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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
 35   36   37   38   39 
Transfer Pricing of Manufacturing Companies in Indonesia Hikmatin, Rohmah; Suryarini, Trisni
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.27706

Abstract

This study aims to analyze the effect of the variables of Tax, Mechanism of Bonuses, Foreign Ownership, and Company Size on Transfer Pricing Transactions in manufacturing companies. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2014-2016. The samples were selected using purposive sampling method and obtained 20 companies or 60 units of analysis which were the object of observation. The technique of data analysis in this research is Partial Regression Analysis with the help of software SmartPLS version 3.0. The results of this study indicate that foreign ownership has a significant affects on transfer pricing transaction. Tax variables, bonus mechanisms, and company size have no significant effect on transfer pricing transactions. As many as four hypotheses submitted only one received, namely foreign ownership has a significant effect on transfer pricing transaction. The conclusions in this study indicate that the higher foreign ownership will affect the transfer pricing transaction. The higher the value of the tax variable, the bonus mechanism, and the size of company does not affect the transfer pricing transaction with the manufacturing companies.
Effect of Managerial Ownership, Leverage, Firm Size and Profitability on Accounting Conservatism Solichah, Nur; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.27847

Abstract

This study aims to obtain empirical evidence about the effect of managerial ownership, leverage, firm size, and profitability on accounting conservatism. The population of this study were 149 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 until 2016. The number of samples used was 82 companies with a unit of analysis of 246. The selection of research samples using purposive sampling method. The analytical tool used to test the hypothesis is multiple regression analysis using IBM SPSS 23. The results of this study prove that managerial ownership, leverage, firm size, and profitability simultaneously influence accounting conservatism. The hypothesis testing partially shows that the size of the company has a significant positive effect on accounting conservatism. Profitability has a significant negative effect on accounting conservatism. Meanwhile, managerial ownership and leverage have no significant effect on accounting conservatism. Conclusions in this study indicate that the greater the size of the company will increase the application of accounting conservatism while the greater the profitability will reduce the application of accounting conservatism in manufacturing companies.
Determination of the Occurrence of Accounting Fraud Tendency in Islamic Savings-Loans and Financing Cooperatives in the City of Semarang Kumara, Sania Anggita Endah; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.27918

Abstract

The purpose of this study is to analyze the influence of company size, profitability, environmental performance, media exposure to carbon emission disclosure and institutional ownership as a moderating variable. The population in this study was all companies which published sustainability reports and were listed on the Indonesia Stock Exchange in 2014-2018 with a total of 43 companies. The sample in this study was included as saturated samples so that the total sample was 43 companies with 132 units of analysis. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis in Eviews9. The results show that environmental performance has a significant positive effect on carbon emission disclosure. Meanwhile, company size, profitability, and media exposure do not affect on carbon emission disclosure. Then, institutional ownership weakens the effect of environmental performance on carbon emission disclosure. Institutional ownership also cannot moderate the effect of company size, profitability, and media exposure on carbon emission disclosure. Based on the results of the study, it can be concluded that the factor that is proven to affect carbon emission disclosure is environmental performance. Further researchers are advised to use other measuring devices so that they can get results from other perspectives.
Intention to Do Whistleblowing of Government Internal Supervisory Apparatus at the Inspectorate of Central Java Province Lidiarti, Andina; -, Sukirman
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.27967

Abstract

The purpose of this study is to examine the effects of internal locus of control and organizational commitment in moderating the relationship of professional commitment and anticipatory socialization on the intention of whistleblowing. The population were all Government Internal Supervisory Apparatus (APIP) at the Inspectorates of Central Java as many as 55 employees. The sampling technique used saturation sampling and obtained 49 respondents. The analytical method used is Structural Equation Modeling- Partial Least Square (SEM-PLS) with the SmartPLS 3.0 analysis tool. The results show that professional commitment and anticipatory socialization partially have positive effect on the intention of whistleblowing. Internal locus of control was not able to moderate the effect of professional commitment and anticipatory socialization on the intention of whistleblowing. Organizational commitment was able to strengthen the effect of professional commitment on the intention of whistleblowing. Organizational commitment was not able to moderate the effect of anticipatory socialization on the intention of whistleblowing. The conclusions are professional commitment and anticipatory socialization affect on the intention of whistleblowing and organizational commitment can strengthen the relationship of professional commitment on the intention of whistleblowing.
The Effects of Environmental Performance, Profit Margin, Firm Size, and Environmental Disclosure on Economic Performance Andriana, Adhe Eva; Anisykurlillah, Indah
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.28659

Abstract

This study aims to identify the effects of environmental performance, profit margin, and firm size to economic performance, and its effect mediated by environmental disclosure. The population are mining and oil and gas companies listed on the Indonesia Stock Exchange from 2013 to 2017 in the amount of 38 companies. The sample selection used purposive sampling technique and obtained 10 companies with 50 units of analysis. The data analysis techniques in this research were Path Analysis and Sobel Test. The results indicate that environmental performance and environmental disclosure have significant positive effect on economic performance. Profit margin and firm size do not have significant effect on economic performance. Environmental performance and firm size have no significant effect on economic performance through environmental disclosure. Profit margin has a significant effect on economic performance through environmental disclosure. The conclusions in this study indicate that the higher level of environmental performance and environmental disclosure lead to the higher level of economic performance. In addition, the higher level of profit margin leads to the higher level of environmental disclosure, as the result the level of economic performance gained.
Determination of External Auditor Selection Septiana, Milla; Khafid, Muhammad
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.29922

Abstract

This study aims to examine the effects of the size of independent commissaries, the effectiveness of audit committee and leverage on the selection of external auditors with firm size as moderation variable. The population of this research was all the companies of financial sector listed on the Indonesia Stock Exchange at 2017 as many as 95 companies. The samples were determined using purposive sampling technique. There were 89 companies as research samples and units of analysis. Moreover, the data were collected by documentation method. Analysis of research data used descriptive statistics and inferential statistics. The results indicate that the size of independent commissaries, the effectiveness of audit committee and leverage significantly have positive effect on the auditor selection. Firm size moderates the effects of the size of board of independent commissaries and leverage on the auditor selection, but does not moderates the effect of audit committee effectiveness on the auditor selection. Based on the research results, it shows that the size of board of independent commissaries with firm size as moderation can increase the selection of Big Four external auditor, while leverage with firm size as moderation can decrease the selection of Big Four external auditor.
The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation Maharani, Fifi Setya; Baroroh, Niswah
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30039

Abstract

This study aims to examine the effects of leverage, executive character, and institutional ownership on tax avoidance with political connection as a moderating variable. The population was 48 mining companies listed in the Indonesia Stock Exchange during the period of 2014-2017. The sampling method was a purposive sampling method and selected 52 units of analysis from 14 companies. Analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test. The results show that leverage has a significant negative effect while executive character and institutional ownership have no effect on tax avoidance. Then, political connection significantly moderates the effect of leverage and executive character but it does not significantly moderate the effect of institutional ownership on tax avoidance. The conclusion of this research is only leverage which has an effect on tax avoidance and political connection only moderates the effect of leverage and executive character on tax avoidance.
Analysis of the Determinant of Effective Tax Rate Nurkholisoh, Dwi; Hidayah, Retnoningrum
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30098

Abstract

This study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies listed in the IDX in 2015-2017 period as many as 155 companies. The research sample of 44 companies was obtained using a purposive sampling method, so it was obtained 132 units of analysis. Unit analysis was reduced outlier data by 46 data, total final data was 86 data. Hypothesis testing used multiple linear regression with Minitab software 17. The results show that the proportion of commissioners is not affected by ETR. The audit committee and size of the board of commissioner have significant negative effect on ETR. Institutional ownership and capital intensity ratio have significant positive effect on ETR. The conclusions of study are that the audit committee and size of the board of commissioner have significant negative effect on ETR. This shows that the supervision by the audit committee and the board of commissioners on management is carried out optimally and effectively. Institutional ownership and capital intensity ratio have significant positive effect on ETR. This shows that the institute has not utilized the maximum supervision and management has not take advantage of the depreciation of fixed assets.
The Effect of Liquidity, Leverage, and Operating Capacity on Financial Distress with Managerial Ownership as a Moderating Variable Larasati, Hanum; Wahyudin, Agus
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.30176

Abstract

This study intends to examine the effect of liquidity, leverage, and operating capacity ratio on financial distress risk with managerial ownership as moderator. The population of this study was all of the property, real estate and construction services companies listed on the IDX in 2013-2017 as many as 55 companies. This study used purposive sampling technique for the selection of samples that produced 17 companies or 68 analysis units. Moderation regression was used as analytical method in this study with SPSS 23 as the analytical tool. This research shows that liquidity does not affect on financial distress risk, while leverage and operating capacity affect on financial distress risk. Managerial ownership is able to moderate the effect of leverage ratio and operating capacity on financial distress risk, but is not able to moderate the effect of liquidity on financial distress risk. The conclusion of this study is that the financial distress risk is influenced by leverage, operating capacity, leverage moderated by managerial ownership, and operating capacity moderated by managerial ownership.
The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership Krisnawanto, Kurniawan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.32347

Abstract

The purpose of this study is to analyze the influence of company size, profitability, environmental performance, media exposure to carbon emission disclosure and institutional ownership as a moderating variable. The population in this study was all companies which published sustainability reports and were listed on the Indonesia Stock Exchange in 2014-2018 with a total of 43 companies. The sample in this study was included as saturated samples so that the total sample was 43 companies with 132 units of analysis. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis in Eviews9. The results show that environmental performance has a significant positive effect on carbon emission disclosure. Meanwhile, company size, profitability, and media exposure do not affect on carbon emission disclosure. Then, institutional ownership weakens the effect of environmental performance on carbon emission disclosure. Institutional ownership also cannot moderate the effect of company size, profitability, and media exposure on carbon emission disclosure. Based on the results of the study, it can be concluded that the factor that is proven to affect carbon emission disclosure is environmental performance. Further researchers are advised to use other measuring devices so that they can get results from other perspectives.

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