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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 29 Documents
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Search results for , issue "Vol 2 No 1 (2013): March 2013" : 29 Documents clear
PENGARUH LIKUIDITAS, PRODUKTIVITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP PERINGKAT SUKUK Afiani, Damalia
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1151

Abstract

PENGARUH PAD, DAU DAN DAK TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Nuarisa, Sheila Ardhian
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1163

Abstract

FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA Prastanto, Prastanto
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1179

Abstract

KAJIAN YIELD TO MATURITY (YTM) OBLIGASI PADA PERUSAHAAN KORPORASI Hapsari, Riska Ayu
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1152

Abstract

ANALISIS PENGETAHUAN DEWAN TENTANG PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN MENGGUNAKAN VARIABEL MODERATING
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1125

Abstract

Penelitian in dilakukan untuk mengetahui apakah akuntabilitas, partisipasi masyarakat, dan transparansi kebijakan publik  sebagai pemoderasi hubungan antara pengetahuan dewan tentang anggaran dan pengawasan keuangan daerah (APBD). Seluruh populasi dijadikan objek penelitian dan penelitian ini merupakan penelitian populasi. Penelitian ini menggunakan alat analisis Moderate Analysis Regresi (MRA). Semua variabel di ukur dengan skala likert berdasarkan inkator-indikator variabel. Hasil dalam penelitian ini adalah terdapat hubungan antara pengetahuan dewan tentang aggaran mempengaruhi pengawasan keuangan daerah (APBD). Akuntabilitas, partisipasi masyarakat , transparasi kebijakan publik tidak berpengaruh terhadap hubungan antara pengetahuan dewan dengan pengawasan keuangan daerah (APBD). Hal ini menujukan bahwa variabel akuntabilitas, partisipasi masyarakat, dan transparansi kebijakan pubik bukan sebagai variabel moderating hubungan antara pengetahuan dewan tentang anggaran dan pengawasan keuangan daerah.   Abstract In research conducted to determine whether accountability, public participation, and transparency of public policy as moderating the relationship between the knowledge of the board on the budget and financial control area (budget). The entire population were subjected to experiments and research is the study population. This study uses an analysis tool Moderate Regression Analysis (MRA). All variables are measured with a Likert estates based on the indicators variables. The results in this study is the relationship between knowledge about budgetary council affect oversight of local finance (budget). Accountability, participation, transparency of public policy does not affect the relationship between knowledge of the financial oversight council area (budget). It is addressing the variables of accountability, participation, and transparency of pubic policy rather than as a variable moderating the relationship between the knowledge of the board on the budget and financial control area.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1136

Abstract

Tujuan penelitian untuk mengetahui pengaruh mekanisme good corporate governance yang diukur dengan dewan komisaris independen, komite audit independen, dan kepemilikan manajerial terhadap manajemen laba. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 21 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2011. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit independen, dan kepemilikan manajerial secara simultan berpengaruh terhadap manajemen laba. Pengujian secara parsial menunjukkan dewan komisaris independen berpengaruh negatif terhadap manajemen laba, sedangkan komite audit independen dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. Simpulan dari hasil penelitian ini adalah mekanisme good corporate governance yang digunakan yaitu dewan komisaris independen, komite audit independen, dan kepemilikan manajerial secara simultan berpengaruh terhadap manajemen laba. Pengujian secara parsial menunjukkan bahwa dewan komisaris independen berpengaruh negatif terhadap manajemen laba, sedangkan komite audit independen dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba.   Abstract   The purpose of this study was to determine the effect of corporate governance mechanisms as measured by an board of independent commissioner, independent audit committee and managerial ownership on earnings management. Sampling was purposive sampling method, in order to obtain a sample of 21 banking companies listed on The Indonesia Stock Exchange in the year of 2009-2011. The result shows that board of independent commissioner, independent audit committee and managerial ownership simultaneously influence the earnings  management. Partial examination shows that board of independent commissioner negatively influence the earnings management, while independent audit committee and managerial ownership did not influence the earnings management. The conclusions of this research is good corporate governance mechanism used is an board of independent commissioner, independent audit committee and managerial ownership simultaneously influence the earnings management. Tests showed that the board of independent commissioner negatively influence the earnings management, while an independent audit committee and managerial ownership did not influence the earnings management.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1137

Abstract

Tujuan penelitian untuk mengetahui pengaruh kepemilikan manajerial, proporsi dewan komisaris independen, komite audit, dan Top Share terhadap manajemen laba. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 23 perusahaan. Metode analisis data penelitian ini yaitu analisis deskriptif, uji asumsi klasik, dan analisis regresi linier berganda dengan pengujian hipotesis menggunakan program SPSS 16 for Windows. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, proporsi dewan komisaris independen, komite audit, dan Top Share bersama-sama berpengaruh terhadap manajemen laba. Pengujian secara parsial menunjukkan kepemilikan manajerial berpengaruh terhadap manajemen laba, sedangkan proporsi dewan komisaris independen, komite audit dan Top Share tidak berpengaruh terhadap manajemen laba. Simpulan dari penelitian ini, bahwa kepemilikan manajerial berpengaruh terhadap manajemen laba. Proporsi dewan komisaris independen, komite audit dan keberadaan Top Share tidak berpengaruh terhadap manajemen laba.     Abstract   This reseach amied at knowing the influence of managerial ownership, propotion of independent commissioner, audit committe, and Top Share. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 23 companies. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 16 for Windows were used to analyzed the data. The result shows that managerial ownership, proportion of independent commissioner, audit committee, and Top Share influence the earnings  management. Partial examination shows that managerial ownership influence the profit management, while proportion of independent commissioner, audit committee and Top Share did not influence the earnings management. It can be concluded that the managerial ownership influence the earnings management. The proportion of independent commissioner, audit committee and Top Share did not influence the earnings  management.
PENGARUH LIKUIDITAS, PRODUKTIVITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP PERINGKAT SUKUK
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1151

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh likuiditas, produktivitas, profitabilitas, dan leverage terhadap peringkat sukuk. Populasi yang digunakan  dalam penelitian ini adalah Bank Umum Syariah dan Unit Usaha Syariah yang secara konsisten listing selama tahun 2008-2010, dan diambil dengan metode purposive sampling. Metode analisis data menggunakan Analisis Regresi Berganda dengan pengujian hipotesis uji statistik F dan uji statistik t, bantuan program SPSS 19.0. Hasil penelitian ini menunjukkan bahwa pengujian secara simultan ke empat variabel tidak mempengaruhi peringkat sukuk. Pengujian secara parsial, variabel likuiditas dan profitabilitas mempengaruhi peringkat sukuk, sedangkan produktivitas dan leverage tidak mempengaruhi peringkat sukuk.   Abstract The purpose of this study is to analyze the influence of liquidity, productivity, profitability, and leverage toward rating sukuk. The population used in this research was Islamic Bank and Islamic Business Units which are consistently registered during period of 2008-2010, and collected using the method of purposive sampling. The methods of data analysis used was multiplied analysis linear regression with hypotheses testing of statistic F and t tests, and with analysis helped by SPSS 19.0 program. The results shown that the simultaneous testing of four variables do not influence rating sukuk. The partially that liquidity and profitability does influence rating sukuk, whereas the productivity and leverage does not influence rating sukuk.
KAJIAN YIELD TO MATURITY (YTM) OBLIGASI PADA PERUSAHAAN KORPORASI
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1152

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh GCG, Ukuran Perusahaan, DER terhadap Yield to Maturity Obligasi. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 41 perusahaan. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif, uji asumsi klasik, dan analisis regresi linier berganda dengan pengujian hipotesis menggunakan program SPSS 19 for Windows. Hasil penelitian menunjukkan bahwa GCG, Ukuran Perusahaan, DER secara bersama-sama berpengaruh secara simultan terhadap Yield to Maturity obligasi. Pengujian secara parsial menunjukkan GCG tidak berpengaruh signifikan terhadap Yield to Maturity obligasi, sedangkan Ukuran Perusahaan dan DER berpengaruh signifikan terhadap Yield to Maturity obligasi. Simpulan dari penelitian ini, bahwa GCG tidak berpengaruh signifikan terhadap Yield to Maturity obligasi, sedangkan Ukuran Perusahaan dan DER berpengaruh signifikan terhadap Yield to Maturity obligasi.   Abstract The purpose of this study to determine the effect of GCG, Company Size, DER Against Yield to Maturity Bonds. Sampling using purposive sampling is the selection of the sample with certain criteria, so that the sample obtained in this study were 41 companies. Data analysis method used in this research is descriptive analysis, classical assumption test, and multiple linear regression analysis to test the hypothesis using SPSS 19 for Windows. The results showed that the GCG, Company Size, DER jointly influence simultaneously on Yield to Maturity bonds. Tests showed partial GCG had no significant effect Yield to Maturity bond, while the size of the Company and the DER significantly influence the Yield to Maturity bonds. Conclusions from this research, that the GCG had no significant effect Yield to Maturity bond, while the size of the Company and the DER significantly influence the Yield to Maturity bonds.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR
Accounting Analysis Journal Vol 2 No 1 (2013): March 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i1.1154

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh kondisi perusahaan, ukuran kantor akuntan publik, dan opini auditor terhadap audit delay. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 90 perusahaan manufaktur yang listing di BEI. Metode analisis data penelitian ini yaitu analisis deskriptif, uji prasyarat, uji asumsi klasik, dan analisis regresi berganda dengan pengujian hipotesis. Hasil penelitian menunjukkan bahwa kondisi perusahaan, ukuran kantor akuntan publik, dan opini auditor bersama-sama berpengaruh terhadap audit delay. Pengujian secara parsial, menunjukkan kondisi perusahaan, ukuran kantor akuntan publik dan opini auditor berpengaruh terhadap audit delay. Simpulan dari penelitian ini bahwa kondisi perusahaan, ukuran kantor akuntan publik, dan opini auditor berpengaruh terhadap audit delay. ABSTRACT The purpose of this research to determine the effect of the condition of the company, a public accounting firm size and auditor's opinion against the audit delay. Sampling using purposive sampling is the selection of the sample with certain criteria, so that the sample obtained in this study were 90 manufacturing companies in BEI. This method of data analysis is descriptive analysis, test requirements, test classic assumptions and multiple regression analysis to test the hypothesis. The results showed that the condition of the company, a public accounting firm size and auditor's opinion together affect audit delay. Partial testing, showing the condition of the company, a public accounting firm size and auditor's opinion affect audit delay. Conclusions from this research that the condition of the company, a public accounting firm size and auditor's opinion affect audit delay.

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