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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 3 (2018): November 2018" : 20 Documents clear
The Determinants Affecting Environmental Disclosure in the High Profile Companies in Indonesia Junita, Niken Lady; Yulianto, Agung
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.18410

Abstract

This study aims to analyze whether the board of commissioners, managerial ownership, media coverage, firm size, and profitability can affect the disclosure of the environment. The population of this study is a high profile company listed on the Indonesia Stock Exchange in 2011-2015 as many as 83 companies. This research used purposive sampling method and elected 11 companies as sample with 55 unit of analysis. The results show that board of commissioners, media coverage, and company size have a positive effect on environmental disclosure. However, managerial ownership and profitability cannot affect the disclosure of the environment. The conclusions of this study are factors that proved to have a positive effect on the disclosure of the environment are board of commissioners, media coverage, and company size.
Corrigendum / Erratum / Retraction Rahmawati, Putri Nur; Anisykurlillah, Indah
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.18796

Abstract

RETRACTION TO : Putri Nur Rahmawati, Indah Anisykurlillah Title : Factors that Influence the Use of Accounting Information in MSME in Magelang District
The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence Maqfiroh, Catur Sari; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.19468

Abstract

The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.
The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation Apriliyana, Nining -; Suryarini, Trisni
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.20052

Abstract

The purpose of this research was to analyse the effect of Corporate Governance and Corporate Social Responsibility Quality on tax avoidance. The population used in this research was 150 manufacturing company listed in the Indonesia Stock Exchange during 2013-2015. The technique used for get sampling is purposive sampling, with the resulting in a final sample of 29 manufacturing companies. The analytical tools used to test the hypothesis are descriptive statistical analysis and multiple regression analysis were processed with IBM SPSS 21. The result of this research of institutional ownership and CSR quality have no effect on companies tax avoidance. Nevertheless, an executive compensation has a positive effect on companies tax avoidance. The background in accounting or financial expertise of audit committee negatively affects tax avoidance in the manufacturing company during 2013-2015. The conclusions of this study is that executive compensation and background accounting or financial expertise of audit committee can significantly influence in tax avoidance decisions. Meanwhile, institutional ownership and CSR quality have no significant effect in tax avoidance decisions on manufacturing companies listed on Indonesia Stock Exchange during 2013-2015.
The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable Oktavianto, Dimas Dwi; Suryandari, Dhini
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.21008

Abstract

This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality. The population in this study is the auditor at the Public Accounting Firm in Semarang City as many as 17 KAP with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 54 respondents. The test was done by multiple regression test to test the independent variable and the interaction test (moderated regression analysis) to test the moderation variable. The results showed that partially experience of auditors does not affect the quality of audit, audit complexity negatively affect the quality of audits, and understanding of information systems have a positive effect on audit quality. The result of moderation testing shows that the understanding of the information system is not able to moderate the influence of the auditor’s experience on audit quality but can moderate the effect of audit complexity on audit quality. The conclusion of this study is that high audit complexity will reduce audit quality, and understanding of good information system will improve audit quality, and understanding of good information system will weaken audit complexity to audit quality.
Organizational Commitment, Information Asymmetry, and the Nature of Conscientiousness as Moderating the Relationship of Budget Participation to Budgetary Slack Putri, Yuthika Rani; Solikhah, Badingatus
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22278

Abstract

This study aims to analyze whether organizational commitment, information asymmetry and the nature of conscientiousness can moderate the effect of budgetary participation on budgetary slack. The population of this research is 31 OPD Semarang City. The minimum number of samples that can be taken based on the slovin formula is 24 OPD. Sampling technique used random sampling. The number of respondents are 120 echelon three and four officials. The data in the study was the primary data taken through the spread of questionnaires. Data were analyzed using descriptive analysis and Moderate Regression Analyze with SPSS 21 program. Based on the result of the research, it showed that budget participation had a positive effect on budgetary slack. Organizational commitment and the nature of conscientiousness variables were proven to moderate the effect of participation on budgetary slack. Meanwhile, the information asymmetry variable could not be a moderating variable. The conclusion of this research is the higher the budget participation, the higher the incidence of budgetary slack so that hypothesis 1 is rejected. Organizational commitment and high conscientiousness of budget participation affect the budgetary slack but its effect to weaken.
Determinants of Internal Auditor Performance through Knowledge Management with Organizational Culture as Moderating Sulistiyanto, Fajar; Murtini, Henny
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22631

Abstract

This study aims to analyze the influence of transformational leadership style and transactional to knowledge management with organizational culture as moderate, and direct influence of competence, motivation, and knowledge management on internal auditors performance. The population of this study is 172 BPKP auditors representative of Central Java. The minimum number of samples that can be taken based on the slovin formula is 120 auditors. Sampling technique used simple random sampling technique. Data collection used questionnaires. This research used Structural Equation Modelling (SEM) method. Hypothesis testing used SmartPLS 3.0 program. The results of this study indicate that transformational leadership has a positive effect on knowledge management. Transactional leadership has a positive effect on knowledge management. Organizational culture moderates the transformational leadership relationship to knowledge management. Organizational culture does not moderate the transactional leadership relationship to knowledge management. Competence has a positive effect on the internal auditors’ performance. Motivation has a positive affects the internal auditors’ performance. Knowledge management has a positive affects the internal auditors performance.. The conclusion of this study is the lack of attention of leaders given to the impact of organizational culture on the knowledge management.
Profitability as the Moderator of the Effects of Dividend Policy, Firm Size, and Asset Structure on Debt Policy UMBARWATI, UMI; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22725

Abstract

The purpose of this study is to examine the profitability in moderating the effect of dividend policy, firm size, and assets structure towards debt policy. The population of this study were manufacturing companies were listed on the Indonesia Stock Exchange (BEI) during 2014-2016. The population of this study were 136 companies and research samples of 37 companies. The sample selection used in this study was a purposive sampling technique obtained by 111 analysis units. Data collection techniques used are documentation techniques by collecting the required data from the financial statements. The analytical technique using moderation regression analysis using the difference absolute value test. Assets structure has a positive effect on debt policy, firm size negatively affect on debt policy and dividend policy does not significantly effect on debt policy. Profitability can be used to moderate the effect of dividend on debt policy. However, profitability can not be used to moderate firm size and assets structure towards debt policy. The conclusion of this research is that debt policy is effect by assets structure and profitability can moderate the effect of dividend policy towards debt policy.
The Effect of Asset Structure and Business Risk on Capital Structure with Profitability as the Moderating Variable Buana, Fita Kartika; khafid, muhammad
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22727

Abstract

The aims of this research to analyze the effect of asset structure and business risk to capital structure with profitability as moderating variable. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the year 2013-2016. The population are 48 companies and 24 research samples. Data were selected by purposive sampling technique which obtained by 96 unit of analysis. This research uses secondary data taken from annual financial statements. Data collection technique used is documentation techniques by collecting the required data from the annual financial reports. Moderated regression analysis data by difference absolute value test was used to analyse data. The result of this research revealed that asset structure significant positive effect on capital structure. Meanwhile, business risk negatively effect on capital structure. In addition, the profitability can weaken the effect of assets structure on capital structure. However, the profitability not moderating the effect of business risk on capital structure. Based on the result of research, it can be concluded that capital structure is influenced by asset structure and business risk and profitability can moderate the effect of asset structure on capital structure.
Profitability Moderates the Effect of Company Growth, Business Risk, Company Size, and Managerial Ownership on Capital Structure Ferliana, Nia; Agustina, Linda
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.22821

Abstract

The aims of this research to analyze the effect of company growth, business risk, firm size, and managerial ownership to capital structure with profitability as moderating variable. The population of research are 66 all industrial and chemical companies listed in Indonesia Stock Exchange (BEI) year 2013-2016. Data were selected by purposive sampling method obtained 37 companies with 124 units analyses. Data collection techniques is documentary studies with collecting data that published by others. Moderated regression analysis by difference absolute value test was used to analyse data. Result of this research revealed that firm size and managerial ownership had significant effect on capital structure, while company growth and business risk did not have significant effect on capital structure. Profitability able to moderates significantly the effect of company growth and managerial ownership on capital structure, but unable to moderate the influence of business risk and firm size on capital structure. The research result, it can be concluded that capital structure is influenced by company growth, firm size, managerial ownership and profitability can moderate the effect of company growth and managerial ownership on capital structure.

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