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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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Profitability Moderates the Effect of Company Growth, Business Risk, Company Size, and Managerial Ownership on Capital Structure Ferliana, Nia; Agustina, Linda
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.v7i3.22821

Abstract

The aims of this research to analyze the effect of company growth, business risk, firm size, and managerial ownership to capital structure with profitability as moderating variable. The population of research are 66 all industrial and chemical companies listed in Indonesia Stock Exchange (BEI) year 2013-2016. Data were selected by purposive sampling method obtained 37 companies with 124 units analyses. Data collection techniques is documentary studies with collecting data that published by others. Moderated regression analysis by difference absolute value test was used to analyse data. Result of this research revealed that firm size and managerial ownership had significant effect on capital structure, while company growth and business risk did not have significant effect on capital structure. Profitability able to moderates significantly the effect of company growth and managerial ownership on capital structure, but unable to moderate the influence of business risk and firm size on capital structure. The research result, it can be concluded that capital structure is influenced by company growth, firm size, managerial ownership and profitability can moderate the effect of company growth and managerial ownership on capital structure.
The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance Lestari, Jihan; Solikhah, Badingatus
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.23103

Abstract

The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on BEI In 2012-2016. This research used purposive sampling with a sample of 24 companies. The total sample unit is 120 samples. The analytical tool used in this research is multiple linear regressions. The collected data then analyzed with classic assumption test the hypothesis test by means of SPSS 21. The result of this research is tunneling incentive, fiscal loss policy, and profitability have positive and significant effect to tax avoidance. Debt policies have a negative and significant effect on tax avoidance. Meanwhile, CSR and firm size does not affect tax avoidance. Based on the results of the study it can be concluded that only tunneling incentive, fiscal loss compensation, and profitability are able to increase tax avoidance.
Analysis of Factors Affecting the Quality of Local Government Financial Statements Widaryani, Heylmi Umi; -, Kiswanto
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.23123

Abstract

Testing the determinants or factors that influence the quality of LKPD is the aim of this study. All State Civil Servants (ASN) working in 51 Regional Organization (OPD) of Klaten Regency were made as research populations. The entire population was only 83 respondents who were selected as samples with purposive sampling technique in their selection. Structural Equation Model (SEM) smartPLS is a analysis tool of research data. The results showed that the effectiveness Regional Financial Accounting System (SAKD), and the effectiveness Internal Control System (SPI) had a positive and significant effect while organizational commitment did not have a positive and significant effect on quality of local government financial reports. The effectiveness of SAKD has a positive and significant effect on the effectiveness of SPI. The effectiveness SAKD, and the effectiveness SPI have a positive and significant effect on organizational commitment. The results of the study also prove that the effectiveness SPI can mediate but organizational commitment cannot mediate the relationship of regional financial accounting system to the quality of LKPD. The effectiveness SAKD and the effectiveness SPI play an important role in the quality of LKPD is the conclusion of this study.
The Roles of Auditor's Reputation in Moderating the Factors Affecting Auditor Switching Qomari, Aliffa Nurul; Suryandari, Dhini
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.v8i3.23532

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, audit delay, dan audit fee terhadap auditor switching dengan reputasi auditor sebagai variabel moderating. Populasi dalam penelitian ini adalah 140 perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, yang menghasilkan sampel sebanyak 66 perusahaan. Penelitian ini menggunakan metode analisis statistik deskriptif, regresi logistik dan uji selisih mutlak untuk menguji variabel moderating. Pengujian hipotesis menggunakan program IBM SPSS Statistic 23. Hasil penelitian menjelaskan bahwa secara parsial opini audit memiliki hubungan yang negatif dan berpengaruh signifikan terhadap auditor switching, sedangkan audit delaydan audit fee tidak memiliki pengaruh terhadap auditor switching. Reputasi auditor tidak mampu memoderasi pengaruh dari opini audit, audit delay, dan audit fee terhadap auditor switching, sehingga reputasi auditor bukanlah merupakan variabel moderating dalam penelitian ini. Simpulan penelitian ini adalah semakin baikopini audit yang diterima perusahaan maka akan menurunkan kemungkinan perusahaan untuk melakukan auditor switching. Variabel moderating reputasi auditor tidak mampu memperkuat/memperlemah pengaruh opini audit, audit delay, maupun audit fee terhadap auditor switching.
The Factors that Influence the Disclosure of Corporate Social Responsibility (CSR) Oktavianawati, Leny; Sri W, Indah Fajarrini
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.v7i2.23738

Abstract

Penelitian ini bertujuan untuk menguji beberapa faktor yang memengaruhi pengungkapan CSR dalam laporan tahunan perusahaan pertambangan di Indonesia dengan indikator leverage, profitabilitas, ukuran dewan komisaris, ukuran perusahaan dan status perusahaan. Populasi penelitian ini adalah 46 perusahaan pertambangan yang terdaftar (listing) di Bursa Efek Indonesia (BEI) yang menerbitkan laporan tahunan dan/atau sustainbility report pada tahun 2013 –2016. Penelitian ini menggunakan purposive sampling dengan 32 sampel perusahaan dengan 128 unit analisis. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang sebelumnya telah dianalisis dengan uji asumsi klasik (uji normalitas, multikolinieritas, autokorelasi dan heteroskedastisitas). Hasil penelitian ini menunjukkan bahwa leverage berpengaruh negatif terhadap pengungkapan CSR. Sebaliknya, profitabilitas, ukuran dewan komisaris, dan ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR. Sementara itu, status perusahaan tidak berpengaruh terhadap pengungkapan CSR. Simpulan pada penelitian ini yaitu pengujian simultan menunjukkan pengaruh antara variabel independen dan dependen. Leverage, profitabilitas, ukuran dewan komisaris dan ukuran perusahaan berpengaruh signifikan terhadap pengungkapan CSR. Sementara status perusahaan tidak signifikan terhadap pengungkapan CSR. Kata Kunci: Leverage; Pengungkapan CSR; Profitabilitas; Status Perusahaan; Ukuran Dewan Komisaris; Ukuran Perusahaan The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units analysis. The analytical tool used in this research is multiple linear regression that have previously been analyzed by classical assumption test (normality test, multicolinearity, autocorrelation and heteroscedasticity). The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the firm status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability, board of commissioners size and firm size have significant effect the CSRD. Meanwhile, firm status findings do not significant affect the CSRD. Keywords: Board of Commissioner Size; CSR Disclosure; Firm Size; Firm Status; Leverage; Profitability
Analysis of the Effect of Profitability and Effective Tax Rate on Capital Structure with Conservatism as a Moderating Variable Ningtiyas, Annisa Lufi; Subowo, S
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.v8i2.25252

Abstract

This study aims to investigate the effect of profitability and effective tax rate on capital structure with accounting conservatism as a moderating variable. The population are companies listing on Indonesia Stock Exchange in the last 5 years after the global crisis in 2008 that is 2014-2016 with 115 companies. The research sample was selected using purposive sampling technique. Based on the criteria, there are 67 samples with 201 units of analysis. Data were analyzed using moderate regression with SPSS 21. The results indicated that profitability has a negative effect on the capital structure. In contrast, effective tax rate has a positive effect on the capital structure. Accounting conservatism is a kind of pseudo-moderation that has a positive influence on the capital structure. However, as a moderating variable accounting conservatism is only able to moderate the effect of effective tax rate on capital structure. The results indicated that accounting conservatism significantly weakens the effect of effective tax rates on the capital structure. Based on the results, it can be concluded that the capital structure is influenced by profitability, effective tax rate, accounting conservatism, and the effect of effective tax rate on capital structure moderated by accounting conservatism.
Effect of Tenure, Audit Specialization, and KAP's Reputation on the Quality of Audit Mediated by Audit Committees Atmojo, Rifqi Tri; Sukirman, Sukirman
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25538

Abstract

The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee. A number of manufacturing companies of 156 listed in IDX period 2011-2016 become the population this research. A number of 44 companies selected as samples by using purposive sampling technique. The Research used multiple regression analysis, while interaction variables tested with Moderated Regression Analysis (MRA) by using IBM SPSS version 21. The results of this study showed tenure have no effect to audit quality. There are positive and significant influence of audit specialization to audit quality. Meanwhile, reputation of audit firm and significant influential audit committee with a negative direction against quality of audit. The study also proved that audit Committee was able to moderate the relationship of audit specialization to audit quality as well as relationship of audit firm’s reputation of quality audit. However, the audit committee is not able to moderate relationship of tenure with audit quality. A summary of this research is role of audit committee is crucial in bridging audit firm and corporate relationships as well as maintaining quality of audit results.
Profitability Moderates the Effects of Institutional Ownership, Dividend Policy and Free Cash Flow on Debt Policy Fitriyani, Ulfi Nihayah; Khafid, Muhammad
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25575

Abstract

This study analyzes the influence of institutional ownership, dividend policy, and free cash flow on debt policy with profitability as moderating. The study population was 148 manufacturing sector companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The samples obtained were 41 companies with 123 units of analysis with purposive sampling method on predetermined criteria. Data were analyzed with SPSS 21 application with moderation regression analysis method. Institutional ownership and dividend policy have no significant effect on debt policy. Meanwhile, free cash flow has a significant positive effect on debt policy. In addition, profitability cannot moderate the significant influence of institutional ownership, dividend policy and free cash flow on debt policy is the result of research. The conclusion of this study is that companies need to improve the optimal debt policy to avoid financial difficulties in the future and the profitability ratio needs to be increased because increased debt use is determined by looking at the potential profitability of the company.
The Effect of Experience, Independence, and Gender on Auditor Professional Scepticism with Professional Ethics as Moderating Ratna, Tuti Dewi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.25629

Abstract

This study is aimed to analyze some factors that affect the scepticism of professional auditor. These factors are experience, independence, gender, and professional ethics. Population of this research were 347 auditors who work at the public accounting firm in Central Java and Yogyakarta. Sampling technique used convenience sampling and obtained sample of 83 auditors. For collecting data, the writer used questionnaires. The method of analyzing data was descriptive analysis and multiple regression analysis with IBM SPSS version 21 application. The statistical method used to examine the hypothesis was Moderated Regression Analysis (MRA). The results of this study indicate that the experience of auditors, gender, and professional ethics have a significant effect on auditor professional scepticism. While independence, interaction of experience and professional ethics, interaction of independence and professional ethics, as well as the interaction of gender and professional ethics have no significant effect on professional scepticism of auditors. The conclusion of this study is the need for experience, independence, and high ethical awareness for male and female auditors to remain sceptical in every audit practice.
The Effect of Leverage, Liquidity and Profitability on Financial Distress with the Effectiveness of the Audit Committee as a Moderating Variable Saputri, Lilis; Asrori, Asrori
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25887

Abstract

This study aims to analyze and describe the effect of variable leverage, liquidity, and profitability on financial distress with the addition of moderating variables, the effectiveness of audit committee. Mining companies listed on the Stock Exchange in 2013-2016 are the population in this study, which consisted of 48 companies each year. The purposive sampling method is used to select the sample so that there are 80 analysis units from 20 companies. The data analysis technique in this research used moderating regression analysis with IBM SPSS for windows version 21.0. The result of this research showed that leverage, liquidity, and profitability have no significant effect on financial distress. Effectiveness of audit committee has proven to be a moderating variable between the variables of leverage and profitability of financial distress, but cannot be a moderating variable between the variables of liquidity and financial distress. The conclusion of this research is control from audit committee to the management company will improve management performance so it will avoid the company from possible happening of financial distress.

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