Accounting Analysis Journal
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
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901 Documents
<![CDATA[Determinants of Investment Decisions with Growth Opportunities as Moderating Variable ]]>
<![CDATA[Prasetya, Rauf Alvian]]>;
<![CDATA[Yulianto, Agung]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 1 (2019): March ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i1.28567
<![CDATA[Penelitian ini bertujuan untuk menguji growth opportunities dalam memoderasi pengaruh cash flow, kesempatan investasi dan profitabilitas terhadap keputusan investasi. Populasi dalam penelitian ini berjumlah 10 perusahaan sektor pertambangan minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012 - 2016. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh 45 unit analisis dari 9 perusahaan. Metode pengumpulan data yang digunakan penelitian ini adalah teknik dokumentasi. Analisis data penelitian menggunakan analisis statistik deskriptif dan uji nilai selisih mutlak dengan SPSS 21. Hasil penelitian menunjukkan bahwa cash flow memiliki pengaruh negatif signifikan terhadap keputusan investasi. Kesempatan investasi tidak memiliki pengaruh terhadap keputusan investasi. Profitabilitas memiliki pengaruh positif signifikan terhadap keputusan investasi. Growth opportunities terbukti dapat memediasi pengaruh antara cash flow terhadap keputusan investasi dan pengaruh antara profitabilitas terhadap keputusan investasi. Simpulan dari penelitian ini adalah penurunan keputusan investasi perusahaan dapat diminimalisir dengan meningkatkan profit perusahaan serta didukung peluang bertumbuh perusahaan di masa depan. This study aims to test growth opportunities in moderating the effect of cash flow, investment opportunities and profitability on investment decisions. The population in this study amounted to 10 oil and gas mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. The sample selection used a purposive sampling method to obtain 45 units of analysis from 9 companies. The data collection method used in this research is documentation technique. The research data analysis used descriptive statistical analysis and absolute difference test with SPSS 21. The results showed that cash flow has a significant negative effect on investment decisions. Investment opportunities have no influence on investment decisions. Profitability has a significant positive effect on investment decisions. Growth opportunities are proven to mediate the influence of cash flow on investment decisions and the influence of profitability on investment decisions. The conclusion of this study is that the decline in corporate investment decisions can be minimized by increasing company profits and supported by the opportunity to grow the company in the future.]]>
<![CDATA[Influence of Company Characteristics on Corporate Social Responsibility Disclosures in the Annual Reports of the Manufacturing Companies ]]>
<![CDATA[Ramadhani, Chintiya Febiana]]>;
<![CDATA[Agustina, Linda]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 1 (2019): March ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i1.28614
<![CDATA[This study aims to analyze the influence empirically about the characteristics of the company towards disclosure of CSR (Corporate Social Responsibility). All manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014 to 2016, namely 149 companies were the population used to determine whether or not there was influence between the characteristics of companies and disclosure of CSR. The sample in this study was taken using purposive sampling technique and selected a sample of 83 companies with 249 units of analysis and observation period for 3 years. Multiple regression analysis using IBM SPSS 24 is a data analysis technique used as a hypothesis testing tool. The results of this study prove that the first hypothesis, namely profitability can affect CSR disclosure, CSR disclosure is also influenced by how large the size of a company, and the leverage variable also has an influence on CSR disclosure but the direction is negative. While other variables, namely the size of the board of commissioners and public share ownership have no effect on CSR disclosure. The conclusion of this study is that the higher the level of profitability and size of the company can influence the increase in information about CSR disclosure, while the increase in the value of leverage makes the company will reduce information about the disclosure of CSR.]]>
<![CDATA[The Effects of Environmental Performance, Profit Margin, Firm Size, and Environmental Disclosure on Economic Performance ]]>
<![CDATA[Andriana, Adhe Eva]]>;
<![CDATA[Anisykurlillah, Indah]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 2 (2019): July ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i2.28659
<![CDATA[This study aims to identify the effects of environmental performance, profit margin, and firm size to economic performance, and its effect mediated by environmental disclosure. The population are mining and oil and gas companies listed on the Indonesia Stock Exchange from 2013 to 2017 in the amount of 38 companies. The sample selection used purposive sampling technique and obtained 10 companies with 50 units of analysis. The data analysis techniques in this research were Path Analysis and Sobel Test. The results indicate that environmental performance and environmental disclosure have significant positive effect on economic performance. Profit margin and firm size do not have significant effect on economic performance. Environmental performance and firm size have no significant effect on economic performance through environmental disclosure. Profit margin has a significant effect on economic performance through environmental disclosure. The conclusions in this study indicate that the higher level of environmental performance and environmental disclosure lead to the higher level of economic performance. In addition, the higher level of profit margin leads to the higher level of environmental disclosure, as the result the level of economic performance gained.]]>
<![CDATA[The Effect of Intentions on Behaviour to Conduct Whistleblowing ]]>
<![CDATA[Istiqomah, Dian Permana]]>;
<![CDATA[Anisykurlillah, Indah]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 1 (2020): March ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v9i1.28835
<![CDATA[This study aims to examine empirically the effect of variables of attitude, subjective norms, perceived behavioral control, and intention to conduct whistleblowing in the State Civil Apparatus (ASN) who work in Semarang City Government (Semarang City Hall) in 2018. The theory that forms the basis of this research is theory of planned behavior that explains the effect of factors that influence intention towards behavior. The population in this research was the State Civil Apparatus working in the Semarang City Government, amounting to 145 people. The research sample amounted to 90 people who were selected based on the agreement of each Regional Device Organization (OPD) with convenience sampling techniques, namely sampling techniques based on availability and ease of obtaining. Data were analyzed by multiple regression analysis using IBM SPSS software (Statistical Product and Service Solutions) Statistics 17. The results show that subjective norms affect the intention to do whistleblowing. Perceived behavioral control affect the intention to do whistleblowing, intention also effects the behavior of whistleblowing and perceived behavioral control also influences the behavior of whistleblowing. Meanwhile, attitude does not affect the intention to do whistleblowing in the Semarang City Government State Civil Apparatus in 2018 due to the lack of variation in the sample studied. Conclusions from this study indicate that intention is able to influence behavior in doing whistleblowing action by taking into account attitude, subjective norms, and perceived behavioral control.]]>
<![CDATA[IOS, Company Characteristics and Board of Commissioners’s Effect on Earnings Quality with Intervening Variable Earnings Persistence ]]>
<![CDATA[Khasanah, Hidayatul]]>;
<![CDATA[Khafid, Muhammad]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 1 (2020): March ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v9i1.29539
<![CDATA[This study aims to examine the effect of investment opportunity set, company characteristics and board of commissioners on earnings quality with intervening variable earnings persistence. The population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2017 periods which consist of 156 companies. The research sample of 66 companies was obtained using purposive sampling method, so that a total of 198 units of analysis were obtained. Of the total unit analysis, outlier data was reduced by 85 data then the final total unit of analysis is 113 data. This study uses descriptive statistical analysis technique and path analysis. The results shows that IOS, board of commissioners and earnings persistence do not affect the earnings quality. Liquidity and capital structure have a significant negative effect on earnings quality. The board of commissioners does not affect the earnings persistence. The Sobel Test results show that earnings persistence is not able to mediate the influence of the board of commissioners on earnings quality. The conclusion of the study is liquidity and capital structure have a significant negative effect on earnings quality. This is a negative signal because management is considered unable to maintain the stability of the company’s condition.]]>
<![CDATA[Determination of External Auditor Selection ]]>
<![CDATA[Septiana, Milla]]>;
<![CDATA[Khafid, Muhammad]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 3 (2019): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i3.29922
<![CDATA[This study aims to examine the effects of the size of independent commissaries, the effectiveness of audit committee and leverage on the selection of external auditors with firm size as moderation variable. The population of this research was all the companies of financial sector listed on the Indonesia Stock Exchange at 2017 as many as 95 companies. The samples were determined using purposive sampling technique. There were 89 companies as research samples and units of analysis. Moreover, the data were collected by documentation method. Analysis of research data used descriptive statistics and inferential statistics. The results indicate that the size of independent commissaries, the effectiveness of audit committee and leverage significantly have positive effect on the auditor selection. Firm size moderates the effects of the size of board of independent commissaries and leverage on the auditor selection, but does not moderates the effect of audit committee effectiveness on the auditor selection. Based on the research results, it shows that the size of board of independent commissaries with firm size as moderation can increase the selection of Big Four external auditor, while leverage with firm size as moderation can decrease the selection of Big Four external auditor.]]>
<![CDATA[Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange ]]>
<![CDATA[Istiqomah, Istiqomah]]>;
<![CDATA[Wahyuningrum, Indah Fajarini Sri]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 1 (2020): March ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v9i1.30019
<![CDATA[This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the content analysis method by calculating the number of sentences for each disclosure item based on GRI Standards 2016. The population of this study are 1st section companies listed in Tokyo Stock Exchange (TSE) during the period of 2016 to 2017 which consist of 2.062 companies. Sampling in this study used a purposive sampling technique. There are 47 companies as the research sample and 94 firms-year observations. This study used multiple linear regression analysis to determine the effect of independent variables on environmental disclosure. The result of the statistic analysis is firm size and firm age have a positive significant effect on environmental disclosure. ROE, corporate governance mechanism, and EMS have no significant effect on environmental disclosure, while NPM has a negative significant effect. The conclusion of this study is the environmental disclosure quantity positively influenced by firm age and firm size. The bigger and older companies proved disclose better environmental information by writing more narration or explanation of each environmental disc]]>
<![CDATA[The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation ]]>
<![CDATA[Maharani, Fifi Setya]]>;
<![CDATA[Baroroh, Niswah]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 2 (2019): July ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i2.30039
<![CDATA[This study aims to examine the effects of leverage, executive character, and institutional ownership on tax avoidance with political connection as a moderating variable. The population was 48 mining companies listed in the Indonesia Stock Exchange during the period of 2014-2017. The sampling method was a purposive sampling method and selected 52 units of analysis from 14 companies. Analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test. The results show that leverage has a significant negative effect while executive character and institutional ownership have no effect on tax avoidance. Then, political connection significantly moderates the effect of leverage and executive character but it does not significantly moderate the effect of institutional ownership on tax avoidance. The conclusion of this research is only leverage which has an effect on tax avoidance and political connection only moderates the effect of leverage and executive character on tax avoidance.]]>
<![CDATA[Analysis of the Determinant of Effective Tax Rate ]]>
<![CDATA[Nurkholisoh, Dwi]]>;
<![CDATA[Hidayah, Retnoningrum]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 2 (2019): July ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i2.30098
<![CDATA[This study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies listed in the IDX in 2015-2017 period as many as 155 companies. The research sample of 44 companies was obtained using a purposive sampling method, so it was obtained 132 units of analysis. Unit analysis was reduced outlier data by 46 data, total final data was 86 data. Hypothesis testing used multiple linear regression with Minitab software 17. The results show that the proportion of commissioners is not affected by ETR. The audit committee and size of the board of commissioner have significant negative effect on ETR. Institutional ownership and capital intensity ratio have significant positive effect on ETR. The conclusions of study are that the audit committee and size of the board of commissioner have significant negative effect on ETR. This shows that the supervision by the audit committee and the board of commissioners on management is carried out optimally and effectively. Institutional ownership and capital intensity ratio have significant positive effect on ETR. This shows that the institute has not utilized the maximum supervision and management has not take advantage of the depreciation of fixed assets.]]>
<![CDATA[The Effect of Liquidity, Leverage, and Operating Capacity on Financial Distress with Managerial Ownership as a Moderating Variable ]]>
<![CDATA[Larasati, Hanum]]>;
<![CDATA[Wahyudin, Agus]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 3 (2019): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i3.30176
<![CDATA[This study intends to examine the effect of liquidity, leverage, and operating capacity ratio on financial distress risk with managerial ownership as moderator. The population of this study was all of the property, real estate and construction services companies listed on the IDX in 2013-2017 as many as 55 companies. This study used purposive sampling technique for the selection of samples that produced 17 companies or 68 analysis units. Moderation regression was used as analytical method in this study with SPSS 23 as the analytical tool. This research shows that liquidity does not affect on financial distress risk, while leverage and operating capacity affect on financial distress risk. Managerial ownership is able to moderate the effect of leverage ratio and operating capacity on financial distress risk, but is not able to moderate the effect of liquidity on financial distress risk. The conclusion of this study is that the financial distress risk is influenced by leverage, operating capacity, leverage moderated by managerial ownership, and operating capacity moderated by managerial ownership.]]>
