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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 39 Documents
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Search results for , issue "Vol 1 No 2 (2012): November 2012" : 39 Documents clear
PENGAWASAN KEUANGAN DAERAH DENGAN AKUNTABILITAS DAN PARTISIPASI MASYARAKAT SEBAGAI MODERASI Palupi, Nimas Ayu
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.705

Abstract

PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KUALITAS LABA Irawati, Dhian Eka
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.572

Abstract

KAJIAN KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Novianti, Rizki
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.656

Abstract

Abstrak Tujuan penelitian adalah untuk mengetahui pengaruh ukuran perusahaan, struktur modal, kualitas akrual, dan Investment Opportunity Set terhadap kualitas laba. Populasi dalam penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2009. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 31 perusahaan manufaktur. Hasil penelitian ini menunjukkan adanya pengaruh secara simultan antara ukuran perusahaan, struktur modal, kualitas akrual, Investment Opportunity Set (IOS) terhadap kualitas laba. Pengujian secara parsial menunjukkan bahwa variabel kualitas akrual dan Investment Opportunity Set (IOS) berpengaruh secara positif terhadap kualitas laba, sedangkan ukuran perusahaan dan struktur modal tidak berpengaruh terhadap kualitas laba. Abstract The research is to analyze Influence of Company Size, Capital Structure, Accrual Quality, and Investment Opportunity Set (IOS) on Earning Quality. Population in the study were all manufacturing companies listed on the Indonesia Stock Exchange in 2008-2009. Sampling was purposive sampling technique is the selection of samples with specific criteria, so that samples obtained in this study as many as 31 manufacturing companies. The results of research indicate the simultaneous influence of firm size, capital structure, accrual quality, Investment Opportunity Set (IOS) on earnings quality. Tests showed that the partial accrual quality variables positively affect the earnings quality, and the Investment Opportunity Set (IOS) is a positive effect on earnings quality, while the firm size and capital structure does not affect the earnings quality.
ANALISIS KEBIJAKAN HUTANG Narita, Rona Mersi
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.566

Abstract

PERAN SATUAN PENGAWASAN INTERN DALAM PENCAPAIAN GOOD UNIVERSITY GOVERNANCE PADA PERGURUAN TINGGI BERSTATUS PK-BLU Puspitarini, Noviana Dyah
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.706

Abstract

KEBIJAKAN DEVIDEN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, RESIKO BISNIS TERHADAP KEBIJAKAN HUTANG Murtiningtyas, Andhika Ivona
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.597

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan deviden, kepemilikan manajerial, kepemilikan institusional, profitabilitas, dan resiko bisnis terhadap kebijakan hutang. Populasi dalam penelitian ini adalah perusahaan manufaktur yang listing di BEI tahun 2008-2010. Pengambilan sampel dengan purposive sampling sehingga didapatkan sampel sebanyak 40 perusahaan manufaktur. Pengambilan data dilakukan dengan metode dokumentasi. Hasil penelitian ini dengan uji simultan (uji F) menunjukkan bahwa kebijakan deviden, kepemilikan manajerial, kepemilikan institusional, profitabilitas dan resiko bisnis berpengaruh dengan kebijakan hutang. Sedangkan dengan uji parsial (uji t) menunjukkan kebijakan deviden, kepemilikan manajerial, kepemilikan institusional tidak berpengaruh negatif terhadap kebijakan hutang. Sedangkan profitabilitas dan resiko bisnis berpengaruh negatif dengan kebijakan hutang. Simpulan dari penelitian ini yaitu secara simultan ada pengaruh antara kebijakan deviden, kepemilikan manajerial, kepemilikan institusional, profitabilitas dan resiko bisnis terhadap kebijakan hutang. Sedangkan secara parsial hanya profitabilitas dan resiko bisnis yang berpengaruh negatif terhadap kebijakan hutang. Kebijakan deviden, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh negatif terhadap kebijakan hutang. Abstract This study aims to determine how the effect of dividend policy, managerial ownership, institutional ownership, profitability, and business risk of the debt policy. The population in this study is a manufacturing company listing on the Stock Exchange in 2008-2010. Purposive sampling with sampling to obtain a sample of 40 manufacturing companies. Data is collected by the method of documentation. The results of this study with simultaneous test (F test) showed that the dividend policy, managerial ownership, institutional ownership, profitability and business risk effect the debt policy. While the partial test (t test) showed dividend policy, managerial ownership, institutional ownership does not negatively affect debt policy. While profitability and business risk negatively affected by debt policy. The conclusions of this research is simultaneously the influence of dividend policy, managerial ownership, institutional ownership, profitability and business risk of the debt policy. While only partially profitability and business risks that adversely affect debt policy. Dividend policy, managerial ownership and institutional ownership does not negatively affect debt policy.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Anjarwati, Mei
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.555

Abstract

Tujuan dari penelitian ini untuk memperoleh bukti empiris secara parsial dan simultan tentang pengaruh kejelasan sasaran anggaran, pengendalian akuntansi dan sistem pelaporan terhadap akuntabilitas kinerja instansi pemerintah. Populasi dan sampel dari penelitian ini adalah 51 SKPD diwilayah Tegal dan Pemalang. Hasil penelitian ini mengindikasi bahwa kejelasan sasaran anggaran dan sistem pelaporan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. Sedangkan pengendalian akuntansi tidak berpengaruh terhadap akuntabiltas kinerja instansi pemerintah. Abstract The purpose of this study is to obtain empirical evidence on the effects of partial and simultaneous clarity budgetary targets, accounting controls and reporting systems for accountability of government performance. Population and sample of the study was 51 SKPD region Tegal and Pemalang. The results of this study indicate that the clarity of the budget targets and reporting systems affect the performance accountability of government agencies. While accounting controls have no effect on performance accountability of government agencies.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE (ICD) Nugroho, Ahmadi
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.702

Abstract

ANALISIS PENGARUH INFORMASI AKUNTANSI DAN INFORMASI NON AKUNTANSI TERHADAP KEPUTUSAN KREDIT Agusthia, Hervika
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.567

Abstract

FAKTOR – FAKTOR YANG MEMPENGARUHI PERTIMBANGAN OPINI AUDITOR ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH ISTIMEWA YOGYAKARTA
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.554

Abstract

Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi opini auditor dalam menyatakan pendapat. Populasi penelitian ini adalah auditor BPK pada Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel yaitu dengan convenience sampling dengan jumlah sampel penelitian sebesar 30 auditor. Penelitian ini menggunakan alat analisis data regresi berganda (multiple regression) dengan bantuan software komputer untuk statistik SPSS versi 19.00. Hasil penelitian menunjukkan bahwa independensi, keahlian audit, lingkup audit, dan audit judgement secara simultan mempengaruhi pertimbangan opini audit. Secara parsial independensi  berpengaruh terhadap pertimbangan opini audit, keahlian audit berpengaruh terhadap pertimbangan opini audit, lingkup audit berpengaruh terhadap pertimbangan opini audit, dan audit judgement berpengaruh terhadap pertimbangan opini audit. Abstract The research was conducted to determine the factors that affect the auditor's opinion in declare their opinion. The research population was BPK auditors in Province of Daerah Istimewa Yogyakarta. The sampling technique is by convenience sampling with a sample study of 30 auditors. This study uses data analysis tools of multiple regression with the help of computer software for statistical SPSS version 19.00. The results showed that the independence, skills audit, the audit scope and audit judgement simultaneously affect the consideration of audit opinion. . In partial consideration of the independence of the effect on audit opinion, skills of audit  influence the consideration of audit opinion, audit scope considerations affect the audit opinion and audit judgement affects the audit opinion judgement.

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