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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 2 (2017): July 2017" : 30 Documents clear
The Effect of Total Quality Management to The Performance of The Company with The Balanced Scorecard Approach As Intervening Variables Winarti, Winarti; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.13863

Abstract

Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh langsung variabeltotal quality management terhadap kinerja perusahaan, menganalisa total quality management terhadap kinerja perusahaan melalui balanced scorecard, menganalisa pengaruh variabel total quality management terhadap kinerja perusahaan melalui pendekatan BSC pada indikator perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. Populasi terdiri dari 8 perusahaan manufakturyang berada di kabupaten/kota Pati.Sampel yang memenuhi kriteria sebanyak 35 responden dengan 3 unit analisis penelitian yaitu manajer, karyawan dan pelanggan.Teknik pengambilan sampel menggunakan probabolity sampling sehingga dihasilkan delapan perusahaan. Metode analisis data menggunakan analisis statistik Inferensial, analisis uji asumsi klasik, dan analisis regresi menggunakan SPSS Statistics 21. Hasil penelitianmenunjukkan bahwa total quality management tidak berpengaruh langsung terhadap kinerja perusahaan. Dilihat dari efek mediasi, variabel balanced scorecard memediasi hubungan antara TQM terhadapkinerja perusahaan. Simpulan dari penelitian ini adalahvariabel TQMtidak berpengaruh langsung terhadap kinerja perusahaan dan variabel total quality management berpengaruh terhadap kinerja perusahaan melalui pendekatan balanced scorecard pada indikator perspektif pelanggan, perspektif  bisnis internal serta  perspektif pertumbuhan dan pembelajaran.   This study aimed to analyze the effect of total quality management variable on company performance, to analyze total quality management on company performance through balanced scorecard, to analyze the effect of total quality management variable on company performance using BSC approach on indicators of customer perspective, internal business, growth and learning perspective. The population of eight companies of manufacturing which were in Pati Regancy.The sample which was appropriate with the criteria as many as thirty five respondents was three units of analysis research: the manager, the employees and the customers.The sampling technique used probability sampling. The data analysis method used inferential statistical analysis that was classical assumption test analysis, and regression analysis using SPSS Statistics 21. The results of this study showed that total quality management variable did not affect on company performance. Judging from the effect of mediation, balanced scorecard mediation the relationship between of TQM on company performance.Summary of this study is the TQM variable indirectly affected on company performance which mediated by balanced scorecard variable and total quality management variable affected the company performance using balanced scorecard approach on indicators of customer perspective, internal business perspective, growth and learning perspective. Keywords: Total Quality Management; Company Performance; and Balanced Scorecard.
The Effect of Political Competition, HDI, and Leverage on The Availability and Accessibility of Local Financial Information on The Website Hanifah, Fika Fikrotul; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14281

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi politik, indeks pembangunan manusia, dan leverage terhadap ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah. Populasi dalam penelitian ini adalah seluruh pemerintah daerah di Indonesia yang berjumlah 542 dengan menggunakan purposive sampling dan metode dokumentasi. Sampel penelitian sebanyak 51 pemerintah daerah. Analisis data menggunakan analisis statistik deskriptif dan analisis regresi berganda dengan program SPSS versi 21. Hasil penelitian model penelitian I menunjukkan bahwa indeks pembangunan manusia dan leverage berpengaruh terhadap ketersediaan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap ketersediaan informasi keuangan daerah. Hasil model penelitian II adalah indeks pembangunan manusia dan leverage berpengaruh terhadap keteraksesan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap keteraksesan informasi keuangan daerah. Berdasarkan hasil penelitian dapat disimpulkan bahwa faktor yang mempengaruhi ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah yaitu indeks pembangunan manusia dan leverage. This study aims to determine the effect of political competition, human development index, and leverage to the availability and accessibility of regional financial information on local government website. The population of this study is 542 of local government with purposive sampling and documentation method. The research sample is as many as 51 local government. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that human development index and leverage gives effect to regional financial information availability on the first research model. Beside it, the political competition has not give effect on regional financial information availability. The second research model result is human development index and leverage gives effect to regional financial information accessibility. Then, the political competition has not give effect on accessibility of regional financial information. Based on the research result can be conclude that influence factors of availability and accessibility of regional financial information on local government website are human development index and leverage.
Determinant of The Village Government Financial Statement Quality Amaliah, Rizqi; Murtini, Henny
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14461

Abstract

Penelitian ini bertujuan menganalisis pengaruh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, penerapan sistem pengendalian intern, dan komitmen organisasi terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah desa se-Kabupaten Tegal yang berjumlah 281 desa dan sampel dalam penelitian ini adalah 106 desa. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan variabel penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi berpengaruh positif terhadap kualitas laporan keuangan serta variabel penerapan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan. Kesimpulan penelitian ini adalah kualitas laporan keuangan dipengaruhi oleh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi. This study aims to analyze the effect of the application of financial accounting system, human resource competence, implementation of internal control system, and organizational commitment to the quality of financial statements. The population in this research is Tegal Village which is 281 villages and the sample in this research is 106 villages. The analytical method used is Structural Equation Modeling (SEM) and Partial Least Square (PLS) analysis tool SmartPLS 3.0. The result of the research shows that the variables of financial accounting system, human resource competency, and organizational commitment have a positive effect on the quality of financial statements and the variables of internal control system has no effect on the quality of financial statements. The conclusion of this study is the quality of financial statements influenced by the application of financial accounting system, human resourcecompetence, and organizational commitment.
Antacid Analysis of Debt Policy in Mining Companies Listed in Indonesia Stock Exchange Dewindri, I'ma Yayang; Subowo, Subowo
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16219

Abstract

Penelitian ini bertujuan untuk mengidentifikasi anteseden kebijakan hutang pada perusahaan pertambangan di Indonesia. Populasi pada penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2015 sebanyak 40 perusahaan. Menggunakan purposive sampling, menghasilkan 70 data dari 18 perusahaan. Metode analisis penelitian ini menggunakan analisis statistik deskriptif dengan SPSS.21, analisis jalur menggunakan AMOS.22, dan Sobel test untuk analisis pengaruh tidak langsung. Korelasi dan analisis jalur mengidentifikasi empat anteseden DER yaitu kebijakan hutang , profitabilitas, risiko bisnis, dan likuiditas. Hasil penelitian menunjukkan adanya pengaruh langsung dan tidak langsung kepemilikan manajerial terhadap likuiditas dan kebijakan hutang. Kepemilikan manajerial berpengaruh negatif terhadap  kebijakan hutang melalui likuiditas. Sementara profitabilitas dan risiko bisnis tidak berpengaruh baik secara langsung maupun tidak langsung terhadap kebijakan hutang. Namun profitabilitas berpengaruh positif terhadap risiko bisnis. Maka dapat ditarik kesimpulan bahwa anteseden kebijakan hutang yaitu kepemilikan manajerial dan likuiditas. Semakin tinggi likuiditas akan menurunkan tingkat hutang, namun likuiditas yang tinggi dapat meningkatkan kepercayaan kepemilikan manajerial untuk meningkatkan hutang. Sementara untuk meningkatkan profitabilitas sebagai tujuan utama perusahaan akan diikuti oleh peningkatan risiko bisnis. This study aims to identify the antecedents of debt policy at mining companies in Indonesia. The population in this study are all mining companies listed in the Indonesia Stock Exchange (IDX) total of 40 companies. Using purposive sampling, this study collected 70 data from 18 companies. Method of analysis of this study uses statistical descriptive analysis by SPSS.21, path analysis by AMOS.22, and Sobel test for indirect effect analysis. Correlation and path analysis identified four antecedents of debt policy i.e. liquidity, Insider Ownership, Business Risk, and Profitability. The results of this study indicate the direct and indirect influence of managerial ownership on liquidity and debt policy. Managerial ownership negatively affects debt policy through liquidity. While profitability and business risk have no effect either directly or indirectly to debt policy. But, profitability has a positive effect on business risk. It can be concluded that antecedents of debt policy are managerial ownership and liquidity. Higher liquidity will reduce debt levels, but high liquidity can increase the confidence of managerial ownership to increase debt. Meanwhile, to increase profitability as the main objective of the company will be followed by increased business risk.
Analysis of Capital Expenditure and Its Implications on Local Financial Independence Sarah Normalita, Ina; Mahmud, Amir
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16332

Abstract

Tujuan Penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris pengaruh dari dana perimbangan, Dana Insentif Daerah (DID), dan aset tahun lalu terhadap belanja modal serta pengaruh belanja modal terhadap kemandirian keuangan daerah. Populasi pada penelitian ini adalah seluruh pemerintah daerah di Indonesia dengan sampel sebanyak 131 pemerintah daerah yang diperoleh dengan menggunakan purposive sampling. Alat analisis data menggunakan analisis statistik deskriptif dan analisis regresi. Hasil penelitian menunjukkan bahwa dana perimbangan dan aset tahun lalu berpengaruh positif secara parsial dan simultan terhadap belanja modal. Dana Insentif Daerah (DID) tidak berpengaruh terhadap belanja modal. Belanja modal berpengaruh positif terhadap kemandirian keuangan daerah. Simpulan pada penelitian ini adalah bahwa pemerintah daerah telah mengelola dan menggunakan dana anggaran dengan baik, sehingga memenuhi kepentingan para principal dan hal tersebut dapat didukung oleh teori agensi. Dana perimbangan mampu memberikan dorongan terhadap pelaksanaan desentralisasi fiskal yang berakibat pada peningkatan pertumbuhan ekonomi, berupa peningkatan pembangunan infrastruktur dan berimplikasi pada tingginya belanja modal. Hasil tersebut dilandasi dan didukung oleh teori fiscal federalism. The aim of this research are to determine the effect of intergovernmental revenue, local incentive fund and asset on the last year on capital expenditure and the effect of capital expenditure on local financial independence. The population in this research is all of local government in Indonesia with 131 samples that got by purposive sampling. The analytical tool of data used descriptive statistical analysis and regression analysis. The result showed that the intergovernmental revenue and assets on the last year had positive effect on capital expenditure partially and simultaneously. Local incentive fund had not effect toward capital expenditure. Capital expenditures had a positive effect toward local financial independence. The conclusion in this research are local governments can manage and use budget funds well and can comply the principal?s interest and it is based by agency theory. Intergovernmental revenue can give encouragement on fiscal decentralization, that give impact on increase of economic growth, likethe building of infrastructure and can impacts on capital expenditure and it is based by fiscal federalism theory.
Analysis of Factors Affecting The Tendency of Accounting Fraud with The Mediation of Ethical Behavior Purnomo, Yanuar Dwi; Khafid, Muhammad
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.13855

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecenderungan kecurangan akuntansi, kesesuaian kompensasi, dan ketaatan aturan akutansi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel invertening. Populasi penelitian ini terdiri dari dinas di Kabupaten Kendal. Teknik pengambilan sampel menggunakan simple random sampling, diperoleh sebanyak 83 responden. Sampel penelitian inimenggunakan metode kuesioner. Analisis data yang digunakan adalah Structural Equation Modelling (SEM) dengan alat analisis SmartPLS 3.0.Hasil penelitian menunjukan pengendalian internal yang efektif di dinas dapat mencegah timbulnya perilaku tidak etis yang mengarah pada kecurangan akuntansi. Kompensasi yang sesuai di dinas dapat mencegah perilaku tidak etis yang mengarah pada kecurangan akuntansi. Aturan akuntansi yang terdapat di dinas tidak dapat mencegah timbulnya perilaku etis yang mengarah pada kecurangan akuntansi.Simpulan dalam penelitian ini yaitu variabel keefektifan pengendalian internal, kesesuaian kompensasi, dan ketaatan aturan akuntansi memiliki pengaruh langsung terhadap perilaku tidak etis dan kecenderungan kecurangan akuntansi, sedangkan untuk keefektifan pengendalian internal dan ketaatan aturan akuntansi memilikipengaruh tidak langsung melalui perilaku tidak etis sebagai variabel intervening terhadap kecenderungan kecurangan akuntansi. The purpose of this study was to examine the effectiveness of internal control, suitability compensation and obedience to accounting rules to Accounting Fraud Trends through unethical behavior. The population of this study consisted of working units, offices in Kendal. The sampling technique used was simple random sampling and gained 86 respondents in total. The method of collecting data was using questionnaire. The analysis method used was Structural Equation Modelling (SEM) with SmartPLS 3.0 as the analysis tools. The results showed an effective internal control in the office can prevent unethical behavior that lead to accounting fraud. Appropriate compensation in office can prevent unethical behavior that lead to accounting fraud. Accounting rules contained in the agency can not prevent the emergence of ethical behavior that lead to accounting fraud. The conclusions of this research is the variable effectiveness of internal control, compliance compensation, and adherence to accounting rules have a direct impact on unethical behavior and tendencies of the accounting fraud, while for the effectiveness of internal controls and adherence to accounting rules have an indirect influence through unethical behavior as an intervening variable against the tendency of the accounting fraud.
The Influence of Industry Type, Ownership Structure, Company Risk, and Intellectual Capital Efficiency on Intellectual Capital Performance Pradita, Intan Ika; Solikhah, Badingatus
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.13862

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh jenis industri, kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, risiko perusahaan, dan efisiensi dalam investasi modal intelektual terhadap kinerja modal intelektual (VAIC). Jenis penelitian ini adalah penelitian kuantitatif, dengan populasi Finalis Indonesian MAKE Study tahun 2013, 2014, dan 2015 sebanyak 81 organisasi. Teknik pengambilan sampel dengan menggunakan purposive sampling technique dengan sampel sebanyak 32 perusahaan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan dari perusahaan sampel tahun 2013, 2014, dan 2015 yang diunduh di BEI. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi berganda, dengan menggunakan bantuan aplikasi SPSS windows 21. Hasil penelitian menunjukkan bahwa kinerja modal intelektual pada perusahaan sampel termasuk ke dalam kategori top performance. Penelitian ini juga menunjukkan bahwa kinerja modal intelektual perusahaan dengan jenis industri research intensive lebih tinggi dibandingkan dengan jenis not research intensive. Simpulan dari penelitian ini yaitu variabel jenis industri, kepemilikan manajerial, risiko perusahaan, efisiensi dalam investasi modal intelektual memiliki pengaruh terhadap kinerja modal intelektual, sedangkan kepemilikan institusional dan kepemilikan asing tidak memiliki pengaruh terhadap kinerja modal intelektual. The purpose of this study was to analyze the influence of the type of industry, managerial ownership, institutional ownership, firm risk, and efficiency in the intellectual capital performance (VAIC) investment of the intellectual capital. This type of research is quantitative research, with a population of Indonesian MAKE Study finalist in 2013, 2014, and 2015 as many as 81 organizations. Samplin technique by using purposive sampling technique with a sample of 32 companies. Data collection technique used were documentation. The data used are secondary dara from the annual financial statements of the company until 2013, 2014, and 2015 are downloaded on the Stock Exchange. The data analysis used in this research is descriptive statistics and multiple regression analysis, using the SPSS application support Windows 21. The results showed that the performance of intellectual capital in the sample firms fall into the category of top performance. The study also shows that the performance of the company's intellectual capital to the type of intensive research industry is higher than other types of intensive research notes. Conclutions of this analysis, the variabel types of industry, managerial ownership, firm risk, and intellectual capital investment efficiency has an influence on the intellectual capital performance, whereas the institutional ownership, and foreign ownership has no effect on the intellectual capital performance.
The Effect of Total Quality Management to The Performance of The Company with The Balanced Scorecard Approach As Intervening Variables Winarti, Winarti; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.13863

Abstract

Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh langsung variabeltotal quality management terhadap kinerja perusahaan, menganalisa total quality management terhadap kinerja perusahaan melalui balanced scorecard, menganalisa pengaruh variabel total quality management terhadap kinerja perusahaan melalui pendekatan BSC pada indikator perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. Populasi terdiri dari 8 perusahaan manufakturyang berada di kabupaten/kota Pati.Sampel yang memenuhi kriteria sebanyak 35 responden dengan 3 unit analisis penelitian yaitu manajer, karyawan dan pelanggan.Teknik pengambilan sampel menggunakan probabolity sampling sehingga dihasilkan delapan perusahaan. Metode analisis data menggunakan analisis statistik Inferensial, analisis uji asumsi klasik, dan analisis regresi menggunakan SPSS Statistics 21. Hasil penelitianmenunjukkan bahwa total quality management tidak berpengaruh langsung terhadap kinerja perusahaan. Dilihat dari efek mediasi, variabel balanced scorecard memediasi hubungan antara TQM terhadapkinerja perusahaan. Simpulan dari penelitian ini adalahvariabel TQMtidak berpengaruh langsung terhadap kinerja perusahaan dan variabel total quality management berpengaruh terhadap kinerja perusahaan melalui pendekatan balanced scorecard pada indikator perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. This study aimed to analyze the effect of total quality management variable on company performance, to analyze total quality management on company performance through balanced scorecard, to analyze the effect of total quality management variable on company performance using BSC approach on indicators of customer perspective, internal business, growth and learning perspective. The population of eight companies of manufacturing which were in Pati Regancy.The sample which was appropriate with the criteria as many as thirty five respondents was three units of analysis research: the manager, the employees and the customers.The sampling technique used probability sampling. The data analysis method used inferential statistical analysis that was classical assumption test analysis, and regression analysis using SPSS Statistics 21. The results of this study showed that total quality management variable did not affect on company performance. Judging from the effect of mediation, balanced scorecard mediation the relationship between of TQM on company performance.Summary of this study is the TQM variable indirectly affected on company performance which mediated by balanced scorecard variable and total quality management variable affected the company performance using balanced scorecard approach on indicators of customer perspective, internal business perspective, growth and learning perspective. Keywords: Total Quality Management; Company Performance; and Balanced Scorecard.
The Analysis of Financial Performance in Moderating Determinant of Company Debt Policy Endah, Siti Nur; Wahyudin, Agus
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14236

Abstract

Tujuan penelitian adalah mengkaji peran kinerja keuangan dalam memoderasi pengaruh kepemilikan manajerial, kebijakan dividen, pertumbuhan perusahaan, dan ukuran perusahaan terhadap kebijakan hutang. Populasi penelitian sejumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015. Pemilihan sampel menggunakan metode purposive sampling yang diperoleh sejumlah 333 unit analisis. Teknik analisis menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak. Pertumbuhan perusahaan dan ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan hutang. Kebijakan dividen berpengaruh negatif signifikan terhadap kebijakan hutang, sedangkan kepemilikan manajerial tidak berpengaruh terhadap kebijakan hutang. Kinerja keuangan memoderasi secara signifikan pengaruh kepemilikan manajerial dan ukuran perusahaan terhadap kebijakan hutang, namun tidak memoderasi pengaruh kebijakan dividen dan pertumbuhan perusahaan terhadap kebijakan hutang. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kebijakan hutang perusahaan dipengaruhi oleh kebijakan dividen, pertumbuhan perusahaan, dan ukuran perusahaan, serta kinerja keuangan dapat memoderasi pengaruh kepemilikan manajerial dan ukuran perusahaan terhadap kebijakan hutang. The aims of the study are to examine the role of financial performance in moderating the influence of managerial ownership, dividend policy, firm growth, and firm size towards debt policy.The populations of the study are 138 companies which are listed in the Indonesia Stock Exchange (BEI) during 2013-2015period. Data were selected by purposive sampling method obtained by 333 unit of analysis.Moderated regression analysis by difference absolute value test was used to analyse data. Firm growth and firm size had a significant positive effect on debt policy. Dividend policy had a significant negative effect on debt policy, while managerial ownership didn’t havesignificant effect on debt policy. Financial performance moderates significantly the effect of managerial ownership and firm size on debt policy, but unablebe used to moderate the influence of dividend policy and corporate growth on debt policy. Based on the research result, it can be concluded that the company's debt policy is influenced by dividend policy, firm growthand firmsize, and financial performance can moderate the effect of managerial ownership and firm size on debt policy
The Effect of Political Competition, HDI, and Leverage on The Availability and Accessibility of Local Financial Information on The Website Hanifah, Fika Fikrotul; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14281

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi politik, indeks pembangunan manusia, dan leverage terhadap ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah. Populasi dalam penelitian ini adalah seluruh pemerintah daerah di Indonesia yang berjumlah 542 dengan menggunakan purposive sampling dan metode dokumentasi. Sampel penelitian sebanyak 51 pemerintah daerah. Analisis data menggunakan analisis statistik deskriptif dan analisis regresi berganda dengan program SPSS versi 21. Hasil penelitian model penelitian I menunjukkan bahwa indeks pembangunan manusia dan leverage berpengaruh terhadap ketersediaan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap ketersediaan informasi keuangan daerah. Hasil model penelitian II adalah indeks pembangunan manusia dan leverage berpengaruh terhadap keteraksesan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap keteraksesan informasi keuangan daerah. Berdasarkan hasil penelitian dapat disimpulkan bahwa faktor yang mempengaruhi ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah yaitu indeks pembangunan manusia dan leverage. This study aims to determine the effect of political competition, human development index, and leverage to the availability and accessibility of regional financial information on local government website. The population of this study is 542 of local government with purposive sampling and documentation method. The research sample is as many as 51 local government. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that human development index and leverage gives effect to regional financial information availability on the first research model. Beside it, the political competition has not give effect on regional financial information availability. The second research model result is human development index and leverage gives effect to regional financial information accessibility. Then, the political competition has not give effect on accessibility of regional financial information. Based on the research result can be conclude that influence factors of availability and accessibility of regional financial information on local government website are human development index and leverage.

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