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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 13 Documents
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Search results for , issue " Vol 6 No 3 (2017): November 2017" : 13 Documents clear
The Roles of The Board of Commissioner in Moderating Factors Affeting The Disclosure Of Enterprise Risk Management Khumairoh, Nur Annisa; Agustina, Linda
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18908

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajemen, kepemilikan publik, ukuran perusahaan, dan leverage terhadap pengungkapan enterprise risk management dengan ukuran dewan komisaris sebagai variabel moderating. Populasi penelitian adalah 434 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Pemilihan sampel menggunakan teknikpurposive samplingdiperoleh 58 perusahaan dengan 174 unit analisis. Teknik analisis menggunakan uji regresi moderasi dengan uji nilai selisih mutlak. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, kepemilikan manajemen, kepemilikan publik, ukuran perusahaan, dan leverage tidak berpengaruh signifikan terhadap pengungkapan enterprise risk management. Ukuran dewan komisaris mampu memoderasi secara signifikan pengaruh kepemilikan institusional dan ukuran perusahaan terhadap pengungkapan enterprise risk management, namun tidak mampu memoderasi pengaruh kepemilikan manajemen, kepemilikan publik dan leverage terhadap pengungkapan enterprise risk management. Hasil penelitian ini dapat disimpulkan bahwa ukuran dewan komisaris dapat memoderasi pengaruh kepemilikan institusional dan ukuran perusahaan terhadap pengungkapan enterprise risk management. The aims of this research to analyze the effect of institutional ownership, management ownership, public ownership, company size, and leverage on enterprise risk management disclosures with board of commisioner size as moderating variable. The population of research are 434 non financial companies listed in Indonesia Stock Exchange (BEI) year 2013-2015. Data were selected by using purposive sampling technique obtained by 174 unit of analysis. Moderated regression analysis by difference absolute value test was used to analyze. Result of this research indicated that institutional ownership, management ownership, public ownership, company size, and leverage don’t have significant impact on enterprise risk management disclosure. Board of commisioner size able to moderate significantly the effect of institutional ownership and company size on enterprise risk management disclosure, but unable to moderate significantly the effect of management ownership, public ownership, and leverage on enterprise risk management disclosure. The research result, it can be concluded that board of commisioner size able to mederate the effect of institutional ownership and company size on enterprise risk management disclosure.
The Roles of Profit Quality in Moderating The Effect of Good Corporate Governance on Corporate Value Sholihah, Malihatus; Wahyudin, Agus
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18918

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji peran kualitas laba dalam memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Populasi dari penelitian ini berjumlah 39 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2015. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan total unit analiais sejumlah 33 . Penelitian ini menggunakan data sekunder yang berupa annual report. Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis statistik deskriptif, analisis regresi berganda, dan Moderated Regression Analysis (MRA) selisih nilai mutlak dengan tingkat signifikansi 0,05. Penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sedangkan , kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan. Selain itu, variabel kualitas laba dapat digunakan untuk memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kualitas laba dapat memoderasi pengaruh kepemilikan manajerial terhadap nilai perusahaan tetapi kualitas laba tidak dapat memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan. The aim of this study is to examine the role of earnings quality in moderating the influence of managerial ownership and institutional ownership on firm value. The population of this study amounted to 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2013-2015. The selection of sample in this research used purposive sampling method with total unit of analysis amounted to 33. This study used secondary data in the form of annual report. The research hypothesis was tested using classical assumption test, descriptive statistical analysis, multiple regression analysis, and Moderated Regression Analysis (MRA) of absolute value difference with a significance level of 0.05. The research showed that managerial ownership has a negative and significant effect on firm value. Meanwhile, institutional ownership does not affect on firm value. In addition, earnings quality variable could be used to moderate the effect of managerial ownership and institutional ownership on firm value. Based on the results of the study, it can be concluded that earnings quality can moderate the effect of managerial ownership on firm value but earnings quality ca not moderate the effect of institutional ownership on firm value.
Determinants Influencing Environmental Disclosure in High Profile Companies in Indonesia Junita, Niken Lady; Yulianto, Agung
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18982

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empirispengaruh dewan komisaris, kepemilikan manajerial, liputan media, ukuran perusahaan, dan profitabilitas terhadap pengungkapan lingkungan. Populasi dalam penelitian ini adalah perusahaan yang tergolong high profile yang terdaftar di Bursa Efek Indonesia pada tahun 2011 sampai dengan 2015 sebanyak 83 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria tertentu dan terpilih sebanyak 11 perusahaan sebagai sampel dengan total 55 unit analisis. Metode analisis hipotesis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa dewan komisaris yang diukur menggunakan jumlah rapat dewan berpengaruh positif terhadap pengungkapan lingkungan. Liputan media yang diukur menggunakan koefisien Janis-Fadner berpengaruh positif terhadap pengungkapan lingkungan. Ukuran perusahaan yang diukur menggunakan Ln total aset berpengaruh positif terhadap pengungkapan lingkungan. Sementara itu, kepemilikan manajerial yang diukur menggunakan presentase kepemilikan saham manajerial, dan profitabilitas yang diukur menggunakan ROE tidak berpengaruh terhadap pengungkapan lingkungan. Simpulan dari hasil penelitian ini menunjukkan bahwa pengungkapan lingkungan dipengaruhi oleh dewan komisaris, liputan media, dan ukuran perusahaan. This study aims to obtain empirical evidence of the influence of board of commissioners, managerial ownership, media coverage, company size, and profitability to the disclosure of the environment. The population in this study is high profile companies listed on the Indonesia Stock Exchange in 2011 untill 2015 as many as 83 companies. The sampling technique used in this study is purposive sampling with certain criteria and selected as many as 11 companies as a sample with a total of 55 units of analysis. Hypothesis analysis method used in this research is multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that the board of commissioners is measured using the number of board meetingspositively affect the disclosure of the environment. Media coverage measured using the JanisFadner coefficient positively affects environmental disclosure. Company size measured using total assets positively affects environmental disclosure. Meanwhile, managerial ownership is measured using a percentage of managerial share ownership, and profitability measured using ROE has no effect on environmental disclosure. Conclusions from the results of this study indicate that the disclosure of the environment is influenced by the board of commissioners, media coverage, and company size.

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