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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 Financial Health on Profitability with Islamic Corporate Governance as A Moderating Variable Laeli, Azizatul; Yulianto, Agung
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11197

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kesehatan finansial terhadap profitabilitas dengan Islamic Corporate Governance sebagai variabel moderating. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang ada di Indonesia. Berdasarkan data Statistik Perbankan Syariah, jumlah BUS adalah 12. Sampel yang digunakan berjumlah 10 BUS dengan menggunakan teknik purposive sampling. Data yang dikumpulkan berupa laporan tahunan Bank Umum Syariah mulai tahun 2010 hingga tahun 2015. Teknik analisis dalam penelitian ini menggunakan analisis deskriptif dan analisis inferensial. Metode analisis yang digunakan adalah Analisis Regresi Linier Berganda. Pengujian hipotesis menggunakan program SPSS 21. Hasil penelitian menunjukkan bahwa secara langsung variabel kesehatan NPF dan FDR berpengaruh positif terhadap profitabilitas (ROA) dan variabel kesehatan CAR tidak berpengaruh terhadap profitabilitas (ROA). Sedangkan hasil penelitian setelah adanya variabel moderating Islamic Corporate Governance (ICG) dengan menggunakan MRA menunjukkan hasil bahwa ICG memoderasi pengaruh positif variabel kesehatan NPF dan FDR terhadap profitabilitas (ROA), dan ICG tidak mampu memoderasi pengaruh positif variabel kesehatan CAR terhadap profitabilitas (ROA). Peneliti selanjutnya disarankan untuk mengembangkan model penelitian ini dengan menggunakan variabel moderating dan menambahkan variabel independen lain. Selain itu, bisa diambil dari sisi/persepsi nasabah dengan menggunakan data primer sehingga menambah variasi dalam penelitian mengenai profitabilitas (ROA) bank syariah. The purpose of this study is to analyze the effect of financial health on profitability with Islamic Corporate Governance as a moderating variable. The population in this study was all Islamic Banks in Indonesia. Based on the data from Islamic Banking Statistics, the number of Islamic Banks was 12. The sample used numbered 10 Islamic Banks by using purposive sampling technique. Data collected in the form of Islamic Banks annual reports from 2010 to 2015. The analysis technique in this study used descriptive analysis and inferential analysis. The method of analysis used was Multiple Linear Regression Analysis. Hypothesis testing used SPSS 21. The results showed that directly health variable of NPF and FDR had a positive effect on profitability (ROA) and health variable of CAR did not affect the profitability (ROA). While the results of the study after the existence of moderating variable that Islamic Corporate Governance (ICG) by using MRA showed that ICG moderated the positive influence of NPF and FDR health variables on profitability (ROA), and ICG was not able to moderate the positive influence of CAR health variable on profitability (ROA).
The Effect of Financial Performance on Corporate Value with CSR Disclosure and GCG Mechanism as Moderating Variables Monika, Lucky Tio; Khafid, Muhammad
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11243

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang pengaruh kinerja keuangan terhadap nilai perusahaan, pengaruh pengungkapan CSR sebagai variabel moderasi dalam hubungan antara kinerja keuangan dan nilai perusahaan, pengaruh kepemilkan manajerial sebagai variabel moderasi dalam hubungan antara kinerja keuangan dan nilai perusahaan. Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011-2014. Sampel penelitian adalah 13 perusahaan dengan 52 pengamatan. Metode analisis penelitian ini menggunakan analisis regresi sederhana untuk hipotesis 1 dan analisis regresi ganda dengan analisis regresi moderated (MRA) untuk hipotesis 2 dan 3. Kesimpulan dari penelitian ini adalah kinerja keuangan memengaruhi nilai perusahaan. Interaksi antara kinerja keuangan dan pengungkapan CSR terhadap nilai perusahaan tidak berpengaruh signifikan. Interaksi antara ROE dan kepemilikan manajerial terhadap nilai perusahaan menunjukkan efek positif yang signifikan. Kepemilikan manajerial merupakan variabel yang dapat memoderasi dalam hubungan antara ROA dan Tobins Q. This research aimed to obtain empirical evidence about the impact of financial performance to firm value, the impact of CSR disclosure as moderating variable in relationship between financial performance and firm value, the impact of good corporate governance as moderating variable in relationship between financial performance and firm value. This research uses a mining company listed on the Indonesia Stock Exchange (BEI) during the period 2011-2014. The research sample are 13 firms with 52 observations. The analysis methods of this study used simple regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 and 3.The conclusion of this study is the financial performance affects the value of the company. The interaction between financial performance and disclosure of CSR to the firm value has no effect. The interaction between ROE and managerial ownership on firm value has a positive significant effect. Managerial ownership is a variable that moderates the moderate relationship between ROA and Tobins Q.
The Detection of Fraudulent Financial Statement with Fraud Diamond Analysis Arfiyadi, Arfiyadi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11245

Abstract

The purpose of this study was to analyze the prediction of fraudulent financial statement by fraud diamond. The independent variables of this research are of financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization, and capability. The population of this research are 93 companies in LQ-45 listed in Indonesia Stock Exchange during the period 2010-2015. Data were selected by purposive sample, it obtained 18 companies with 92 unit analysis firms for sample of the research. Logistic Regression analysis techniques was used to analyze data, and it was helped by IBM SPSS 21 software. The findings show that nature of industry, and rationalization have positive significant impact toward fraudulent financial statements. While the financial stability, external pressure, financial target, ineffective monitoring, and capability didn’t have significant impact toward fraudulent financial statements.
The Effect of Professionalism, Knowledge Detect Errors and Auditor’s Experience to Judgment of Materiality Level of Financial Statements Audit Nofantika, Mella; Sukirman, Sukirman
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11254

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor terhadap pertimbangan dalam menentukan tingkat materialitas audit laporan keuangan. 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 64 auditor. Pengumpulan data menggunakan metode angket (kuesioner). Analisis data menggunakan analisis deskriptif dan analisis inferensial dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor secara simultan berpengaruh terhadap pertimbangan tingkat materialitas audit laporan keuangan. Hasil uji parsial menunjukkan bahwa secara parsial profesionalisme dan pengetahuan mendeteksi kekeliruan berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan dan pengalaman auditor secara parsial tidak berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan. This study is aimed to get empirical evidence about the influence of professionalism, knowledge detects errors and auditor’s experience against judgment of materiality level of financial statement audit. The population and sample of this study is an auditor works in the public accounting firm of Semarang. Moreover, the technique for taking the sample is convenience sampling. There are 64 respondents in this study. Data is collected by applying questionnaire method. Whereas, the data is analyzed through descriptive and inferential analysis with SPSS version of 21. The results of this research show that professionalism, knowledge detects errors and auditor’s experience simultaneously have significantly affect on judgment of materiality level of financial statement audit. The result of partial test show that professionalism and knowledge detects errors have significantly affect on judgment of materiality level of financial statement audit and auditor's experience did not have significantly affect on judgment of materiality level of financial statement audit.
The Effect of Intelectual Capital Performance, Profitability, Leverage, Managerial Ownership, Institutional Ownership, and Independent Commissioner on The Disclosure of Intelectual Capital Muryanti, Yuni Dwi; Subowo, Subowo
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11259

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja modal intelektual, profitabilitas, leverage, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen terhadap pengungkapan modal intelektual. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel dan diperoleh 69 unit analisis yang menjadi objek pengamatan. Metode analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas, kepemilikan institusional, dan komisaris independen berpengaruh positif terhadap pengungkapan modal intelektual. Sedangkan kinerja modal intelektual, leverage, dan kepemilikan manajerial tidak berpengaruh terhadap pengungkapan modal intelektual. Saran bagi penelitian selanjutnya adalah penggunaan sampel yang lebih luas sehingga hasilnya dapat digeneralisasi dan menggunakan metode lain dalam pengumpulan data seperti wawancara atau kuesioner untuk mencari informasi mengenai pengungkapan modal intelektual perusahaan. This study aimed to analyze the effect of intellectual capital performance, profitability, leverage, managerial ownership, institutional ownership and independent commissioners on the disclosure of intellectual capital. The population in this study was banking companies listed in Indonesia Stock Exchange in 2012-2014. This study used purposive sampling method in taking sample and acquired 69 units of analysis which was the object of observation. The analytical method used was multiple regression. The results showed that profitability, institutional ownership and independent directorshad had positive effect on the disclosure of intellectual capital. While the performance of intellectual capital, leverage, and managerial ownership had no effect on the disclosure of intellectual capital. Suggestions for future research is the use of a broader sampling so that the results can be generalized and used other methods of data collection such as interviews or questionnaires to seek information regarding the disclosure of the company's intellectual capital.
Factors to Predict the Financial Distress Condition of the Banking Listed in The Indonesia Stock Exchange Kuncoro, Sarwo; Agustina, Linda
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11343

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari variabel yang diteliti dalam memprediksi probabilitas terjadinya financial distress sektor perbankan di Indonesia. Variabel dalam penelitian ini dipilih dengan pendekatan 5C, yang kemudian diproxykan menjadi GCG (Good Corporate Governance), ROA (Return on Asset), LDR (Loan Deposit Ratio),CAR (Capital Adequacy Ratio), TAG (Total Asset Growth), NPL (Non Performing Loans), PER (Price Eearning Ratio), PBV (Price Book Value Ratio). Populasi dari penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling, hingga diperoleh 25 peristiwa financial distress pada periode penelitian. Penelitian ini menggunakan analisis regresi logistik untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan variabel return on asset dan capital adequacy ratio berpengaruh negatif terhadap probabilitas financial distress, sedangkan good corporate governance, loan deposit ratio, total asset growth, non performing loans, price earning ratio, dan price book value ratio tidak berpengaruh secara signifikan terhadap probabilitas financial distress. This research aims to analyze the effect of the variabels to predict Indonesian Banks’s financial distress. Those variabel was chosen by using 5C methods. The 5C methods consist of GCG (Good Corporate Governance), ROA (Return on Asset), LDR (Loan Deposit Ratio),CAR (Capital Adequacy Ratio), TAG (Total Asset Growth), NPL (Non Performing Loans), PER (Price Eearning Ratio), PBV (Price Book Value Ratio). The population of this study was all banks listed in Indonesia Stock Exchange (ISX) in 2012-2014. Sampling is done by using purposive sampling method, until founded that was 25 financial distress phenomena that happens in that periods.This study used logistic regression analysis for testing the influence of independent variables on dependent variable. The results of this study showed return on asset and capital adequacy ratio negative significantly influence to the probability of financial distress, meanwhile good corporate governance, loan deposit ratio, total asset growth, non performing loans, price earning ratio, and price book value ratio had no significantly influence to to the probability of financial distress. Keyword: Financial distress, 5C methods, Financial ratio, bank.
The Effect of Good Corporate Governance Mechanism (Managerial Ownership) on Corporate Value with Environmental Performace as An Intervening Variable Esita, Prita; Yanto, Heri
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11556

Abstract

Penelitian ini untuk mengetahui pengaruh tata kelola perusahaan terhadap nilai perusahaan dengan kinerja lingkungan sebagai vaiabel intervening. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012 – 2014. Pemilihan sampel ini menggunakan metode purposive sampling. Berdasarkan metode ini, diperoleh sampel perusahaan sebanyak 132 perusahaan. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Metode analisis data menggunakan analisis deskriptif dan analisis jalur. Hasil Penelitian ini menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap komisaris independen, komisaris independen berpengaruh positif terhadap nilai perusahaan.Sedangkan kepemilikan manajerial tidak berpengaruh pada kinerja lingkungan, namun komisaris independen berpengaruh positif pada kinerja lingkungan. Hasil penelitian ini juga menunjukkan bahwa kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan. This research aimed to examine the influence of corporate governance to firm value with environmental performance as intervening variable. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2011 – 2014. The sample of this research are 132 companies was taken by using purposive sampling method. This research used path analysis software with AMOS version 21 as the instrument to test the hypotheses. In analysing the data, this research used descriptive analysis and path analysis. The results of this study revealed that managerial ownership, have a positive effect on independent commissioner, independent commissioner with a positive direction also give an effect on firm’s value. Beside, managerial ownership does not have impact to the independent commissioner, and give positive impact to the environmental disclosure. This study also showed that environmental disclosure also give the positive effect on firm’s value.
The Roles of Profitability Moderating Corporate Governance on Earnings Quality Buana, Rastra; Wahyudin, Agus
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11583

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh mekanisme Corporate Governance terhadap Kualitas Laba dengan Rentabilitas sebagai Variabel Moderating. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indoensia tahun 2012-2015 berjumlah 42 perusahaan yang dihasilkan selama 4 tahun dan setelah dipilih dengan kriteria maka didapatkan 20 perusahaan. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 80 unit analisis sebagai sanpel. Teknik analisis data menggunakan analisis MRA. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh positif terhadap kualitas laba, kepemilikan institusional berpengaruh positif terhadap kualitas laba. Selain itu, rentabilitas tidak mampu memoderasi hubungan komisaris independen terhadap kualitas laba dan rentabilitas tidak mampu memoderasi hubungan kepemilikan institusional terhadap kualitas laba. The objective of this research is to analyze the influence of corporate governance mechanisms to earnings quality with profitability as an moderate variable. The population of this research is bank company listed on the Indonesia Stock Exchange between 2012 to 2015 among 42 companies generated over 4 years and having been with the criteria then obtained 20 companies. The sample selection using purposive sampling method and obtained 80 samples. This research analysis technique used moderated regression analysis. The results of this research indicates that the Independent Commissioner has positive effect on the earnings quality, institutional ownership has positive effect on the earnings quality. In addition, the profitability is not able to moderate the relationship of Independent Commissioner to earnings quality and profitability is not able to moderate the relationship of institutional ownership to earnings quality.
Analysis of The Influence of The Size of KAP, Management Turnover and Size of Company toward Auditor Switching (An Empirical Study on Manufacturing Companies Registered in Indonesian Stock Exchange Year 2011-2015) Nurcahyo, Dhanar Dwika; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11593

Abstract

Auditor Switching merupakan proses pergantian KAP yang dilakukan oleh perusahaan. Pergantian KAP di Indonesia dapat dilakukan secara mandatory ataupun voluntary. Pergantian KAP secara voluntary dapat menimbulkan kecurigaan dari stakeholder untuk mengetahui apa yang penyebabnya. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdiri dari 170 perusahaan. Teknik purposive sampling menghasilkan sampel sebanyak 29 perusahaan. Variabel independen dalam penelitian ini adalah Ukuran KAP, Pergantian Manajemen, dan Ukuran Perusahaan. Variabel dependen dalam penelitian ini adalah Auditor Switching. Hasil penelitian ini menunjukkan bahwa variabel Ukuran KAP berpengaruh negatif terhadap auditor switching, variabel Ukuran Perusahaan berpengaruh negatif terhadap auditor switching. Sementara variabel Pergantian Manajemen tidak berpengaruh terhadap auditor switching. Saran untuk Penelitian selanjutnya mengenai Auditor Switching, diharapkan dapat menerapkan Perturan Menteri Keuangan yang terbaru tahun 2015 yaitu Peraturan Menteri Keuangan Republik Indonesia Nomor 20 tahun 2015. Pergantian manajemen untuk penelitian selanjutnya disarankan untuk melihat dari pergantian Dewan Komisaris, Karena Dewan Komisaris dalam perusahaan memiliki andil dalam pemilihan Kantor Akuntan Publik. Auditor Switching is an exchanging of KAP which is conducted by the company. The change of KAP in Indonesia can be conducted by mandatory and voluntary. Auditor Switching by voluntary may raise suspicion of stakeholders to find out what the cause. The purpose of this study is to analyze the influence of Size of KAP, Management Turnover, and Size of Company toward Auditor Switching. The population in this study are the manufacturing companies which consist of 130 companies. The technique of purposive sampling which results for 57 samples. The independent variables in this study are management turnover, size of KAP, and size of comoany. While the dependent variable in this study is Auditor Switching. The results of this study shows that the following variable size of KAP have a negative affect toward auditor switching, but management turnover and size of company don’t have an affect toward auditor swithing. The value of Nagelkerke R Square is 0.192, it’s mean that the variation of the dependent variable that can be explained by the independent variable arround 19.2%, and the remaining 80.8% is explained by other variables outside the model. For the next research on auditor switching is expected to apply the newest Ministry of Finance Regulation in 2015, namely the Indonesian Government Numer 20 year 2015.
Factors Affecting Individual Tax Payers Attitude to Do Tax Evasion (Empirical Study on Apparatus/ Public Official in Purbalingga District) Sulistiani, Iis; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.11595

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap ketidakpatuhan, keadilan pajak, pelayanan aparat pajak, pemahaman perpajakan, diskriminasi pajak, sistem perpajakan dan sanksi perpajakan terhadap tindakan tax evasion. Populasi penelitian ini adalah wajib pajak orang pribadi yang menjadi pejabat/ aparatur publik di Kabupaten Purbalingga.Teknik pengambilan sampel menggunakan purposive sampling, dan accidental sampling diperoleh sebanyak 44 responden. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial LeastSquare (PLS) Path Modelling dengan alat analisis SmartPLS3.0 M3.Hasil penelitian ini menunjukkan bahwa sikap ketidakpatuhan dan sanksi perpajakan mempunyai hubungan positif dan signifikan terhadap tindakan tax evasion. Keadilan pajak dan pemahaman perpajakan memiliki hubungan negatif dan signifikan terhadap tindakan tax evasion. Variababel pelayanan aparat pajak, diskriminasi pajak, dan sistem perpajakan tidak memiliki hubungan yang signifikan terhadap tindakan tax evasion. This research aims to find out the influence of disobedient attitude, tax justice, tax apparatus service, comprehensive tax, tax discrimination, tax system and tax sanctions to tax evasion act. The population of the research was individuals who became public official/apparatus in Purbalingga Regency. Sample collecting method used purposive sampling, and accidental sampling obtained for 44 respondents. Data collection used questioner method. Analysis method used in this research was Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with analysis SmartPLS3.0 device. The result of this research shows that obedient attitude and tax sanctions had positive and significant relation toward tax evasion act. Tax justice and comprehensive tax had negative and significant relation toward tax evasion. Variable of tax apparatus service, tax discrimination, and tax system did not have significant relation toward tax evasion.

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