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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 2 (2022)" : 7 Documents clear
Board Diversity and Intellectual Capital Performance of Listed Non-Financial Service Firms in Nigeria Tajudeen Lawal; Daniya Adeiza Abdulazeez; Musa Saidu
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.57947

Abstract

Purpose : This study examines the effect of board diversity on the intellectual capital performance of listed non-financial service firms in Nigeria. This is due to the paucity of studies in this area especially within the context of Nigeria even at the instance of the gradual and steady shift from the industrial to information/knowledge based economy.Method : The study employs correlational research design to examine the 44 sampled firms fora period of ten years (2011-2020). Quantitative data extracted from the annual reports of the firms were analysed using descriptive statistics, correlation and Fixed-Effects regressions.Findings : The regression results revealed that board composition and board size have significant positive effect on intellectual capital performance. However, board ownership has insignificant effect on intellectual capital performance. Consequently, the study failed to reject the second null hypothesis. Novelty : Previous Nigerian studies concentrated on the use of traditional Value Added Intellectual Coefficients (VAIC) which is currently considered inappropriate. Given the previous studies, this study is novel because it uses the Modified Value Added Intellectual Coefficient (MVAIC).Keywords : Board Diversity; Board Composition; Board Ownership; Board Size; Intellectual Capital Performance
Political Connections and Executive Remuneration in Indonesia: Does the Role of Institutional Ownership Matters? Arif Wahyu Nur Kholid; Evy Rahman Utami; Etik Kresnawati
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.59862

Abstract

Purpose : The study aims to examine the role of institutional ownership in moderating the effect of political connections on executive remuneration in Indonesia. Method : The study uses a quantitative method approach. The population of this study was all companies listed on the Indonesia Stock Exchange from 2015 to 2020. Research data sourced from www.idx.co.id, and OSIRIS. Using the purposive sampling method, 2,275 observations firms were determined. Hypothesis testing was carried out using multiple linear regression for panel data. Findings : The results revealed that only the main effects influenced executive remuneration. Institutional ownership, political connections positively affected executive remuneration. In addition, the interaction effect of institutional ownership was not shown to moderate the relationship between political connection and executive remuneration. These results suggest that political connection and institutional ownership are necessary to determine executive compensation. Therefore, stakeholders must be aware of the political connection misuse possibility in determining the executive compensation package. On the other hand, institutional ownership may be related to incentive-based pay, which needs to be explored further. Novelty : The novelty of this study is a new study that examines the phenomenon of political connections to executive remuneration in Indonesia and includes the role of governance-Institutional ownership as a moderating variable. In addition, this study uses the unbalance panel method, which examines all sectors of companies listed on the Indonesian stock exchange and observed for 6 periods or 2015 - 2020. Keywords: Corporate Governance; Institutional Ownership; Political Connection; Remuneration
The Role of Integrated Reporting in Income Smoothing, Tax Avoidance, Idiosyncratic Risk – Case of Manufacturing Sector Much. Rizal P. Geno; Amrie Firmansyah; Dani Kharismawan Prakosa
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.60640

Abstract

Purpose : Idiosyncratic risk directly affects investment. The failure to foresee the risk may cause investors to suffer an enormous capital loss. Thus, this study investigates the effect of corporate policies, i.e., income smoothing and tax avoidance, on idiosyncratic risk. The use of integrated reporting as moderating variable is essential in these associations. Method : The analysis includes 90 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020, obtaining a total sample of 450 firm-year. Multiple linear regression models for panel data are employed to test the hypotheses. Findings : Our findings suggest that tax avoidance positively correlates with idiosyncratic risk, while integrated reporting strengthens these relationships. In contrast, income smoothing is not associated with idiosyncratic risk. However, the interaction between income smoothing and integrated reporting is negatively associated with idiosyncratic risk. Our finding proves that idiosyncratic risk can be costly due to porous corporate policies. It bridges investors understanding of idiosyncratic risk and improves their foresight, allowing them to anticipate managers’ transgression. A better understanding of idiosyncratic risk may also help local tax authorities to improve compliance risk management for taxation purposes. This study demonstrates that market regulators may benefit from enhanced integrated reporting implementation by listed companies. Novelty : This study includes integrated reporting, which encourages companies to be more transparent in providing information to the public, as a moderating variable in testing the effect of income smoothing and tax avoidance on idiosyncratic risk, which are rarely used in previous references. Keywords : Idiosyncratic Risk; Income Smoothing; Tax Avoidance; Integrated Reporting; Manufacturing Company
Banking Corporation Dividend Policy – Evidence from ASEAN-6 Countries Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Putiriva Reihani Yurdi
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.60785

Abstract

Purpose : The study aims to investigate the effect of Return on Assets (ROA), Asset Turnover (Ast-Tvr), Leverage, Change in Earnings (ChE), and Size on dividend policy as measured by Dividend Increase (DIC) on banking companies in Asean-6 Countries. Method : We employed eight-year observation period from 2012 to 2019, thus the purposive method obtained 134 companies as samples. This study used regression analysis by Logistic Regression as the method and collected the secondary data from the annual financial statements of banking companies of ASEAN-6 countries which comprises of Indonesia, the Philippines, Singapore, Malaysia, Thailand, and Vietnam. Findings : The results show that ROA, Ast-Tvr, Leverage, ChE, and Size have no significant effect on dividend policy. Novelty : To the best of our knowledge, there is no literature examining dividend policy in ASEAN-6 countries. Hence, we tried to fill the gap in terms of dividend policies in ASEAN-6 Countries. Further, this study contributes further research to provide evidence of what policies are set by banking corporations in ASEAN countries. This research also displays a better understanding for stakeholders and investors in interpreting the dividend related information prior taking the investment decision. Keywords : Dividend Policy; ROA; Asset Turnover; Leverage; Change in Earnings; ASEAN-6 Countries
Analysis Of Bank Health Level Assessment Using The RGEC Method Before And During The Covid-19 Pandemic Dinda Dwi Puspitasari; Vina Kholisa Dinuka
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.59677

Abstract

Purpose : The study aims to determine the composite ranking and the condition of whether there are differences in bank health level before and during the Covid-19 pandemic in conventional commercial bank companies in Indonesia Stock Exchange (IDX) in 2019-2020.Method : Descriptive quantitative research with comparative quantitative is applied in this research method. This study also uses the sign-Wilcoxon test. The data used is annual financial report for 2019-2020. There are 39 banks went public on the IDX in 2019-2020 as research sample in this research.Findings : The research result proved that the health of conventional commercial banks before and during the Covid-19 pandemic is included in Composite Rating 2 (PK-2), which reflects the bank’s general health condition. There is no difference in bank health level before and during the Covid-19 pandemic for the ratio of NPL, GCG, and ROA. However, there are differences in bank health level before and during the Covid-19 pandemic for the ratio of LDR, NIM and CAR. Novelty : The research contributes a new finding regarding analysis of bank health level assessment using RGEC method with comparing the bank health level before and during the Covid-19 Pandemic whereas the previous study merely research on sharia or conventional banks but before Covid-19 pandemic comes. This research finding directly implicates to the bank management to care about their performance, especially regarding to the bank health as one of signal for the investor who has their interest to the bank.Keywords : Bank Health Level; Covid-19; Financial Ratio; RGEC
Fraudulent Financial Statements Detection Using Fraud Triangle Analysis: Institutional Ownership as A Moderating Variable Indah Anisykurlillah; Muhammad Noor Ardiansah; Afifah Nurrahmasari
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.57517

Abstract

Purpose : The study investigates the empirical evidence of financial targets, financial stability, external pressure, the nature of the industry, and rationalization’s influence on financial statement fraud, with institutional ownership as a moderating variable. Method : The population’s study included 58 publicly listed companies on the Indonesia Stock Exchange and formed the LQ45 in 2016–2018. Purposive sampling was used on 29 companies, and descriptive and regression analyses were performed using SPSS. Findings : The results showed that financial targets have a positive effect on financial statement fraud, and the industry’s nature has a negative effect on financial statement fraud. In contrast, financial stability, external pressure, and rationalization do not implicate financial statement fraud. In addition, institutional ownership could undermine the effect of financial targets on financial statement fraud. Still, it could affect financial stability, external pressure, industry nature, or rationalization of financial statement fraud. Users of financial statements concentrate on the level of corporate profit because the extent of manipulation indicates that. Novelty : The research initiates an initial study that examines the engagement of institutional ownership as a moderating variable because it not only increases but also risks the possibility of fraud in the financial statements, which reflect financial performance. Keywords : Fraud Financial Statement; Fraud Triangle; Institutional Ownership
The Compliance Level of Social Media Influencers in Fulfilling Income Tax Obligations in Riau Province M. Raihan Fadillah; Yusralaini Yusralaini; Supriono Supriono
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.65601

Abstract

Purpose : The study examines and analyzes the influence of tax knowledge, tax sanctions, and the quality of tax services on social media influencer taxpayer compliance in Riau province. Method : The population in this study is social media influencers in Riau province. The sample in this study was 85 social media influencer accounts in Riau province following predetermined criteria. The data used in this study is primary data using a questionnaire as a data collection tool, and the questionnaires were tested for validity and reliability before collecting research data. The data analysis technique in this study uses the classical assumption test, multiple linear regression analysis. Findings : The results of this study indicate that the variables of tax knowledge, tax sanctions, and tax service quality have a positive and significant effect on taxpayer compliance with Social Media Influencers in Riau province Novelty : The research is classified as new research because it shows how the tax compliance of a social media influencer in Riau province. Keywords : Taxpayer Compliance; Tax Knowledge; Tax Sanctions; Tax Service Quality; Social Media Influencers

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