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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 6 Documents
 1 
Search results for , issue "Vol 11 No 3 (2022)" : 6 Documents clear
Enterprise Risk Management, Board Financial Qualification, and Firm Value Rifda Nabilla Putri; Makaryanawati Makaryanawati
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61469

Abstract

Purpose : The intention of this study is to get empirical evidence regarding the effect of Enterprise Risk Management (ERM) disclosure on firm value and the effect of Board Financial Qualification (BFQ) in moderating Enterprise Risk Management (ERM) on firm value. Method : This research uses content analysis with 53 samples of financial company sectors, which are banks and insurance companies listed on the Indonesia Stock Exchange during 2020. The analysis technique used is Moderated Regression Analysis (MRA). Findings : The results show that ERM has a negative effect on firm value. This happens because the disclosure of risk management in banking and insurance companies in Indonesia is an obligation, so investors do not pay attention to the disclosure of risk management as a basis for assessing the company. In addition, this study also proves that BFQ is a variable that is able to moderate the effect of ERM on firm value. The board of directors with a financial education background has better knowledge of risk management thereby strengthening the implementation of ERM in a company. Novelty : This study using ERM disclosure items based on COSO 2017. While previous research based on COSO 2009. Keywords : Enterprise Risk Management; Firm Value, Board Financial Qualification; Moderated Regression Analysis (MRA)
Foreign Ownership, Free Cash Flow, and Assets Utilization of Manufacturing Industry Nurna Aziza; C Rafflesiantono S
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61041

Abstract

Purpose : This study aims to examine the effect of moderating role of foreign ownership in the relationship between net profit margin and free cash flow on assets utilization in Indonesian manufacturing companies. Method : Net profit margin and free cash flow act as independent variables while assets utilization is the dependent variable and foreign ownership is the moderating variable. The research sample was determined using a purposive sampling approach with several criteria as the basis for determining it. Observations in this study were conducted from 2018 to 2020, manufacturing companies listed on the Indonesian Stock Exchange were the focus of this study. 36 companies were selected as samples with 108 observations. Testing the research hypothesis was conducted by using Moderated Regression Analysis (MRA). Findings : The results of the tests showed that asset utilization was positively and significantly impacted by Net Profit Margin and Free Cash Flow. Additionally, foreign ownership was insignificant in strengthening the effect of net profit margin and free cash flow on asset utilization. Novelty : The study specifically focused on foreign ownership, while previous research was based on structure ownership as a whole. Keywords : Assets Utilization; Foreign Ownership; Free Cash Flow; Net Profit Margin
What Factors Determine Banking Profitability In Indonesia During The Covid-19 Pandemic? Abdul Rohman; Ahmad Nurkhin
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.64673

Abstract

Purpose : The banking industry faced significant challenges during the COVID-19 pandemic. Banking performance is being scrutinized for interested parties to evaluate future business projections. The purpose of this study is to analysis the profitability of Indonesian banks during the COVID-19 pandemic and to investigate what factors influence the profitability. Method : This research is quantitative research and uses panel data. The research sample is a banking company listed on the Indonesia Stock Exchange with a two-year observation period (2020-2021), that is, during the COVID-19 pandemic. There are 49 banks and unbalanced panel data obtained from 97-unit analysis. Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin are all used to measure banking profitability (NIM). The documentation method was used to collect data. The data was analyzed using descriptive statistics and multiple regression analysis with random effect model. Findings : The result indicate that only NPL has a significant negative effect on ROA and ROE, according to the findings. Meanwhile, even though it is negative, CAR has a significant impact on ROA and ROE. The effects of size and liquidity on ROA and ROE were not significant. Similarly, there is no significant evidence of size, liquidity, CAR, or NPL on the Indonesian banking NIM. It can be concluded that only NPL and CAR have a significant impact on Indonesian banking profitability. Novelty : The novelty in this paper is an analysis of banking profitability in Indonesia during the COVID-19 pandemic (2020-2021) and a study of the factors that influence it. Unbalanced data panel regression with random effect model was used to analyze the data. Keywords : Profitability; Return on Assets; Return on Equity; Net Interest Margin; Non-Performing Loan
Does Tax Planning and Deferred Tax Expense Affect Earnings Management? Nofrivul Nofrivul; Elsa Fitri Amran; Widia Firmanola
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61002

Abstract

Purpose : To achieve high profits the company must have a competitive advantage compared to other companies, one of which is the ability to manage finances well, in order to ensure the company’s long-term viability, which is reflected in the amount of profit generated. This is what motivates managers to take deviations in the presentation and reporting of earnings information, which is called earnings management. The goal of this research is to determine the impact of tax planning and deferred tax expense on earnings management. Method : The study uses purposive sampling method and obtained 36 manufacturing companies for eight years of observation. The population used are manufacturing companies listed in Indonesian Stock Exchange (IDX) during the years 2013-2020. The data were tested using logistic regression. Findings : The result of this study indicated that tax planning has no effect on earnings management and deferred tax expense has effect on the probability of companies doing earnings management. While tax planning and deferred tax expense have a simultaneous effect on earnings management. Novelty : The research was conducted to determine the factors that influence the company to practice earnings management that is focused on tax planning and deferred tax expense. The earnings management measure used in this study is a dummy variable which implies the existence of a company policy to increase or decrease profits. Keywords : Tax Planning; Deferred Tax Expense; Earnings Management
The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance Astriyani Sandya Paramita; Muhammad Noor Ardiansah; Raissa Arham Delyuzar; Arif Dzulfikar
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61617

Abstract

Purpose : The study aims to analyze the effect of leverage, return on assets, and firm size on tax avoidance in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2016 period. Method : The population in this research are real estate companies listed on the Indonesia Stock Exchange. The sample selection process in this research used a purposive sampling method. Testing the effect of leverage, return on assets, and firm size on tax avoidance is done using multiple linear regression analysis models. Findings : Based on the results of the study, the CETR level is positively and significantly influenced by the level of return on assets and company size. Meanwhile, CETR is negatively and significantly affected by the level of leverage. Novelty : In this study, the sample is focused on property and real estate companies listed on the Indonesia Stock Exchange based on sharia stocks because related research has not been widely studied, so it is necessary to do more about tax avoidance in sharia stocks. Keywords : Tax Avoidance; Return on Assets; Leverage; Firm Size
Corporate Governance and Banking Performance amid Covid-19 in Indonesia Asih Dwi Meilani; Zulaikha Zulaikha; Rahma Prafinta Sari
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.65812

Abstract

Purpose : This study aims to analyze the effect of good corporate governance on the performance of banking companies listed on the Indonesian Stock Exchange during Covid-19. Method : This study used a purposive sampling method as a sample selection method. A final sample from banking companies listed on the Indonesia Stock Exchange in 2020-2021 was 38. We used Multiple linear regression to analyze data. The dependent variable of this research is Return on Assets (ROA) and Return on Equity (ROE), and the Board of Commissioners, Board of Directors, audit committee, and managerial ownership as independent variables. Findings : The results of the research analysis prove that the variables of the Board of Commissioners, Board of Directors, audit committee, and managerial ownership have no significant effect on ROA. Then, the audit committee significantly and positively affects ROE; meanwhile, the Board of Commissioners, Board of directors, and managerial ownership have no significant effect. This finding implies that just the audit committee affects the ROE. Novelty : This research differs from previous studies because it focuses on the effect of GCG on banking performance during the covid-19 outbreak in Indonesia. Keywords : Good Corporate Governance, Banking Company Performance, Covid-19

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