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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 30 Documents
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Search results for , issue "Vol 2 No 2 (2013): May 2013" : 30 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Saputri, Yuliani Diah
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1576

Abstract

OPTIMALISASI PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK SYARIAH DI INDONESIA Pramono, Nugroho Heri
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1437

Abstract

Tujuan penelitian ini adalah untuk mengetahui ada tidaknya pengaruh deposito mudharabah, spread bagi hasil, dan tingkat bagi hasil terhadap pembiayaan berbasis bagi hasil bank syariah baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah bank syariah di Indonesia yang terdiri dari 11 bank. Sedangkan sampelnya terdiri dari 5 bank syariah. Kriteria pemilihan sampel menggunakan purposive sampling. Unit analisis yang digunakan adalah laporan keuangan publikasi triwulanan bank syariah tahun 2010-2012. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Secara simultan variabel deposito mudharabah, spread bagi hasil, dan tingkat bagi hasil berpengaruh positif signifikan terhadap pembiayaan berbasis bagi hasil. Sedangkan secara parsial hanya variabel deposito mudharabah dan spread bagi hasil yang berpengaruh positif signifikan terhadap pembiayaan berbasis bagi hasil. Sedangkan tingkat bagi hasil tidak berpengaruh signifikan terhadap pembiayaan berbasis bagi hasil. The purpose of this study to examine the effect of mudharabah deposits, spread proft sharing, and equivalent rate to profit sharing of Islamic bank either simultaneously or partially. The population of this study is Islamic bank in Indonesia which consists of 11 banks. While the sample consisted of 5 Islamic banks. Sampling technique using purposive sampling. The unit analysis whichis used is the quarterly publication of the financial report of Islamic bank in 2010-2012. Multiple regression analysis was employed to analysis data. Variables of mudharabah deposits, spread profit sharing, and equivalent rate are significant effect simultaneously to the profit sharing. Based on the results of this study can be concluded that variable of mudharabah deposit and spread profit sharing are partially significant to the profit sharing. While equivalent rate is not significant to the profit sharing.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Aprillia, Ekka
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1577

Abstract

PENGARUH NILAI PERUSAHAAN, KEBIJAKAN DIVIDEN, DAN REPUTASI AUDITOR TERHADAP PERATAAN LABA Sulistiyawati, Sulistiyawati
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.2917

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh nilai perusahaan, kebijakan dividen dan reputasi auditor terhadap perataan laba. Populasi penelitian ini ada-lah perusahaan manufaktur yang terdaftar di BEI. Sampel yang digunakan dalam penelitian ini berjumlah 39 perusahaan manufaktur yang terdaftar di BEI mulai tahun 2009 – 2011 yang diperoleh dengan metode purposive sampling. Metode pengumpulan data dilakukan dengan dokumentasi yang bersumber dari laporan keuangan perusahaan yang telah diaudit. Metode analis data yang digunakan ada-lah metode logistic binary regression. Hasil penelitian ini menunjukan bahwa nilai perusahaan, kebijakan dividen dan reputasi auditor tidak memiliki pengaruh ter-hadap perataan laba. Sehingga disarankan para investor hendaknya tidak hanya memusatkan perhatian terhadap informasi mengenai laba perusahaan saja dalam mempertimbangkan keputusan untuk berinvestasi, karena penelitian ini menunju-kan bukti bahwa adanya perataan laba yang dilakukan oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. The purpose of this study to examine the effect of firm value, dividend policy and the auditor’s reputation for income smoothing. This study population is a manufacturing company listed on the Stock Exchange. The sample used in this study at 39 manufacturing companies listed on the Stock Exchange beginning in 2009 to 2011 were obtained by purposive sampling method. Method of data collection with the documentation that comes from the company’s financial statements audited. The method used was a data analyst binary logistic regression method. These results indicate that the value of the company, dividend policy and the reputation of the auditor does not have any effect on income smoothing. So that suggested investors should not focus exclusively on information about earnings alone in considering the decision to invest, as this study shows evidence that the presence of income smoothing is done by manufacturing companies listed on the Indonesia Stock Exchange.
ANALISIS SISTEM PENGENDALIAN INTERNAL (SPI) KLIEN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AUDIT LAPORAN KEUANGAN Sulistya, Nida Umun
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.2849

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Sistem Pengendalian Internal (SPI) klien terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja padaKantor Akuntan Publik (KAP) di wilayah provinsi Jawa Tengah dan DIY sebanyak 31 KAP. Pengambilan sampel menggunakan teknik convenience sampling. Metode analisis data menggunakan analisis deskriptif dan analisis inferensial dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal (SPI) klien berpengaruh signifikan terhadap pertimbangan tingkat materialitasdalam audit laporan keuangan. Simpulan dari penelitian ini yaitu Sistem Pengendalian Internal (SPI) klien berpengaruh signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. The purpose of this study was to determine the effect of internal control systems of client to consideration of materiality level in the audit of financial statements. The population in this study were all auditors working in Public Accounting Firms in theprovince of Central Java and Yogyakarta which were 31 firms. Sampling method used in this study is convenience sampling. The method of data analysis is using descriptive analysis and inferential analysis. The results showed that the internalcontrol systems of client significantly affect the level of materiality considerations in the audit of financial statement. Conclutions from this research that the internalcontrol systems of client significantly affect the level of materiality consideration in the audit of financial statements. 
OPTIMALISASI PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK SYARIAH DI INDONESIA
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1437

Abstract

Tujuan penelitian ini adalah untuk mengetahui ada tidaknya pengaruh deposito mudharabah, spread bagi hasil, dan tingkat bagi hasil terhadap pembiayaan berbasis bagi hasil bank syariah baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah bank syariah di Indonesia yang terdiri dari 11 bank. Sedangkan sampelnya terdiri dari 5 bank syariah. Kriteria pemilihan sampel menggunakan purposive sampling. Unit analisis yang digunakan adalah laporan keuangan publikasi triwulanan bank syariah tahun 2010-2012. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Secara simultan variabel deposito mudharabah, spread bagi hasil, dan tingkat bagi hasil berpengaruh positif signifikan terhadap pembiayaan berbasis bagi hasil. Sedangkan secara parsial hanya variabel deposito mudharabah dan spread bagi hasil yang berpengaruh positif signifikan terhadap pembiayaan berbasis bagi hasil. Sedangkan tingkat bagi hasil tidak berpengaruh signifikan terhadap pembiayaan berbasis bagi hasil. The purpose of this study to examine the effect of mudharabah deposits, spread proft sharing, and equivalent rate to profit sharing of Islamic bank either simultaneously or partially. The population of this study is Islamic bank in Indonesia which consists of 11 banks. While the sample consisted of 5 Islamic banks. Sampling technique using purposive sampling. The unit analysis whichis used is the quarterly publication of the financial report of Islamic bank in 2010-2012. Multiple regression analysis was employed to analysis data. Variables of mudharabah deposits, spread profit sharing, and equivalent rate are significant effect simultaneously to the profit sharing. Based on the results of this study can be concluded that variable of mudharabah deposit and spread profit sharing are partially significant to the profit sharing. While equivalent rate is not significant to the profit sharing.
IMPLEMENTASI ENTERPRISE RISK MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1440

Abstract

Tujuan penelitian untuk mengetahui pengaruh komisaris independen, reputasi auditor, Risk Management Committee (RMC), konsentrasi kepemilikan dan ukuran perusahaan terhadap pengungkapan Enterprise Risk Management (ERM). Populasi penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2011. Teknik pemilihan sampel berdasarkan purposive sampling. Sampel yang masuk kriteria sebanyak 90 perusahaan. Unit analisis sampel untuk tahun 2010-2011 sebanyak 180 annual report. Metode analisis data penelitian ini yaitu analisis regresi linier berganda. Hasil pengujian menunjukan komisaris independen tidak berpengaruh terhadap Enterprise Risk Management. Sedangkan reputasi auditor, Risk Management Committee, konsentrasi kepemilikan dan ukuran perusahaan berpengaruh positif terhadap pengungkapan Enterprise Risk Management.  The purpose of this study to examine the effect of the independent commissioner, auditor reputation, Risk Management Committee (RMC), ownership concentration and firm size effect in the Enterprise Risk Management (ERM) disclosure. The population of this research are all Manufacturing companies listed in the Indonesia Stock Exchange 2010-2011. The sampling technique used in this research was puposive sampling. There are 90 companies qualified as samples. The samples for analysis are annual reports in the period of 2010-2011 amounted 180 financial reports. Multiple regression analysis was employed to analyse data. The results shows that variable of independent commissioner does not effect Enterprise Risk Management  disclosure. While auditor reputation, Risk Management Committee, ownership concentration and firm size have positive effects on Enterprise Risk Management disclosure.
PENGEMBANGAN MODEL AUDIT DELAY DENGAN AUDIT REPORT LAG DAN TOTAL LAG
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1441

Abstract

Penelitian ini bertujuan untuk mendapat bukti secara empiris tentang perbedaan antara audit report lag dan total lag serta menganalisis pengaruh faktor-faktor yang mempengaruhinya. Populasi dalam penelitian ini adalah laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2011. Pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 121 sampel tahun 2010-2011. Penelitian ini terdiri dari dua model regresi linier berganda, yaitu model regresi linier audit report lag dan model regresi linier total lag serta uji beda untuk membuktikan adanya perbedaan antara audit report lag dan total lag. Hasil penelitian ini membuktikan bahwa pada kedua model regresi, seluruh variabel independen berpengaruh baik secara signifikan maupun parsial terhadap audit report lag maupun total lag. Hasil dari uji beda menunjukkan bahwa terdapat perbedaan signifikan antara audit report lag dan total lag.   The purposes of this research are to find out the empirical evidence of the difference between audit report lag and total lag and also to analyse the factors that influence them. The population in this research are manufacture companies listed in Indonesia Stock Exchange for year of 2010-2011. The sampling technique is purposive sampling method which results for 121 samples during 2010-2011. The research was commited by two multiple linier regression models, they are audit report lag linier regression model and total lag linier regression model and also difference test to find out the significant difference between audit report lag and total lag.The result of the research proved that in both of those regression models, all of the independent variables influence not only simultaneously but also partially toward audit report lag and also total lag. The result of the difference test indicates that there is a significant difference between audit report lag and total lag.  
PENYEBAB UNDERPRICING PADA PENAWARAN SAHAM PERDANA DI INDONESIA
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1442

Abstract

Tujuan penelitian adalah untuk menganalisis faktor- faktor yang mempengaruhi terjadinya underpricing. Faktor-faktor tersebut adalah DER, ROA , EPS, Umur perusahaan, Ukuran Perusahaan, Prosentase Penawaran Saham. Populasi penelitian ini adalah perusahaan yang melakukan IPO di Bursa Efek Indonesia tahun 2008-2011. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 55 perusahaan. Metode analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa EPS, Ukuran Perusahaan, Prosentase Penawarn Saham, berpengaruh secara signifikan terhadap underpricing, sedangkan DER, ROA, dan Umur perusahaan tidak berpengaruh terhadap underpricing. Secara simultan diperoleh hasil DER, ROA, EPS, Umur perusahaan, Ukuran Perusahaan, Prosentase Penawaran Saham berpengaruh secara signifikan tehadap underpricing.  The purpose of this study was to analyze the factors that influence the occurrence-Variable underpricing. These factors are DER, ROA, EPS company age, company size, the percentage of the stock offering. The population of this research are all Manufacturing companies listed in the Indonesia Stock Exchange 2010-2011. Sampling using purposive sampling is the selection of the sample with certain criteria, so that the sample obtained in this study were 55 companies. Multiple regression analysis was employed to analyse data. The results showed that EPS, company size, percentage of share offerings, significantly affect underpricing, while DER, ROA, and company age does not effect underpricing. The results obtained simultaneously DER, ROA, EPS, company age, company size, percentage offering significantly affect underpricing.
FAKTOR-FAKTOR YANG MEMPENGARUHI PILIHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1576

Abstract

AbstrakTujuan penelitian ini untuk mengetahui pengaruh cash flow, company growth, profitability,dan investment opportunity set  (IOS) terhadap konservatisme akuntansi. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2010. Teknik pemilihan sampel berdasarkan  purposive sampling. Sampel yang masuk criteria sebanyak 53 perusahaan. Metode analisis data penelitian ini yaitu analisis regresi linier berganda. Hasil pengujian menunjukkan  cash flow  dan  company growth  tidak berpengaruh terhadap konservatisme akuntansi. Sedangkan  profitability dan investment opportunity set (IOS) berpengaruh positif terhadap konservatisme akuntansi.AbstractThe purpose of this study to examine the influence of the cash flow, company growth, profitability, and investment opportunity set (IOS) on accounting conservatism. The population of this research are all companies listed in the Indonesia Stock Exchange 2009-2010. The sampling technique used in this research was purposive sampling. There are 53 companies qualified as sample. Multiple regression analysis was employed to analyse data. The result shows that variable of cash flow and company growth does not effect on accounting conservatism. While profitability and investment opportunity set (IOS) have positive effects on conservatism accounting.

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