Accounting Analysis Journal
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
Articles
20 Documents
Search results for
, issue
"Vol 9 No 3 (2020): November"
:
20 Documents
clear
<![CDATA[Financial Distress Moderates the Effect of KAP Reputation, Auditor Switching, and Leverage on the Acceptance of Going Concern Opinions ]]>
<![CDATA[Laksmita, Briliani]]>;
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.39563
<![CDATA[This research intended to measure the influence of reputation of public accounting firm, auditor switching and leverage against the acceptance of going concern opinion with financial distress as a moderating variable. This study used manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2015-2018 as population. The sample selection used purposive sampling and obtained 100 units of analysis. Data analysis method used logistic regression and interaction test with IBM SPSS 24 tools. The study showed that auditor switching had a positive influence on going concern opinion. Meanwhile, the reputation of the public accounting firm and leverage had no effect on going concern opinion. In addition, the results of the study showed that financial distress strengthened the effect of leverage on going concern opinion. However, financial distress was unable to moderate the influence of the reputation of the public accounting firm and auditor switching towards the acceptance of going concern opinion. The conclusion of this study is companies that change its auditor will most likely receive going concern opinion if company’s continuity is disrupted, all Public Accounting Firms attempt to work independently and objectively, and leverage has different effect on every company. Distressed companies will most likely receive going concern opinion if they have high leverage ratio. Keywords: Going Concern Opinion; Non-Financial Factors; Financial Condition]]>
<![CDATA[Board Characteristics and Firm Performance: Evidence from Manufacture Sector of Jordan ]]>
<![CDATA[Amedi, Ari Muhammad Rashid]]>;
<![CDATA[Mustafa, Aree Saeed]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.39577
<![CDATA[The objective of the study is to investigate the impact of the board of directors’ features on the financial performance of companies, which is measured using return on equity. This study utilized secondary data approach. A population is all companies listed in Amman Stock Exchange (ASE), while the sample consists of all Jordanian companies from manufacture sector from 2016 to 2018. Multiple regression has been used to test this study hypothesis and meet its objective. This study finding aligns with agency theory and resource dependence theory propositions, that the size of the board of directors is negatively related to firm performance. On the other hand, the board of directors' independence and female directors are having a positive influence on firm performance. Finally, this study recommends future studies in Jordan to include all sectors of capital market of Jordan and other corporate governance variable such as ownership structure and examine its influence in the relationship between the board of directors' features and firm performance. Keywords: Board Characteristics; Firm Performance; Jordan]]>
<![CDATA[The Effect of Company Characteristics on Sustainability Report Disclosure with Corporate Governance as Moderating Variable ]]>
<![CDATA[Tyas, Vivi Ayuning]]>;
<![CDATA[Khafid, Muhammad]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.41430
<![CDATA[The purpose of this study is to obtain empirical evidence about the moderating effect of corporate governance on the effects of profitability, leverage, and firm size towards sustainability report disclosure. The population is the firms listed in the LQ45 index over the period 2015 to 2017 from 40 companies. The sampling technique used in this research is purposive sampling. Seventeen (17) companies were selected in this research with 51 units of analysis were obtained. Regression analysis absolute value of the difference was used for analyzing data. The results showed that profitability and leverage do not have effect to sustainability report disclosure. Firm size has a negative significant effect on sustainability report disclosure. The board of commissioners moderates the relationship between profitability and leverage toward sustainability report disclosure, but cannot moderate the relationship between firm size toward sustainability report disclosure. This study concludes that the firm size influences sustainability report disclosure and the board of commissioner moderates the relationship between profitability and leverage toward sustainability report disclosure. It shows that corporate governance has an important role on sustainability report disclosure. The effectiveness of corporate governance indicates that company management can fulfill the firm’s goals and stakeholder needs. Keywords: Corporate Governance; Firm Size; Leverage; Profitability; Sustainability Report]]>
<![CDATA[Audit Quality Moderates the Effect of Independent Commissioners, Audit Committee, and Whistleblowing System on the Integrity of Financial Statement ]]>
<![CDATA[Srikandhi, Mutia Femila]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.41625
<![CDATA[This study aims to analyze the moderation effect of audit quality on the relationship of independent commissioners, audit committee, and whistleblowing system on the integrity of financial statements. The population used State-owned companies listed on the IDX during 2014-2018. The sampling method used purposive sampling which produced 18 companies. The study used logistic regression and MRA through SPSS 23. The study results showed that independent commissioners and whistleblowing systems do not influence the integrity of financial statements. On the contrary, there is a significant positive effect of the audit committee. Audit quality moderates the relationship of independent commissioners on the integrity of financial statements. On the contrary, it does not moderate the audit committee and whistleblowing system variables. The conclusions of this study are there is a significant positive effect between the audit committee and the integrity of financial statements while there is no effect of independent commissioners or whistleblowing system on the integrity of financial statements. Audit quality strengthens the relationship of independent commissioner on the integrity of financial statements but it is unable to moderate the relationship of the audit committee and whistleblowing system on the integrity of financial statements. The absence of research using the whistleblowing system variable as the independent variable on the integrity component of financial statements makes it an important study to be examined. Keywords: Integrity of financial statements; Independent Commissioners; Audit Committees; Whistleblowing System; Audit Quality]]>
<![CDATA[The Effect of Profitability, Liquidity, and Leverage on Tax Agresiveness with Corporate Governance as Moderating Variable ]]>
<![CDATA[Dianawati, Dianawati]]>;
<![CDATA[Agustina, Linda]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.41626
<![CDATA[The purpose of this study is to analyze the effect of corporate governance in moderating the relationship between profitability, liquidity, and leverage on tax aggressiveness. The study population includes financial companies listed in the Corporate Governance Perception Index (CGPI) for the 2015-2017 periods as many as 60 companies. This study used purposive sampling technique and obtained 48 companies with 35 units of analysis after reducing 13 outlier data. Data collection techniques are documentation and data analysis using descriptive statistical and inferential statistical analysis. Hypothesis testing uses the absolute difference test. The results showed that corporate governance moderates the effect of liquidity on tax aggressiveness. However, corporate governance does not moderate the relationship between profitability and leverage on tax aggressiveness. Meanwhile, profitability, liquidity, and leverage do not affect tax aggressiveness. The conclusion of the research shows the role of corporate governance in moderating the relationship between liquidity and corporate tax aggressiveness. Research findings prove the important role of corporate governance in suppressing tax aggressiveness. Properly organized corporate governance can increase transparency in corporate management to achieve company goals and reduce aggressive tax actions. Keywords: Tax Aggressiveness, Profitability, Liquidity, Leverage, Corporate Governance]]>
<![CDATA[The Effect of Firm Size, Profitability, and Leverage on Intellectual Capital Disclosure with Audit Committee as Moderator ]]>
<![CDATA[Septiana, Septiana]]>;
<![CDATA[Subowo, Subowo]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.42066
<![CDATA[The study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure with audit committee as a moderator. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2014-2016 that is 48 companies. The sample was chosen by purposive sampling method with some criteria so that it was obtained 24 companies with 72 analysis units. The data analysis technique used was moderating regression analysis that processed with SPSS 21. The result of this study showed that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have positive effects but insignificant. The audit committee moderates the influence of firm size on intellectual capital disclosure but the audit committee cannot moderate the influence of profitability and leverage on intellectual capital disclosure. The conclusion of this study is large companies and companies that have high debt levels can minimize business risk by disclosing intellectual capital. Keyword: Audit Committee; Firm Size; Intellectual Capital Disclosure; Leverage; Profitability]]>
<![CDATA[The Effect of Profitability, Leverage, and Firm Size on Earnings Quality with Independent Commissioners as Moderating Variable ]]>
<![CDATA[Purnamasari, Eva]]>;
<![CDATA[Fachrurrozie, Fachrurrozie]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.42067
<![CDATA[This study aims to analyze the effect of profitability, leverage, and firm size on earnings quality with an independent commissioner as a moderating variable. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sample selection uses a purposive sampling technique that produces a sample of 41 companies. The method used in this study is the documentation technique using secondary data derived from financial statements. The analytical tool used is Moderate Regression Analysis (MRA) with the help of SPSS software version 22. The results of this study indicate that profitability and firm size significantly have a positive effect on earnings quality. Meanwhile, leverage significantly has a negative effect on earnings quality. The effect of profitability and leverage on earnings quality cannot be moderated by independent commissioners. However, independent commissioners can only moderate the effect of firm size on earnings quality. The conclusion of this research is that companies can increase profitability and firm size and reduce the level of leverage to be able to produce quality profits by optimizing the proportion of independent commissioners in large companies. Keywords: Profitability; Leverage; Firm Size; Earnings Quality; Independent Commissioners]]>
<![CDATA[The Effect of Financial Performance on Profit Growth Moderated by CSR Disclosure ]]>
<![CDATA[NIKMAH, ULFATUN]]>;
<![CDATA[Fajarini, Indah]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.42070
<![CDATA[Profit growth is one of the indicators used by stakeholders to know the company’s financial performance before. The high-profit growth represents that financial performance is well. The emergence of the obligation to disclose Sustainability Reporting including CSR affects financial performance and profit growth. This study intended to know the effect of financial performance on profit growth moderated by CSR disclosure. Financial performance was measured by using Net Profit Margin (NPM), Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). The population was 42 consumer goods industry sector companies registered on the Indonesia Stock Exchange from 2014 to 2016. The study used purposive sampling method and obtained 75 analysis units from 15 companies with 5 years of observation. The data analysis technique used moderating regression analysis with SPSS. The study showed that NPM had a significant positive effect on profit growth, whereas ROE, CR, and DER did not. CSR could moderate the effect of NPM, ROE, and DER to profit growth, but it could not moderate the effect of CR to profit growth. The conclusion was CSR disclosure proven to strengthen financial performance on profit growth. Keywords: Corporate Social Responsibility; Current Ratio; Debt to Equity Ratio; Net Profit Margin; Profit Growth; Return on Equity]]>
<![CDATA[The Role of Financial Performance in Increasing Environmental Performance with Firm Size as Moderating Variable ]]>
<![CDATA[Tri Handayani, Elfa Dikah]]>;
<![CDATA[Wahyudin, Agus]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.42093
<![CDATA[This study aims to analyze and obtain empirical evidence about the effect of profitability and leverage on environmental performance with size as a moderating variable. This research is a quantitative study with data collection technique through documentation in the form of annual financial reports. The population of this study is 143 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016-2018. Based on purposive sampling technique were obtained a sample of 65 companies and 195 analysis units. The data analysis technique used is moderated regression analysis (MRA) with IBM SPSS 25 software. This study found a significant negative effect between profitability and leverage on environmental performance and firm size is able to moderate the effect of profitability and leverage on environmental performance. Based on the results, this study concludes that the large company will try to improve their environmental performance when profitability and leverage conditions increase or decrease. Future research is suggested to use the amount of carbon produced, the amount of water used, and the number of work accidents as a measurement of environmental performance. Keywords: Profitability; Leverage; Environmental Performance; Size; Financial Performance]]>
<![CDATA[The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness ]]>
<![CDATA[Pratama, Indriyani]]>;
<![CDATA[Suryarini, Trisni]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v9i3.42687
<![CDATA[The study aimed to analyze the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness with a board of independent commissioners as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange in 2014-2018 were the population in this study. Sampling in this study used a purposive sampling technique. The sample selection in this study used a purposive sampling technique so that there were 24 companies with 120 analysis units. The method of analysis used in this study was the panel data regression method using the Eviews 9 application program. The results showed that capital intensity and inventory intensity partially do not have a significant effect on tax aggressiveness, while profitability partially has a significant positive effect on tax aggressiveness. The board of Independent commissioners is not able to moderate the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness. The conclusion of this study is only profitability which has a significant effect on corporate tax aggressiveness, so it is proven that the more profit the company receives will trigger the company to take tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Inventory Intensity; Profitability; Independent Board of Commissioners]]>
