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Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 15 Documents
 1   2 
Search results for , issue " Vol 2 No 2 (2013): May 2013" : 15 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Saputri, Yuliani Diah
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1576

Abstract

OPTIMALISASI PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK SYARIAH DI INDONESIA Pramono, Nugroho Heri
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1437

Abstract

Tujuan penelitian ini adalah untuk mengetahui ada tidaknya pengaruh deposito mudharabah, spread bagi hasil, dan tingkat bagi hasil terhadap pembiayaan berbasis bagi hasil bank syariah baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah bank syariah di Indonesia yang terdiri dari 11 bank. Sedangkan sampelnya terdiri dari 5 bank syariah. Kriteria pemilihan sampel menggunakan purposive sampling. Unit analisis yang digunakan adalah laporan keuangan publikasi triwulanan bank syariah tahun 2010-2012. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Secara simultan variabel deposito mudharabah, spread bagi hasil, dan tingkat bagi hasil berpengaruh positif signifikan terhadap pembiayaan berbasis bagi hasil. Sedangkan secara parsial hanya variabel deposito mudharabah dan spread bagi hasil yang berpengaruh positif signifikan terhadap pembiayaan berbasis bagi hasil. Sedangkan tingkat bagi hasil tidak berpengaruh signifikan terhadap pembiayaan berbasis bagi hasil. The purpose of this study to examine the effect of mudharabah deposits, spread proft sharing, and equivalent rate to profit sharing of Islamic bank either simultaneously or partially. The population of this study is Islamic bank in Indonesia which consists of 11 banks. While the sample consisted of 5 Islamic banks. Sampling technique using purposive sampling. The unit analysis whichis used is the quarterly publication of the financial report of Islamic bank in 2010-2012. Multiple regression analysis was employed to analysis data. Variables of mudharabah deposits, spread profit sharing, and equivalent rate are significant effect simultaneously to the profit sharing. Based on the results of this study can be concluded that variable of mudharabah deposit and spread profit sharing are partially significant to the profit sharing. While equivalent rate is not significant to the profit sharing.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Aprillia, Ekka
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1577

Abstract

PENGARUH NILAI PERUSAHAAN, KEBIJAKAN DIVIDEN, DAN REPUTASI AUDITOR TERHADAP PERATAAN LABA Sulistiyawati, Sulistiyawati
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.2917

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh nilai perusahaan, kebijakan dividen dan reputasi auditor terhadap perataan laba. Populasi penelitian ini ada-lah perusahaan manufaktur yang terdaftar di BEI. Sampel yang digunakan dalam penelitian ini berjumlah 39 perusahaan manufaktur yang terdaftar di BEI mulai tahun 2009 – 2011 yang diperoleh dengan metode purposive sampling. Metode pengumpulan data dilakukan dengan dokumentasi yang bersumber dari laporan keuangan perusahaan yang telah diaudit. Metode analis data yang digunakan ada-lah metode logistic binary regression. Hasil penelitian ini menunjukan bahwa nilai perusahaan, kebijakan dividen dan reputasi auditor tidak memiliki pengaruh ter-hadap perataan laba. Sehingga disarankan para investor hendaknya tidak hanya memusatkan perhatian terhadap informasi mengenai laba perusahaan saja dalam mempertimbangkan keputusan untuk berinvestasi, karena penelitian ini menunju-kan bukti bahwa adanya perataan laba yang dilakukan oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. The purpose of this study to examine the effect of firm value, dividend policy and the auditor’s reputation for income smoothing. This study population is a manufacturing company listed on the Stock Exchange. The sample used in this study at 39 manufacturing companies listed on the Stock Exchange beginning in 2009 to 2011 were obtained by purposive sampling method. Method of data collection with the documentation that comes from the company’s financial statements audited. The method used was a data analyst binary logistic regression method. These results indicate that the value of the company, dividend policy and the reputation of the auditor does not have any effect on income smoothing. So that suggested investors should not focus exclusively on information about earnings alone in considering the decision to invest, as this study shows evidence that the presence of income smoothing is done by manufacturing companies listed on the Indonesia Stock Exchange.
ANALISIS SISTEM PENGENDALIAN INTERNAL (SPI) KLIEN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AUDIT LAPORAN KEUANGAN Sulistya, Nida Umun
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.2849

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Sistem Pengendalian Internal (SPI) klien terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja padaKantor Akuntan Publik (KAP) di wilayah provinsi Jawa Tengah dan DIY sebanyak 31 KAP. Pengambilan sampel menggunakan teknik convenience sampling. Metode analisis data menggunakan analisis deskriptif dan analisis inferensial dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal (SPI) klien berpengaruh signifikan terhadap pertimbangan tingkat materialitasdalam audit laporan keuangan. Simpulan dari penelitian ini yaitu Sistem Pengendalian Internal (SPI) klien berpengaruh signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. The purpose of this study was to determine the effect of internal control systems of client to consideration of materiality level in the audit of financial statements. The population in this study were all auditors working in Public Accounting Firms in theprovince of Central Java and Yogyakarta which were 31 firms. Sampling method used in this study is convenience sampling. The method of data analysis is using descriptive analysis and inferential analysis. The results showed that the internalcontrol systems of client significantly affect the level of materiality considerations in the audit of financial statement. Conclutions from this research that the internalcontrol systems of client significantly affect the level of materiality consideration in the audit of financial statements. 

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