cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
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 10 Documents
 1 
Search results for , issue "Vol 10 No 3 (2021): November" : 10 Documents clear
The Effect of Capital Structure, Firm Size, and Profitability on Firm Value with Investment Decisions as Moderating Wijayaningsih, Shinta; Yulianto, Agung
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.50744

Abstract

The purpose of this study is to examine the effect of capital structure, firm size, and profitability on firm value with investment decisions as moderating. The population of this study was 49 various industrial sector manufacturing companies listed on the IDX in 2016-2019. Sampling using purposive sampling technique, in order to obtain a sample of 22 companies with 72 units of analysis. Data analysis was performed using the Moderated Regression Analysis (MRA) test. The results showed that profitability had a positive effect on firm value, while capital structure did not affect firm value and firm size had a negative effect on firm value. Investment decisions are able to strengthen the effect of profitability on firm value but are not able to strengthen the effect of capital structure and firm size on firm value. The conclusion of this study is that company value will increase if it has high profitability because the greater the profit the company gets, the better the company’s performance, and the company value will decrease when the larger the company size means that the bigger the company, the more difficult it is to control and supervise by company management. Meanwhile, the right investment decision increases the company’s chances of making a profit, thereby strengthening the effect of profitability in increasing firm value. Keywords: Firm Value; Capital Structure; Company Size; Profitability; Investment Decisions
The Determinants of Environmental Disclosure in Indonesia, Malaysia, and Thailand Safitri, Lisdiana; Sri Wahyuningrum, Indah Fajarini
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51436

Abstract

The study aims to analyze the affecting factors of environmental disclosure, such as company size, industry type, profitability, company age, environmental performance, and institutional ownership. The population of this study is the manufacturing companies listed on Indonesia Stock Exchange (IDX), Kuala Lumpur Stock Exchange (KLSE), and Stock Exchange Thailand (SET) in 2019. The sampling technique uses purposive sampling with 93 companies. The analysis technique uses is multiple linear regression. The result of this study show company size, environmental performance, and institutional ownership have a positive and significant effect on environmental disclosure. On the other side, this result shows industry type, profitability, and company age have an insignificant effect on environmental disclosure. The conclusion of this study is the company which is categorized as the bigger company with many institutions ownership, with verification ISO 14001 has more responsibility to contribute to environmental disclosure. This is because the company has operational activities and impacts related to the environment. Keywords: Environmental Disclosure; Company Size; Industry Type; Profitability; Company Age; Environmental Performance
The Effect of the Board of Commissioners, Audit Committee, Company Size on Tax Avoidance with Leverage as an Intervening Variable Pamungkas, Fuad Jaka; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51438

Abstract

The purpose of this study was to analyze the effect of the board of commissioners, audit committee, company size on tax avoidance with the intervening variable in the form of leverage. The population of this research is 48 properties and real estate listed on the IDX in 2015-2018. The sample selection is done using the purposive sampling method and produces 60 units of analysis. The method used to analyze the data is descriptive statistics and path analysis with the IBM SPSS 21 software. This study shows the results between the board of commissioners, the audit committee, leverage has a significant positive effect on tax avoidance. Company size does not affect tax avoidance. The board of commissioners and company size have no effect on leverage. The audit committee has a significant negative effect on leverage. Leverage succeeded in intervening in the influence of the audit committee but failed to intervene in the effect of the board of commissioners and company size on tax avoidance. This study concludes that companies with boards of commissioners and audit committees tend to increase the efficiency of their tax burden. The audit committee uses leverage to increase the efficiency of the tax burden. This research is able to strengthen and develop from existing research related to tax avoidance. Keywords: Board of Commissioners; Audit Committee; Company Size; Leverage; Tax Avoidance
Auditor Type as Moderating of the Determinants of Intellectual Capital Disclosure Kurniawan, Ichsan; Baroroh, Niswah
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51439

Abstract

This research intends to examine the effect of an independent board of commissioners, firm size, and leverage on intellectual capital disclosure and to test the auditor type as moderator. The measurement of intellectual capital disclosure uses content analysis. The research population is consumer good industry manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The research sample was taken using the purposive sampling technique with 105 units of analysis. The research data collection method uses the documentation method. The data were analyzed using descriptive statistical analysis techniques and inferential analysis. Hypothesis testing uses moderated regression analysis. The results showed that firm size has a positive effect and leverage has a negative effect on intellectual capital disclosure. Auditor type moderates the effect of leverage on intellectual capital disclosure. The independent board of commissioners does not affect intellectual capital disclosure. Auditor type does not moderate the effect of the independent board of commissioners and firm size on intellectual capital disclosure. The conclusion of this study shows that the disclosure of intellectual capital will be higher in large firms and auditor type will increase the disclosure of intellectual capital in firms with high leverage. Keywords: Intellectual capital disclosure; Independent board of commissioners; Firm size; Leverage; Auditor type
The Effect of CSR Disclosure, Firm Size, Capital Intensity, and Inventory Intensity on Tax Aggressiveness Rahayu, Silvia; Suryarini, Trisni
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51446

Abstract

The purpose of this study was to analyze the effect of CSR disclosure, firm size, capital intensity, and inventory intensity on tax aggressiveness. This study uses a population of 63 companies in the basic and chemical industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2015-2018. The sampling technique in this study was the purposive sampling method, resulting in a final sample of 29 companies with 89 units of analysis after deducting 27 outlier data. This research uses descriptive statistical analysis method and inferential statistical analysis, namely multiple regression analysis. The results showed that partially CSR disclosure has a positive and significant effect on tax aggressiveness. Meanwhile, firm size, capital intensity, and inventory intensity do not affect tax aggressiveness. Simultaneously, all dependent variables affect tax aggressiveness. It can be concluded that CSR disclosure can determine the level of tax aggressiveness by the company. This means that the higher the CSR disclosure made by the company, the higher the level of tax aggressiveness carried out by the company. Keywords: CSR Disclosure; Firm Size; Capital Intensity; Inventory Intensity; Tax Aggressiveness
Determinant of Earnings Management Practices in Indonesia’s Consumer Goods Companies Ardillah, Kenny; Vesakhadevi, Selvi
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51925

Abstract

This research expects to decide the impact of tax planning, audit quality, and managerial ownership on earnings management. This information utilizes auxiliary information acquired from the organization's yearly financial report. The research populace is the manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2019. The research sample was taken with specific criteria using the purposive sampling technique. This study’s hypothesis testing uses multiple linear regression. The research results indicate that audit quality positively affects earnings management. Tax planning and managerial ownership do not affect earnings management. This research can be a source of information for business people to increase the existence of the audit committee to pay more attention to financial reporting information, primarily related to earnings in financial statements, to reduce the practice of earnings management.
The Determination of The Acceptance of Going Concern Audit Opinion: Financial Distress, Institutional Ownership, and Auditor Reputation Islamiati, Rahma; Julianto, Wisnu; Maulana, Agus
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.52048

Abstract

The independent auditor is the party that checks the fairness of the client’s financial statements. In addition, the auditor is responsible for assessing and disclosing significant matters that interfere with the continuity of the client’s business both operationally and financially in audit opinion. This study aims to analyze the effect of financial distress, institutional ownership, and auditor reputation on the acceptance of going concern audit opinions. Of the 164 population on the financial statements of trading, service, and investment companies on the Indonesia Stock Exchange (IDX) in 2016-2020, there are only 85 data that meet the criteria by using the purposive sampling technique. Testing the sample data with a logistic regression model. The results conclude that financial distress has a significant negative effect on the acceptance of going concern audit opinion; institutional ownership does not affect the acceptance of going concern audit opinion, and auditor reputation does not affect the acceptance of going concern audit opinion. The study concludes that an auditor must be objective and independent in conveying his assessment without any influence from other parties. The overall condition of the company can be described through its financial condition, good or bad it can show the company’s ability to maintain its business. Keywords: Financial Distress; Institutional Ownership; Auditor Reputation; Going Concern Audit Opinion
The Determinants of Intellectual Capital Disclosure with Firm Age as a Moderating Variable Suryani, Ayu; Khafid, Muhammad
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.52918

Abstract

This research aims to examine and describe the relationship between profitability, leverage, foreign ownership, and government ownership on intellectual capital disclosure moderated by firm age. The population in this study is financial companies listed on the Indonesian Stock Exchange in 2017-2018. The sample selection uses the purposive sampling technique, which produced 81 companies and 162 units of analysis. Data collection using documentation techniques. Descriptive statistical analysis and moderation regression analysis were used to analyze data. The results showed that leverage and foreign ownership have a significant positive effect on intellectual capital disclosure, while profitability and government ownership do not affect intellectual capital disclosure. The result of the absolute difference test showed that firm age is able to moderate the effect of profitability and government ownership on intellectual capital disclosure but is not able to moderate the effect of leverage and foreign ownership. The findings prove highly leveraged companies and high foreign ownership encourage companies to disclose intellectual capital. Firm age weakens the effect of profitability and government ownership on intellectual capital disclosure. Keywords: Intellectual Capital Disclosure; Profitability; Leverage; Foreign Ownership; Government Ownership; Firm Age
The Determinants of Non-Performing Financing (NPF) in Islamic Commercial Banks in Indonesia Estiawan, Andika Bayu; Asrori, Asrori
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.53768

Abstract

This research aims to analyze the effect of total financing, Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG) on Non-Performing Financing (NPF) with inflation as a moderating variable. This research population is Islamic commercial banks for the period 2012-2018, which are registered with the Financial Services Authority. Research samples are obtained through a purposive sampling technique. According to the purposive sampling technique, some 11 Islamic Commercial Banks obtained 77 units of analysis. This research’s analytical method is multiple regression analysis and the absolute difference value. This research proves that GCG has a negative and significant effect on NPF, while Total Financing and FDR have no significant effect on NPF. Meanwhile, inflation did not moderate total financing, FDR, and NPF. Referring to the research results that have been described, the conclusion that the writer can compile is that the quality of GCG in a company is getting better, proven to reduce the level of NPF. Thus, Islamic Commercial Banks are expected to optimize the role of GCG to reduce the NPF level. Keywords: Non-Performing Financing; Islamic Commercial Banks; Financing; Inflation
The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies Wicaksono, Agung; Suryandari, Dhini
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.54999

Abstract

This research with a purpose to verify the effect of financial targets, financial stability, external pressure, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, political connections on the fraudulent financial report through hexagon fraud theory. Mining sector companies that registered on the Indonesia Stock Exchange in the period of 2017-2019 are the population in this research. The purposive sampling technique is used to select the research sample so as obtain samples of 41 companies and 123 analysis units. Panel regression analysis is an analytical technique that used in this research. The result shows that financial targets and external pressures have positive and significant effects on fraudulent financial reports. Meanwhile, financial stability, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, and political connections do not affect the fraudulent financial report. This research deduces that the higher financial targets and external pressures in a company make the possibility of management as an agent to commit fraudulent financial reports in order to attract investors will be more vulnerable. Kata Kunci: Fraud Hexagon Theory; Fraudulent Financial Report; F-Score Model

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 12 No 3 (2023) Vol 12 No 2 (2023) Vol 12 No 1 (2023) Vol 11 No 3 (2022) Vol 11 No 2 (2022) Vol 11 No 1 (2022) Vol 10 No 3 (2021): November Vol 10 No 2 (2021): July Vol 10 No 1 (2021): March Vol 9 No 3 (2020): November Vol 9 No 2 (2020): July Vol 9 No 1 (2020): March Vol 8 No 3 (2019): November Vol 8 No 2 (2019): July Vol 8 No 1 (2019): March Vol 7 No 3 (2018): November 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 1 (2018): March 2018 Vol 6 No 3 (2017): November 2017 Vol 6 No 3 (2017): November 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 1 (2017): March 2017 Vol 6 No 1 (2017): March 2017 Vol 5 No 4 (2016): November 2016 Vol 5 No 4 (2016): November 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 1 (2016): March 2016 Vol 5 No 1 (2016): March 2016 Vol 4 No 4 (2015): November 2015 Vol 4 No 4 (2015): November 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 1 (2015): March 2015 Vol 4 No 1 (2015): March 2015 Vol 3 No 4 (2014): November 2014 Vol 3 No 4 (2014): November 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 1 (2014): March 2014 Vol 3 No 1 (2014): March 2014 Vol 2 No 4 (2013): November 2013 Vol 2 No 4 (2013): November 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 1 (2013): March 2013 Vol 2 No 1 (2013): March 2013 Vol 1 No 2 (2012): November 2012 Vol 1 No 2 (2012): November 2012 Vol 1 No 1 (2012): July 2012 Vol 1 No 1 (2012): July 2012 More Issue