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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 901 Documents
 10   11   12   13   14 
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI Pratanda, Radyasinta Surya; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 3 No 2 (2014): May 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i2.4256

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance, likuiditas, profitabilitas, dan leverage terhadap konservatisme akuntansi.  Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2010-2012. Metode pemilihan sampel penelitian ini menggunakan metode purposive sampling, yaitu perusahaan yang memiliki data lengkap mengenai struktur kepemilikan dan komisaris independen. Sehingga diperoleh sampel sebanyak 38 perusahaan dengan jumlah data sebanyak 114 unit analisis. Hasil penelitian ini menunjukkan bahwa secara simultan variabel kepemilikan manajerial, kepemilikan institusional, komisaris independen, likuiditas, profitabilitas, dan leverage berpengaruh signifikan terhadap konservatisme akuntansi. Secara parsial variabel kepemilikan manajerial, komisaris independen, profitabilitas, dan leverage berpengaruh positif signifikan terhadap konservatisme akuntansi. Sedangkan variabel kepemilikan institusional dan likuiditas tidak berpengaruh terhadap konservatisme akuntansi. Penelitian ini menunjukkan bahwa dari 114 perusahaan manufaktur yang dijadikan sampel, sebanyak 50 perusahaan menerapkan konservatisme akuntansi dan sisanya sebanyak 64 menerapkan akuntansi optimis (liberal). Hal tersebut menunjukkan bahwa masih banyak perusahaan yang belum menggunakan akuntansi konservatif.  This research has aimed to analyze the influence of  the mechanism of good corporate governance, liquidity, profitability, and leverage of accounting conservatism. The population in this research manufacturing company that is listed on the Stock Exchange in 2010-2012. Sampling methode in this research using purposive sampling method, namely the company which has complete data on the ownership structure and independent commissioner. And obtained as many as 38 companies with 114 a unit of analysis. The results in this research show that managerial ownership, institusional ownership, independent commissioner, liquidity, profitability, and leverage has a significant influence simultaneously toward Conservatism. And partially, managerial ownership, independent commissioner , profitability, and leverage have positive significantly to conservatism. But institusional ownership and liquidity are not affect the conservatism. The research shows that of the 114 manufacturing companies who used as a sample, as many as 50 companies implement conservatism accounting and the remaining 64 apply accounting optimistic (liberal). It is indicated that there are many companies that have not using accounting conservative.
FAKTOR-FAKTOR PENENTU ENVIRONMENTAL DISCLOSURE PERUSAHAAN MANUFAKTUR DI KABUPATEN KUDUS Astinila, Fergie; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 4 No 1 (2015): March 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i1.7794

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh karakteristik individu terhadap struktur kepemilikan, struktur kepemilikan terhadap environmental performance, karakteristik individu terhadap environmental performance, environmental performance terhadap corporate governance, karakteristik individu terhadap corporate governance, struktur kepemilikan terhadap corporate governance dan pengaruh corporate governance terhadap environmental disclosure. Jenis data yang digunakan dalam penelitian ini adalah data primer. Metode analisis data yang digunakan dalam penelitian ini adalah analisis jalur (Path Analysis) dengan model Stuctural Equation Modeling (SEM) dengan bantuan software AMOS. Hasil penelitian menunjukkan bahwa Karakteristik Individu berpengaruh positif dan signifikan terhadap Struktur Kepemilikan, Struktur Kepemilikan berpengaruh positif dan signifikan terhadap Environmental Performance, Karakteristik Individu berpengaruh positif dan signifikan terhadap Environmental Performance, Environmental Performance berpengaruh positif dan signifikan terhadap Corporate Governance, Karakteristik Individu berpengaruh positif dan signifikan terhadap Corporate Governance, Struktur Kepemilikan tidak berpengaruh postif dan signifikan terhadap Corporate governance, Corporate Governance berpengaruh positif dan signifikan terhadap Environmental Disclosure.The aims of this study to know the effect between individual characteristic to ownership structural, the effect of ownership structural to environmental performance, the effect of individual characteristic to environmental performance, the effect of environmental performance to corporate governance, the effect of individual characteristic to corporate governance, the effect of ownership structural to corporate governance and the effect of corporate governance to environmental disclosure. Methods of data analysis in this research using analysis of the path analysis model of Stuctural Equation Modeling (SEM) by using AMOS software. The conclusions in this study finding that individual characteristics had positive and significant on the ownership structure, Ownership structure had positive effect and significant on Environmental Performance, individual characteristics had positive and significant on Environmental Performance, Environmental Performance had positive and significant on Corporate Governance, Individual Characteristics had positive and significant on Corporate Governance, Ownership Structure on Corporate Governance had not positive effect and not significant, Corporate Governance to the Environmental Disclosure had positive and significant effect.
AUDITOR SWITCHING: ANALISIS BERDASAR UKURAN KAP, UKURAN KLIEN DAN FINANCIAL DISTRESS Pratitis, Yanwar Titi
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.709

Abstract

DETERMINAN DEVIASI ANTARA ACTUAL DAN SUSTAINABLE GROWTH RATE MANUFAKTUR DI INDONESIA Parmanto, Satria Widi; Murtini, Henny
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4193

Abstract

Tujuan dari penelitian ini untuk mendapatkan bukti empiris pengaruh return on assets, price to book value, rasio lancar, acid ratio, return saham, rasio perputaran persediaan, total assets turnover terhadap deviasi antara actual dan sustainable growth rate. Sampel dalam penelitian ini adalah 81 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan return on assets, price to book value, return saham, dan rasio perputaran persediaan secara parsial tidak berpengaruh terhadap deviasi antara actual dan sustainable growth rate, sedangkan rasio lancar dan total assets turnover secara parsial berpengaruh terhadap deviasi antara actual dan sustainable growth rate. The purpose of this research was to obtain empirical evidence of the influence of return on assets, price to book value, current ratio, acid ratio, stock returns, inventory turnover ratio, total asset turnover of the deviation between actual and sustainable growth rate. The sample in this study are 81 companies listed in Indonesia Stock Exchange. This study uses Eckel index as an indicator of income smoothing does. The analysis technique used in this study is multiple regression analysis. The results showed the return on assets, price to book value, stock returns, and inventory turnover ratio is partially not affect the deviation between actual and sustainable growth rate, while the current ratio and total asset turnover partially affects the deviation between actual and sustainable growth rate .
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN PERBANKAN INDONESIA Simarmata, Rhoma; Subowo, Subowo
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9748

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris terkait pengaruh intellectual capital (IC) baik perhitungan secara value added (VAICTM) maupun masing-masing komponen IC, yakni : capital employed efficiency (CEE), human capital efficiency (HCE) dan structural capital efficiency (SCE) terhadap kinerja keuangan (return on asset) dan nilai perusahaan (price book value) perbankan yang terdaftar di BEI di 2010-2013. Jumlah sampel yang diobservasi yaitu 118 dengan teknik pengambilan sampel menggunakan metode populasi dari 30 perusahaan perbankan. Teknik analisis yang digunakan adalah regresi linear berganda dengan menggunakan empat model regresi. Hasil penelitian menunjukkan bahwa modal intellectual capital (VAICTM) berpengaruh positif terhadap kinerja keuangan (ROA) dan nilai perusahaan (PBV). CEE berpengaruh positif terhadap kinerja keuangan, namun berpengaruh negatif terhadap nilai perusahaan, HCE terbukti berpengaruh positif baik terhadap kinerja keuangan maupun nilai perusahaan, dan SCE terbukti berpengaruh negatif baik terhadap kinerja keuangan dan begitu juga terhadap nilai perusahaan. Saran yang dapat diberikan dari adanya penelitian ini adalah sebaiknya perusaahaan perbankan dapat mengelola masing-masing indikator modal intelektual lebih baik agar dapat meningkatkan performa perusahaan.The study is conducted with the purpose of acquiring empirical evidence related to the influence of intellectual capital (IC) in calculation of value added (VAICTM) and also each components of IC, there are capital employed efficiency (CEE), human capital efficiency (HCE) and structural capital efficiency (SCE) toward the financial performance (return on asset) and value of company (price book value). The sample in this research is 118 by using population method sampling of 30 banking companies. The technique analysis used is the multiple linear regression which used four models of regression. The research result showed that intellectual capital (VAICTM) has positive influence to the financial performance (ROA) and value of company (PBV). CEE has positive influence to the financial performance but negative influence to the value of company, HCE proven has positive influence to the financial performance and also to the value of company, and SCE proven has negative influence either to the financial performance or the value of company. Advice that can be given the presence of this research is the banking companies able to manage each components of intellectual capital better to improve the performance of company.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH Saputro, Eko Adi; Mahmud, Amir
Accounting Analysis Journal Vol 4 No 3 (2015): August 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i3.8299

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh Ukuran, PAD, Kompleksitas, dan Belanja Modal terhadap kelemahan pengendalian intern pemerintah daerah. Populasi dalam penelitian ini adalah laporan keuangan dan laporan hasil pemeriksaan kabupaten/kota di wilayah Indonesia Tengah yang berjumlah 141 data. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling yang diperoleh 104 data. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda dengan alat bantu SPSS V.21. Hasil penelitian diperoleh melalui pengujian parsial yang menunjukkan bahwa Ukuran, PAD, Kompleksitas, dan Belanja Modal tidak berpengaruh signifikan terhadap Kelemahan Pengendalian Intern. Pengujian simultan menunjukkan tidak ada pengaruh signifikan variabel independen terhadap variabel dependen. Bagi penelitian selanjutnya diharapkan menggunakan data primer, agar diperoleh informasi yang lengkap mengenai kelemahan pengendalian intern.The purposes of this research were to examine the influences of Size, PAD, Complexity, and Capital Expenditure of the local government internal control weaknesses. The populations of this research are annual report and regency’s examine reports in Central Indonesia area that amounted to 141 data. The samples in this research using purposive sampling method obtained 104 data. The hypothesises were tested by using multiple linier regression with SPSS V.21. The results of this research are Size, PAD, Complexity, and Capital Expenditure partially don’t have significant influences toward Internal Control Weakness. The simultantly there is no significant influence betwen independent variables to dependent variable. The next researches are expected to use primary data, in order to obtain complete information about internal control weaknesses.
PENGEMBANGAN MODEL AUDIT DELAY DENGAN AUDIT REPORT LAG DAN TOTAL LAG Arifa, Alvina Noor
Accounting Analysis Journal Vol 2 No 2 (2013): May 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i2.1441

Abstract

PENGARUH HARGA SAHAM, VOLUME PERDAGANGAN, LIKUIDITAS DAN LEVERAGE TERHADAP BID-ASK SPREAD (STUDI PADA PERUSAHAAN INDEX JII DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2013) Paramita, Febrica Dewi; Yulianto, Agung
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4217

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh harga saham, volume perdagangan, likuiditas dan leverage terhadap bid-ask spread saham syariah. Populasi dalam penelitian ini adalah 30 perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2010-2013. Teknik pengambilan sampel menggunakan purposive sampling yaitu emiten membukukan laporan keuangan dan tersedia data harga saham, volume perdagangan, bid price, offer price, current ratio dan leverage ratio selama periode penelitian sehingga jumlah sampel yang digunakan sebanyak 25 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda dengan koefisien determinasi, uji t dan uji F. Hasil penelitian menunjukkan bahwa harga saham, volume perdagangan, likuiditas dan leverage secara simultan berpengaruh siginifikan terhadap bid-ask spread saham syariah. Variabel harga saham dan leverage secara parsial berpengaruh negatif terhadap bid-ask spread saham syariah. Volume perdagangan secara parsial berpengaruh positif terhadap bid-ask spread saham syariah. Likuiditas secara parsial tidak berpengaruh terhadap bid-ask spread saham syariah. Penelitian selanjutnya diharapkan dapat menambahkan variabel lain seperti return saham dan rasio-rasio keuangan lainnya sebagai variabel yang berpengaruh terhadap bid-ask spread saham syariah sehingga dapat memperbesar adjusted R square.The purpose of this study was to exam the influence of stock price, trading volume activity, liquidity and leverage of the bid-ask spread share of sharia. The population in this research is 30 companies registered in Jakarta Islamic Index (JII) year 2010-2013. The sample is took by using purposive sampling technique there are issuer recorded financial statement and available of stock price, trading volume activity, bid price, offer price, current ratio and leverage ratio in study period so a total sample is 25 companies. The hypothesis was tested by using multiple linear regression coefficient of determination, t test and F test. The results showed that there were significant influence of stock price, trading volume activity, liquidity and leverage to bid-ask spread simultaneously. The research also proves that stock price and leverage have negative influence to bid-ask spread. Trading volume activity have positive influence to bid-ask spread. future studies are expected to use other variable such as stock return and other financial ratios as influence variable to islamic stock bid-ask spread so can enlarge adjusted R square.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Prasinta, Dian
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.655

Abstract

PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP RATING SUKUK Rini, Fitantri Ambar; Asrori, Asrori
Accounting Analysis Journal Vol 3 No 2 (2014): May 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i2.4183

Abstract

Tujuan dari penelitian ini adalah untuk menguji hubungan pajak tangguhan dan tax to book ratio terhadap rating sukuk. Populasi target yang digunakan adalah seluruh perusahaan Go Public yang menerbitkan sukuk dan terdaftar di BEI, serta memenuhi spesifik atau kriteria yang digunakan dalam penelitian pada periode 2010-2012. Alat analisis untuk menguji hipotesis adalah ordinal regresi logistik. Model penelitian ini dibagi menjadi dua model. Model I menguji hubungan pajak tangguhan terhadap rating sukuk dengan proksi LPOSDefTax dan LNEGDefTax. Sedangkan, Model II menguji hubungan tax to book ratio terhadap rating sukuk dengan proksi LargeTB dan SmallTB. Hasil penelitian menunjukkan bahwa pajak tangguhan (LPOSDefTax dan LNEGDefTax) pada Model I berpengaruh signifikan terhadap rating sukuk. Sementara tax to book ratio (LargeTB dan SmallTB) pada Model II tidak berpengaruh signifikan terhadap rating sukuk. The purpose of this study was to examine the relationship of deferred tax and tax to book ratio of the sukuk rating. The target population is used throughout the company go public and issue sukuk listed on the Stock Exchange, as well as meet specific or criteria used in research in the period 2010-2012. Analysis tools to test the hypothesis is ordinal logistic regression. The research model is divided into two models. The model I tested the relationship of deferred tax on sukuk rating with proxy LPOSDefTax and LNEGDefTax. Meanwhile, Model II examined the relationship of tax to book ratio to proxy LargeTB sukuk rating and SmallTB. The results showed that the deferred tax (LPOSDefTax and LNEGDefTax) in Model I significantly influence the sukuk rating. While the tax to book ratio (LargeTB and SmallTB) in Model II does not significantly influence the sukuk rating.

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