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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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Factors that Affect Audit Delay in Companies at LQ 45 Yulianti, Yulianti; Astutik, Dwi Tri; Widowati, Sri Yuni; Prapti, Lulus
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.46138

Abstract

This study aims to examine the effect of total assets, return on assets (ROA), debt to asset ratio (DAR), and auditor’s opinion on audit delay. The population used in this study is LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The number of samples used is 25 companies. The sampling method in this research is purposive sampling. Based on the predetermined sample criteria, the total sample of this research is 100 companies. The type of data used is secondary taken from the company’s financial statements. The analysis technique used in this research is multiple linear regression. The results of the analysis in this study indicate that total assets, return on assets (ROA), debt to asset ratio (DAR) affect audit delay. Audi delay is getting smaller when the company receives pressure from stakeholders. Large companies and those with debt will receive more attention from stakeholders. When profits make the company want to publish its financial statements to related parties immediately. The auditor will remain professional in running the business so that there is no impact from the opinion given by the audit delay. Keywords: Audit Delay; Total Assets; Return on Assets (ROA); Debt to Asset Ratio (DAR); Auditor’s Opinion
Profitability as a Moderating Variable of Systematic Risk in Mining Companies Lasmana, Syaiful Andy; Wahyudin, Agus
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.47343

Abstract

This study aims to examine the effect of liquidity, earning variability, and firm size on systematic risk with profitability as a moderating variable. Some 37 mining companies listed on the Indonesia Stock Exchange in 2014-2016 are selected as the population of this study. Total 26 companies with 78 units of analysis are obtained using the purposive sampling technique. The data analysis technique used is the method of testing the moderation regression model with the IBM SPSS 21 analysis tool. The results show that liquidity and firm size are not related to systematic risk while earning variability has a significant negative effect on systematic risk. The results of the moderation test prove that profitability does not significantly moderate the effect of liquidity on systematic risk, but moderates the effect of earning variability and firm size on systematic risk. This study concludes that systematic risk is affected by earning variability while profitability moderates the effect of earning variability and firm size on systematic risk. Keywords: Earning Variability; Liquidity; Profitability; Systematic Risk; Firm Size
Factors Affecting Accounting Conservatism in Indonesia Noviyanti, Anita; Agustina, Linda
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.48752

Abstract

The purpose of this study is to analyze and obtain empirical evidence regarding the role of managerial ownership, institutional ownership, independent commissioners, leverage, liquidity, growth opportunity, and litigation risk that affect accounting conservatism. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with 147 companies. The sample in this research was selected through a purposive sampling technique so that the final sample was obtained by 37 companies with 111 units of analysis. Data collection techniques use documentation techniques. The data analysis technique used in this research is descriptive statistical analysis and inferential statistical analysis which uses multiple linear regression analysis with IBM SPSS 22. The results of the research indicate that independent commissioners have a positive and significant effect on accounting conservatism. Institutional ownership has a negative and significant effect on accounting conservatism while managerial ownership, leverage, liquidity, growth opportunity, and litigation risk do not affect accounting conservatism. This study concludes that institutional ownership and independent commissioners influence accounting conservatism. Keywords: Accounting Conservatism; Good Corporate Governance; Leverage; Liquidity; Growth Opportunity; Litigation Risk
The Determinants of Banking Stock Returns in Indonesia Using Intervalling Method Jati, Damar Kartika; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.48753

Abstract

This study aims to analyze the effect of LDR, ROA, CAR, EPS, and DER on stock returns by the method of intervalling. This study takes the banking population listed on the Indonesia Stock Exchange (BEI) in 2015-2017 as many as 45 banks. The sampling technique used purposive sampling and obtained 25 banks so that 150 units of analysis for data 6 months and 75 units of analysis for data 12 months. The data uses semester, annual financial reports, and stock closing prices for 2015-2017. The multiple regression analysis method was used in this study with the IBM SPSS 21.0 analysis tool. The results of data analysis show that CAR has a significant positive effect on stock returns at intervals of 6 and 12 months. ROA has a significant negative effect on stock returns at 12-month intervals. LDR, EPS, and DER do not affect stock returns. The conclusion of this study is that CAR can affect stock returns. Keywords: Stock Return, Loan to Deposit Ratio; Return on Assets; Capital Adequacy Ratio; Earning per Share; Debt to Equity Ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH Marharani, Amanda Kyka; Yulianto, Agung
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9746

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor pelaksanaan tugas dan tanggung jawab Dewan Pengawas Syariah, Kepatuhan Syariah dan surat berharga syariah terhadap tingkat pengungkapan Islamic Social Reporting pada Bank Umum Syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia tahun 2010- 2013 sebanyak 12 bank. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 8 Bank Umum Syariah dengan 32 unit analisis. Teknik analisis dari penelitian ini adalah analisis deskriptif dan analisis statistik inferensial dengan menggunakan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa penerbitan surat berharga syariah berpengaruh positif terhadap tingkat pengungkapan Islamic Social Reporting pada bank umum syariah di Indonesia. Sedangkan pelaksanaan tugas dan tanggungjawab Dewan Pengawas Syariah dan kepatuhan syariah tidak berpengaruh terhadap tingkat pengungkapan Islamic Social Reporting pada bank umum syariah di Indonesia.The study aimed to determine the factors of Duties and Responsibilities of Sharia Supervisory Boards, Sharia Compliance and issuance Islamic securities of Islamic Social Reporting disclosure level of Sharia Banks in Indonesia. The population in this research was all of the Sharia Banks in Indonesia on 2010- 2013 are 12 banks. The method that used in this research was purposive sampling. The sample of this research was 8 Sharia Banks with 32 unit analysis. The technical analysis in this research were descriptive analysis and inferential analysis with multiple linear regression method. The result of this research showed that the issuance of Islamic Securities has positive effect by Islamic Social Reporting Disclosure Level of Sharia Bank in Indonesia. However, Duties and Responsibilities of Sharia Supervisory Boards and Sharia Compliance were not determine by Islamic Social Reporting Disclosure Level of Sharia Bank in Indonesia.
ANALISIS DETERMINAN TAX AGGRESSIVENESS PADA PERUSAHAAN MULTINASIONAL Siswianti, Siswianti; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9747

Abstract

Penelitian ini menganalisis pengaruh komite audit terhadap leverage, pengaruh komite audit, corporate social responsibility, ukuran perusahaan, dan leverage terhadap tax aggressiveness, pengaruh komite audit terhadap tax aggressiveness melalui leverage. Populasi penelitian ini adalah perusahaan multinasional non-finance yang terdaftar di Bursa Efek Indonesia periode 2010-2013 sebanyak 124 perusahaan. Pemilihan sampel menggunakan metode purposive sampling. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Hasil penelitian ini menunjukkan bahwa komite audit berpengaruh positif terhadap leverage. Corporate Social Responsibility dan ukuran perusahaan berpengaruh positif terhadap tax aggressiveness. Komite audit dan leverage tidak berpengaruh terhadap tax aggressiveness. Hasil penelitian ini juga menemukan bahwa leverage tidak dapat memediasi pengaruh komite audit terhadap tax aggressiveness.The aims of this research are to examine the effects of audit committee on leverage, to find the effects of audit committee, corporate social responsibility, company size, and leverage on tax aggreesiveness, to detect the effects of audit committee on tax aggressiveness through leverage. The population in this research is non-finance multinational company listed on the Indonesia Stock Exchange in 2010-2013. In the selection of the sample the study uses purposive sampling method. Under this method, the company obtained a sample of 124 companies. The tool to analyze this hypothesis is path analysis using AMOS sofware version 21. The results of this research indicate that audit committee has a positive effect on leverage. Corporate Social Responsibility and company size has a positive effect on tax aggressiveness. The audit committee and leverage has no effect on tax aggressiveness. The results of this to find that leverage can not mediating audit committee effect on tax aggressiveness.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN PERBANKAN INDONESIA Simarmata, Rhoma; Subowo, Subowo
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9748

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris terkait pengaruh intellectual capital (IC) baik perhitungan secara value added (VAICTM) maupun masing-masing komponen IC, yakni : capital employed efficiency (CEE), human capital efficiency (HCE) dan structural capital efficiency (SCE) terhadap kinerja keuangan (return on asset) dan nilai perusahaan (price book value) perbankan yang terdaftar di BEI di 2010-2013. Jumlah sampel yang diobservasi yaitu 118 dengan teknik pengambilan sampel menggunakan metode populasi dari 30 perusahaan perbankan. Teknik analisis yang digunakan adalah regresi linear berganda dengan menggunakan empat model regresi. Hasil penelitian menunjukkan bahwa modal intellectual capital (VAICTM) berpengaruh positif terhadap kinerja keuangan (ROA) dan nilai perusahaan (PBV). CEE berpengaruh positif terhadap kinerja keuangan, namun berpengaruh negatif terhadap nilai perusahaan, HCE terbukti berpengaruh positif baik terhadap kinerja keuangan maupun nilai perusahaan, dan SCE terbukti berpengaruh negatif baik terhadap kinerja keuangan dan begitu juga terhadap nilai perusahaan. Saran yang dapat diberikan dari adanya penelitian ini adalah sebaiknya perusaahaan perbankan dapat mengelola masing-masing indikator modal intelektual lebih baik agar dapat meningkatkan performa perusahaan.The study is conducted with the purpose of acquiring empirical evidence related to the influence of intellectual capital (IC) in calculation of value added (VAICTM) and also each components of IC, there are capital employed efficiency (CEE), human capital efficiency (HCE) and structural capital efficiency (SCE) toward the financial performance (return on asset) and value of company (price book value). The sample in this research is 118 by using population method sampling of 30 banking companies. The technique analysis used is the multiple linear regression which used four models of regression. The research result showed that intellectual capital (VAICTM) has positive influence to the financial performance (ROA) and value of company (PBV). CEE has positive influence to the financial performance but negative influence to the value of company, HCE proven has positive influence to the financial performance and also to the value of company, and SCE proven has negative influence either to the financial performance or the value of company. Advice that can be given the presence of this research is the banking companies able to manage each components of intellectual capital better to improve the performance of company.
ANALISIS DETERMINAN AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA Hardini, Ziza Gita; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9749

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap tingat audit delay pada pemerintah kabupaten/kota di Indonesia, faktor-faktor tersebut antara lain akuntabilitas kinerja, ukuran daerah, dan opini auditor. Populasi penelitian ini adalah pemerintah kabupaten/kota di Indonesia yang memenuhi kriteria yang telah ditetapkan dengan jumlah 151 pemerintah kabupaten/kota. Data yang digunakan adalah data sekunder yaitu Laporan Keuangan Pemerintah Daerah (LKPD) yang diterbitkan oleh BPK dalam bentuk Laporan Hasil Pemeriksaan (LHP) dan hasil penilaian Akuntabilitas Kinerja Instansi Pemerintah (AKIP) tahun 2012 yang dikeluarkan oleh KemenPAN. Metode analisis data yang digunakan adalah analisis statistik deskrptif dan analisis statistik inferensial. Hasil penelitian menunjukkan bahwa rata-rata audit delay yang terjadi sebesar 137 hari. Akuntabilitas kinerja tidak berpengaruh terhadap audit delay, sedangkan ukuran daerah dan opini auditor berpengaruh signifikan negatif terhadap audit delay pada pemerintah kabupaten/kota di Indonesia. Secara simultan variabel independen berpengaruh signifikan terhadap variabel dependen. Saran untuk peneliti selanjutnya diharapkan melakukan pengukuran audit delay dengan mengukur dari akhir periode akuntansi hingga laporan keuangan diserahkan kepada BPK dan dari tanggal terbitnya surat tugas audit hingga tanggal tebitnya laporan auditor.This study aims to analyze the factors that affect the degree to audit delay at the district / city in Indonesia, these factors include the accountability of the performance, municipal size, and the auditor's opinion. The study population was the district / city in Indonesia that meet the criteria established by the number 151 district / city governments. The data used is secondary data, it is Local Government Finance Report (LKPD) issued by the BPK in the form of Audit Reports (LHP) and the results of the assessment Government Performance Accountability (AKIP) in 2012 issued by KemenPAN. Data analysis method used is descriptive statistical analysis and inferential statistical analysis. The results showed that the average of audit delay is 137 days. Performance accountability has not significant effect on audit delay, while the municipal size and the auditor’s opinion has significant negative effect on audit delay at the district / city in Indonesia. Simultaneously, independent variables have significant effect on the dependent variable. For the further researcher is expected to perform audit delay measurements by measuring from the end of the accounting period to the financial statements submitted to the BPK and from the issuance date of audit assignment letter until the issuance date of auditor's report.
DETERMINAN KINERJA MANAJERIAL PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN KUDUS Ilah, Faidlol; Yanto, Heri
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9750

Abstract

Terwujudnya efisiensi bagi organisasi tidak lepas dari kemampuan manajemen dalam perencanaan, pengkoordinasian, dan pengendalian berbagai aktivitas dan sumber daya yang dimilikinya. Penelitian ini menggunakan sampel sejumlah 100 pegawai instansi pemerintahan pada satuan kerja perangkat daerah Kabupaten Kudus. Pengumpulan data dengan menggunakan kuesioner. Analisis data dalam penelitian ini asumsi klasik dan regresi berganda. Hasil penelitian menunjukkan secara parsial, kepuasan kerja, gaya kepemimpinan, partisipasi anggaran, job relevant information dan locus of control berpengaruh positif signifikan terhadap kinerja manajerial. Kepuasan kerja, gaya kepemimpinan, partisipasi anggaran, job relevant information dan locus of control berpengaruh positif signifikan terhadap kinerja manajerial secara bersama.Realization of efficiency for the organization can not be separated from management capabilities in planning, coordinating, and controlling a variety of activities and its resources. This study used a sample of 100 employees of government agencies at the local work unit Holy District. Collecting data using questionnaires.Analysis of the data in this study classical assumptions and regression. The results showed a partial job satisfaction, leadership style, budget participation, relevant job information and locus of control significant positive effect on managerial performance. Job satisfaction, leadership style, budget participation, job relevant information and locus of control significant positive effect on managerial performance simultaneously.
DETERMINAN KEBIJAKAN DIVIDEN TUNAI DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Candra, Nayoko Adi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9751

Abstract

Tujuan dilakukan penelitian ini untuk menjelaskan pengaruh likuiditas, leverage, ukuran perusahaan terhadap kebijakan dividen tunai dengan profitabilitas sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011 – 2013 yang berjumlah 141 perusahaan. Penentuan sampel menggunakan metode purposive sampling yang kemudian diperoleh 19 perusahaan manufaktur. Metode analisis yang digunakan adalah analisis jalur. Hasil yang diperoleh dalam penelitian ini adalah likuiditas tidak berpengaruh terhadap profitabilitas sedangkan leverage dan ukuran perusahaan berpengaruh terhadap profitabilitas. Profitabilitas berpengaruh terhadap kebijakan dividen tunai. Profitabilitas tidak dapat menjadi variabel intervening anatara likuiditas, leverage dan ukuran perusahaan terhadap kebijakan dividen tunai. Simpulan dari penelitian ini yaitu besarnya leverage dan ukuran perusahaan terbukti mampu mempengaruhi rendahnya profitabilitas. Perusahaan yang mempunyai profitabilitas besar tidak selalu memberikan dividen yang tinggi. Saran bagi investor yang menginginkan dividen tinggi hendaknya memilih perusahaan dengan tingkat hutang rendah. Bagi perusahaan hendaknya pemenuhan keuangannya dipenuhi dengan modal sendiri. Bagi penelitian selanjutnya hendaknya menggunakan sampel yang lebih luas.The purpose of this research to clarify the effect of liquidity , leverage , size of the company to cash dividend policy with profitability as an intervening variable. The population in this study are all companies listed on the Indonesia Stock Exchange period 2011 - 2013 totaling 141 companies. The samples using purposive sampling method which was then acquired 19 manufacturing companies. The analytical method used is path analysis. The results obtained in this study is the liquidity does not affect the profitability and the size of the company while the leverage effect on profitability. Profitability affect the cash dividend policy. Profitability can not be intervening variables anatara liquidity, leverage and the size of the company against cash dividend policy. Conclusions from this research that the amount of leverage and the size of the company proved capable of affecting low profitability. Companies that have a large profitability does not always give a high dividend. Suggestions for investors who want high dividends should choose companies with low debt levels. For companies should fulfill their financial filled with their own capital. For further research should use a broader sample.

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