cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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 8 No 2 (2019): July" : 20 Documents clear
Factors Affecting Corporate Social Responsibility (CSR) Disclosure Oktavianawati, Leny; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.22745

Abstract

The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units of analysis. The analytical tool used in this research is multiple linear regression that have previously been analyzed by classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity).The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the corporate status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability, board of commissioners size and firm size have significant effect the CSRD. Meanwhile, corporate status findings do not significant affect the CSRD.
Analysis of the Effect of Profitability and Effective Tax Rate on Capital Structure with Conservatism as a Moderating Variable Ningtiyas, Annisa Lufi; Subowo, S
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.25252

Abstract

This study aims to investigate the effect of profitability and effective tax rate on capital structure with accounting conservatism as a moderating variable. The population are companies listing on Indonesia Stock Exchange in the last 5 years after the global crisis in 2008 that is 2014-2016 with 115 companies. The research sample was selected using purposive sampling technique. Based on the criteria, there are 67 samples with 201 units of analysis. Data were analyzed using moderate regression with SPSS 21. The results indicated that profitability has a negative effect on the capital structure. In contrast, effective tax rate has a positive effect on the capital structure. Accounting conservatism is a kind of pseudo-moderation that has a positive influence on the capital structure. However, as a moderating variable accounting conservatism is only able to moderate the effect of effective tax rate on capital structure. The results indicated that accounting conservatism significantly weakens the effect of effective tax rates on the capital structure. Based on the results, it can be concluded that the capital structure is influenced by profitability, effective tax rate, accounting conservatism, and the effect of effective tax rate on capital structure moderated by accounting conservatism.
The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality Kurniasih, Indah; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.26708

Abstract

The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of director size, firm size, leverage, and profitability. This research uses secondary data with population of 144 manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2014-2016. The sample selection method was purposive sampling which generates 87 firms as the sample. The data analysis method was multiple linear regression analysis by IBM SPSS version 23.The results showed that the auditor industry specialization and audit committee accounting expertise have positive effect on audit quality. While the audit committee finance and supervisory expertises do not affect the audit quality. Control variables board of commissioner size, firm size, leverage, and profitability affect to audit quality. However, board of director size does not affect to audit quality. The conclusion of this research is auditor industry specialist and audit committee who has accounting expertise are able to improve the audit quality.
Determination of the Occurrence of Accounting Fraud Tendency in Islamic Savings-Loans and Financing Cooperatives in the City of Semarang Kumara, Sania Anggita Endah; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.27918

Abstract

The purpose of this study is to analyze the influence of company size, profitability, environmental performance, media exposure to carbon emission disclosure and institutional ownership as a moderating variable. The population in this study was all companies which published sustainability reports and were listed on the Indonesia Stock Exchange in 2014-2018 with a total of 43 companies. The sample in this study was included as saturated samples so that the total sample was 43 companies with 132 units of analysis. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis in Eviews9. The results show that environmental performance has a significant positive effect on carbon emission disclosure. Meanwhile, company size, profitability, and media exposure do not affect on carbon emission disclosure. Then, institutional ownership weakens the effect of environmental performance on carbon emission disclosure. Institutional ownership also cannot moderate the effect of company size, profitability, and media exposure on carbon emission disclosure. Based on the results of the study, it can be concluded that the factor that is proven to affect carbon emission disclosure is environmental performance. Further researchers are advised to use other measuring devices so that they can get results from other perspectives.
Intention to Do Whistleblowing of Government Internal Supervisory Apparatus at the Inspectorate of Central Java Province Lidiarti, Andina; -, Sukirman
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.27967

Abstract

The purpose of this study is to examine the effects of internal locus of control and organizational commitment in moderating the relationship of professional commitment and anticipatory socialization on the intention of whistleblowing. The population were all Government Internal Supervisory Apparatus (APIP) at the Inspectorates of Central Java as many as 55 employees. The sampling technique used saturation sampling and obtained 49 respondents. The analytical method used is Structural Equation Modeling- Partial Least Square (SEM-PLS) with the SmartPLS 3.0 analysis tool. The results show that professional commitment and anticipatory socialization partially have positive effect on the intention of whistleblowing. Internal locus of control was not able to moderate the effect of professional commitment and anticipatory socialization on the intention of whistleblowing. Organizational commitment was able to strengthen the effect of professional commitment on the intention of whistleblowing. Organizational commitment was not able to moderate the effect of anticipatory socialization on the intention of whistleblowing. The conclusions are professional commitment and anticipatory socialization affect on the intention of whistleblowing and organizational commitment can strengthen the relationship of professional commitment on the intention of whistleblowing.
The Effects of Environmental Performance, Profit Margin, Firm Size, and Environmental Disclosure on Economic Performance Andriana, Adhe Eva; Anisykurlillah, Indah
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.28659

Abstract

This study aims to identify the effects of environmental performance, profit margin, and firm size to economic performance, and its effect mediated by environmental disclosure. The population are mining and oil and gas companies listed on the Indonesia Stock Exchange from 2013 to 2017 in the amount of 38 companies. The sample selection used purposive sampling technique and obtained 10 companies with 50 units of analysis. The data analysis techniques in this research were Path Analysis and Sobel Test. The results indicate that environmental performance and environmental disclosure have significant positive effect on economic performance. Profit margin and firm size do not have significant effect on economic performance. Environmental performance and firm size have no significant effect on economic performance through environmental disclosure. Profit margin has a significant effect on economic performance through environmental disclosure. The conclusions in this study indicate that the higher level of environmental performance and environmental disclosure lead to the higher level of economic performance. In addition, the higher level of profit margin leads to the higher level of environmental disclosure, as the result the level of economic performance gained.
The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation Maharani, Fifi Setya; Baroroh, Niswah
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30039

Abstract

This study aims to examine the effects of leverage, executive character, and institutional ownership on tax avoidance with political connection as a moderating variable. The population was 48 mining companies listed in the Indonesia Stock Exchange during the period of 2014-2017. The sampling method was a purposive sampling method and selected 52 units of analysis from 14 companies. Analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test. The results show that leverage has a significant negative effect while executive character and institutional ownership have no effect on tax avoidance. Then, political connection significantly moderates the effect of leverage and executive character but it does not significantly moderate the effect of institutional ownership on tax avoidance. The conclusion of this research is only leverage which has an effect on tax avoidance and political connection only moderates the effect of leverage and executive character on tax avoidance.
Analysis of the Determinant of Effective Tax Rate Nurkholisoh, Dwi; Hidayah, Retnoningrum
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30098

Abstract

This study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies listed in the IDX in 2015-2017 period as many as 155 companies. The research sample of 44 companies was obtained using a purposive sampling method, so it was obtained 132 units of analysis. Unit analysis was reduced outlier data by 46 data, total final data was 86 data. Hypothesis testing used multiple linear regression with Minitab software 17. The results show that the proportion of commissioners is not affected by ETR. The audit committee and size of the board of commissioner have significant negative effect on ETR. Institutional ownership and capital intensity ratio have significant positive effect on ETR. The conclusions of study are that the audit committee and size of the board of commissioner have significant negative effect on ETR. This shows that the supervision by the audit committee and the board of commissioners on management is carried out optimally and effectively. Institutional ownership and capital intensity ratio have significant positive effect on ETR. This shows that the institute has not utilized the maximum supervision and management has not take advantage of the depreciation of fixed assets.
The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership Krisnawanto, Kurniawan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.32347

Abstract

The purpose of this study is to analyze the influence of company size, profitability, environmental performance, media exposure to carbon emission disclosure and institutional ownership as a moderating variable. The population in this study was all companies which published sustainability reports and were listed on the Indonesia Stock Exchange in 2014-2018 with a total of 43 companies. The sample in this study was included as saturated samples so that the total sample was 43 companies with 132 units of analysis. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis in Eviews9. The results show that environmental performance has a significant positive effect on carbon emission disclosure. Meanwhile, company size, profitability, and media exposure do not affect on carbon emission disclosure. Then, institutional ownership weakens the effect of environmental performance on carbon emission disclosure. Institutional ownership also cannot moderate the effect of company size, profitability, and media exposure on carbon emission disclosure. Based on the results of the study, it can be concluded that the factor that is proven to affect carbon emission disclosure is environmental performance. Further researchers are advised to use other measuring devices so that they can get results from other perspectives.
The Roles of Profitability in Moderating The Effects of Managerial Ownership, Leverage, and Firm Size Toward Intellectual Capital Disclosure Khosidah, Nasihotul; Wahyudin, Agus
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.33775

Abstract

This research aims to analyze the effects of managerial ownership, leverage, and firm size on the intellectual capital disclosures accompanied profitability as moderated variable. The population in this research are the companies registered in the LQ45 Stock Index in 2015-2017 as many as 29 companies. This study used sampling with purposive sampling. Unit of analysis obtained as many 87 analysis. Data collection used documentation technique. Data analysis in this study used descriptive statistics and inferential statistics. Hypothesis testing used moderation regression analysis with difference absolute test. The results of this study indicated that leverage and firm size have a significant positive effect, while managerial ownership has no significant effect on the intellectual capital disclosures. Profitability significantly moderates the effect of leverage and firm size on the intellectual capital disclosures while it does not significantly moderate the effect of managerial ownership on the intellectual capital disclosures. The conclusion of this study is that investors can consider leverage and firm size in investment decision making, considering the disclosure of intellectual capital in this study is influenced by leverage and firm size.

Page 1 of 2 | Total Record : 20

 1   2 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 12 No 3 (2023) Vol 12 No 2 (2023) Vol 12 No 1 (2023) Vol 11 No 3 (2022) Vol 11 No 2 (2022) Vol 11 No 1 (2022) Vol 10 No 3 (2021): November Vol 10 No 2 (2021): July Vol 10 No 1 (2021): March Vol 9 No 3 (2020): November Vol 9 No 2 (2020): July Vol 9 No 1 (2020): March Vol 8 No 3 (2019): November Vol 8 No 2 (2019): July Vol 8 No 1 (2019): March Vol 7 No 3 (2018): November 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 1 (2018): March 2018 Vol 6 No 3 (2017): November 2017 Vol 6 No 3 (2017): November 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 1 (2017): March 2017 Vol 6 No 1 (2017): March 2017 Vol 5 No 4 (2016): November 2016 Vol 5 No 4 (2016): November 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 1 (2016): March 2016 Vol 5 No 1 (2016): March 2016 Vol 4 No 4 (2015): November 2015 Vol 4 No 4 (2015): November 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 1 (2015): March 2015 Vol 4 No 1 (2015): March 2015 Vol 3 No 4 (2014): November 2014 Vol 3 No 4 (2014): November 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 1 (2014): March 2014 Vol 3 No 1 (2014): March 2014 Vol 2 No 4 (2013): November 2013 Vol 2 No 4 (2013): November 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 1 (2013): March 2013 Vol 2 No 1 (2013): March 2013 Vol 1 No 2 (2012): November 2012 Vol 1 No 2 (2012): November 2012 Vol 1 No 1 (2012): July 2012 Vol 1 No 1 (2012): July 2012 More Issue