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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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The Factors Affecting Audit Judgment Irawati, Sheila Anatasia; Solikhah, Badingatus
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.v7i1.20776

Abstract

The purpose of this research are analyze and to find out influence of audit situation, gender, audit fee, task complexity, due professional care, and framing on audit judgment. The population of this study was Two hundred-fifty-seven auditors who work at KAP Semarang City and register in Indonesian Institute of Certified Public Accountants (IICPA). Sampling method in this research uses non probability and convenience sampling technique, Sixty-nine as respondents from auditors who work at Nine KAP Semarang City, but only Twenty-three respondents for instrument test and Forty-six respondents use as research sample. Collection of data in this research uses primary data from distribution questionnaire. Methods of data analysis is multiple linear regression using IBM SPSS 24 statistical software. Based on the results of this study, it can be concluded that the audit situation, due professional care, and framing have a positive and significant impact on audit judgment. However, gender, audit fees, and task complexity have no significant effect on audit judgment. The conclusions of this research, some factors can affect on audit judgment there are audit situation, due professional care, and framing. However, some factors cannot affect on audit judgment there are gender, audit fee, and task complexity.
The Effect Of The Completeness Of Financial Statements And Fiscal Stress On The Human Development Index Through The Regional Financial Performance Anggraeni, Rina; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.17481

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Kelengkapan Laporan Keuangan dan Fiscal Stress terhadap Indeks Pembangunan Manusia (IPM) dengan Kinerja Keuangan Pemerintah sebagai Variabel Intervening. Populasi penelitian, yaitu pemerintah daerah Kabupaten/Kota di Provinsi Jawa Tengah tahun 2013-2015. Teknik pengambilan sampel menggunakan metode sampel jenuh (sensus) yaitu penggunaan seluruh populasi dengan jumlah 35 kabupaten/kota. Teknik analisis yang digunakan adalah analisis Structural Equation Model (SEM) menggunakan AMOS 21. Hasil penelitian ini menunjukan bahwa kelengkapan laporan keuangan mempengaruhi kinerja keuangan pemerintah secara signifikan. Kinerja keuangan daerah mempengaruhi indeks pembangunan manusia secara signifikan. Sedangkan fiscal stress tidak berpengaruh signifikan terhadap kinerja keuangan daerah. Hasil penelitian ini juga membuktikan bahwa kinerja keuangan mampu memediasi hubungan Kelengkapan Laporan Keuangan terhadap IPM. Berdasarkan hasil penelitian, dapat disimpulkan bahwa indeks pembangunan manusia dipengaruhi oleh kelengkapan laporan keuangan, dan kinerja keuangan daerah. This research aims to obtain the empirical evidences regarding the influence of the Completeness of financial statements and fiscal stress on human development index with local government financial performance as an intervening variable. The population in this research is Districts / cities in Central Java Province in 2013-2015. The method used is a saturated sample (census) that is the use of the entire population with the number 35 districts / cities. The analytical technique used is analysis of Structural Equation Models (SEM) with AMOS 21. The results of this study indicate that the Completeness of financial statements affects positively and significantly on the government's financial performance. Financial performance of the regions affects the human development index positively and significantly. Fiscal stress does not have a significant influence to the financial performance of the region. The results of the study also proved that the Completeness of financial statement has a significant influence to human development index of the local financial performance. Based on the research result, it can be concluded that human development index influenced by the Completeness of the financial statement and financial performance.
The Determinants Affecting Environmental Disclosure in the High Profile Companies in Indonesia Junita, Niken Lady; Yulianto, Agung
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.18410

Abstract

This study aims to analyze whether the board of commissioners, managerial ownership, media coverage, firm size, and profitability can affect the disclosure of the environment. The population of this study is a high profile company listed on the Indonesia Stock Exchange in 2011-2015 as many as 83 companies. This research used purposive sampling method and elected 11 companies as sample with 55 unit of analysis. The results show that board of commissioners, media coverage, and company size have a positive effect on environmental disclosure. However, managerial ownership and profitability cannot affect the disclosure of the environment. The conclusions of this study are factors that proved to have a positive effect on the disclosure of the environment are board of commissioners, media coverage, and company size.
Corrigendum / Erratum / Retraction Rahmawati, Putri Nur; Anisykurlillah, Indah
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.18796

Abstract

RETRACTION TO : Putri Nur Rahmawati, Indah Anisykurlillah Title : Factors that Influence the Use of Accounting Information in MSME in Magelang District
The Factors That Influence The Non-Compliance Of Corporate Taxpayers In The Implementation kOf Tax Amnesty WAKHIDAH, UMI; Jayanto, Prabowo Yudho
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.19395

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis faktor-faktor yang mempengaruhi ketidakpatuhan wajib pajak badan dalam pelaksanaan Tax Amnesty. Populasi dalam penelitian ini adalah seluruh wajib pajak badan wajib SPT yang terdaftar di KPP Pratama Kebumen berjumlah 3.436. Jumlah sampel yang diteliti sebanyak 60 wajib pajak badan wajib SPT menggunakan metode nonprobability sampling dengan jenis sampel incidental sampling. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa persepsi wajib pajak pada tax evasion berpengaruh positif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial berpengaruh negatif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Sedangkan variabel persepsi wajib pajak pada keadilan, niat berperilaku tidak patuh, dan religiusitas tidak berpengaruh terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Hasil penelitian dapat disimpulkan bahwa ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty dipengaruhi oleh persepsi wajib pajak pada tax evasion, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial. ABSTRACT The aim of this research is to examine and analyze the factors that affect corporate taxpayers’ non-compliance in the implementation of Tax Amnesty. The population in this research is all the compulsory taxpayer of SPT registered in KPP Pratama Kebumen amount 3.436. The number of samples examined as many as 60 corporate taxpayers’ obligatory SPT using non-probability sampling method with incidental sampling samples. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modelling analysis tool SmartPLS 3. The result of the research shows that taxpayers perception on tax evasion has a positive effect on taxpayer non-compliance in Tax Amnesty implementation, tax awareness, taxpayers perception on sanction, moral norms, and social norms negatively affect on taxpayer non-compliance in Tax Amnesty implementation. Meanwhile, the variable perception of taxpayers on justice, intention to behave disobediently, and religiosity does not affect the non-compliance of taxpayers in the implementation of Tax Amnesty. The results of this study can be concluded that taxpayer non-compliance in the implementation of Tax Amnesty influenced by taxpayer perception on tax evasion, tax awareness, taxpayer perception on sanction, moral norm, and social norm.
The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence Maqfiroh, Catur Sari; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.19468

Abstract

The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.
The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation Apriliyana, Nining -; Suryarini, Trisni
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.20052

Abstract

The purpose of this research was to analyse the effect of Corporate Governance and Corporate Social Responsibility Quality on tax avoidance. The population used in this research was 150 manufacturing company listed in the Indonesia Stock Exchange during 2013-2015. The technique used for get sampling is purposive sampling, with the resulting in a final sample of 29 manufacturing companies. The analytical tools used to test the hypothesis are descriptive statistical analysis and multiple regression analysis were processed with IBM SPSS 21. The result of this research of institutional ownership and CSR quality have no effect on companies tax avoidance. Nevertheless, an executive compensation has a positive effect on companies tax avoidance. The background in accounting or financial expertise of audit committee negatively affects tax avoidance in the manufacturing company during 2013-2015. The conclusions of this study is that executive compensation and background accounting or financial expertise of audit committee can significantly influence in tax avoidance decisions. Meanwhile, institutional ownership and CSR quality have no significant effect in tax avoidance decisions on manufacturing companies listed on Indonesia Stock Exchange during 2013-2015.
The Effect of Internal Control Systems, Accounting Systems on the Quality of Financial Statements Moderated by Organizational Commitments Bangsa, Ikrar Nusa
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.20616

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan yang dimoderasi komitmen organisasi. Populasi dalam penelitian ini adalah 47 Organisasi Perangkat Daerah (OPD) yang ada pada pemerintah Kabupaten Kendal tahun 2017. Metode yang digunakan adalah Sampel Jenuh. Jumlah sampel yang digunakan yaitu 84 responden di OPD Kabupaten Kendal. Teknik analisis yang digunakan adalah Moderated Regresion Analysis (MRA). Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal dan sistem akuntansi keuangan daerah berpengaruh positif signifikan terhadap kualitas laporan keuangan, sedangkan komitmen organisasi tidak memoderasi pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa sistem pengendalian internal dan sistem akuntansi keuangan daerah mempengaruhi kualitas laporan keuangan secara positif, namun komitmen organisasi tidak memoderasi pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan. Kata Kunci : Kualitas Laporan Keuangan; Sistem Pengendalian Internal; Sistem Akuntansi Keuangan Daerah; Komitmen Organisasi ABSTRACT This study aims to determine the effect of internal control system and financial accounting system of the region on the quality of financial statements moderated organizational commitment. The Population of this study was 47 Regional Device Organizations (OPD) existing in Kendal regency. This study used a Saturated sample. The number of samples were 84 respondents OPD in 2017. The analysis technique used to analyze the data was Moderated Regression Analysis (MRA). The results showed that the Internal Control System and financial accounting system had a significant positive effect on the quality of financial statements, while organizational commitment did not moderate the influence of internal control systems and local financial accounting system on the quality of financial statements. Based on the result of the research, it could be concluded that internal control system and financial accounting system influence the quality of financial report positively, but organizational commitment does not moderate the influence of internal control system and financial accounting system on the quality of financial report. Keywords: Quality of Financial Statement; Internal Control System; Regional Financial Accounting System; Organizational Commitment
The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable Oktavianto, Dimas Dwi; Suryandari, Dhini
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.21008

Abstract

This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality. The population in this study is the auditor at the Public Accounting Firm in Semarang City as many as 17 KAP with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 54 respondents. The test was done by multiple regression test to test the independent variable and the interaction test (moderated regression analysis) to test the moderation variable. The results showed that partially experience of auditors does not affect the quality of audit, audit complexity negatively affect the quality of audits, and understanding of information systems have a positive effect on audit quality. The result of moderation testing shows that the understanding of the information system is not able to moderate the influence of the auditor’s experience on audit quality but can moderate the effect of audit complexity on audit quality. The conclusion of this study is that high audit complexity will reduce audit quality, and understanding of good information system will improve audit quality, and understanding of good information system will weaken audit complexity to audit quality.
The Factors That Affect Fraudulent Financial Statements of the Local Government Praditasari, Prasti; Asrori, Asrori
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.21181

Abstract

Penelitian ini bertujuan untuk mengetahui presepsi para pegawai di instansi pemerintah Kabupaten Temanggung mengenai faktor-faktor yang kecurangan laporan keuangan. Laporan keuangan mempunyai fungsi penting, sesuai dengan fund theory yang menjelaskan bahwa laporan keuangan mempunyai tujuan utama untuk melaporkan sumber dan penggunaan dana dalam pelaksanan operasional. Populasi penelitian merupakan pegawai di instansi pemerintahan Kabupaten Temanggung. Teknik pengambilan sampel menggunakan metode simple random sampling yang menghasilkan sampel penelitian akhir sebanyak 89 responden. Teknik analisis data yang digunakan berupa analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS 3.0. Hasil dari penelitian ini terdapat pengaruh positif signifikan antara motivasi negatif dan asimetri informasi dengan kecurangan laporan keuangan. Moralitas berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, sedangkan sistem pengendalian intern tidak berpengaruh terhadap kecurangan laporan keuangan. Simpulan dari penelitian ini yaitu semakin tinggi tekanan yang dirasakan pegawai dan semakin tinggi tingkat asimetri informasi yang terjadi maka semakin tinggi pula kemungkinan terjadinya kecurangan, sedangkan semakin tinggi tingkat moralitas dan penerapan sistem pengendalian intern yang efektif dapat mengurangi tingkat kecurangan yang terjadi. Kata Kunci: Instansi Pemerintahan; Kecurangan Laporan Keuangan;Laporan Keuangan Pemerintah Daerah ABSTRACT This study aims to explore the perceptions of employees in government agencies of Temanggung about the factors influencing the financial statement fraud. Financial report have important functions, in accordance with the fund's theory which explains that financial statements has the main purpose to report the sources and use of funds in operational implementation. The population of this study is respondents civil government agencies in Temanggung. The sampling technique is using simple random sampling method which produces the final research samples as many as 89 respondents. Data analysis in this study uses a model full analysis Structural Equation Modelling (SEM) with a smartPLS 3.0. The results of the research there were significant positive influence between negative motivation and information asymmetry with the cheating financial report. Significant negative effect against the morality of the financial report, while the system of internal control has no effect against the cheating financial report. Summary of the study i.e. the higher the perceived pressure employees and the higher the degree of asymmetry of information happens then the higher the possibility of cheating, while the higher levels of morality and the implementation of an effective internal control system can reduce the level of cheating going on.

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