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
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901 Documents
<![CDATA[THE DETERMINANS OF EARNINGS RESPONSE COEFFICIENT: An Empirical Study for The Real Estate and Property Companies Listed on The Indonesia Stock Exchange ]]>
<![CDATA[Widiatmoko, Jacobus]]>;
<![CDATA[Indarti, MG. Kentris]]>
<![CDATA[ Accounting Analysis Journal Vol 7 No 2 (2018): July 2018 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v7i2.27321
<![CDATA[Abstract
This study aimed to examine the influence of the earnings persistence, growth, systematic risk, capital structure, and company’s size on the earnings response coefficient.The population of this research arethe real estate and property companies listed on the Indonesia Stock Exchange from 2011-2014.Samples were selected by using the purposive sampling method and obtained as much as 52, 52, 51 and 50 companies respectively. The ordinary least square regression was used in this research to analyze the data.The result shows that the earnings persistenceand capital structurehavepositive and significant effect on the earnings response coefficient, the company’s growth has negative and significant on earnings response coefficient, while systematic risk, and firm size have no effect on earnings response coefficient.
Key words:
earnings persistence, company’s growth, systematic risk, capital structure, company’s size and earnings response coefficient]]>
<![CDATA[Factors Affecting Auditor’s Ability in Detecting Fraud through Professional Scepticism ]]>
<![CDATA[Aminudin, Mohamad Rizal]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.11906
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh fraud risk assessment, pengalaman auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan dengan skeptisme profesional sebagi variabel intervening. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 53 auditor. Pengumpulan data menggunakan kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji sobel. Hasil penelitian ini menunjukkan bahwa fraud risk assessment berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Pengalaman audit dan tipe kepribadian secara parsial tidak berpengaruh signifikan terhadap kemampuan auditor dalam memdeteksi kecurangan. Skeptisme profesional dapat memediasi pengaruh hubungan antara fraud risk assessment dan pengalaman auditor tehadap kemampuan auditor dalam mendeteksi kecurangan, sedangkan skeptisme profesional tidak dapat memediasi pengaruh hubungan antara tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan. This research aims at analyze the effect of fraud risk assessment, auditor?s experience and personality type on auditor?s ability to detect fraud with professional skepticism as the intervening variable. The research population is all of auditors who work on public accountan office around Semarang. The technique for taking the sample uses a convenience sampling. There are 53 auditors as the samples in this research. Data is collected by applying questionnaire method with multiple regression analysis and sobel test. The result shows that fraud risk assessment significantly influenced auditor?s ability to detect fraud. Auditor?s experience and personality type was not significantly influenced on auditor?s ability to detetct fraud. Professional skepticism can do mediating the relation influence between fraud risk assessment and audior?s experience toward auditor?s ability to detect fraud. But, professional skepticism was able at mediating relation influence between personality type towards auditor?s ability to detect fraud.]]>
<![CDATA[The Effect of Total Quality Management to The Performance of The Company with The Balanced Scorecard Approach As Intervening Variables ]]>
<![CDATA[Winarti, Winarti]]>;
<![CDATA[Fachrurrozie, Fachrurrozie]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i2.13863
<![CDATA[Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh langsung variabeltotal quality management terhadap kinerja perusahaan, menganalisa total quality management terhadap kinerja perusahaan melalui balanced scorecard, menganalisa pengaruh variabel total quality management terhadap kinerja perusahaan melalui pendekatan BSC pada indikator perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. Populasi terdiri dari 8 perusahaan manufakturyang berada di kabupaten/kota Pati.Sampel yang memenuhi kriteria sebanyak 35 responden dengan 3 unit analisis penelitian yaitu manajer, karyawan dan pelanggan.Teknik pengambilan sampel menggunakan probabolity sampling sehingga dihasilkan delapan perusahaan. Metode analisis data menggunakan analisis statistik Inferensial, analisis uji asumsi klasik, dan analisis regresi menggunakan SPSS Statistics 21. Hasil penelitianmenunjukkan bahwa total quality management tidak berpengaruh langsung terhadap kinerja perusahaan. Dilihat dari efek mediasi, variabel balanced scorecard memediasi hubungan antara TQM terhadapkinerja perusahaan. Simpulan dari penelitian ini adalahvariabel TQMtidak berpengaruh langsung terhadap kinerja perusahaan dan variabel total quality management berpengaruh terhadap kinerja perusahaan melalui pendekatan balanced scorecard pada indikator perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. This study aimed to analyze the effect of total quality management variable on company performance, to analyze total quality management on company performance through balanced scorecard, to analyze the effect of total quality management variable on company performance using BSC approach on indicators of customer perspective, internal business, growth and learning perspective. The population of eight companies of manufacturing which were in Pati Regancy.The sample which was appropriate with the criteria as many as thirty five respondents was three units of analysis research: the manager, the employees and the customers.The sampling technique used probability sampling. The data analysis method used inferential statistical analysis that was classical assumption test analysis, and regression analysis using SPSS Statistics 21. The results of this study showed that total quality management variable did not affect on company performance. Judging from the effect of mediation, balanced scorecard mediation the relationship between of TQM on company performance.Summary of this study is the TQM variable indirectly affected on company performance which mediated by balanced scorecard variable and total quality management variable affected the company performance using balanced scorecard approach on indicators of customer perspective, internal business perspective, growth and learning perspective. Keywords: Total Quality Management; Company Performance; and Balanced Scorecard.]]>
<![CDATA[The Effect of Political Competition, HDI, and Leverage on The Availability and Accessibility of Local Financial Information on The Website ]]>
<![CDATA[Hanifah, Fika Fikrotul]]>;
<![CDATA[Kiswanto, Kiswanto]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i2.14281
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi politik, indeks pembangunan manusia, dan leverage terhadap ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah. Populasi dalam penelitian ini adalah seluruh pemerintah daerah di Indonesia yang berjumlah 542 dengan menggunakan purposive sampling dan metode dokumentasi. Sampel penelitian sebanyak 51 pemerintah daerah. Analisis data menggunakan analisis statistik deskriptif dan analisis regresi berganda dengan program SPSS versi 21. Hasil penelitian model penelitian I menunjukkan bahwa indeks pembangunan manusia dan leverage berpengaruh terhadap ketersediaan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap ketersediaan informasi keuangan daerah. Hasil model penelitian II adalah indeks pembangunan manusia dan leverage berpengaruh terhadap keteraksesan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap keteraksesan informasi keuangan daerah. Berdasarkan hasil penelitian dapat disimpulkan bahwa faktor yang mempengaruhi ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah yaitu indeks pembangunan manusia dan leverage. This study aims to determine the effect of political competition, human development index, and leverage to the availability and accessibility of regional financial information on local government website. The population of this study is 542 of local government with purposive sampling and documentation method. The research sample is as many as 51 local government. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that human development index and leverage gives effect to regional financial information availability on the first research model. Beside it, the political competition has not give effect on regional financial information availability. The second research model result is human development index and leverage gives effect to regional financial information accessibility. Then, the political competition has not give effect on accessibility of regional financial information. Based on the research result can be conclude that influence factors of availability and accessibility of regional financial information on local government website are human development index and leverage.]]>
<![CDATA[Determinant of The Village Government Financial Statement Quality ]]>
<![CDATA[Amaliah, Rizqi]]>;
<![CDATA[Murtini, Henny]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i2.14461
<![CDATA[Penelitian ini bertujuan menganalisis pengaruh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, penerapan sistem pengendalian intern, dan komitmen organisasi terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah desa se-Kabupaten Tegal yang berjumlah 281 desa dan sampel dalam penelitian ini adalah 106 desa. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan variabel penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi berpengaruh positif terhadap kualitas laporan keuangan serta variabel penerapan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan. Kesimpulan penelitian ini adalah kualitas laporan keuangan dipengaruhi oleh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi. This study aims to analyze the effect of the application of financial accounting system, human resource competence, implementation of internal control system, and organizational commitment to the quality of financial statements. The population in this research is Tegal Village which is 281 villages and the sample in this research is 106 villages. The analytical method used is Structural Equation Modeling (SEM) and Partial Least Square (PLS) analysis tool SmartPLS 3.0. The result of the research shows that the variables of financial accounting system, human resource competency, and organizational commitment have a positive effect on the quality of financial statements and the variables of internal control system has no effect on the quality of financial statements. The conclusion of this study is the quality of financial statements influenced by the application of financial accounting system, human resourcecompetence, and organizational commitment.]]>
<![CDATA[Predictive Analysis of Financial Statement Fraud with Fraud Triangle Perspective ]]>
<![CDATA[Muhandisah, Zakiyatul]]>;
<![CDATA[Anisykurlillah, Indah]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.14578
<![CDATA[Penelitian ini bertujuan untuk menganalisis prediksi kecurangan laporan keuangan dengan perspektif fraud triangle. Variabel independen yang digunakan dalam penelitian ini adalah stabilitas keuangan, tekanan eksternal, lingkungan industri, efektivitas pengawasan, dan rasionalisasi. Populasi dalam penelitian ini adalah 58 perusahaan Property, Real estate dan Buliding contruction yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011? 2015. Pengambilan sampel dengan metode purposive sampling, dihasilkan sampel sebanyak 32 perusahaan. Pengujian penelitian ini dilakukan dengan teknik analisis regresi logistik dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, lingkungan industri, dan rasionalisasi berpengaruh positif terhadap prediksi kecurangan laporan keuangan. Sedangkan tekanan eksternal dan efektivitas pengawasan tidak berpengaruh signifikan terhadap prediksi kecurangan laporan keuangan. The purpose of this study was to analyze the prediction of fraudulent financial statements by fraud triangle. The independent variables of this research are of financial stability, external pressure,nature of industry, effective monitoring, and rationalization. The population of this research are 58 listed Property, Real estate dan Buliding contruction firms in Indonesia Stock Exchange (BEI) for the period 2011-2015. Data were selected by purposive sample, it obtained 32 firms for the sample of the research. Logistic Regression Analysis techniques was used to analyse data, and it was helped by IBM SPSS Statistics 21 software. The findings shows that financial stability, nature of industry, and rationalization have significant impact toward fraudulent financial statements. While the external pressure and effective monitoring didn?tsignificanthaveimpact toward fraudulent financial statements.]]>
<![CDATA[The Analysis of Factors Affecting Human Capital Disclosure ]]>
<![CDATA[Fitriyani, Thiara]]>;
<![CDATA[Mahmud, Amir]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 1 (2017): March 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i1.14579
<![CDATA[Tujuan penelitian ini untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, umur perusahaan, tipe auditor, investasi pada human capital terhadap pengungkapan human capital. Populasi penelitian ini adalah seluruh perusahaan high IC intensive menurut GICS yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014. Pemilihan sampel yang digunakan dalam penelitian adalah metode purposive sampling yang menghasilkan sampel sebanyak 134 observasi. Metode analsis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa hanya variabel ukuran perusahaan dan kepemilikan manajerial yang berpengaruh positif terhadap pengungkapan human capital sedangkan variabel lainnya tidak berpengaruh terhadap pengungkapan human capital. Saran untuk penelitian selanjutnya bisa menggunakan populasi perusahaan High IC Intensive menurut GICS dan Low IC Intensive menurut GICS. The purpose of this study to determine the effect of size firm, profitability, age firm, type auditor, investment on human capital on human capital disclosure. The population of this study is all high ic intensive companies by GICS listed on Indonesia Stock Exchange in 2014. Selection of the sample used in this study is purposive sampling method that produces a sample of 134 observations. The method of data analysis is multiple regression analysis. The result of this study shows that only size firm and investment on human capital has positive effects on human capital disclosure while other variable has no effect on human capital disclosure. Recomendation for further study use the company's High IC Intensive population according by GICS and Low IC Intensive according by GICS.]]>
<![CDATA[Antacid Analysis of Debt Policy in Mining Companies Listed in Indonesia Stock Exchange ]]>
<![CDATA[Dewindri, I'ma Yayang]]>;
<![CDATA[Subowo, Subowo]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i2.16219
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi anteseden kebijakan hutang pada perusahaan pertambangan di Indonesia. Populasi pada penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2015 sebanyak 40 perusahaan. Menggunakan purposive sampling, menghasilkan 70 data dari 18 perusahaan. Metode analisis penelitian ini menggunakan analisis statistik deskriptif dengan SPSS.21, analisis jalur menggunakan AMOS.22, dan Sobel test untuk analisis pengaruh tidak langsung. Korelasi dan analisis jalur mengidentifikasi empat anteseden DER yaitu kebijakan hutang , profitabilitas, risiko bisnis, dan likuiditas. Hasil penelitian menunjukkan adanya pengaruh langsung dan tidak langsung kepemilikan manajerial terhadap likuiditas dan kebijakan hutang. Kepemilikan manajerial berpengaruh negatif terhadap kebijakan hutang melalui likuiditas. Sementara profitabilitas dan risiko bisnis tidak berpengaruh baik secara langsung maupun tidak langsung terhadap kebijakan hutang. Namun profitabilitas berpengaruh positif terhadap risiko bisnis. Maka dapat ditarik kesimpulan bahwa anteseden kebijakan hutang yaitu kepemilikan manajerial dan likuiditas. Semakin tinggi likuiditas akan menurunkan tingkat hutang, namun likuiditas yang tinggi dapat meningkatkan kepercayaan kepemilikan manajerial untuk meningkatkan hutang. Sementara untuk meningkatkan profitabilitas sebagai tujuan utama perusahaan akan diikuti oleh peningkatan risiko bisnis. This study aims to identify the antecedents of debt policy at mining companies in Indonesia. The population in this study are all mining companies listed in the Indonesia Stock Exchange (IDX) total of 40 companies. Using purposive sampling, this study collected 70 data from 18 companies. Method of analysis of this study uses statistical descriptive analysis by SPSS.21, path analysis by AMOS.22, and Sobel test for indirect effect analysis. Correlation and path analysis identified four antecedents of debt policy i.e. liquidity, Insider Ownership, Business Risk, and Profitability. The results of this study indicate the direct and indirect influence of managerial ownership on liquidity and debt policy. Managerial ownership negatively affects debt policy through liquidity. While profitability and business risk have no effect either directly or indirectly to debt policy. But, profitability has a positive effect on business risk. It can be concluded that antecedents of debt policy are managerial ownership and liquidity. Higher liquidity will reduce debt levels, but high liquidity can increase the confidence of managerial ownership to increase debt. Meanwhile, to increase profitability as the main objective of the company will be followed by increased business risk.]]>
<![CDATA[Analysis of Capital Expenditure and Its Implications on Local Financial Independence ]]>
<![CDATA[Sarah Normalita, Ina]]>;
<![CDATA[Mahmud, Amir]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i2.16332
<![CDATA[Tujuan Penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris pengaruh dari dana perimbangan, Dana Insentif Daerah (DID), dan aset tahun lalu terhadap belanja modal serta pengaruh belanja modal terhadap kemandirian keuangan daerah. Populasi pada penelitian ini adalah seluruh pemerintah daerah di Indonesia dengan sampel sebanyak 131 pemerintah daerah yang diperoleh dengan menggunakan purposive sampling. Alat analisis data menggunakan analisis statistik deskriptif dan analisis regresi. Hasil penelitian menunjukkan bahwa dana perimbangan dan aset tahun lalu berpengaruh positif secara parsial dan simultan terhadap belanja modal. Dana Insentif Daerah (DID) tidak berpengaruh terhadap belanja modal. Belanja modal berpengaruh positif terhadap kemandirian keuangan daerah. Simpulan pada penelitian ini adalah bahwa pemerintah daerah telah mengelola dan menggunakan dana anggaran dengan baik, sehingga memenuhi kepentingan para principal dan hal tersebut dapat didukung oleh teori agensi. Dana perimbangan mampu memberikan dorongan terhadap pelaksanaan desentralisasi fiskal yang berakibat pada peningkatan pertumbuhan ekonomi, berupa peningkatan pembangunan infrastruktur dan berimplikasi pada tingginya belanja modal. Hasil tersebut dilandasi dan didukung oleh teori fiscal federalism. The aim of this research are to determine the effect of intergovernmental revenue, local incentive fund and asset on the last year on capital expenditure and the effect of capital expenditure on local financial independence. The population in this research is all of local government in Indonesia with 131 samples that got by purposive sampling. The analytical tool of data used descriptive statistical analysis and regression analysis. The result showed that the intergovernmental revenue and assets on the last year had positive effect on capital expenditure partially and simultaneously. Local incentive fund had not effect toward capital expenditure. Capital expenditures had a positive effect toward local financial independence. The conclusion in this research are local governments can manage and use budget funds well and can comply the principal?s interest and it is based by agency theory. Intergovernmental revenue can give encouragement on fiscal decentralization, that give impact on increase of economic growth, likethe building of infrastructure and can impacts on capital expenditure and it is based by fiscal federalism theory.]]>
<![CDATA[The Effect of Competency and The Implementation of Standard on The Quality of Financial Statement with Control System as A Moderating Variable ]]>
<![CDATA[Faradisa, Atiyah Nima]]>;
<![CDATA[Khafid, Muhammad]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 3 (2017): November 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i3.17972
<![CDATA[Tujuan penelitian ini adalah menganalisis pengaruh variabel kompetensi sumber daya manusia, penerapan standar akuntansi dan variabel moderatig yaitu sistem pengendalian internal terhadap kualitas laporan keuangan.Populasi pada penelitian ini adalah Koperasi Pegawai Republik Indonesia di Kabupaten Tegal. Sampel dipilih dengan metode converience sampling dan diperoleh 31 responden yang menjadi objek penelitian. Metode pengumpulan data menggunakan teknik angket atau kuesioner. Alat analisis yang digunakan adalah analisis regresi berganda dan uji selisih nilai mutlak dengan software SPSS versi 21 dengan pemenuhan uji asumsi klasik. Hasil penelitian ini menunjukkan kompetensi sumber daya dan penerapan standar akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan. Pengujian variabel pemoderasi menunjukkan bahwa sistem pengendalian internal berpengaruh signifikan dalam memoderasi pengaruh kompetensi sumber daya manusia dan penerapan standar akuntansi terhadap kualitas laporan keuangan. Saran untuk penelitian selanjutnya yaitu menambah teknik pengambilan data melalui wawancara pada responden agar informasi mengenai koperasi menjadi lebih mendalam dan menambah variabel lain yang dapat meningkatkan kualitas laporan keuangan. The study aims to examine the effect of human resource competence, the application of accounting standards and the variable moderating internal control system of the quality of financial reporting. Population of this study is a all KPRI in Tegal District amount 72 cooperatives. The sample was selected using purposive sampling method and obtained 31 cooperatives. Furthermore, the data is analyzed by absolute difference test with SPSS of 21 version. Results of this study indicates that competence of human resources influence positively on the quality of financial reports, but the application of accounting standard does not affect the quality of financial reports. In addition, internal control system is found to moderate the affect of human resources competency and quality of financial reports. However, internal control system fails to moderate the effect of human resources competency and quality of financial reports. Conclusion of this study is that board of human resources competency that affect of quality of financial reports. In addition, internal control system is found to moderate the effect of human resources competency and quality of financial reports.]]>
