cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 52   53   54   55   56 
The Roles of Profit Quality in Moderating The Effect of Good Corporate Governance on Corporate Value Sholihah, Malihatus; Wahyudin, Agus
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18918

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji peran kualitas laba dalam memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Populasi dari penelitian ini berjumlah 39 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2015. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan total unit analiais sejumlah 33 . Penelitian ini menggunakan data sekunder yang berupa annual report. Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis statistik deskriptif, analisis regresi berganda, dan Moderated Regression Analysis (MRA) selisih nilai mutlak dengan tingkat signifikansi 0,05. Penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sedangkan , kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan. Selain itu, variabel kualitas laba dapat digunakan untuk memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kualitas laba dapat memoderasi pengaruh kepemilikan manajerial terhadap nilai perusahaan tetapi kualitas laba tidak dapat memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan. The aim of this study is to examine the role of earnings quality in moderating the influence of managerial ownership and institutional ownership on firm value. The population of this study amounted to 39 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2013-2015. The selection of sample in this research used purposive sampling method with total unit of analysis amounted to 33. This study used secondary data in the form of annual report. The research hypothesis was tested using classical assumption test, descriptive statistical analysis, multiple regression analysis, and Moderated Regression Analysis (MRA) of absolute value difference with a significance level of 0.05. The research showed that managerial ownership has a negative and significant effect on firm value. Meanwhile, institutional ownership does not affect on firm value. In addition, earnings quality variable could be used to moderate the effect of managerial ownership and institutional ownership on firm value. Based on the results of the study, it can be concluded that earnings quality can moderate the effect of managerial ownership on firm value but earnings quality ca not moderate the effect of institutional ownership on firm value.
Determinants Influencing Environmental Disclosure in High Profile Companies in Indonesia Junita, Niken Lady; Yulianto, Agung
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18982

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empirispengaruh dewan komisaris, kepemilikan manajerial, liputan media, ukuran perusahaan, dan profitabilitas terhadap pengungkapan lingkungan. Populasi dalam penelitian ini adalah perusahaan yang tergolong high profile yang terdaftar di Bursa Efek Indonesia pada tahun 2011 sampai dengan 2015 sebanyak 83 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria tertentu dan terpilih sebanyak 11 perusahaan sebagai sampel dengan total 55 unit analisis. Metode analisis hipotesis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa dewan komisaris yang diukur menggunakan jumlah rapat dewan berpengaruh positif terhadap pengungkapan lingkungan. Liputan media yang diukur menggunakan koefisien Janis-Fadner berpengaruh positif terhadap pengungkapan lingkungan. Ukuran perusahaan yang diukur menggunakan Ln total aset berpengaruh positif terhadap pengungkapan lingkungan. Sementara itu, kepemilikan manajerial yang diukur menggunakan presentase kepemilikan saham manajerial, dan profitabilitas yang diukur menggunakan ROE tidak berpengaruh terhadap pengungkapan lingkungan. Simpulan dari hasil penelitian ini menunjukkan bahwa pengungkapan lingkungan dipengaruhi oleh dewan komisaris, liputan media, dan ukuran perusahaan. This study aims to obtain empirical evidence of the influence of board of commissioners, managerial ownership, media coverage, company size, and profitability to the disclosure of the environment. The population in this study is high profile companies listed on the Indonesia Stock Exchange in 2011 untill 2015 as many as 83 companies. The sampling technique used in this study is purposive sampling with certain criteria and selected as many as 11 companies as a sample with a total of 55 units of analysis. Hypothesis analysis method used in this research is multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that the board of commissioners is measured using the number of board meetingspositively affect the disclosure of the environment. Media coverage measured using the JanisFadner coefficient positively affects environmental disclosure. Company size measured using total assets positively affects environmental disclosure. Meanwhile, managerial ownership is measured using a percentage of managerial share ownership, and profitability measured using ROE has no effect on environmental disclosure. Conclusions from the results of this study indicate that the disclosure of the environment is influenced by the board of commissioners, media coverage, and company size.
The Effect of Financial Ratios on Financial Distress Conditions in Sub Industrial Sector Company Restianti, Tya; Agustina, Linda
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18996

Abstract

This study aimed to analyze the influence of financial ratios proxied by the current ratio, the retained earnings to total assets, earnings before interest and tax to total assets, return on equity, debt to assets ratio, and total assets turnover against Financial distress. The population in this study is a sub company of various industry listed in Indonesia Stock Exchange (IDX) in the period from 2013 to 2015 with the number of 40 companies. The sampling technique used purposive sampling technique and acquired 35 companies with 105 units of analysis. Data were analyzed with descriptive statistics and logistic regression. These results indicate that earnings before interest tax to total assets and return on equity have an impact on financial distress. While the current ratio, the retained earnings to total assets, debt to assets ratio, and total assets turnover has no influence on the financial company’s distress. The conclusion of this research is that the company’s financial distress condition can be avoided by reducing the financing coming from debt. In addition, increasing sales and maximizing the use of assets and equities that companies have can also reduce and avoid the company from financial distress.
The Determinant of Internal Control Effectiveness on Cooperative Employees of the Republic of Indonesia in Semarang City Rizki, Putra; Anisykurlillah, Indah
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.19346

Abstract

This research aims to obtain empirical evidence the influence of competence, motivation, role and work experience on the effectiveness of internal control cooperatives in Semarang either partially and simultaneously. The population in this research are 132 Koperasi Pegawai Republik Indonesia (KPRI) in Semarang in 2017. The sampling technique used is simple random sampling and used sample size with non-statistic technique. With this technique gained as much as 31 sample research of Koperasi Pegawai Republik Indonesia. Collecting data uses questionnaires. While the analysis method used is multiple regression analysis with the analysis tool is SPSS Statistic 23.The results showed that competence and motivation partially have a positive and significant effect on the effectiveness of internal control cooperative. Role and work experience partially failed to show any significant effect on the effectiveness of internal control. While the results of competence, motivation, role and work experience simultaneously have a positive and significant impact on the effectiveness of internal control. The conclusion of the research are obtained evidence that competence and motivation have a positive and significant effect on the effectiveness of internal control. Meanwhile, role and work experience does not have effect on the effectiveness of internal control.
The Factors That Influence The Non-Compliance Of Corporate Taxpayers In The Implementation kOf Tax Amnesty WAKHIDAH, UMI; Jayanto, Prabowo Yudho
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.19395

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis faktor-faktor yang mempengaruhi ketidakpatuhan wajib pajak badan dalam pelaksanaan Tax Amnesty. Populasi dalam penelitian ini adalah seluruh wajib pajak badan wajib SPT yang terdaftar di KPP Pratama Kebumen berjumlah 3.436. Jumlah sampel yang diteliti sebanyak 60 wajib pajak badan wajib SPT menggunakan metode nonprobability sampling dengan jenis sampel incidental sampling. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa persepsi wajib pajak pada tax evasion berpengaruh positif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial berpengaruh negatif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Sedangkan variabel persepsi wajib pajak pada keadilan, niat berperilaku tidak patuh, dan religiusitas tidak berpengaruh terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Hasil penelitian dapat disimpulkan bahwa ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty dipengaruhi oleh persepsi wajib pajak pada tax evasion, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial. ABSTRACT The aim of this research is to examine and analyze the factors that affect corporate taxpayers’ non-compliance in the implementation of Tax Amnesty. The population in this research is all the compulsory taxpayer of SPT registered in KPP Pratama Kebumen amount 3.436. The number of samples examined as many as 60 corporate taxpayers’ obligatory SPT using non-probability sampling method with incidental sampling samples. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modelling analysis tool SmartPLS 3. The result of the research shows that taxpayers perception on tax evasion has a positive effect on taxpayer non-compliance in Tax Amnesty implementation, tax awareness, taxpayers perception on sanction, moral norms, and social norms negatively affect on taxpayer non-compliance in Tax Amnesty implementation. Meanwhile, the variable perception of taxpayers on justice, intention to behave disobediently, and religiosity does not affect the non-compliance of taxpayers in the implementation of Tax Amnesty. The results of this study can be concluded that taxpayer non-compliance in the implementation of Tax Amnesty influenced by taxpayer perception on tax evasion, tax awareness, taxpayer perception on sanction, moral norm, and social norm.
Factors Affecting The Accountability of Village Financial Management Wahyuningsih, Putri; Kiswanto, Kiswanto
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.v5i3.19419

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh bimbingan teknis, pemahaman mekanisme perencanaan pengelolaan keuangan desa, serta pemahaman tugas pokok dan fungsi pemerintah desa terhadap akuntabilitas pengelolaan keuangan desa. Akuntabilitas sebagai suatu pertanggungjawaban menyajikan, melaporkan, mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggung jawab si pemegang amanah terhadap publik. Semakin tinggi tanggung jawab si pengelola maka akuntabilitas pengelolaan pemerintah desa semakin baik. Akuntabilitas pengelolaankeuangan desa dalam penelitian ini dilihat dari indikator keakuratan, transparansi, validitas, relevansi, dan keandalan informasi. Populasi dalam penelitian ini adalah pengelola keuangan desa di kabupaten Kebumen. Metode pengambilan sampel dalam penelitian ini adalah Disproportionate Stratified Random Samplingyang menghasilkan 107 responden pengelola keuangan desa di kabupaten Kebumen. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukan bahwa bimbingan teknis (bimtek) dan pemahaman tugas pokok dan fungsi berpengaruh secara signifikan,sedangkan pemahaman mekanisme perencanaan pengelolaan keuangan desa tidak memiliki pengaruh yang signifikan terhadap akuntabilitas pengelolaan keuangan desa. Saran yang berkaitan dengan penelitian ini yakni perlunya peningkatan peran dari masyarakat serta pemerintah terkait pengawasan penyelenggaraan pemerintahan desa This study aims to examine and analyze how the influence of technical assistance, the understanding of village financial management planning, as well as the understanding of the duties and functions of government accountability in financial management of the village. Accountability as a present accountability, reporting, disclose all activities and activities that are the responsibility of the trustee to the public. The higher the manager's responsibility, theaccountability of the management of village government, the better. Accountability in financial management in the research village is seen from indicators of accuracy, transparency, validity, relevance, and reliability of the information. The population in this study is the financial manager of the village in Kebumen district. The sampling method in this research is disproportionate stratified random sampling which resulted in 107 respondents financial managers village in Kebumen district. The analysis technique used in this research is multiple linear regression. The results showed that the technical assistance and understanding of the duties and functions of significant influence, whereas the understanding of village financial management planning does not have a significant impact on the financial management accountability village. Suggestions relating to this study the need to increase the role of the community and related government supervision of village governance.
The Analysis of The Effect of Managerial Ownership, Institutional Ownership, Leverage, and Intellectual Capital on Corporate Performance Herman, Negar Witanto; Subowo, Subowo
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.v5i3.19422

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, leverage, dan, intellectual capital terhadap kinerja perusahaan. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang masuk ke dalam indeks LQ 45 pada tahun 2011-2014 yang terdiri dari 90 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang menghasilkan sampel sebanyak 16 perusahaan. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan. Kepemilikan manajerial dan leverage berpengaruh negatif terhadap kinerja perusahaan, sedangkan intellectual capital berpengaruh positif terhadap kinerja perusahaan. Saran untuk penelitian selanjutnya adalah menambah variabel maupun indikator yang sesuai dengan situasi dan kondisi obyek penelitian. The purpose of this research is to analyze the effect of managerial ownership, institutional ownership, leverage, and intellectual capital on corporate performance. The population in this research was the companies that listed into LQ 45 index in 2011 until 2014 consisting of 90 companies. The sampling technique used was purposive sampling method which resulted for 16 companies. Institutional ownership has no effect on the corporate performance. Managerial ownership and leverage have negative effect on the corporate performance, while intellectual capital has positive effect on the corporate performance. The suggestion for further research is add another variable or indicator for further research
The Analysis of Audit Quality Affected by Auditor’s Individual Factor and Moderated by Pressure of Audit Time Budget Arrizqy, Ivan Zidny; Suryarini, Trisni
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.v5i3.19430

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor individu auditor yang terdiri dari kompentensi, independensi, etika dan pengalaman auditor terhadap kualitas audit serta menganalisis faktor moderasi dari tekanan anggaran waktu audit. Populasi dalam penelitian yang digunakan adalah seluruh akuntan publik yang ada di Kantor Akuntan PublikKota Semarang yang terdaftar di direktori IAPI. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil Penelitian menunjukan bahwa ada pengaruh yang signifikan secara simultan antara kompetensi, independensi, etika dan pengalaman kerja auditor terhadap kualitas audit. Secara parsial kompetensi, independensi, etika auditor berpengaruh signifikan positif terhadap kualitas audit. Pengalaman auditor berpengaruh negatifsignifikan terhadap kualitas audit. Secara parsial tidak terdapat pengaruh moderasi tekanan anggaran waktu pada pengaruh kompetensi, independensi, etika dan pengalamana uditor terhadap kualitas audit The purpose of this study is to analyze the influence of individual factors auditors consist of competence, independence, ethics and experience of auditors on audit quality and to analyzemoderation factors of time budget pressure. The population of the study is all certified public accountant in Public Accounting Firm in Semarang. Samples are taken by using purposive sampling technique. The result shows that there is significant influence simultaneously of competence, independence, ethics and auditor’s experience on audit quality. Partially, competence, independence, auditor ethics have positive significant effect on audit quality.Auditor experience has significant negative effect on audit quality. Partially, there isno influence of time budget pressure moderation on the influence of competence, independence, ethics and auditor’s experience toward audit quality.
The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence Maqfiroh, Catur Sari; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.19468

Abstract

The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.
The Effect of Ownership Structure, Financial and Environmental Performances on Environmental Disclosure Dintimala, Yossi; Amril, Tri Amalia
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.20019

Abstract

This study aims to examine the effect of ownership structure, financial performance, firm size, industrial sector, and environmental performance on corporate environmental disclosure. The sample is the companies participating in PROPER period 2010 – 2014 which are listed in Indonesian Stock Exchange. Participants of PROPER are companies that are vulnerable to the environmental damage. The sample must a company that publishes the financial statement in rupiah and the environmental disclosure. There are 53 PROPER companies listing in Indonesian Stock Exchange period 2010 – 2014. It is only 30 of 53 companies publish their financial statement in rupiah and publish environmental disclosure every year. The final observation is 150 firms – years. The result indicates that firms will publish environmental disclosure when managerial ownership lower, institutional ownership lower, and financial performance lower, total assets higher, firms with higher environmental compliance according to PROPER, firms in manufacturing and mining sectors of oil and gas (PEM), and the score of environmental performance higher. The results are consistent with all hypotheses.

Page 54 of 91 | Total Record : 901

 52   53   54   55   56 

Filter by Year

2012 2023


Reset
Filter By Issues
All Issue Vol 12 No 3 (2023) Vol 12 No 2 (2023) Vol 12 No 1 (2023) Vol 11 No 3 (2022) Vol 11 No 2 (2022) Vol 11 No 1 (2022) Vol 10 No 3 (2021): November Vol 10 No 2 (2021): July Vol 10 No 1 (2021): March Vol 9 No 3 (2020): November Vol 9 No 2 (2020): July Vol 9 No 1 (2020): March Vol 8 No 3 (2019): November Vol 8 No 2 (2019): July Vol 8 No 1 (2019): March Vol 7 No 3 (2018): November 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 2 (2018): July 2018 Vol 7 No 1 (2018): March 2018 Vol 6 No 3 (2017): November 2017 Vol 6 No 3 (2017): November 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 2 (2017): July 2017 Vol 6 No 1 (2017): March 2017 Vol 6 No 1 (2017): March 2017 Vol 5 No 4 (2016): November 2016 Vol 5 No 4 (2016): November 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 3 (2016): August 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 2 (2016): May 2016 Vol 5 No 1 (2016): March 2016 Vol 5 No 1 (2016): March 2016 Vol 4 No 4 (2015): November 2015 Vol 4 No 4 (2015): November 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 3 (2015): August 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 2 (2015): May 2015 Vol 4 No 1 (2015): March 2015 Vol 4 No 1 (2015): March 2015 Vol 3 No 4 (2014): November 2014 Vol 3 No 4 (2014): November 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 3 (2014): August 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 2 (2014): May 2014 Vol 3 No 1 (2014): March 2014 Vol 3 No 1 (2014): March 2014 Vol 2 No 4 (2013): November 2013 Vol 2 No 4 (2013): November 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 3 (2013): August 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 2 (2013): May 2013 Vol 2 No 1 (2013): March 2013 Vol 2 No 1 (2013): March 2013 Vol 1 No 2 (2012): November 2012 Vol 1 No 2 (2012): November 2012 Vol 1 No 1 (2012): July 2012 Vol 1 No 1 (2012): July 2012 More Issue