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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 7 Documents
 1 
Search results for , issue "Vol 11 No 1 (2022)" : 7 Documents clear
The Determinants of Intent to Whistle-blowing: Organizational Commitment, Personal Cost of Reporting, and Legal Protection Devi Safitri
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.54734

Abstract

Purpose : This research aims to empirically prove the intention to whistle-blowing influenced by organizational commitment, personal cost of reporting, and legal protection. The population studied was all employees who worked at the People’s Credit Bank (BPR) in Riau Province.Method : Sampling technique using purposive sampling method so that the quantity of samples as many as 27 People’s Credit Banks in Riau Province with 135 respondents to be sampled in accordance with the criteria set, but 90 questionnaires received and that can be processed. The study used quantitative data with primary data. The study used questionnaires with Likert scale measurements. Data analysis used is inferential data analysis using SEM with the help of WarpPLS software version 6.Findings : The results showed that the higher the commitment of the organization, the higher the intention of a person to do whistle-blowing. The study concluded that the organization’s commitment and high legal protections are able to increase the intention of employees to whistle-blowing. But the personal cost of reporting has not been able to show a negative influence on whistle-blowing intentions, due to the perception of personal costs of employees if reporting fraud there will be attention and protection from the organization’s management. Novelty : This study is different from previous research because it focuses more on discussing three factors of whistleblowing intentions, including organizational commitment, personal costs of reporting, and legal protection using the theory of prosocial organizational behavior and theory of planned behavior (TPB) in the scope of employees working at Rural Banks. (BPR) Riau Province. Keywords : Intention to do Whistle-blowing; Organizational Commitment; Personal Cost of Reporting; Legal Protection
Board Diversity and Corporate Social Responsibility Disclosure in ASEAN Banking Industry Reysvana Rukmana Cakti; Doddy Setiawan; Y Anni Aryani
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.54287

Abstract

Purpose : First, to find the determining factors which affects CSR disclosure in the ASEAN banking industry by examining the effect of diversity from gender, board size, and education. Second, observe and analyze the level and variation of ASEAN banking CSR disclosures.Method : This study uses a sample of the ASEAN banking industry with an observation period of 2017-2019. The bank annual report was examined to analyze the bank CSR disclosures using content analysis and panel data analysis.Findings : The inclusive results of this study reveal that there is a positive and significant effect of board education diversity on CSR disclosure of bank. Meanwhile, the diversity for board size and board gender is not significant for bank CSR disclosure. Based on statistical calculations, the level of CSR disclosure of banks varies from 13.09 percent to 27.89 percent, with on average they report each is Thailand 27.89 percent, Philippines 13.09 percent, Malaysia 17.04 percent, Singapore 14.49 percent, and Indonesia 25.17 percent.Novelty : First, this study contributes to the CSR literature, because the banking industry is generally avoided from CSR studies. Second, this study offers empirical evidence of board diversity on CSR disclosure. Third, adopts a cross-country approach across ASEAN rather than just one country. Fourth, present the results of the analysis under the CSR disclosure indicators GRI-G4 : financial service. Keywords : Corporate Social Responsibility Disclosure; Board Diversity; ASEAN; Banking Industry
The Supervision Role of Independent Commissioner in Decreasing Risk From Earnings Management and Debt Policy Muhammad Aulia Ramadhan; Amrie Firmansyah
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.58178

Abstract

Purpose : This study examines the effect of earnings management and debt policy on financial distress. In addition, this study examines the role of the independent commissioner as a moderating variable in the relationship between the independent and dependent variables. Financial distress in this study employs the Altman model (1968) modified by Graham et al. (1998) which has a high prediction rate, above 60 percent, and its size has been used in various countries. Earnings management in is study employs the model of Kothari et al. (2005), known as the Performance-Matched Discretionary Accruals model. The advantage of the model is that it can measure earnings management more accurately. Using independent commissioners as a moderating variable in the association between earnings management and debt policies on financial distress is rarely used in previous studies. Method : This study uses a quantitative method approach. The research data is sourced from consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) financial statements. Research data sourced from www.idx.co.id and www.idnfinancials.com. Based on purposive sampling, the research sample consisted of 138 observations from 46 companies from 2018 to 2020. Hypothesis testing was carried out using multiple linear regression for panel data. Findings : The results of this study indicate that earnings management has a negative effect on financial distress, while debt policy has a positive effect on financial distress. This study also finds that independent commissioners can attenuate the negative effect of earnings management on financial distress. Still, independent commissioners cannot have a moderating effect on the relationship between debt policy and financial distress. Novelty : This study places independent commissioners, which have greatly influenced a company’s management performance, as a moderating variable in testing earnings management and debt policies on financial distress, which are rarely used in previous studies. Keywords: Financial Difficulties; Earnings Quality; Capital Structure; Corporate Governance
The Role of Ownership Structure in Moderating The Relationship Between Tax Avoidance, Corporate Social Responsibility Disclosure, and Firm Value Kenny Ardillah; Ririn Breliastiti; Temy Setiawan; Nera Marinda Machdar
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.58613

Abstract

Purpose: The company’s existence can be maintained by increasing the firms value every period, which will affect the welfare of investors. This study aims to examine and analyze the effect of tax avoidance, corporate social responsibility disclosure on firm value with managerial ownership as a moderating variable. Method: This study uses a sample of mining companies listed on the Indonesia Stock Exchange for 2016-2019. In this study, tax avoidance uses the Effective Tax Rate proxy, and corporate social responsibility disclosure uses the Corporate Social Responsibility Index. Firm value is measured using Tobin’s Q, and ownership structure as a moderating variable is measured by managerial and institutional ownership proxies. Findings: The results showed that tax avoidance and corporate social responsibility disclosure had no effect on firm value with firm size and capital intensity as control variables. Managerial ownership and institutional ownership significantly impact the relationship between tax avoidance and firm value with firm size and capital intensity as control variables. Managerial ownership and institutional ownership have no significant effect in moderating the relationship between corporate social responsibility disclosure and firm value with firm size and capital intensity as control variables. Novelty: The research used institutional ownership and managerial ownership as part of ownership structures to moderate the relationship between tax avoidance, corporate social responsibility disclosure, and firm value. Keywords: Tax Avoidance; Corporate Social Responsibility Disclosure; Firm Value; Ownership Structure; Managerial Ownership; Institutional Ownership
Voluntary Assurance of Sustainability Reports: Evidence from Indonesia Inten Meutia; Shelly F Kartasari; Rochmawati Daud
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.58810

Abstract

Purpose : This study aims to prove the determinants of the adoption of assurance statements in companies in Indonesia. Several companies in Indonesia have included assurance reports in their sustainability reports as a voluntary disclosure. This phenomenon motivates this study, considering that sustainability report assurance is gaining interest among companies, but there is still very little literature discussing this issue, specifically in Indonesia. This research will fill the research gap on sustainability report assurance. Method : Using data from companies participating in ASRRAT (Asian Sustainability Report Rating) for five years (2017 – 2021), this study assesses the influence of governance, profitability, and company age on the company’s decision to adopt assurance on sustainability reports. Total unit analysis are 140 sustainability reports from 28 companies. Findings : The results show that governance, profitability, and the company age significantly influence the adoption of assurance on sustainability reports. This study provides preliminary evidence of the willingness of companies to adopt assurance of sustainability reports in Indonesia by identifying characteristics that distinguish Indonesia from other countries concerning the choice to implement an assurance for sustainability reports. Novelty : This research uses governance measures based on the GRI standard of governance disclosure standards, consisting of 29 disclosure indicators. Previous studies linking governance with sustainability reports only tested specific governance mechanisms, such as the audit committee, board of directors, or diversity. Keywords : Assurance Statement; Corporate Governance; Sustainability Report
The Impact of Environmental Performance and Environmental Disclosures on Economic Performance Fudji Sri Mar'ati; Darsono Darsono
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.59280

Abstract

Purpose : This study aims to ascertain how economic performance is impacted by environmental performance and environmental disclosures.Method : The study population consists of LQ45-indexed enterprises registered on the Indonesia Stock Exchange between 2015 and 2019. With a total sample size of 65 financial statement data and annual reports, they were ascertained using the purposive sampling technique. SEM-PLS (Structural Equation Modeling based on Partial Least Squares) data analysis methods with SmartPLS 3.3 were employed for this investigation.Findings : Environmental performance significantly negatively affects economic performance, according to an examination of a study on 13 companies indexed LQ45 in 2015–2019 with 65 financial statement data and annual reports. Ecological transparency, nevertheless, has a very good implication for economic performance. The results of this study have significance for LQ45 firms listed on the Indonesia Stock Exchange, helping them become more environmentally conscious. It can be a strategy for LQ45 companies to get PROPER awards from the government. Additionally, it can serve as a guide when creating environmental rules. Novelty : This study is to measure the economic performance that can be seen from the practice of work on the results of the value of environmental disclosure and environmental performance. This study also explores environmental performance (X1) and environmental disclosure (X2). This study formulates the relationship between environmental performance and the company’s economic performance. And a study of the relationship of environmental disclosure with the company’s economic performance. So that the resulting hypothesis is stronger and more accurate about economic performance resulting from environmental disclosure and environmental performance.Keywords : Economic Performance; Environmental Performance; Environmental Disclosure; LQ45 Companies
The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable Linda Agustina; Putri Apriliyani; Kuat Waluyo Jati
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.63340

Abstract

Purpose : This study investigates how managerial ownership, institutional ownership, investment opportunity sets, and capital intensity affect accounting conservatism moderated by political connections.Method : State-owned companies are the population in this study that went public from 2014 to 2021. A total of 17 companies per year were obtained using purposive sampling (136 units of analysis). Research data were collected using documentation techniques and analyzed using descriptive and inferential statistical analysis techniques.Findings : The findings indicate a positive relationship between institutional ownership and accounting conservatism and that high capital intensity can reduce accounting conservatism. Meanwhile, managerial ownership and investment opportunity set does not affect accounting conservatism. We also find that political connections cannot moderate the effect of managerial ownership, institutional ownership, and investment opportunity sets on accounting conservatism. However, political connections weaken the negative effect of capital intensity on accounting conservatism. Novelty : The originality of this study is in a different research model from previous research. The thing that concerns this research is based on the object used, namely BUMN companies. State-Owned Enterprises (BUMN) are the primary channel for the state to carry out its role as an economic actor. However, there are still cases of harmful accounting activities involving SOEs. So this study also emphasizes the existence of political connections, which are suspected to be one of the factors that make it difficult for companies to develop for the better.Keywords : Accounting Conservatism; Managerial Ownership; Institutional Ownership; Investment Opportunity Set; Capital Intensity; Political Connections

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