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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 6 No 1 (2017): March 2017" : 30 Documents clear
The Determinant of Financial Management Accountability of The Village (A Study on Village Government in the Area of Kebumen District) Khusniyatun, Siti; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.14580

Abstract

Penelitian ini bertujuan untuk mengetahui determinan akuntabilitas pengelolaan keuangan desa. Jenis penelitian ini adalah penelitian kuantitatif dengan teknik cluster random sampling. Populasi yang digunakan adalah perangkat desa yang berada di Kabupaten Kebumen yang terlibat dalam pengelolaan keuangan desa, sedangkan sampel yang berhasil memenuhi kriteria penelitian berjumlah 107 perangkat desa dari 38 desa. Pengumpulan data menggunakan metode kuesioner. Analisis data penelitian menggunakan analisis deskriptif dan regresi berganda dengan program SPSS versi 21. Hasil analisis uji regresi linear berganda menunjukkan adanya pengaruh simultan bimbingan teknis, pemahaman tugas pokok dan fungsi dalam organisasi serta pemahaman mekanisme penatausahaan keuangan desa terhadap akuntabilitas pengelolaan keuangan desa, sedangkan pengaruh secara parsial menunjukkan bahwa variabel bimbingan teknis tidak berpengaruh terhadap akuntabilitas pengelolaaan keuangan desa, sedangkan variabel pemahaman tugas pokok dan fungsi dalam organisasi serta pemahaman mekanisme penatausahaan keuangan desa berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa. This study aims to know the determinant of financial management accountability of the village. This research is a quantitative study with cluster random sampling technique. The population used was the village located in Kebumen involved in the management of village finances, while samples were successfully met the study criteria device totaled 107 apparatus of the village from 38 villages. Collecting data using questionnaires. Research data analysis using descriptive analysis and multiple regression with SPSS version 21. The results of the analysis of multiple linear regression tests indicated the presence of simultaneous technical guidance, understanding the main duties and functions in the organization and understanding mechanisms financial administration of the village to the accountability of the financial management of the village, while the partial effect indicates that the variable technical guidance does not affect the accountability of financial management of the village, while variable understanding of main duties and functions in the organization and understanding the mechanism of financial administration of the village significant effect on financial management accountability of the village.
Factors Influencing The Quality of Financial Reporting on Local Government of Purbalingga Fitriana, Fitriana; Wahyudin, Agus
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.18597

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai peran sistem pengendalian internal dalam memoderasi pengaruh pemanfaatan sistem informasi akuntansi dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Populasi dalam penelitian ini adalah Aparatur Sipil Negara (ASN) bagian keuangan yang bekerja di 46 Organisasi Perangkat Daerah di Kabupaten Purbalingga. Teknik pengambilan sampel dengan metode sampel jenuh (sensus) yaitu 46 Organisasi Perangkat Daerah dan diperoleh unit analisis sebanyak 92. Teknik analisis yang digunakan adalah analisis regresi moderasi dengan uji nilai selisih mutlak menggunakan SPSS 21. Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kompetensi sumber daya manusia tidak berpengaruh dan sistem pengendalian internal tidak memoderasi pemanfaatan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Sistem pengendalian internal dapat memoderasi pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kualitas laporan keuangan pemerintah daerah dipengaruhi oleh pemanfaatan sistem informasi akuntansi dan sistem pengendalian internal dapat memoderasi kompetensi sumber daya manusia. The aims of this study are to examine the role of internal control system in moderating the influence of accounting information system utilization and human resource competence on the quality of local government financial report. The population of this  research is Civil State Apparatus of financial Organization who work in the 46 Organization of the Regional (OPD) in Purbalingga Regency. The sampling technique is saturated sample (census) that is 46 Organization of theregional and obtained the unit of analysis as much as 92. The analytical technique using are moderation regression analysis with the test of absolute difference value with SPSS 21. The results showed utilization of accounting information system has a significant positive effect on the quality of local government financial statements. The competence of human resources does not affect and internal control can’t moderated utilizisation of accounting information system the quality of local government financial reports. Internal control can moderate the influence of human resources competence on the quality of local government financial statements. Government influenced by the quality of accounting information system utilization and internal control system can moderated human resources.  
The Analysis of Factors Affecting Human Capital Disclosure Fitriyani, Thiara; Mahmud, Amir
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.14579

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, umur perusahaan, tipe auditor, investasi pada human capital terhadap pengungkapan human capital. Populasi penelitian ini adalah seluruh perusahaan high IC intensive menurut GICS yang terdaftar di Bursa Efek Indonesia (BEI)  pada tahun 2014. Pemilihan sampel yang digunakan dalam penelitian adalah metode purposive sampling yang menghasilkan sampel sebanyak 134 observasi. Metode analsis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa hanya variabel ukuran perusahaan dan kepemilikan manajerial yang berpengaruh positif terhadap pengungkapan human capital sedangkan variabel lainnya tidak berpengaruh terhadap pengungkapan human capital. Saran untuk penelitian selanjutnya bisa menggunakan populasi perusahaan High IC Intensive menurut GICS dan Low IC Intensive menurut GICS. The purpose of this study to determine the effect of size firm, profitability, age firm, type auditor, investment on human capital on human capital disclosure. The population of this study is all high ic intensive companies by GICS listed on Indonesia Stock Exchange in 2014. Selection of the sample used in this study is purposive sampling method that produces a sample of 134 observations. The method of data analysis is multiple regression analysis. The result of this study shows that only size firm and investment on human capital has positive effects on human capital disclosure while other variable has no effect on human capital disclosure. Recomendation for further study use the company's High IC Intensive population according by GICS and Low IC Intensive according by GICS.
The Influence of Time Budget Pressure, Auditor Ethics, Independence, and Task Complexity on Audit Quality with Organizational Commitment as Intervening Variable Prasanti, Oki; Yulianto, Agung
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.20021

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tekanan anggaran waktu, etika auditor, independensi dan kompleksitas tugas terhadap kualitas audit dengan komitmen organisasi sebagai variabel intervening. Sampel dalam penelitian ini diperoleh melalui kuesioner kepada 33auditor yang bekerja diInspektorat Provinsi Jawa Tengah. Metode pengambilan Sampel yang digunakan adalah metode sensus. Analisis data dalam penelitian ini menggunakan SEM dengan alat analisis SmartPLS 3,0. Hasil penelitian ini menunjukkan bahwa variabel tekanan anggaran waktu, etika auditor, independensi dan kompleksitas tugas tidak berpengaruh secara langsung terhadap kualitas audit. Sedangkan secara tidak langsung tekanan anggaran waktu dan etika auditor berpengaruh positif dan signifikan terhadap kualitas audit melalui komitmen organisasi. Variabel independensi dan kompleksitas tugas tidak memiliki pengaruh terhadap kualitas audit melalui komitmen organisasi. Saran bagi peneliti selanjutnya diharapkan menambah variabel independen lainnya yang dapat memperkuat atau memperlemah pengaruh terhadap variabel dependen dan memperluas ruang lingkup penelitian, misalnya pengambilan sampel di Inspektorat Tingkat Provinsi seIndonesia. The Purpose of this research is to examine and analyze time budget pressure, auditor ethics, independence, and task complexity on audit quality by using organizational commitment as intervening variable. Samples are obtained by using questionnaires on 33 auditors of Inspectorate of Central Java Government. This research uses census method. The data are analyzed by using SEM with Smart PLS 3.0. The result shows that time budget pressure, auditor ethics, independence and task complexity variables have no direct influence on audit quality. In the other hand, time budget pressure and auditor ethics have positive and significant inf;uence on audit quality through organizational commitment. Independence and task complexity variables have no influence on audit quality through organizational commitment. Further research is expected to add another independence variable to strengthen or weaken the influence to dependence variable and expand the scope of this research, as if taking samples from province inspectorate in Indonesia.
The Effect of Human Resources Competency and Accrual Based Government Accounting Standard Implementation on the Quality of Local Government Financial Statement with the Implementation of Internal Control System as a Mediating Variable Suliyantini, Liani; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.20022

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang pengaruh kompetensi sumber daya manusia dan standar akuntansi pemerintahan (SAP) basis akrual terhadap kualitas laporan keuangan dengan sistem pengendalian intern sebagai variabel mediasi. Populasi dalam penelitian ini adalah pegawai pemerintah di SKPD Kabupaten Banyumas. Pengambilan sampel menggunakan kuesioner dengan teknik purposive sampling yang menghasilkan 89 sampel. Teknik analisis menggunakan pendekatan SEM dengan bantuan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa SAP berbasis akrual dan sistem pengendalian intern berpengaruh signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia berpengaruh tidak signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia dan penerapan SAP berpengaruh positif signifikan terhadap penerapan sistem pengendalian intern Sistem pengendalian intern dapat menjadi variabel mediasi untuk pengaruh tidak langsung kompetensi sumber daya manusiadan SAP terhadap kualitas laporan keuangan. This study is aimed to get empirical evidence about the influence of human resource competency and implementation of accrual-based government accounting standards (GAS) on financial report quality with internal control system as a mediating variable. The population is government employees in SKPD Banyumas. The technique for taking the sample was by using questionnaire with purposive sampling that resulted 89 sample. Data were analyzed using the approach SEM with the help of SmartPLS 3.0. The result was the implementation of accrualbased GAS and internal control system had significant effect on the quality of financial report. Human resource competency had no significant effect on the quality of financial report. Human resource competency and accrual-based GAS had significant effect on the implementation of internal control system. Hence, internal control system could play a role as an intervening variable for the indirect effect of human resource competency and accrual-based GAS on the quality of financial report.
The Determinant of KAP Changes with Audit Committee Quality As A Moderating Variable Fadil, Yasin; Yulianto, Agung
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.10667

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh opini audit going concern dan pergantian manajemen dengan kualitas komite audit sebagai variabel moderasi terhadap pergantian KAP jenis upgrade, downgrade, dan samegrade. Data didapat dari laporan keuangan dan annual report perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik multinomial. Berdasarkan hasil penelitian, variabel opini audit going concern berpengaruh signifikan terhadap pergantian KAP jenis upgrade dan tidak pada jenis downgrade maupun samegrade. Sedangkan pergantian manajemen yang dimoderasi variabel kualitas komite audit berpengaruh signifikan terhadap pergantian KAP jenis upgrade dan tidak pada jenis downgrade maupun samegrade. The purpose of this research was to analyze the effect of going concern audit opinion and management turnover with the quality of audit committee as a moderating variable to KAP switching type of upgrade, downgrade, and samegrade. Data obtained from the financial statements and annual report of the company. Methods of analysis using descriptive statistics and multinomial logistic regression analysis. Based on this research indicate that the going concern audit opinion variable significantly influence the KAP switching type of upgrade and not on the type of downgrade or samegrade. While management turnover is moderated variable quality of audit committee significantly influence on KAP switching type of upgrade and not on the type of downgrade or samegrade.
The Effect of Intelectual Capital Performance, Profitability, Leverage, Managerial Ownership, Institutional Ownership, and Independent Commissioner on The Disclosure of Intelectual Capital Muryanti, Yuni Dwi; Subowo, Subowo
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11259

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja modal intelektual, profitabilitas, leverage, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen terhadap pengungkapan modal intelektual. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel dan diperoleh 69 unit analisis yang menjadi objek pengamatan. Metode analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas, kepemilikan institusional, dan komisaris independen berpengaruh positif terhadap pengungkapan modal intelektual. Sedangkan kinerja modal intelektual, leverage, dan kepemilikan manajerial tidak berpengaruh terhadap pengungkapan modal intelektual. Saran bagi penelitian selanjutnya adalah penggunaan sampel yang lebih luas sehingga hasilnya dapat digeneralisasi dan menggunakan metode lain dalam pengumpulan data seperti wawancara atau kuesioner untuk mencari informasi mengenai pengungkapan modal intelektual perusahaan. This study aimed to analyze the effect of intellectual capital performance, profitability, leverage, managerial ownership, institutional ownership and independent commissioners on the disclosure of intellectual capital. The population in this study was banking companies listed in Indonesia Stock Exchange in 2012-2014. This study used purposive sampling method in taking sample and acquired 69 units of analysis which was the object of observation. The analytical method used was multiple regression. The results showed that profitability, institutional ownership and independent directorshad had positive effect on the disclosure of intellectual capital. While the performance of intellectual capital, leverage, and managerial ownership had no effect on the disclosure of intellectual capital. Suggestions for future research is the use of a broader sampling so that the results can be generalized and used other methods of data collection such as interviews or questionnaires to seek information regarding the disclosure of the company's intellectual capital.
Factors to Predict the Financial Distress Condition of the Banking Listed in The Indonesia Stock Exchange Kuncoro, Sarwo; Agustina, Linda
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11343

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari variabel yang diteliti dalam memprediksi probabilitas terjadinya financial distress sektor perbankan di Indonesia. Variabel dalam penelitian ini dipilih dengan pendekatan 5C, yang kemudian diproxykan menjadi GCG (Good Corporate Governance), ROA (Return on Asset), LDR (Loan Deposit Ratio),CAR (Capital Adequacy Ratio), TAG (Total Asset Growth), NPL (Non Performing Loans), PER (Price Eearning Ratio), PBV (Price Book Value Ratio). Populasi dari penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling, hingga diperoleh 25 peristiwa financial distress pada periode penelitian. Penelitian ini menggunakan analisis regresi logistik untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan variabel return on asset dan capital adequacy ratio berpengaruh negatif terhadap probabilitas financial distress, sedangkan good corporate governance, loan deposit ratio, total asset growth, non performing loans, price earning ratio, dan price book value ratio tidak berpengaruh secara signifikan terhadap probabilitas financial distress. This research aims to analyze the effect of the variabels to predict Indonesian Banks’s financial distress. Those variabel was chosen by using 5C methods. The 5C methods consist of GCG (Good Corporate Governance), ROA (Return on Asset), LDR (Loan Deposit Ratio),CAR (Capital Adequacy Ratio), TAG (Total Asset Growth), NPL (Non Performing Loans), PER (Price Eearning Ratio), PBV (Price Book Value Ratio). The population of this study was all banks listed in Indonesia Stock Exchange (ISX) in 2012-2014. Sampling is done by using purposive sampling method, until founded that was 25 financial distress phenomena that happens in that periods.This study used logistic regression analysis for testing the influence of independent variables on dependent variable. The results of this study showed return on asset and capital adequacy ratio negative significantly influence to the probability of financial distress, meanwhile good corporate governance, loan deposit ratio, total asset growth, non performing loans, price earning ratio, and price book value ratio had no significantly influence to to the probability of financial distress. Keyword: Financial distress, 5C methods, Financial ratio, bank.
Analysis of The Influence of The Size of KAP, Management Turnover and Size of Company toward Auditor Switching (An Empirical Study on Manufacturing Companies Registered in Indonesian Stock Exchange Year 2011-2015) Nurcahyo, Dhanar Dwika; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11593

Abstract

Auditor Switching merupakan proses pergantian KAP yang dilakukan oleh perusahaan. Pergantian KAP di Indonesia dapat dilakukan secara mandatory ataupun voluntary. Pergantian KAP secara voluntary dapat menimbulkan kecurigaan dari stakeholder untuk mengetahui apa yang penyebabnya. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdiri dari 170 perusahaan. Teknik purposive sampling menghasilkan sampel sebanyak 29 perusahaan. Variabel independen dalam penelitian ini adalah Ukuran KAP, Pergantian Manajemen, dan Ukuran Perusahaan. Variabel dependen dalam penelitian ini adalah Auditor Switching. Hasil penelitian ini menunjukkan bahwa variabel Ukuran KAP berpengaruh negatif terhadap auditor switching, variabel Ukuran Perusahaan berpengaruh negatif terhadap auditor switching. Sementara variabel Pergantian Manajemen tidak berpengaruh terhadap auditor switching. Saran untuk Penelitian selanjutnya mengenai Auditor Switching, diharapkan dapat menerapkan Perturan Menteri Keuangan yang terbaru tahun 2015 yaitu Peraturan Menteri Keuangan Republik Indonesia Nomor 20 tahun 2015. Pergantian manajemen untuk penelitian selanjutnya disarankan untuk melihat dari pergantian Dewan Komisaris, Karena Dewan Komisaris dalam perusahaan memiliki andil dalam pemilihan Kantor Akuntan Publik. Auditor Switching is an exchanging of KAP which is conducted by the company. The change of KAP in Indonesia can be conducted by mandatory and voluntary. Auditor Switching by voluntary may raise suspicion of stakeholders to find out what the cause. The purpose of this study is to analyze the influence of Size of KAP, Management Turnover, and Size of Company toward Auditor Switching. The population in this study are the manufacturing companies which consist of 130 companies. The technique of purposive sampling which results for 57 samples. The independent variables in this study are management turnover, size of KAP, and size of comoany. While the dependent variable in this study is Auditor Switching. The results of this study shows that the following variable size of KAP have a negative affect toward auditor switching, but management turnover and size of company don’t have an affect toward auditor swithing. The value of Nagelkerke R Square is 0.192, it’s mean that the variation of the dependent variable that can be explained by the independent variable arround 19.2%, and the remaining 80.8% is explained by other variables outside the model. For the next research on auditor switching is expected to apply the newest Ministry of Finance Regulation in 2015, namely the Indonesian Government Numer 20 year 2015.
Factors Affecting Earnings Quality with Capital Structure as an Intervening Variable Marliyana, Eko Marliyana; Khafid, Muhammad
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11604

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh ukuran perusahaan dan likuiditas terhadap kualitas laba dengan struktur modal sebagai variabel intervening. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012- 2014 yang berjumlah 130 perusahaan. Sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh sebanyak 23 perusahaan. Data di analisa dengan menggunakan regresi linier berganda dan analisis jalur. Hasil analisis data menunjukkan ukuran perusahaan tidak berpengaruh terhadap kualitas laba, likuiditas tidak berpengaruh terhadap kualitas laba, struktur modal tidak berpengaruh terhadap kualitas laba, ukuran perusahaan tidak berpengaruh terhadap struktur modal. Sementara likuiditas berpengaruh terhadap struktur modal. Sedangkan ukuran perusahaan dan likuiditas tidak berpengaruh terhadap kualitas laba melalui struktur modal sebagai variabel intervening. Penelitian selanjutnya dapat menggunakan variabel intervening seperti Corporate Social Responsibility dan Timelines. This study to analyze the effect of, company size and liqudity of the quality of earnings with capital structure as a intervening variable. This study population was all manufacturing companies listed on the Indonesia Stock Exhange (BEI) which amounted to 130 companies. Sampling were obtained by 23 companies. Data were analyzed using multiple linier regression and path analysis. The results showed that the company size proxies with total assets has not influence with the quality earnings, liquidity proxies wiht proxy current ratio has not influence with the quality of earnings.Company size has not influence with the structure modal. Liquidity effect on the capital structure. Structure modal has not influence with the quality earnings.While the size of the company and the liquidity does not affect the quality of earnings through capital structure as an intervening variable. Future studies could use another proxy and intervening variable as Corporate Social Responsibility and timelines.

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