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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 20 Documents
 1   2 
Search results for , issue "Vol 7 No 1 (2018): March 2018" : 20 Documents clear
The Determinant of Regional Financial Information Transparency on the Official Website of Local Government Annisa, Rifka; Murtini, Henny
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18213

Abstract

This study aims to determine the effect of political competition, local government’s size, local government’s financial independency, audit opinion, and complexity of government to the availability and accessibility of regional financial information (IKD) on the official website of the local government. The measurement of the availability of IKD used component total of LKPD and APBD 2015, while the measurement accessibility of IKD used index of IKD. The population of this study is all of local governments on Java Island that consist of regency government, and district government. The amount of local governments is 119. To collect the data, the writer took 91 local governments from the population as the sample by using Purposive Sampling. The writer also used documentation technique to collect data. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that political competition and audit opinion gives effect to IKD availability on the first research model. The second research model results are political competition and complexity of government gives effect to regional financial information accessibility. The conclusion of this study explain political competition, audit opinion and government complexity affect the availability and accessibility of IKD.
The Effect of Experience to the Accuracy of Giving Opinion with Audit Expertise, Professional Skeptisism, Audit Judgment as Mediators Nugraha, Asa Septa; Suryandari, Dhini
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18251

Abstract

This study aims to examine the role of audit expertise, professional scepticism and audit judgment in mediating the influence of experience on the accuracy of opinion by public accountants. The population in this study is the auditor at the Public Accounting Firm in the Semarang city as many as 17 firm with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 55 respondents. Methods of data analysis uses descriptive analysis, multiple linear analysis and simple, and test sobel. Research study show that experience, audit expertise, and audit judgment have a direct effect on the accuracy of opinion and professional scepticism has no effect on the accuracy of opinion, experience influencing audit expertise, professional scepticism and audit judgment. Audit expertise and audit judgment capable of mediating the influence of experience on the accuracy of opinion and professional scepticism are unable to mediate the influence of experience on the accuracy of opinion. The conclusion of this research is that experience, audit expertise, and audit judgment will result in more accurate audit opinion and audit expertise and audit judgment can strengthen the influence of experience on accuracy of audit opinion
Analysis of the Factors Affecting Individual Taxpayers Compliance Rahmawati, Rizki; Yulianto, Agung
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18411

Abstract

This research aimed to analyze the effect of Service Quality, Tax Penalties, Tax Amnesty and Religiosity on taxpayer’s. The population of this study are 90.485 private taxpayers who registered in KPP Pratama Semarang Candisari. The method of sample selection used in this research is Convenience Sampling by using Slovin formula as amount 100 effective Individual Taxpayers. Data collection method used is primary data through questionnaire. Data were analyzed using descriptive analysis and multiple linear regression. Based on the results of research perception of service quality has no significant effect on taxpayer compliance. Tax penalties have no significant effect on taxpayer compliance. Tax amnesty variable has a positive and significant impact on taxpayer compliance. Religiosity on taxpayer’s has a positive and significant impact on taxpayer compliance. Conclusions from this research factors that proved to influence taxpayer compliance are tax amnesty and religiosity on taxpayer’s. While the perception of service quality and tax penalties has no significant effect on taxpayer compliance. Further research is expected to change the object of research into corporate taxpayers and add other variables outside which are studied by the author
The Effect of Bonus Compensation and Leverage on Earnings Management with Financial Performance as Intervening Variable Prihastomo, Eka Deny; Khafid, Muhammad
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18490

Abstract

The purpose of this study was to analyze the effect of bonus compensation, and leverage to earnings management and financial performance as an intervening variable in the manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014-2015. This study using method purposive sampling with 102 unit analysis of a population of 150 manufacturing companies. While the sample in this research there are 51 manufacturing companies. The analysis technique used in this research that Path Analysis. The analytical tool used was SPSS 21. The results showed that the bonus compensation significantly negative effect on earnings management. Leverage has no effect on earnings management and financial performance. Financial performance significantly has a positive effect on earnings management. Bonus compensation significantly has a positive effect on financial performance. The conclusions from the results of this study showed that the variable of financial performance positively and significantly is able to mediate the relationship between compensation bonuses to earnings management. However, the financial performance variables cannot mediate the relationship between leverage to earnings management.
The Effect of Financial Ratios on Financial Distress Conditions in Sub Industrial Sector Company Restianti, Tya; Agustina, Linda
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18996

Abstract

This study aimed to analyze the influence of financial ratios proxied by the current ratio, the retained earnings to total assets, earnings before interest and tax to total assets, return on equity, debt to assets ratio, and total assets turnover against Financial distress. The population in this study is a sub company of various industry listed in Indonesia Stock Exchange (IDX) in the period from 2013 to 2015 with the number of 40 companies. The sampling technique used purposive sampling technique and acquired 35 companies with 105 units of analysis. Data were analyzed with descriptive statistics and logistic regression. These results indicate that earnings before interest tax to total assets and return on equity have an impact on financial distress. While the current ratio, the retained earnings to total assets, debt to assets ratio, and total assets turnover has no influence on the financial company’s distress. The conclusion of this research is that the company’s financial distress condition can be avoided by reducing the financing coming from debt. In addition, increasing sales and maximizing the use of assets and equities that companies have can also reduce and avoid the company from financial distress.
The Determinant of Internal Control Effectiveness on Cooperative Employees of the Republic of Indonesia in Semarang City Rizki, Putra; Anisykurlillah, Indah
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.19346

Abstract

This research aims to obtain empirical evidence the influence of competence, motivation, role and work experience on the effectiveness of internal control cooperatives in Semarang either partially and simultaneously. The population in this research are 132 Koperasi Pegawai Republik Indonesia (KPRI) in Semarang in 2017. The sampling technique used is simple random sampling and used sample size with non-statistic technique. With this technique gained as much as 31 sample research of Koperasi Pegawai Republik Indonesia. Collecting data uses questionnaires. While the analysis method used is multiple regression analysis with the analysis tool is SPSS Statistic 23.The results showed that competence and motivation partially have a positive and significant effect on the effectiveness of internal control cooperative. Role and work experience partially failed to show any significant effect on the effectiveness of internal control. While the results of competence, motivation, role and work experience simultaneously have a positive and significant impact on the effectiveness of internal control. The conclusion of the research are obtained evidence that competence and motivation have a positive and significant effect on the effectiveness of internal control. Meanwhile, role and work experience does not have effect on the effectiveness of internal control.
The Effect of Ownership Structure, Financial and Environmental Performances on Environmental Disclosure Dintimala, Yossi; Amril, Tri Amalia
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.20019

Abstract

This study aims to examine the effect of ownership structure, financial performance, firm size, industrial sector, and environmental performance on corporate environmental disclosure. The sample is the companies participating in PROPER period 2010 – 2014 which are listed in Indonesian Stock Exchange. Participants of PROPER are companies that are vulnerable to the environmental damage. The sample must a company that publishes the financial statement in rupiah and the environmental disclosure. There are 53 PROPER companies listing in Indonesian Stock Exchange period 2010 – 2014. It is only 30 of 53 companies publish their financial statement in rupiah and publish environmental disclosure every year. The final observation is 150 firms – years. The result indicates that firms will publish environmental disclosure when managerial ownership lower, institutional ownership lower, and financial performance lower, total assets higher, firms with higher environmental compliance according to PROPER, firms in manufacturing and mining sectors of oil and gas (PEM), and the score of environmental performance higher. The results are consistent with all hypotheses.
The Determinant of Accounting Conservatism on Manufacturing Companies in Indonesia Sugiarto, Hening Vidyari Shinta; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.20433

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh financial distress, leverage, investment opportunity set (IOS), dan kepemilikan manajerial terhadap konservatisme akuntansi. Populasi peneltian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2016 sebanyak 143 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga menghasilkan 20 sampel dan 80 unit analisis. Alat analisis data yang digunakan yaitu analisis regresi linear berganda dengan menggunakan Program IBM SPSS 23. Hasil penelitian menunjukkan bahwa financial distress dan leverage berpengaruh positif secara signifikan terhadap konservatisme akuntansi. Namun, investment opportunity set (IOS) tidak berpengaruh terhadap konservatisme akuntansi. Sedangkan kepemilikan manajerial berpengaruh negatif secara signifikan terhadap konservatisme akuntansi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa financial distress dan leverage dapat meningkatkan penerapan konservatisme akuntansi. Sedangkan kepemilikan manajerial dapat menurunkan penerapan konservatisme akuntansi.
The Factors Affecting Audit Judgment Irawati, Sheila Anatasia; Solikhah, Badingatus
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.20776

Abstract

The purpose of this research are analyze and to find out influence of audit situation, gender, audit fee, task complexity, due professional care, and framing on audit judgment. The population of this study was Two hundred-fifty-seven auditors who work at KAP Semarang City and register in Indonesian Institute of Certified Public Accountants (IICPA). Sampling method in this research uses non probability and convenience sampling technique, Sixty-nine as respondents from auditors who work at Nine KAP Semarang City, but only Twenty-three respondents for instrument test and Forty-six respondents use as research sample. Collection of data in this research uses primary data from distribution questionnaire. Methods of data analysis is multiple linear regression using IBM SPSS 24 statistical software. Based on the results of this study, it can be concluded that the audit situation, due professional care, and framing have a positive and significant impact on audit judgment. However, gender, audit fees, and task complexity have no significant effect on audit judgment. The conclusions of this research, some factors can affect on audit judgment there are audit situation, due professional care, and framing. However, some factors cannot affect on audit judgment there are gender, audit fee, and task complexity.
The Effect of Leverage and Liquidity on Cash Dividend Policy with Profitability as Moderator Moderating Nurchaqiqi, Rozi; Suryarini, Trisni
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18631

Abstract

This study aims to determine the effect of leverage and liquidity on cash dividend policy with profitability as a moderating variable. The population of this study is 59 real estate, property and building construction companies which is listed in Indonesian Stock Exchange (IDX) during the year 2013-2015. Selection data of sample by using purposive sampling obtained sample of 23 companies and the unit analyze are 69. Data collection method used in this research is documentation. Methods of data analysis used descriptive statistical analysis and regression moderation with the test of absolute difference value. The results show that leverage and liquidity have positive significant effect on cash dividend policy. Profitability does not moderate the effect of leverage on cash dividend policy, but profitability can moderates the effect of liquidity on cash dividend policy. Based on the result of this study, it can be concluded that cash dividend policy is influenced by leverage and liquidity. Profitability does not moderate the effect of leverage on cash dividend policy but profitability can moderates the effect of liquidity on cash dividend policy.

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