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INDONESIA
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 13 Documents
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Search results for , issue " Vol 5 No 4 (2016): November 2016" : 13 Documents clear
Influence of Ethical Environment and Task Complexity on Audit Judgment with Personality Type and Locus of Control As Moderated Variables Muktiningtyas, Dita; Yulianto, Agung
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12545

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Lingkungan Etika dan Kompleksitas Tugas terhadap Audit Judgmentdan interaksi kedua variabel independen tersebut dengan Tipe Kepribadian dan Locus Of Control sebagai variabel moderasi terhadap Audit Judgment. Peneltian ini menggunakan data primer dengan populasi auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Penelitian ini menggunakan teknik convenience sampling untuk menentukan sampel. Penelitian ini menggunakan analisis regresi berganda dan uji interaksi selisih nilai mutlak untuk pengujian hipotesis menggunakan SPSS versi 21. Hasil penelitian ini menunjukan bahwa lingkungan etika berpengaruh positif signifikan terhadap audit judgment, kompleksitas tugas berpengaruh positif signifikan terhadap audit judgment. Lingkungan etika yang dimoderasi oleh tipe kepribadian berpengaruh signifikan terhadap audit judgment. Lingkungan etika yang dimoderasi oleh locus of control tidak berpengaruh signifikan terhadap audit judgment. Kompleksitas tugas yang dimoderasi oleh tipe kepribadian berpengaruh signifikan terhadap audit judgment. Kompleksitas tugas yang dimoderasi oleh locus of control tidak berpengaruh signifikan terhadap audit judgment. The purpose of this research  to determine effect of ethical environment and complexity of the task on audit judgment with personality type and locus of control become moderated variable to audit judgment. This study uses primary data with entire population of all auditor who work in Public Accountant Offices in Semarang. This research used convenience sampling to select sample. The analytical method used multiple linier regresion and absolut difference value using SPSS version 21. The result shows that ethical environment has positve significant effect on the audit judgment, complexity of the task has positve significant effect on the audit judgment. Ethical environment moderated by personality type  significant on the audit judgment, ethical environment moderated by locus of control is not significanlly effect on the audit judgment. Complexity of the task moderated by personality type  significant on the audit judgment, complexity of the task moderated by locus of control is not significanlly effect on the audit judgment.
Analysis of Factors Effecting on The Probability of Financial Distress Prasetyo, Rifki Adhi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12668

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, aktivitas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas financial distress pada perusahaan sektor pertambangan Indonesia. Populasi penelitian yaitu 41 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 23 sampel perusahaan. Pengolahan data menggunakan teknik analisis regresi logistik dengan bantuan SPSS versi 21. Jenis penelitian ini merupakan penelitian kuantitatif. Alat analisis yang digunakan meliputi analisis statistik deskriptif dan uji multikolinearitas. Dalam pengujian pengaruh antar variabel, alat analisis yang digunakan berupa uji goodness-of-fit, uji overall model fit, dan nagelkerke R square. Berdasarkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa tidak terdapat pengaruh antara variabel solvabilitas, likuiditas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas terjadinya financial distress. Sedangkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa variabel aktivitas memiliki pengaruh negatif signifikan terhadap probabilitas. This study aims to examine the effects of liquidity, activity, managerial ownership, institutional ownership, and firm size on the probability of financial distress in Indonesian mining sector companies. The research population was 41 mining sector companies listed in Indonesia Stock Exchange in 2010-2014. The sampling technique used purposive sampling method to get 23 company samples. Data processing used logistic regression analysis technique with the help of SPSS version 21. This research type was quantitative research. The analysis tools used including descriptive statistical analysis and multicolinearity test. In testing the effect between variables, the analysis tool used in the form of goodness-of-fit test, overall model fit test, and nagelkerke R square. Based on the testing of research sample used logistic regression indicated that there was no influence between variables of solvability, liquidity, managerial ownership, institutional ownership, and firm size to probability of occurrence of financial distress. While testing the research sample used logistic regression showed that the activity variable had a significant negative effect on the probability
Empirical Study of Public Accounting Firm Changes on The Company after The Emergence of The Public Accounting Firm Regulatory Liability Rokhmatun, Rizka Nur; Suryarini, Trisni
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.14576

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, financial distress, opini going concern dan profitabilitas terhadap pergantian Kantor Akuntan Publik (KAP). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2014 yang terdiri dari 90 perusahaan. teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 28 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa variabel pergantian manajemen, financial distress, opini going concern dan profitabilitas secara simultan berpengaruh terhadap pergantian KAP. Sementara itu, variabel pergantian manajemen, financial distress, opini going concern secara parsial berpengaruh terhadap pergantian KAP, variabel profitabilitas tidak berpengaruh secara parsial terhadap pergantian KAP. The purpose of this research are to analyze the influence of management exchange, financial distress, going concern opinion and profitability toward auditor switching. The population in this research are the manufacturing companies listed in Indonesia stock Exchange for year of 2011-2014 which consist of 90 companies. The sampling technique is a purposive sampling method which results for 28 samples. The data analysis method uses descriptive statistic analysis and logistic regression analysis. The result of this study shows that following variables management exchange, financial distress, going concern opinion, and profitability affect simultaneously toward auditor switching. On the other hand, management exchange, financial distress, going concern opinion  affect partially toward auditor switching, but profitability don’t affect partially toward auditor switching.  

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