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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 901 Documents
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Analysis of Factors Affecting Non Performing Loan on Cooperation Sakti, Andik Dwi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18720

Abstract

Penelitian ini bertujuan untuk mengetahui bukti empiris mengenai pengaruh character, capacity, capital, collateral, condition, waktu pinjaman, tingkat balas jasa pinjaman terhadap kredit bermasalah pada koperasi Jasa Keuangan Syariah (KJKS) yang ada di Kota Semarang. Populasi dalam penelitian ini adalah nasabah koperasi yang memiliki pembiayaan atau kredit bermaslah pada koperasi Jasa Keuangan Syariah (KJKS) yang ada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini yaitu dengan menggunakan metode convinience sampling dengan 82 responden. Pengujian instrumen penelitian menggunakan uji validitas dan uji reliabilitas. Data yang terkumpul dianalisis dengan menggunakan analisis statistik deskriptif dan analisis statistik inferensial. Alat analisis yang digunakan pada penelitian ini adalah SPSS 21. Hasil penelitian ini menunjukan bahwa character, capacity, capital, collateral, condition, waktu pinjaman, tingkat balas jasa pinjaman berpengaruh secara simultan terhadap kredit bermasalah. Secara parsial caharacter, capital berpengaruh negatif terhadap kredit bermasalah dan tingkat balas jasa berpengaruh positif terhadap kredit bermasalah. Sementara capacity, collateral, condition dan waktu pinjaman tidak berpengaruh terhadap kredit bermasalah. Simpulan dalam penelitian ini yaitu tingkat kredit bermasalah dapat diminimalisir dengan character nasabah yang jujur dan capital yang nasabah yang mampu, serta tingkat balas jasa yang ditetapkan koperasi. This study aims to obtain empirical evidence about the effect of character, capacity, capital, collateral, condition, loan term, loan repayment rate on non-performing loans at Sharia Cooperative (KJKS) in Semarang City. The population in this study are cooperative customers who have non-performing loans on Sharia Cooperative (KJKS) in Semarang City. Sampling technique in this research is by using convinience sampling method with 82 respondents. Testing of research instrument using validity test and reliability test. The collected data were analyzed using descriptive statistical analysis and inferential statistical analysis. The analysis tool used in this study is SPSS 21. The results of this study indicate that character, capacity, capital, collateral, condition, loan term, loan repayment rate simultaneously affect the non-performing loans. Partially, caharacter, capital has a negative influence on non performing loans and the rate of payments has a positive influence on non-performing loans. While the capacity, collateral, condition and loan term have no influence on non-performing loans. The conclusions in this study are the level of nonperforming loans can be minimized with the character of an honest customer and the capital that the customer is capable, as well as the level of loan repayment rate set by the cooperative.
The Roles of The Board of Commissioner in Moderating Factors Affeting The Disclosure Of Enterprise Risk Management Khumairoh, Nur Annisa; Agustina, Linda
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18908

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajemen, kepemilikan publik, ukuran perusahaan, dan leverage terhadap pengungkapan enterprise risk management dengan ukuran dewan komisaris sebagai variabel moderating. Populasi penelitian adalah 434 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Pemilihan sampel menggunakan teknikpurposive samplingdiperoleh 58 perusahaan dengan 174 unit analisis. Teknik analisis menggunakan uji regresi moderasi dengan uji nilai selisih mutlak. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, kepemilikan manajemen, kepemilikan publik, ukuran perusahaan, dan leverage tidak berpengaruh signifikan terhadap pengungkapan enterprise risk management. Ukuran dewan komisaris mampu memoderasi secara signifikan pengaruh kepemilikan institusional dan ukuran perusahaan terhadap pengungkapan enterprise risk management, namun tidak mampu memoderasi pengaruh kepemilikan manajemen, kepemilikan publik dan leverage terhadap pengungkapan enterprise risk management. Hasil penelitian ini dapat disimpulkan bahwa ukuran dewan komisaris dapat memoderasi pengaruh kepemilikan institusional dan ukuran perusahaan terhadap pengungkapan enterprise risk management. The aims of this research to analyze the effect of institutional ownership, management ownership, public ownership, company size, and leverage on enterprise risk management disclosures with board of commisioner size as moderating variable. The population of research are 434 non financial companies listed in Indonesia Stock Exchange (BEI) year 2013-2015. Data were selected by using purposive sampling technique obtained by 174 unit of analysis. Moderated regression analysis by difference absolute value test was used to analyze. Result of this research indicated that institutional ownership, management ownership, public ownership, company size, and leverage don’t have significant impact on enterprise risk management disclosure. Board of commisioner size able to moderate significantly the effect of institutional ownership and company size on enterprise risk management disclosure, but unable to moderate significantly the effect of management ownership, public ownership, and leverage on enterprise risk management disclosure. The research result, it can be concluded that board of commisioner size able to mederate the effect of institutional ownership and company size on enterprise risk management disclosure.
The Roles of Profit Quality in Moderating The Effect of Good Corporate Governance on Corporate Value Sholihah, Malihatus; Wahyudin, Agus
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18918

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji peran kualitas laba dalam memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Populasi dari penelitian ini berjumlah 39 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2015. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan total unit analiais sejumlah 33 . Penelitian ini menggunakan data sekunder yang berupa annual report. Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis statistik deskriptif, analisis regresi berganda, dan Moderated Regression Analysis (MRA) selisih nilai mutlak dengan tingkat signifikansi 0,05. Penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sedangkan , kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan. Selain itu, variabel kualitas laba dapat digunakan untuk memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kualitas laba dapat memoderasi pengaruh kepemilikan manajerial terhadap nilai perusahaan tetapi kualitas laba tidak dapat memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan. The aim of this study is to examine the role of earnings quality in moderating the influence of managerial ownership and institutional ownership on firm value. The population of this study amounted to 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2013-2015. The selection of sample in this research used purposive sampling method with total unit of analysis amounted to 33. This study used secondary data in the form of annual report. The research hypothesis was tested using classical assumption test, descriptive statistical analysis, multiple regression analysis, and Moderated Regression Analysis (MRA) of absolute value difference with a significance level of 0.05. The research showed that managerial ownership has a negative and significant effect on firm value. Meanwhile, institutional ownership does not affect on firm value. In addition, earnings quality variable could be used to moderate the effect of managerial ownership and institutional ownership on firm value. Based on the results of the study, it can be concluded that earnings quality can moderate the effect of managerial ownership on firm value but earnings quality ca not moderate the effect of institutional ownership on firm value.
Determinants Influencing Environmental Disclosure in High Profile Companies in Indonesia Junita, Niken Lady; Yulianto, Agung
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18982

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empirispengaruh dewan komisaris, kepemilikan manajerial, liputan media, ukuran perusahaan, dan profitabilitas terhadap pengungkapan lingkungan. Populasi dalam penelitian ini adalah perusahaan yang tergolong high profile yang terdaftar di Bursa Efek Indonesia pada tahun 2011 sampai dengan 2015 sebanyak 83 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria tertentu dan terpilih sebanyak 11 perusahaan sebagai sampel dengan total 55 unit analisis. Metode analisis hipotesis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa dewan komisaris yang diukur menggunakan jumlah rapat dewan berpengaruh positif terhadap pengungkapan lingkungan. Liputan media yang diukur menggunakan koefisien Janis-Fadner berpengaruh positif terhadap pengungkapan lingkungan. Ukuran perusahaan yang diukur menggunakan Ln total aset berpengaruh positif terhadap pengungkapan lingkungan. Sementara itu, kepemilikan manajerial yang diukur menggunakan presentase kepemilikan saham manajerial, dan profitabilitas yang diukur menggunakan ROE tidak berpengaruh terhadap pengungkapan lingkungan. Simpulan dari hasil penelitian ini menunjukkan bahwa pengungkapan lingkungan dipengaruhi oleh dewan komisaris, liputan media, dan ukuran perusahaan. This study aims to obtain empirical evidence of the influence of board of commissioners, managerial ownership, media coverage, company size, and profitability to the disclosure of the environment. The population in this study is high profile companies listed on the Indonesia Stock Exchange in 2011 untill 2015 as many as 83 companies. The sampling technique used in this study is purposive sampling with certain criteria and selected as many as 11 companies as a sample with a total of 55 units of analysis. Hypothesis analysis method used in this research is multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that the board of commissioners is measured using the number of board meetingspositively affect the disclosure of the environment. Media coverage measured using the JanisFadner coefficient positively affects environmental disclosure. Company size measured using total assets positively affects environmental disclosure. Meanwhile, managerial ownership is measured using a percentage of managerial share ownership, and profitability measured using ROE has no effect on environmental disclosure. Conclusions from the results of this study indicate that the disclosure of the environment is influenced by the board of commissioners, media coverage, and company size.
The Effect of Financial Ratios on Financial Distress Conditions in Sub Industrial Sector Company Restianti, Tya; Agustina, Linda
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18996

Abstract

This study aimed to analyze the influence of financial ratios proxied by the current ratio, the retained earnings to total assets, earnings before interest and tax to total assets, return on equity, debt to assets ratio, and total assets turnover against Financial distress. The population in this study is a sub company of various industry listed in Indonesia Stock Exchange (IDX) in the period from 2013 to 2015 with the number of 40 companies. The sampling technique used purposive sampling technique and acquired 35 companies with 105 units of analysis. Data were analyzed with descriptive statistics and logistic regression. These results indicate that earnings before interest tax to total assets and return on equity have an impact on financial distress. While the current ratio, the retained earnings to total assets, debt to assets ratio, and total assets turnover has no influence on the financial company’s distress. The conclusion of this research is that the company’s financial distress condition can be avoided by reducing the financing coming from debt. In addition, increasing sales and maximizing the use of assets and equities that companies have can also reduce and avoid the company from financial distress.
The Determinant of Internal Control Effectiveness on Cooperative Employees of the Republic of Indonesia in Semarang City Rizki, Putra; Anisykurlillah, Indah
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.19346

Abstract

This research aims to obtain empirical evidence the influence of competence, motivation, role and work experience on the effectiveness of internal control cooperatives in Semarang either partially and simultaneously. The population in this research are 132 Koperasi Pegawai Republik Indonesia (KPRI) in Semarang in 2017. The sampling technique used is simple random sampling and used sample size with non-statistic technique. With this technique gained as much as 31 sample research of Koperasi Pegawai Republik Indonesia. Collecting data uses questionnaires. While the analysis method used is multiple regression analysis with the analysis tool is SPSS Statistic 23.The results showed that competence and motivation partially have a positive and significant effect on the effectiveness of internal control cooperative. Role and work experience partially failed to show any significant effect on the effectiveness of internal control. While the results of competence, motivation, role and work experience simultaneously have a positive and significant impact on the effectiveness of internal control. The conclusion of the research are obtained evidence that competence and motivation have a positive and significant effect on the effectiveness of internal control. Meanwhile, role and work experience does not have effect on the effectiveness of internal control.
Factors Affecting The Accountability of Village Financial Management Wahyuningsih, Putri; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.19419

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh bimbingan teknis, pemahaman mekanisme perencanaan pengelolaan keuangan desa, serta pemahaman tugas pokok dan fungsi pemerintah desa terhadap akuntabilitas pengelolaan keuangan desa. Akuntabilitas sebagai suatu pertanggungjawaban menyajikan, melaporkan, mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggung jawab si pemegang amanah terhadap publik. Semakin tinggi tanggung jawab si pengelola maka akuntabilitas pengelolaan pemerintah desa semakin baik. Akuntabilitas pengelolaankeuangan desa dalam penelitian ini dilihat dari indikator keakuratan, transparansi, validitas, relevansi, dan keandalan informasi. Populasi dalam penelitian ini adalah pengelola keuangan desa di kabupaten Kebumen. Metode pengambilan sampel dalam penelitian ini adalah Disproportionate Stratified Random Samplingyang menghasilkan 107 responden pengelola keuangan desa di kabupaten Kebumen. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukan bahwa bimbingan teknis (bimtek) dan pemahaman tugas pokok dan fungsi berpengaruh secara signifikan,sedangkan pemahaman mekanisme perencanaan pengelolaan keuangan desa tidak memiliki pengaruh yang signifikan terhadap akuntabilitas pengelolaan keuangan desa. Saran yang berkaitan dengan penelitian ini yakni perlunya peningkatan peran dari masyarakat serta pemerintah terkait pengawasan penyelenggaraan pemerintahan desa This study aims to examine and analyze how the influence of technical assistance, the understanding of village financial management planning, as well as the understanding of the duties and functions of government accountability in financial management of the village. Accountability as a present accountability, reporting, disclose all activities and activities that are the responsibility of the trustee to the public. The higher the managers responsibility, theaccountability of the management of village government, the better. Accountability in financial management in the research village is seen from indicators of accuracy, transparency, validity, relevance, and reliability of the information. The population in this study is the financial manager of the village in Kebumen district. The sampling method in this research is disproportionate stratified random sampling which resulted in 107 respondents financial managers village in Kebumen district. The analysis technique used in this research is multiple linear regression. The results showed that the technical assistance and understanding of the duties and functions of significant influence, whereas the understanding of village financial management planning does not have a significant impact on the financial management accountability village. Suggestions relating to this study the need to increase the role of the community and related government supervision of village governance.
The Analysis of Audit Quality Affected by Auditor’s Individual Factor and Moderated by Pressure of Audit Time Budget Arrizqy, Ivan Zidny; Suryarini, Trisni
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.19430

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor individu auditor yang terdiri dari kompentensi, independensi, etika dan pengalaman auditor terhadap kualitas audit serta menganalisis faktor moderasi dari tekanan anggaran waktu audit. Populasi dalam penelitian yang digunakan adalah seluruh akuntan publik yang ada di Kantor Akuntan PublikKota Semarang yang terdaftar di direktori IAPI. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil Penelitian menunjukan bahwa ada pengaruh yang signifikan secara simultan antara kompetensi, independensi, etika dan pengalaman kerja auditor terhadap kualitas audit. Secara parsial kompetensi, independensi, etika auditor berpengaruh signifikan positif terhadap kualitas audit. Pengalaman auditor berpengaruh negatifsignifikan terhadap kualitas audit. Secara parsial tidak terdapat pengaruh moderasi tekanan anggaran waktu pada pengaruh kompetensi, independensi, etika dan pengalamana uditor terhadap kualitas audit The purpose of this study is to analyze the influence of individual factors auditors consist of competence, independence, ethics and experience of auditors on audit quality and to analyzemoderation factors of time budget pressure. The population of the study is all certified public accountant in Public Accounting Firm in Semarang. Samples are taken by using purposive sampling technique. The result shows that there is significant influence simultaneously of competence, independence, ethics and auditor’s experience on audit quality. Partially, competence, independence, auditor ethics have positive significant effect on audit quality.Auditor experience has significant negative effect on audit quality. Partially, there isno influence of time budget pressure moderation on the influence of competence, independence, ethics and auditor’s experience toward audit quality.
The Effect of Ownership Structure, Financial and Environmental Performances on Environmental Disclosure Dintimala, Yossi; Amril, Tri Amalia
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.20019

Abstract

This study aims to examine the effect of ownership structure, financial performance, firm size, industrial sector, and environmental performance on corporate environmental disclosure. The sample is the companies participating in PROPER period 2010 – 2014 which are listed in Indonesian Stock Exchange. Participants of PROPER are companies that are vulnerable to the environmental damage. The sample must a company that publishes the financial statement in rupiah and the environmental disclosure. There are 53 PROPER companies listing in Indonesian Stock Exchange period 2010 – 2014. It is only 30 of 53 companies publish their financial statement in rupiah and publish environmental disclosure every year. The final observation is 150 firms – years. The result indicates that firms will publish environmental disclosure when managerial ownership lower, institutional ownership lower, and financial performance lower, total assets higher, firms with higher environmental compliance according to PROPER, firms in manufacturing and mining sectors of oil and gas (PEM), and the score of environmental performance higher. The results are consistent with all hypotheses.
The Determinant of Accounting Conservatism on Manufacturing Companies in Indonesia Sugiarto, Hening Vidyari Shinta; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.20433

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh financial distress, leverage, investment opportunity set (IOS), dan kepemilikan manajerial terhadap konservatisme akuntansi. Populasi peneltian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2016 sebanyak 143 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga menghasilkan 20 sampel dan 80 unit analisis. Alat analisis data yang digunakan yaitu analisis regresi linear berganda dengan menggunakan Program IBM SPSS 23. Hasil penelitian menunjukkan bahwa financial distress dan leverage berpengaruh positif secara signifikan terhadap konservatisme akuntansi. Namun, investment opportunity set (IOS) tidak berpengaruh terhadap konservatisme akuntansi. Sedangkan kepemilikan manajerial berpengaruh negatif secara signifikan terhadap konservatisme akuntansi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa financial distress dan leverage dapat meningkatkan penerapan konservatisme akuntansi. Sedangkan kepemilikan manajerial dapat menurunkan penerapan konservatisme akuntansi.

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