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[Kudus Regency Taxpayer’s Perception on Tax Amnesty Policy ]]>
<![CDATA[Nika, Restika Noha]]>;
<![CDATA[Yanto, Heri]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 1 (2019): March ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v8i1.27241
<![CDATA[This study aims to analyze taxpayers? perception in Kudus Regency on tax amnesty policy based on Technology Acceptance Model as main theory and Theory of Planned Behavioral, Theory of Reason Action and perception theory as the supporting theory. There are 63.735 individual taxpayers who are registered in KPP Pratama Kudus as research population. By purposive sampling method, 100 individual taxpayers are obtained as research sample. In addition, this study is examined using path analysis in AMOS 19. Results show that awareness of paying tax has positive and direct effect on intention to utilize tax amnesty, knowledge and understanding of tax amnesty positively affects intention to utilize tax amnesty through awareness of paying tax, and tax sanction has negative impact on intention to utilize tax amnesty through awareness of paying tax. Based on the findings, it can be concluded that taxpayers in Kudus Regency have not acknowledged tax sanction which unable to driven them of having intention to utilize tax amnesty. Thus, future research is recommended to conduct interview towards respondents to gain a more detailed data.]]>
<![CDATA[Do IFRS Adoption and Corporate Governance Increase Accounting Information Quality in Indonesia? ]]>
<![CDATA[Firmansyah, Amrie]]>;
<![CDATA[Irawan, Ferry]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 1 (2019): March ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i1.27740
<![CDATA[This study aims to determine the effect of IFRS (International Financial Reporting Standard) adoption and Corporate Governance on the accounting information quality in Indonesia. Corporate Governance in this study is represented by institutional ownership, independent commissioners and audit committees. The object of research is 77 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The regression method applied in the form of panel data with a period for six years (2009 - 2015). After conducting a model selection test, the chosen model is the fixed effect model (FEM). Based on the test results it is known that IFRS adoption, independent commissioners, and audit committees are not associated with the information accounting information quality, while institutional ownership is positively associated with the accounting information quality. From these results, it turns out that the adoption of IFRS on Indonesia Statement of Financial Accounting Standards (hereinafter referred to as PSAK) does not provide choices that could be utilized by managers to be able to improve the quality of financial statements. Meanwhile, institutional ownership could have a role in improving the monitoring function of company managers. Furthermore, the fact that the presence of independent commissioners still could not improve the monitoring function of managers to improve the accounting information quality. Likewise, the audit committee does not prove to have a supervisory function for managers in preparing in high-quality financial statements.]]>
<![CDATA[Profitability Mediates the Effect of Managerial Ownership, Company Size, and Leverage on the Disclosure of Intellectual Capital ]]>
<![CDATA[Barokah, Lefi]]>;
<![CDATA[Fachrurrozie, Fachrurrozie]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 1 (2019): March ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v8i1.27860
<![CDATA[The aims of this research are to examine the effect of managerial ownership, firm size and leverage on intellectual capital disclosure by accommodated profitability as mediating variable that mediated the effect of firm size and leverage. The population in this study was34 banking companies listed in Indonesian Stock Exchange (BEI) in 2014-2017. The sample selection used purposive sampling method and collected 38 samples with152 unit analysis. The hypotheses testing used path analysis by IBM SPSS AMOS version 22. The results of analysis showed that firm size has a positive significant effect on intellectual capital disclosure and profitability. Leverage has a negative significant effect on intellectual capital disclosure. The results showed that the level of intellectual capital disclosure banking sector in Indonesia is quite high 50,52%. Profitability failed to mediate firm size and leverage on intellectual capital disclosure. The further research can use other types of intellectual capital intensive industry sectors such as electrical, information technology and services. The management of the companies are expected to be able to manage the assets resources well. Use the nominal value of intellectual capital owned by the company to measure intellectual capital disclosure.]]>
<![CDATA[Determinants of Investment Decisions with Growth Opportunities as Moderating Variable ]]>
<![CDATA[Prasetya, Rauf Alvian]]>;
<![CDATA[Yulianto, Agung]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 1 (2019): March ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i1.28567
<![CDATA[Penelitian ini bertujuan untuk menguji growth opportunities dalam memoderasi pengaruh cash flow, kesempatan investasi dan profitabilitas terhadap keputusan investasi. Populasi dalam penelitian ini berjumlah 10 perusahaan sektor pertambangan minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012 - 2016. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh 45 unit analisis dari 9 perusahaan. Metode pengumpulan data yang digunakan penelitian ini adalah teknik dokumentasi. Analisis data penelitian menggunakan analisis statistik deskriptif dan uji nilai selisih mutlak dengan SPSS 21. Hasil penelitian menunjukkan bahwa cash flow memiliki pengaruh negatif signifikan terhadap keputusan investasi. Kesempatan investasi tidak memiliki pengaruh terhadap keputusan investasi. Profitabilitas memiliki pengaruh positif signifikan terhadap keputusan investasi. Growth opportunities terbukti dapat memediasi pengaruh antara cash flow terhadap keputusan investasi dan pengaruh antara profitabilitas terhadap keputusan investasi. Simpulan dari penelitian ini adalah penurunan keputusan investasi perusahaan dapat diminimalisir dengan meningkatkan profit perusahaan serta didukung peluang bertumbuh perusahaan di masa depan. This study aims to test growth opportunities in moderating the effect of cash flow, investment opportunities and profitability on investment decisions. The population in this study amounted to 10 oil and gas mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. The sample selection used a purposive sampling method to obtain 45 units of analysis from 9 companies. The data collection method used in this research is documentation technique. The research data analysis used descriptive statistical analysis and absolute difference test with SPSS 21. The results showed that cash flow has a significant negative effect on investment decisions. Investment opportunities have no influence on investment decisions. Profitability has a significant positive effect on investment decisions. Growth opportunities are proven to mediate the influence of cash flow on investment decisions and the influence of profitability on investment decisions. The conclusion of this study is that the decline in corporate investment decisions can be minimized by increasing company profits and supported by the opportunity to grow the company in the future.]]>
<![CDATA[Influence of Company Characteristics on Corporate Social Responsibility Disclosures in the Annual Reports of the Manufacturing Companies ]]>
<![CDATA[Ramadhani, Chintiya Febiana]]>;
<![CDATA[Agustina, Linda]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 1 (2019): March ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v8i1.28614
<![CDATA[This study aims to analyze the influence empirically about the characteristics of the company towards disclosure of CSR (Corporate Social Responsibility). All manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014 to 2016, namely 149 companies were the population used to determine whether or not there was influence between the characteristics of companies and disclosure of CSR. The sample in this study was taken using purposive sampling technique and selected a sample of 83 companies with 249 units of analysis and observation period for 3 years. Multiple regression analysis using IBM SPSS 24 is a data analysis technique used as a hypothesis testing tool. The results of this study prove that the first hypothesis, namely profitability can affect CSR disclosure, CSR disclosure is also influenced by how large the size of a company, and the leverage variable also has an influence on CSR disclosure but the direction is negative. While other variables, namely the size of the board of commissioners and public share ownership have no effect on CSR disclosure. The conclusion of this study is that the higher the level of profitability and size of the company can influence the increase in information about CSR disclosure, while the increase in the value of leverage makes the company will reduce information about the disclosure of CSR.]]>
<![CDATA[Factors Affecting Corporate Social Responsibility (CSR) Disclosure ]]>
<![CDATA[Oktavianawati, Leny]]>;
<![CDATA[Wahyuningrum, Indah Fajarini Sri]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 2 (2019): July ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i2.22745
<![CDATA[The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units of analysis. The analytical tool used in this research is multiple linear regression that have previously been analyzed by classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity).The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the corporate status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability, board of commissioners size and firm size have significant effect the CSRD. Meanwhile, corporate status findings do not significant affect the CSRD.]]>
<![CDATA[The Roles of Auditor's Reputation in Moderating the Factors Affecting Auditor Switching ]]>
<![CDATA[Qomari, Aliffa Nurul]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 3 (2019): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i3.23532
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, audit delay, dan audit fee terhadap auditor switching dengan reputasi auditor sebagai variabel moderating. Populasi dalam penelitian ini adalah 140 perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, yang menghasilkan sampel sebanyak 66 perusahaan. Penelitian ini menggunakan metode analisis statistik deskriptif, regresi logistik dan uji selisih mutlak untuk menguji variabel moderating. Pengujian hipotesis menggunakan program IBM SPSS Statistic 23. Hasil penelitian menjelaskan bahwa secara parsial opini audit memiliki hubungan yang negatif dan berpengaruh signifikan terhadap auditor switching, sedangkan audit delaydan audit fee tidak memiliki pengaruh terhadap auditor switching. Reputasi auditor tidak mampu memoderasi pengaruh dari opini audit, audit delay, dan audit fee terhadap auditor switching, sehingga reputasi auditor bukanlah merupakan variabel moderating dalam penelitian ini. Simpulan penelitian ini adalah semakin baikopini audit yang diterima perusahaan maka akan menurunkan kemungkinan perusahaan untuk melakukan auditor switching. Variabel moderating reputasi auditor tidak mampu memperkuat/memperlemah pengaruh opini audit, audit delay, maupun audit fee terhadap auditor switching.]]>
<![CDATA[Analysis of the Effect of Profitability and Effective Tax Rate on Capital Structure with Conservatism as a Moderating Variable ]]>
<![CDATA[Ningtiyas, Annisa Lufi]]>;
<![CDATA[Subowo, S]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 2 (2019): July ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i2.25252
<![CDATA[This study aims to investigate the effect of profitability and effective tax rate on capital structure with accounting conservatism as a moderating variable. The population are companies listing on Indonesia Stock Exchange in the last 5 years after the global crisis in 2008 that is 2014-2016 with 115 companies. The research sample was selected using purposive sampling technique. Based on the criteria, there are 67 samples with 201 units of analysis. Data were analyzed using moderate regression with SPSS 21. The results indicated that profitability has a negative effect on the capital structure. In contrast, effective tax rate has a positive effect on the capital structure. Accounting conservatism is a kind of pseudo-moderation that has a positive influence on the capital structure. However, as a moderating variable accounting conservatism is only able to moderate the effect of effective tax rate on capital structure. The results indicated that accounting conservatism significantly weakens the effect of effective tax rates on the capital structure. Based on the results, it can be concluded that the capital structure is influenced by profitability, effective tax rate, accounting conservatism, and the effect of effective tax rate on capital structure moderated by accounting conservatism.]]>
<![CDATA[The Analysis of Sustainability Report Disclosure in the Companies listed on the IDX Year 2014 – 2016 ]]>
<![CDATA[Arumsari, Yogi]]>;
<![CDATA[Asrori, Asrori]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 3 (2019): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i3.26419
<![CDATA[This research aims to get empirical evidence about the effect of firm size, leverage, audit committee, and environmental performance on sustainability report disclosure. The population of this research was all entities listed in the Indonesia Stock Exchange (IDX) during the years of 2014 – 2015 as many as 568 companies. In addition, sample was selected by using purposive sampling method. There were 22 companies as the final sample. During 2014 – 2015, there were 66 unit of analysis. Furthermore, hypotheses were examined by multiple regression analysis using SPSS 22.0 program. The results indicate that firm size and leverage have a negative and significant effect on sustainability report disclosure. Then, audit committee does not have a positive and significant effect on sustainability report disclosure and environmental performance has a positive and significant effect on sustainability report disclosure. Therefore, it can be concluded that environment performance can provide an important role in sustainability report disclosure.]]>
<![CDATA[The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality ]]>
<![CDATA[Kurniasih, Indah]]>;
<![CDATA[Kiswanto, Kiswanto]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 2 (2019): July ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i2.26708
<![CDATA[The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of director size, firm size, leverage, and profitability. This research uses secondary data with population of 144 manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2014-2016. The sample selection method was purposive sampling which generates 87 firms as the sample. The data analysis method was multiple linear regression analysis by IBM SPSS version 23.The results showed that the auditor industry specialization and audit committee accounting expertise have positive effect on audit quality. While the audit committee finance and supervisory expertises do not affect the audit quality. Control variables board of commissioner size, firm size, leverage, and profitability affect to audit quality. However, board of director size does not affect to audit quality. The conclusion of this research is auditor industry specialist and audit committee who has accounting expertise are able to improve the audit quality.]]>
