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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 19 Documents
 1   2 
Search results for , issue "Vol 8 No 1 (2019): March" : 19 Documents clear
The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance Lestari, Jihan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.23103

Abstract

The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.
Effect of Tenure, Audit Specialization, and KAP's Reputation on the Quality of Audit Mediated by Audit Committees Atmojo, Rifqi Tri; Sukirman, Sukirman
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25538

Abstract

The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee. A number of manufacturing companies of 156 listed in IDX period 2011-2016 become the population this research. A number of 44 companies selected as samples by using purposive sampling technique. The Research used multiple regression analysis, while interaction variables tested with Moderated Regression Analysis (MRA) by using IBM SPSS version 21. The results of this study showed tenure have no effect to audit quality. There are positive and significant influence of audit specialization to audit quality. Meanwhile, reputation of audit firm and significant influential audit committee with a negative direction against quality of audit. The study also proved that audit Committee was able to moderate the relationship of audit specialization to audit quality as well as relationship of audit firm?s reputation of quality audit. However, the audit committee is not able to moderate relationship of tenure with audit quality. A summary of this research is role of audit committee is crucial in bridging audit firm and corporate relationships as well as maintaining quality of audit results.
Profitability Moderates the Effects of Institutional Ownership, Dividend Policy and Free Cash Flow on Debt Policy Fitriyani, Ulfi Nihayah; Khafid, Muhammad
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25575

Abstract

This study analyzes the influence of institutional ownership, dividend policy, and free cash flow on debt policy with profitability as moderating. The study population was 148 manufacturing sector companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The samples obtained were 41 companies with 123 units of analysis with purposive sampling method on predetermined criteria. Data were analyzed with SPSS 21 application with moderation regression analysis method. Institutional ownership and dividend policy have no significant effect on debt policy. Meanwhile, free cash flow has a significant positive effect on debt policy. In addition, profitability cannot moderate the significant influence of institutional ownership, dividend policy and free cash flow on debt policy is the result of research. The conclusion of this study is that companies need to improve the optimal debt policy to avoid financial difficulties in the future and the profitability ratio needs to be increased because increased debt use is determined by looking at the potential profitability of the company.
The Effect of Leverage, Liquidity and Profitability on Financial Distress with the Effectiveness of the Audit Committee as a Moderating Variable Saputri, Lilis; Asrori, Asrori
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25887

Abstract

This study aims to analyze and describe the effect of variable leverage, liquidity, and profitability on financial distress with the addition of moderating variables, the effectiveness of audit committee. Mining companies listed on the Stock Exchange in 2013-2016 are the population in this study, which consisted of 48 companies each year. The purposive sampling method is used to select the sample so that there are 80 analysis units from 20 companies. The data analysis technique in this research used moderating regression analysis with IBM SPSS for windows version 21.0. The result of this research showed that leverage, liquidity, and profitability have no significant effect on financial distress. Effectiveness of audit committee has proven to be a moderating variable between the variables of leverage and profitability of financial distress, but cannot be a moderating variable between the variables of liquidity and financial distress. The conclusion of this research is control from audit committee to the management company will improve management performance so it will avoid the company from possible happening of financial distress.
The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion Munifah, Siti; Suryandari, Dhini
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27238

Abstract

The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility, and transportation sector which are listed on Indonesian Stock Exchange in 2013-2016. Sample in this research was selected by using purposive sampling method and yielded 88 unit of analysis. This research use regression logistic analysis. The result shows that board of commissioners negatively influence the receiving qualified audit opinion. The existence of board of commissioners as supervisory board give positive impact to better accounting practise, so that decrease the probability of receiving qualified audit opinion. The result also shows that firm size negatively influence the receiving qualified audit opinion. Firm size encourages companies to produce a good financial statement so that decrease the probability of receiving qualified audit opinion. Variables board of directors, committee audit, and managerial ownership were not influence the receiving qualified audit opinion. The conclusion of this research is corporate governance structure cannot decrease the probability of receiving qualified audit opinion directly.
Kudus Regency Taxpayer’s Perception on Tax Amnesty Policy Nika, Restika Noha; Yanto, Heri
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27241

Abstract

This study aims to analyze taxpayers? perception in Kudus Regency on tax amnesty policy based on Technology Acceptance Model as main theory and Theory of Planned Behavioral, Theory of Reason Action and perception theory as the supporting theory. There are 63.735 individual taxpayers who are registered in KPP Pratama Kudus as research population. By purposive sampling method, 100 individual taxpayers are obtained as research sample. In addition, this study is examined using path analysis in AMOS 19. Results show that awareness of paying tax has positive and direct effect on intention to utilize tax amnesty, knowledge and understanding of tax amnesty positively affects intention to utilize tax amnesty through awareness of paying tax, and tax sanction has negative impact on intention to utilize tax amnesty through awareness of paying tax. Based on the findings, it can be concluded that taxpayers in Kudus Regency have not acknowledged tax sanction which unable to driven them of having intention to utilize tax amnesty. Thus, future research is recommended to conduct interview towards respondents to gain a more detailed data.
Do IFRS Adoption and Corporate Governance Increase Accounting Information Quality in Indonesia? Firmansyah, Amrie; Irawan, Ferry
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27740

Abstract

This study aims to determine the effect of IFRS (International Financial Reporting Standard) adoption and Corporate Governance on the accounting information quality in Indonesia. Corporate Governance in this study is represented by institutional ownership, independent commissioners and audit committees. The object of research is 77 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The regression method applied in the form of panel data with a period for six years (2009 - 2015). After conducting a model selection test, the chosen model is the fixed effect model (FEM). Based on the test results it is known that IFRS adoption, independent commissioners, and audit committees are not associated with the information accounting information quality, while institutional ownership is positively associated with the accounting information quality. From these results, it turns out that the adoption of IFRS on Indonesia Statement of Financial Accounting Standards (hereinafter referred to as PSAK) does not provide choices that could be utilized by managers to be able to improve the quality of financial statements. Meanwhile, institutional ownership could have a role in improving the monitoring function of company managers. Furthermore, the fact that the presence of independent commissioners still could not improve the monitoring function of managers to improve the accounting information quality. Likewise, the audit committee does not prove to have a supervisory function for managers in preparing in high-quality financial statements.
Profitability Mediates the Effect of Managerial Ownership, Company Size, and Leverage on the Disclosure of Intellectual Capital Barokah, Lefi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27860

Abstract

The aims of this research are to examine the effect of managerial ownership, firm size and leverage on intellectual capital disclosure by accommodated profitability as mediating variable that mediated the effect of firm size and leverage. The population in this study was34 banking companies listed in Indonesian Stock Exchange (BEI) in 2014-2017. The sample selection used purposive sampling method and collected 38 samples with152 unit analysis. The hypotheses testing used path analysis by IBM SPSS AMOS version 22. The results of analysis showed that firm size has a positive significant effect on intellectual capital disclosure and profitability. Leverage has a negative significant effect on intellectual capital disclosure. The results showed that the level of intellectual capital disclosure banking sector in Indonesia is quite high 50,52%. Profitability failed to mediate firm size and leverage on intellectual capital disclosure. The further research can use other types of intellectual capital intensive industry sectors such as electrical, information technology and services. The management of the companies are expected to be able to manage the assets resources well. Use the nominal value of intellectual capital owned by the company to measure intellectual capital disclosure.
Determinants of Investment Decisions with Growth Opportunities as Moderating Variable Prasetya, Rauf Alvian; Yulianto, Agung
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.28567

Abstract

Penelitian ini bertujuan untuk menguji growth opportunities dalam memoderasi pengaruh cash flow, kesempatan investasi dan profitabilitas terhadap keputusan investasi. Populasi dalam penelitian ini berjumlah 10 perusahaan sektor pertambangan minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012 - 2016. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh 45 unit analisis dari 9 perusahaan. Metode pengumpulan data yang digunakan penelitian ini adalah teknik dokumentasi. Analisis data penelitian menggunakan analisis statistik deskriptif dan uji nilai selisih mutlak dengan SPSS 21. Hasil penelitian menunjukkan bahwa cash flow memiliki pengaruh negatif signifikan terhadap keputusan investasi. Kesempatan investasi tidak memiliki pengaruh terhadap keputusan investasi. Profitabilitas memiliki pengaruh positif signifikan terhadap keputusan investasi. Growth opportunities terbukti dapat memediasi pengaruh antara cash flow terhadap keputusan investasi dan pengaruh antara profitabilitas terhadap keputusan investasi. Simpulan dari penelitian ini adalah penurunan keputusan investasi perusahaan dapat diminimalisir dengan meningkatkan profit perusahaan serta didukung peluang bertumbuh perusahaan di masa depan. This study aims to test growth opportunities in moderating the effect of cash flow, investment opportunities and profitability on investment decisions. The population in this study amounted to 10 oil and gas mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. The sample selection used a purposive sampling method to obtain 45 units of analysis from 9 companies. The data collection method used in this research is documentation technique. The research data analysis used descriptive statistical analysis and absolute difference test with SPSS 21. The results showed that cash flow has a significant negative effect on investment decisions. Investment opportunities have no influence on investment decisions. Profitability has a significant positive effect on investment decisions. Growth opportunities are proven to mediate the influence of cash flow on investment decisions and the influence of profitability on investment decisions. The conclusion of this study is that the decline in corporate investment decisions can be minimized by increasing company profits and supported by the opportunity to grow the company in the future.
Influence of Company Characteristics on Corporate Social Responsibility Disclosures in the Annual Reports of the Manufacturing Companies Ramadhani, Chintiya Febiana; Agustina, Linda
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.28614

Abstract

This study aims to analyze the influence empirically about the characteristics of the company towards disclosure of CSR (Corporate Social Responsibility). All manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014 to 2016, namely 149 companies were the population used to determine whether or not there was influence between the characteristics of companies and disclosure of CSR. The sample in this study was taken using purposive sampling technique and selected a sample of 83 companies with 249 units of analysis and observation period for 3 years. Multiple regression analysis using IBM SPSS 24 is a data analysis technique used as a hypothesis testing tool. The results of this study prove that the first hypothesis, namely profitability can affect CSR disclosure, CSR disclosure is also influenced by how large the size of a company, and the leverage variable also has an influence on CSR disclosure but the direction is negative. While other variables, namely the size of the board of commissioners and public share ownership have no effect on CSR disclosure. The conclusion of this study is that the higher the level of profitability and size of the company can influence the increase in information about CSR disclosure, while the increase in the value of leverage makes the company will reduce information about the disclosure of CSR.

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