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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 3 (2017): November 2017" : 30 Documents clear
Determinant of Capital Structure Policy on Infrastructure, Utility and Transportation Companies Yunianto, Yunianto; Subowo, Subowo
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18374

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, struktur aktiva, growth dan effective tax rate berpengaruh terhadap kebijakan struktur modal. Populasi dalam penelitian ini sebanyak 56 perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Berdasarkan metode purposive sampling, diperoleh sampel sebanyak 17 perusahaan dengan 68 unit analisis. Penelitian ini menggunakan statistik deskriptif dan statistik inferensial. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal. Growth dan effective tax rate berpengaruh positif dan signifikan terhadap struktur modal, sedangkan ukuran perusahaan dan struktur aktiva berpengaruh positif namun tidak signifikan terhadap struktur modal. Simpulan dari penelitian ini adalah profitabilitas, growth dan effective tax rate berpengaruh terhadap kebijakan struktur modal. Variabel profitabilitas, ukuran perusahaan, struktur aktiva, growth dan effective tax rate secara simultan berpengaruh terhadap struktur modal. Perusahaan besar dan perusahaan yang memiliki struktur aktiva tinggi lebih memilih menggunakan pendanaan internal berupa laba ditahan dari pada pendanaan eksternal berupa utang. The aim of this research is to analyze the effect of profitability, firm size, asset structure, growth and effective tax rate effect on capital structure policy. The population in this research are 56 infrastructure, utilities and transportation companies listed in Indonesian Stock Exchange (BEI) for the period 2012-2015. Based on purposive sampling method, obtained by a sample 17 companies with 68 unit of analysis. This study uses descriptive statistics and inferential statistics. The results showed that profitability has a negative and significant effect on capital structure. Growth and effective tax rate have positive and significant effect to capital structure, while firm size and asset structure have positive but not significant effect on capital structure. The conclusion of this research is profitability, growth and effective tax rate effect on capital structure policy. Variable profitability, firm size, asset structure, growth and effective tax rate simultaneously affect the capital structure. Large companies and companies with high asset structures prefer to use internal financing in the form of retained earnings rather than external financing of debt.
Determinant of Auditor Ability to Detect Fraud with Professional Sceptisism as A Mediator Variable Adnan, Jahari; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18415

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh fraud risk assessment, time pressure, dan pelatihan terhadap kemampuan auditor dalam mendeteksi kecurangan melalui skeptisisme profesional sebagai variabel pemediasi. Populasi penelitian ini adalah Kantor Akuntan Publik (KAP) Kota Semarang. Teknik pengambilan sampel menggunakan teknik purposive sampling, dan diperoleh sampel sebanyak 44 auditor dengan menggunakan kuesioner.Teknik analisis data yang digunakan yaitu analisis regresi berganda dan uji sobel test. Hasil penelitian ini menunjukkan bahwa fraud risk assessment dan skeptisisme profesional berpengaruh positif, time pressure berpengaruh negatif, sedangkan pelatihan tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan.Skeptisisme profesional mampu memediasi hubungan antara fraud risk assessment dan time pressurenamun tidak mampu memediasi hubungan pelatihanterhadap kemampuan auditor dalam mendeteksi kecurangan. Kesimpulan pada penelitian ini adalah kemampuan auditor dalam mendeteksi kecurangan dipengaruhi oleh faktor eksternal seperti fraud risk assessment yang diberikan dalam penugasan audit serta adanya time pressure dalam penugasan audit tersebut. This research is conducted to obtain the empirical evidence the influences of fraud risk assessment, time pressure, and training to the auditor's ability in detecting fraud through the professional skepticism as a mediating variable. The research’s population is Public Accountant Firm in Semarang. The sampling technique applied in this research is purposive sampling technique. It is obtained the sample as many 44 auditors by using questionnaires. It uses multiple regression analysis and sobel test as the method of data analysis.The results of the research show that fraud risk assessment and professional skepticism have a positive, time pressure has a negative, influence whereas training doesn’t give the influence to the auditor's ability in detecting fraud. Professional skepticism is able to mediate the relationship between fraud risk assessment and time pressure. However, it is unable to mediate the training relationship to the auditor's ability in detecting fraud. This research can be concluded that the auditor’s ability in detecting fraud is influenced by the external factor such as fraud risk assessment that exists in the audit’s assignment along with the existence of time pressure in that assignment.
The Influence of Information and System Quality Towards SIREMUN Veranika, Putri; Murtini, Henny
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18453

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi sistem remunerasi Universitas Negeri Semarang (Siremun). Sebagai upaya transparansi laporan keuangan dalam mewujudkan clean government dan good university governance. Penelitian ini membandingkan persepsi perancang dan pengguna Siremun. Populasi penelitian ini adalah karyawan Universitas Negeri Semarang (UNNES) sebesar 1667. Sampel diperoleh melalui kuesioner kepada 85 responden sebagai perancang dan pengguna Siremun. Pengumpulan data menggunakan teknik kuesioner. Teknik pengambilan sampel yang digunakan adalah probability sampling yaitu propotionate stratified random sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis regresi berganda dan independent simple t-test. Hasil penelitian menunjukkan bahwa kualitas sistem dan kualitas informasi berpengaruh positif terhadap kepuasan. Hasil analisis lanjutan, terdapat perbedaan persepsi antara perancang dan pengguna sistem pada kepuasan implementasi Siremun. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kepuasan implementasi Siremun dipengaruhi oleh kualitas informasi dan kualitas sistem. This study aims to evaluate the Implementation Remuneration System of Universitas Negeri Semarang (Siremun), as an effort to transparency of annual report to create clean government and good university governance. This study compares the perceptions of developer and user of the system. The research population is 1667 employees of Universitas Negeri Semarang (UNNES). The sample in this study was conducted with a survey by using a questionnaire to 85 respondents as developer and users of Siremun. Data collection is using questionnaire technique. Sampling technique used is probability sampling that is proportionate stratified random sampling. The analysis technique used is descriptive statistical analysis, multiple regression analysis and independent simple t-test. The results showed that the quality of system and information has positive effect on satisfaction. Results of continuation analysis show that there is a difference of perception between the developer and the user system towards implementation satisfaction of Siremun. Based on the research results, it can be concluded that the satisfaction implementation Siremun is influenced by quality of information and quality of system.
The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report Sinaga, Korentina Juniasti; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18690

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, rasio aktivitas, tipe industri, komite audit, dewan direksi, dan komisaris independen terhadap pengungkapan sustainability report. Populasi penelitian ini adalah 31 perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Pemilihan sampel penelitian ini menggunakan metode purposive sampling. Berdasarkan metode purposive sampling, sampel yang masuk kriteria sebanyak 11 perusahaan. Unit analisis sampel sebanyak 44 perusahaan. Teknik pengumpulan data yang digunakan adalah dengan metode dokumentasi. Sedangkan, teknik analisis data yang digunakan untuk menguji hipotesis yaitu analisis statistik deskriftif dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa tipe industri dan dewan direksi berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. Variabel profitabilitas menunjukkan pengaruh negatif dan signifikan terhadap pengungkapan sustainability report. Variabel rasio aktivitas, komite audit, komisaris independen tidak pengaruh terhadap pengungkapan sustainability report. Berdasarkan hasil penelitian, dapat disimpulkan bahwa variabel tipe industri dan dewan direksi dapat memberikan peran penting dalam pengungkapan sustainability report. The purpose of this research is to know the effect of profitability, activity ratio, industrial type, audit committee, board of directors, and independent commissioner to disclosure of sustainability report. The population of this study are 31 LQ45 companies listed in Indonesia Stock Exchange period 2013-2016. Selection of this research sample used purposive sampling method. Pursuant to purposive sampling method, samples entering criteria as many as 11 companies. The sample analysis unit is 44 companies. Technique of collecting data used is by method of documentation. Meanwhile, data analysis techniques used to test the hypothesis of descriptive statistical analysis and multiple regression analysis. The results of this study indicate that industry type and board of directors have a positive and significant impact on the disclosure of sustainability report. Profitability variables show a negative and significant influence on the disclosure of sustainability report. Activity ratio variables, audit committees, independent commissioners have no influence on the disclosure of sustainability report. Based on the result of research, it can be concluded that industry type and board variable can give an important role in sustainability report disclosure.
The Effect of Financing Risk on Sharia Compliance Performance and Profitability Performance Dzulkurnain, Achmad Riqi; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18700

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis Pengaruh Risiko Pembiayaan yang dipresentasikan dengan risiko pembiayan mudharabah, risiko pembiayaan musyarakah, dan risiko pembiayaan murabahah terhadap kinerja kesesuaian sharia dan kinerja profitabilitas. Populasi penelitian adalah seluruh bank umum sharia yang di Indonesia periode tahun 2011-2015. Metode pengambilan sampel yang digunakan adalah dengan metode purposive sampling. Jumlah sampel yang diuji sebanyak 7 bank umum sharia dengan 35 unit analisis yang menjadi objek pengamatan. Alat analisis yang digunakan adalah SPSS 21. Penelitian ini menganalisi laporan tahunan bank umum sharia dengan metode analisis regresi linear sederhana. Hasil penelitian menunjukan bahwa variabelrisiko pembiayaan mudharabah dan murabahah tidak berpengaruh terhadap kinerja kesesuaian sharia sedangkan variabel risiko pembiayaan musyarakah berpengaruh positif signifikan terhadap kinera kesesuaian sharia. Sementara itu variabel risiko pembiayaan mudharabah, musyarakah dan murabahah berpengaruh terhadap kinerja profitabilitas bank unit sharia yang ada di Indonesia. Berdasarkan hasil penelitian dapat disimpulkan bahwa hanya risiko pembiayaan musyarakah yang berpengaruh terhadap kinerja kesesuaian sharia dan masing-masing risikopembiayaan mudharabah, musyarakah dan murabahah berpengaruh terhadap kinerja profitabilitas. The purpose of this study was to examine and analyze the Influence of Risk Financing which was presented at the risk of Mudharabah financing, Musharaka financing risks, and risks to the performance of conformity murabaha financing sharia and profitability. The population is all the Islamic banks in Indonesia during the period 2011-2015. The sampling method used purposive sampling methode. The number of samples tested by 7 Islamic banks with 35 units of analysis which is the object of observation. The analytical tool used was SPSS 21. This study analyzed the annual reports of Islamic banks with a simple linear regression analysis method. The results showed that the variables the risk of financing and murabaha does not affect the performance of the suitability of sharia while Musharaka financing risk variables significant positive effect on the suitability sharia performance. While the variable risk of financing, Musharaka and murabaha has effect on sharia bank profitability performance unit in Indonesia. Based on the results of this study concluded that only Musharaka financing risks that affect the performance of the suitability of each of sharia and risks of financing, Musharaka and murabaha effect on profitability.
Analysis of Factors Affecting Non Performing Loan on Cooperation Sakti, Andik Dwi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18720

Abstract

Penelitian ini bertujuan untuk mengetahui bukti empiris mengenai pengaruh character, capacity, capital, collateral, condition, waktu pinjaman, tingkat balas jasa pinjaman terhadap kredit bermasalah pada koperasi Jasa Keuangan Syariah (KJKS) yang ada di Kota Semarang. Populasi dalam penelitian ini adalah nasabah koperasi yang memiliki pembiayaan atau kredit bermaslah pada koperasi Jasa Keuangan Syariah (KJKS) yang ada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini yaitu dengan menggunakan metode convinience sampling dengan 82 responden. Pengujian instrumen penelitian menggunakan uji validitas dan uji reliabilitas. Data yang terkumpul dianalisis dengan menggunakan analisis statistik deskriptif dan analisis statistik inferensial. Alat analisis yang digunakan pada penelitian ini adalah SPSS 21. Hasil penelitian ini menunjukan bahwa character, capacity, capital, collateral, condition, waktu pinjaman, tingkat balas jasa pinjaman berpengaruh secara simultan terhadap kredit bermasalah. Secara parsial caharacter, capital berpengaruh negatif terhadap kredit bermasalah dan tingkat balas jasa berpengaruh positif terhadap kredit bermasalah. Sementara capacity, collateral, condition dan waktu pinjaman tidak berpengaruh terhadap kredit bermasalah. Simpulan dalam penelitian ini yaitu tingkat kredit bermasalah dapat diminimalisir dengan character nasabah yang jujur dan capital yang nasabah yang mampu, serta tingkat balas jasa yang ditetapkan koperasi. This study aims to obtain empirical evidence about the effect of character, capacity, capital, collateral, condition, loan term, loan repayment rate on non-performing loans at Sharia Cooperative (KJKS) in Semarang City. The population in this study are cooperative customers who have non-performing loans on Sharia Cooperative (KJKS) in Semarang City. Sampling technique in this research is by using convinience sampling method with 82 respondents. Testing of research instrument using validity test and reliability test. The collected data were analyzed using descriptive statistical analysis and inferential statistical analysis. The analysis tool used in this study is SPSS 21. The results of this study indicate that character, capacity, capital, collateral, condition, loan term, loan repayment rate simultaneously affect the non-performing loans. Partially, caharacter, capital has a negative influence on non performing loans and the rate of payments has a positive influence on non-performing loans. While the capacity, collateral, condition and loan term have no influence on non-performing loans. The conclusions in this study are the level of nonperforming loans can be minimized with the character of an honest customer and the capital that the customer is capable, as well as the level of loan repayment rate set by the cooperative.
Determinant of Environmental Disclosure on Companies Listed in Indonesia Stock Exchange (IDX) Hadiningtiyas, Sri Wahyuni; Mahmud, Amir
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18898

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi environmental disclosure, yang terdiri dari kepemilikan manajerial, kinerja lingkungan, sensitivitas lingkungan, dan sektor industri.Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016, yaitu sebanyak 547 perusahaan. Metode pengambilan yang digunakan adalah teknik purposive sampling dan diperoleh 73 perusahaan yang menjadi objek pengamatan. Pengumpulan data dalam penelitian ini yaitu dengan metode dokumentasi, yang dilakukan dengan cara mengumpulkan datadata yang diperlukan.Metode analisis yang digunakan adalah analisis regresi berganda dengan menggunakan alat analisis IBM SPSS versi 21.0.Hasil penelitian menunjukkan bahwa kinerja lingkungan dan sektor industri menunjukkan pengaruh positif signifikan terhadap environmental disclosure. Namun kepemilikan manajerial dan sensitivitas lingkungan tidak menunjukkan pengaruh secara signifikan terhadap environmental disclosure.Simpulan pada penelitian ini adalah faktor-faktor yang dapat mempengaruhi environmental disclosure adalah variabel kinerja lingkungan dan sektor industri, sedangkan variabel kepemilikan manajerial dan sensitivitas lingkungan belum bisa dijadikan faktor yang dapat mempengaruhi environmental disclosure The purpose of this research is to analyze the factors that influence the environmental disclosure consist of managerial ownership, environmental performance, environmental sensitivity, and industry sector. The population of this study is all companies listed in Indonesia Stock Exchange (IDX) in 2016, which is about 547 companies. The sampling method that use in this research is purposive sampling technique that generates 73 companies of analysis as observations object. The collection of data in this research is documentation method which is carried out by collecting the necessary data. Meanwhile, the data is analysed by multiple regression analysis with IBM SPSS 21.0 version. The results showed that environmental performance and industry sector give significant positive effect on environmental disclosure partially. However, managerial ownership and environmental sensitivity do not effect on environmental disclosure significantly. The conclusion of this research is the factors that can affect the environmental disclosure are environmental performance and industry sector variables, while managerial ownership and environmental sensitivity variables can not be used as a factor that can affect environmntal disclosure.
The Roles of The Board of Commissioner in Moderating Factors Affeting The Disclosure Of Enterprise Risk Management Khumairoh, Nur Annisa; Agustina, Linda
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18908

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajemen, kepemilikan publik, ukuran perusahaan, dan leverage terhadap pengungkapan enterprise risk management dengan ukuran dewan komisaris sebagai variabel moderating. Populasi penelitian adalah 434 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Pemilihan sampel menggunakan teknikpurposive samplingdiperoleh 58 perusahaan dengan 174 unit analisis. Teknik analisis menggunakan uji regresi moderasi dengan uji nilai selisih mutlak. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, kepemilikan manajemen, kepemilikan publik, ukuran perusahaan, dan leverage tidak berpengaruh signifikan terhadap pengungkapan enterprise risk management. Ukuran dewan komisaris mampu memoderasi secara signifikan pengaruh kepemilikan institusional dan ukuran perusahaan terhadap pengungkapan enterprise risk management, namun tidak mampu memoderasi pengaruh kepemilikan manajemen, kepemilikan publik dan leverage terhadap pengungkapan enterprise risk management. Hasil penelitian ini dapat disimpulkan bahwa ukuran dewan komisaris dapat memoderasi pengaruh kepemilikan institusional dan ukuran perusahaan terhadap pengungkapan enterprise risk management. The aims of this research to analyze the effect of institutional ownership, management ownership, public ownership, company size, and leverage on enterprise risk management disclosures with board of commisioner size as moderating variable. The population of research are 434 non financial companies listed in Indonesia Stock Exchange (BEI) year 2013-2015. Data were selected by using purposive sampling technique obtained by 174 unit of analysis. Moderated regression analysis by difference absolute value test was used to analyze. Result of this research indicated that institutional ownership, management ownership, public ownership, company size, and leverage don’t have significant impact on enterprise risk management disclosure. Board of commisioner size able to moderate significantly the effect of institutional ownership and company size on enterprise risk management disclosure, but unable to moderate significantly the effect of management ownership, public ownership, and leverage on enterprise risk management disclosure. The research result, it can be concluded that board of commisioner size able to mederate the effect of institutional ownership and company size on enterprise risk management disclosure.
The Roles of Profit Quality in Moderating The Effect of Good Corporate Governance on Corporate Value Sholihah, Malihatus; Wahyudin, Agus
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18918

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji peran kualitas laba dalam memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Populasi dari penelitian ini berjumlah 39 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2015. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan total unit analiais sejumlah 33 . Penelitian ini menggunakan data sekunder yang berupa annual report. Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis statistik deskriptif, analisis regresi berganda, dan Moderated Regression Analysis (MRA) selisih nilai mutlak dengan tingkat signifikansi 0,05. Penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sedangkan , kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan. Selain itu, variabel kualitas laba dapat digunakan untuk memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kualitas laba dapat memoderasi pengaruh kepemilikan manajerial terhadap nilai perusahaan tetapi kualitas laba tidak dapat memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan. The aim of this study is to examine the role of earnings quality in moderating the influence of managerial ownership and institutional ownership on firm value. The population of this study amounted to 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2013-2015. The selection of sample in this research used purposive sampling method with total unit of analysis amounted to 33. This study used secondary data in the form of annual report. The research hypothesis was tested using classical assumption test, descriptive statistical analysis, multiple regression analysis, and Moderated Regression Analysis (MRA) of absolute value difference with a significance level of 0.05. The research showed that managerial ownership has a negative and significant effect on firm value. Meanwhile, institutional ownership does not affect on firm value. In addition, earnings quality variable could be used to moderate the effect of managerial ownership and institutional ownership on firm value. Based on the results of the study, it can be concluded that earnings quality can moderate the effect of managerial ownership on firm value but earnings quality ca not moderate the effect of institutional ownership on firm value.
Determinants Influencing Environmental Disclosure in High Profile Companies in Indonesia Junita, Niken Lady; Yulianto, Agung
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18982

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empirispengaruh dewan komisaris, kepemilikan manajerial, liputan media, ukuran perusahaan, dan profitabilitas terhadap pengungkapan lingkungan. Populasi dalam penelitian ini adalah perusahaan yang tergolong high profile yang terdaftar di Bursa Efek Indonesia pada tahun 2011 sampai dengan 2015 sebanyak 83 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria tertentu dan terpilih sebanyak 11 perusahaan sebagai sampel dengan total 55 unit analisis. Metode analisis hipotesis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa dewan komisaris yang diukur menggunakan jumlah rapat dewan berpengaruh positif terhadap pengungkapan lingkungan. Liputan media yang diukur menggunakan koefisien Janis-Fadner berpengaruh positif terhadap pengungkapan lingkungan. Ukuran perusahaan yang diukur menggunakan Ln total aset berpengaruh positif terhadap pengungkapan lingkungan. Sementara itu, kepemilikan manajerial yang diukur menggunakan presentase kepemilikan saham manajerial, dan profitabilitas yang diukur menggunakan ROE tidak berpengaruh terhadap pengungkapan lingkungan. Simpulan dari hasil penelitian ini menunjukkan bahwa pengungkapan lingkungan dipengaruhi oleh dewan komisaris, liputan media, dan ukuran perusahaan. This study aims to obtain empirical evidence of the influence of board of commissioners, managerial ownership, media coverage, company size, and profitability to the disclosure of the environment. The population in this study is high profile companies listed on the Indonesia Stock Exchange in 2011 untill 2015 as many as 83 companies. The sampling technique used in this study is purposive sampling with certain criteria and selected as many as 11 companies as a sample with a total of 55 units of analysis. Hypothesis analysis method used in this research is multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that the board of commissioners is measured using the number of board meetingspositively affect the disclosure of the environment. Media coverage measured using the JanisFadner coefficient positively affects environmental disclosure. Company size measured using total assets positively affects environmental disclosure. Meanwhile, managerial ownership is measured using a percentage of managerial share ownership, and profitability measured using ROE has no effect on environmental disclosure. Conclusions from the results of this study indicate that the disclosure of the environment is influenced by the board of commissioners, media coverage, and company size.

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