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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 Effect of Profitability, Liquidity, and Leverage on Tax Agresiveness with Corporate Governance as Moderating Variable Dianawati, Dianawati; Agustina, Linda
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.41626

Abstract

The purpose of this study is to analyze the effect of corporate governance in moderating the relationship between profitability, liquidity, and leverage on tax aggressiveness. The study population includes financial companies listed in the Corporate Governance Perception Index (CGPI) for the 2015-2017 periods as many as 60 companies. This study used purposive sampling technique and obtained 48 companies with 35 units of analysis after reducing 13 outlier data. Data collection techniques are documentation and data analysis using descriptive statistical and inferential statistical analysis. Hypothesis testing uses the absolute difference test. The results showed that corporate governance moderates the effect of liquidity on tax aggressiveness. However, corporate governance does not moderate the relationship between profitability and leverage on tax aggressiveness. Meanwhile, profitability, liquidity, and leverage do not affect tax aggressiveness. The conclusion of the research shows the role of corporate governance in moderating the relationship between liquidity and corporate tax aggressiveness. Research findings prove the important role of corporate governance in suppressing tax aggressiveness. Properly organized corporate governance can increase transparency in corporate management to achieve company goals and reduce aggressive tax actions. Keywords: Tax Aggressiveness, Profitability, Liquidity, Leverage, Corporate Governance
Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure Kirana, Asyifa Dea; Prasetyo, Andrian Budi
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.41944

Abstract

This study aims to analyze the effect of board characteristics, ownership structure and company characteristics on CSR disclosure. The population of this study are non-financial companies that listed on the Indonesia Stock Exchange (IDX) which issues sustainability reports separately from the annual report for the year 2017-2018. Based on the purposive sampling method as a method of data collection, a total of 20 non-financial companies have published sustainability reports separately from the annual reports for 2017 and 2018 respectively. Multiple regression analysis used to test the research hypotheses. The results of this study indicate that the proportion of women on the board, board of director ownership concentration, profitability and leverage negatively affect the CSR, while the rest of variables does not affect the CSR disclosure. Keywords: CSR disclosure; board characteristics; ownership structure; company characteristics; sustainability report
Taxpayer Compliance Based on Awareness and Policy Suhendar, Dadang; Hakim, Dani Rahman
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.42043

Abstract

This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance. Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically. Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality
The Effect of Firm Size, Profitability, and Leverage on Intellectual Capital Disclosure with Audit Committee as Moderator Septiana, Septiana; Subowo, Subowo
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42066

Abstract

The study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure with audit committee as a moderator. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2014-2016 that is 48 companies. The sample was chosen by purposive sampling method with some criteria so that it was obtained 24 companies with 72 analysis units. The data analysis technique used was moderating regression analysis that processed with SPSS 21. The result of this study showed that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have positive effects but insignificant. The audit committee moderates the influence of firm size on intellectual capital disclosure but the audit committee cannot moderate the influence of profitability and leverage on intellectual capital disclosure. The conclusion of this study is large companies and companies that have high debt levels can minimize business risk by disclosing intellectual capital. Keyword: Audit Committee; Firm Size; Intellectual Capital Disclosure; Leverage; Profitability
The Effect of Profitability, Leverage, and Firm Size on Earnings Quality with Independent Commissioners as Moderating Variable Purnamasari, Eva; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42067

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on earnings quality with an independent commissioner as a moderating variable. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sample selection uses a purposive sampling technique that produces a sample of 41 companies. The method used in this study is the documentation technique using secondary data derived from financial statements. The analytical tool used is Moderate Regression Analysis (MRA) with the help of SPSS software version 22. The results of this study indicate that profitability and firm size significantly have a positive effect on earnings quality. Meanwhile, leverage significantly has a negative effect on earnings quality. The effect of profitability and leverage on earnings quality cannot be moderated by independent commissioners. However, independent commissioners can only moderate the effect of firm size on earnings quality. The conclusion of this research is that companies can increase profitability and firm size and reduce the level of leverage to be able to produce quality profits by optimizing the proportion of independent commissioners in large companies. Keywords: Profitability; Leverage; Firm Size; Earnings Quality; Independent Commissioners
The Effect of Financial Performance on Profit Growth Moderated by CSR Disclosure NIKMAH, ULFATUN; Fajarini, Indah
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42070

Abstract

Profit growth is one of the indicators used by stakeholders to know the company’s financial performance before. The high-profit growth represents that financial performance is well. The emergence of the obligation to disclose Sustainability Reporting including CSR affects financial performance and profit growth. This study intended to know the effect of financial performance on profit growth moderated by CSR disclosure. Financial performance was measured by using Net Profit Margin (NPM), Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). The population was 42 consumer goods industry sector companies registered on the Indonesia Stock Exchange from 2014 to 2016. The study used purposive sampling method and obtained 75 analysis units from 15 companies with 5 years of observation. The data analysis technique used moderating regression analysis with SPSS. The study showed that NPM had a significant positive effect on profit growth, whereas ROE, CR, and DER did not. CSR could moderate the effect of NPM, ROE, and DER to profit growth, but it could not moderate the effect of CR to profit growth. The conclusion was CSR disclosure proven to strengthen financial performance on profit growth. Keywords: Corporate Social Responsibility; Current Ratio; Debt to Equity Ratio; Net Profit Margin; Profit Growth; Return on Equity
The Role of Financial Performance in Increasing Environmental Performance with Firm Size as Moderating Variable Tri Handayani, Elfa Dikah; Wahyudin, Agus
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42093

Abstract

This study aims to analyze and obtain empirical evidence about the effect of profitability and leverage on environmental performance with size as a moderating variable. This research is a quantitative study with data collection technique through documentation in the form of annual financial reports. The population of this study is 143 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016-2018. Based on purposive sampling technique were obtained a sample of 65 companies and 195 analysis units. The data analysis technique used is moderated regression analysis (MRA) with IBM SPSS 25 software. This study found a significant negative effect between profitability and leverage on environmental performance and firm size is able to moderate the effect of profitability and leverage on environmental performance. Based on the results, this study concludes that the large company will try to improve their environmental performance when profitability and leverage conditions increase or decrease. Future research is suggested to use the amount of carbon produced, the amount of water used, and the number of work accidents as a measurement of environmental performance. Keywords: Profitability; Leverage; Environmental Performance; Size; Financial Performance
Corporate Social Responsibility Disclosure, Corporate Governance Disclosures, and Firm Value In Indonesia Chemical, Plastic, and Packaging Sub-Sector Companies Firmansyah, Amrie; Husna, Mitsalina Choirun; Putri, Maritsa Agasta
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.42102

Abstract

This study aims to examine environmental disclosure, social disclosure, economic disclosure, and corporate governance disclosures on the firm value in Indonesia. This study uses a quantitative method with multiple regression. This study employs data from chemical, plastic, and packaging sub-sector companies which listed in the IDX. After purposive sampling was conducted, the final sample consists of eleven companies from 2016 up to 2019. The result suggests that environmental disclosure positively affects firm value. Meanwhile, economic and social disclosures do not affect firm value. Also, the disclosure of corporate governance does not affect firm value. The companies should consider that environmental activities as a strategy for the company, and these activities show that the company's success in the capital market is related to investors' positive response. Keywords: Corporate Governance, Economic, Environmental, Social, Disclosure
Lombok’s Tsunami and Stock Abnormal Returns Suryani, Ani Wilujeng; Pertiwi, Karina Dian
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.42584

Abstract

Natural disaster often brings damage to the economy, including the decrease of stock’s market value. For this reason, this study aims to determine the effect of the tsunami earthquakes in Lombok in 2018 on abnormal returns and cumulative abnormal returns of insurance companies. This study used the event study approach, with three days window period after the three tsunami earthquakes from July to August 2018. The sample of this study is the stock price of 14 insurance companies listed on the Indonesia Stock Exchange. To test whether abnormal return exists, a one-sample t-test was used on the average abnormal and cumulative returns. The results show that the tsunami earthquake disasters in Lombok in 2018 have a significant effect on cumulative abnormal returns of insurance companies stocks, and this effect even bigger on the third tsunami. This finding shows that the market reacts to continuous disaster by considering the earthquake as negative information and thus decrease the stock price. This study implies that investors may buy the stocks after the disaster to get a cheaper price or hold the stocks to avoid loss. Keywords: abnormal return; event study; Lombok tsunami earthquake; signaling theory
The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness Pratama, Indriyani; Suryarini, Trisni
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42687

Abstract

The study aimed to analyze the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness with a board of independent commissioners as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange in 2014-2018 were the population in this study. Sampling in this study used a purposive sampling technique. The sample selection in this study used a purposive sampling technique so that there were 24 companies with 120 analysis units. The method of analysis used in this study was the panel data regression method using the Eviews 9 application program. The results showed that capital intensity and inventory intensity partially do not have a significant effect on tax aggressiveness, while profitability partially has a significant positive effect on tax aggressiveness. The board of Independent commissioners is not able to moderate the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness. The conclusion of this study is only profitability which has a significant effect on corporate tax aggressiveness, so it is proven that the more profit the company receives will trigger the company to take tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Inventory Intensity; Profitability; Independent Board of Commissioners

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