress, and foreign operations on tax avoidance, while also examining the moderating role of leverage in these relationships. The research addresses inconsistencies in prior studies regarding the influence of these factors and highlights their relevance in Indonesia’s financial sector, which is highly regulated and susceptible to aggressive tax strategies. Method : Using secondary data from audited financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, this study employs panel data regression analysis. The fixed effect model was chosen as the best fit after Chow and Hausman tests. Findings : The results reveal that prudence accounting and financial distress positively and significantly affect tax avoidance, while foreign operations show no significant impact. Furthermore, leverage weakens the positive relationship between both prudence accounting and financial distress with tax avoidance, but does not moderate the relationship between foreign operations and tax avoidance. Novelty : The study offers a comprehensive framework by integrating prudence accounting, financial distress, and foreign operations with leverage as a moderating variable, providing empirical evidence on how these factors interact in shaping tax avoidance strategies in the regulated Indonesian financial sector.
Impact of ESG Performance in Mitigating Non-Performing Loans in Kenya’s Commercial Banks Gissay, Amadou; Mohamed Majid , Ruwaida
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.v14i2.22332

Abstract

Purpose: The study examines the impact of ESG performance in mitigating non-performing loans of Kenyan commercial. Given the growing risks in Kenya associated with climate change and economic volatility in the financial sector, it is critical to understand how ESG performance can mitigate non-performing loans. Method: The study uses a dynamic panel system generalized method of moments model to analyse 33 commercial banks over the period 2013–2024. The non-performing loan (NPL) ratio is the dependent variable, while ESG performance is assessed across three key pillars: environmental, social and governance. Control variables include bank size, capital adequacy ratio and inflation rate. Findings: The study finds that there is a significant negative association between high ESG performance and non-performing loan ratios suggesting that enhanced ESG performance contributes to reducing non-performing loans. Novelty: The study adds to the knowledge of existing research on how ESG factor; environmental, social, and governance mitigates non-performing loans in Kenyan commercial banks thereby, enhancing scholarly discourse and offering insights for banking institutions and policymakers in their pursuit of sustainable financial practices.
Carbon Emission Disclosure: Media Exposure, Profitability, and Company size Moderation in Mining Sulistyawati, Ayu Sarah; Saputra, Ilham Fajar Eko
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.v14i2.24112

Abstract

Abstract Purpose: The study specifically analyzes how media exposure and profitability influence carbon emission disclosure (CED) in mining companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023 and evaluates whether company size moderates these relationships. Method: Using a quantitative approach, the research applied purposive sampling and obtained 64 mining companies as the final sample. Data were collected from annual reports and sustainability reports, then analyzed through descriptive statistics and hypothesis testing using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with WarpPLS 7.0. Findings: The results show that media exposure has no significant effect on CED, while profitability has a positive and significant effect. Moreover, company size moderates the relationship between media exposure and CED but does not moderate the link between profitability and CED. Novelty: The novelty lies in introducing company size as a moderating variable, offering fresh insights into the interaction between internal capacity and external pressures in shaping disclosure practices.
Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia Wibowo, Puji; Firmansyah, Amrie; Suhendra, Maman; Subardianta, Ari Untung; Krisnandono, Diananto
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.v14i2.22491

Abstract

Purpose: The study examines factors affecting the quality of Non-Tax State Revenue (NTR) receivable management, focusing on human resource competence, internal control, and servant leadership. Despite NTR growth, audit findings reveal ongoing weaknesses, particularly in receivable collection effectiveness. Method: The study employs a quantitative survey approach with 151 respondents across ministries, comprising civil servants managing NTR at State Ministries and Institutions. Data is analyzed using structural equation modeling (SEM) with partial least squares (PLS) software to examine the relationships between key variables. Findings: The results show that human resource competence and internal control positively influence the quality of NTR receivable management. However, servant leadership does not enhance the positive effects of these factors, indicating that leadership style may not be a critical moderating variable in this context. Alternatively, transactional or transformational leadership may be preferrable for NTR receivable management in Indonesian context. Novelty: The research expands the public sector accounting literature by shifting the focus from leadership-driven models to a competency-driven, control-based approach in NTR receivable management. The findings challenge the conventional emphasis on leadership in public finance and suggest that structured policies, internal control mechanisms, and human resource competency are more effective in ensuring financial governance and revenue optimization.
Determinants of Sukuk Ratings in Indonesia: The Role of Financial Performance as a Moderator Siska; Antoni R, Stevanus; Zulhelmy
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.v14i2.23116

Abstract

Purpose: The study examines the long-term influence of sukuk age, institutional ownership, and managerial ownership on sukuk ratings with financial performance as a moderating variable in sukuk issuing companies in Indonesia. Method: The population comprises 30 sukuk issuers during 2021-2023, from which 18 companies met the criteria using purposive sampling. Data analysis used the PVMAR and PVMECM techniques. Findings: The findings reveal that institutional ownership, managerial ownership, and financial performance have a long-term effect on sukuk ratings, while sukuk age does not. Moreover, financial performance strengthens the long-term effects of sukuk age, institutional ownership, and managerial ownership on sukuk ratings. Novelty: The study offers a new perspective on the interaction between sukuk rating determinants and financial performance in Indonesia, which provides essential implications for sukuk issuing companies in Indonesia to improve their financial performance. It shows the importance of good corporate governance and support from institutional shareholders as long-term stability factors that positively affect Sukuk ratings.

Page 4 of 4 | Total Record : 35

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