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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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Determinants of Debt Policy with Profitability as a Moderating Variable sulistiani, Ana; Agustina, Linda
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.v8i3.35181

Abstract

This study aims to examine the effect of sales growth, institutional ownership and company size on debt policy with profitability as a moderating variable. The research population was all of the property and real estate companies listed on the Indonesia Stock Exchange 2014-2017 as many as 61 companies. The sampling method used purposive sampling, so a sample of 34 companies was obtained with analysis units of 136. The data collection method used was the documentation method. The analysis technique of this research used multiple regression using the absolute difference test. The results show that sales growth and company size has a significant positive effect on debt policy. Institutional ownership has a significant negative effect on debt policy. Profitability significantly moderates the effect of sales growth and company size on debt policy. Profitability is not able to moderate institutional ownership on debt policy. The conclusion of this study is that all independent variables influence debt policy and profitability are able to moderate sales growth and company size but are not able to moderate institutional policy towards debt policy. Suggestions for further research can use other variables that are thought to influence debt policy.
The Effect of Tax Minimization and Exchange Rate on Transfer Pricing Decisions with Leverage as Moderating Devi, Diah Kumala; Suryarini, Trisni
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.v9i2.36469

Abstract

The aims of this research are to analyze and to find empirical evidence about the effect of tax minimization and exchange rate on company decision of transfer pricing with leverage as moderating variable. The population of this research was mining companies which listed in Indonesia Stock Exchange (IDX) over the period 2013 to 2018 from 45 companies. The sampling technique used purposive sampling. Eighteen companies were selected with 65 units analysis were obtained. In addition, data was analyzed using descriptive statistics and inferential statistics using Moderated Regression Analysis (MRA). The data was processed by IBM SPSS Statistics 21 software. The results show that tax minimization and exchange rate have positive and significant effect on transfer pricing. Leverage does not moderate the effect of tax minimization on transfer pricing but leverage significantly moderate the effect of exchange rate on transfer pricing. The conclusion of this research is transfer pricing decision will be higher when tax minimization and exchange rate be higher, but leverage can moderate the effect of exchange rate to transfer pricing.
The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating Ardi, Jalu Wicaksono; Yulianto, Agung
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.v9i2.36473

Abstract

The purpose of this study is to evaluate the effect of profitability, leverage, and company size on environmental disclosure with the proportion of independent directors as moderator. A maximum of 61 agricultural and mining sector companies listed on the Indonesia Stock Exchange in 2014-2018 was the population of this report. The sampling method used purposing sampling, so with 45 units of analysis, we get 9 sample companies. The quantitative method used regression analysis for balance. The results show that profitability does not influence on environmental disclosure. Leverage has a negative effect on environmental disclosure. Company size has a positive effect on environmental disclosure. The proportion of independent directors is able to moderate the effect of profitability on environmental disclosure but is not able to moderate the effect of leverage and company size on environmental disclosure. This study concludes that leverage has a negative relationship with environmental disclosure and firm size has a positive relationship with environmental disclosure and the proportion of independent commissioners moderates the relationship between profitability and environmental disclosure. The findings show the important role of independent commissioners in environmental disclosure, namely providing investors with a balance and maintaining an unbiased and impartial atmosphere.
The Influence of Islamic Corporate Governance on The Performance of Maqashid Sharia in Sharia Banking in Indonesia Safitri, Ria; Mukhibad, Hasan
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.v9i2.36628

Abstract

This study aims to examine the effect of Islamic Corporate Governance (ICG) that consist of Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meetings on maqashid sharia performance. The population in this study was Islamic Bank listed on the Financial Services Authority (FSA) in 2013-2018 as many as 11 Islamic Banks. The sampling technique used in this study was purposive sampling method and obtained as many as 54 units of analysis. Data collection used documentation technique. The analytical method used in this study was panel data regressions using Eviews 9. The results of the study indicate that Sharia Supervisory Board (SSB) which is measured using education level, ratio of independent commissioners, and board of director meeting of board do not have effect on maqashid sharia performance. The conclusion of this research is that maqashid sharia performance of Indonesian Islamic Bank just 34.138 %, that means maqashid sharia has not been a target priority in Indonesian Islamic Bank. Thus, the factors examined have not been optimized yet for achieving the goal of sharia (maqashid sharia).
A Related Party Transactions, Family Firms and Firm Performance Mohammed, Nishtiman
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.v8i3.36665

Abstract

The objective of this study is to examine the relationship between related party transactions and firm performance in the presence of family ownership. The study used data of 714 public listed firms in Istanbul stock exchange for the period of 2011-2015.Utilizing regression analysis of 714 Turkish listed firms, this study shows that related party transaction has a negative influence on firm performance. In addition, the study shows that this association is stronger in the presence of family ownership. The results proposed that a related party transaction is practiced by family firms to expropriate minority shareholders rights. The result is consistent with entrenchment hypothesis and tunneling.
The Effect of Financial and Non-Financial Factors on Firm Value Kristi, Nuke Monika; Yanto, Heri
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.v9i2.37518

Abstract

This study aims to explain the impact of financial and non-financial factors, namely firm size, profitability, leverage, liquidity, activity ratio, CSR disclosures and environmental performance on firm value. This research is quantitative study with causality research design. Company Performance Rating Program in Environmental Management (PROPER) participating companies whose shares are listed on the IDX during 2015-2019 were the population of this study. The purposive sampling technique was chosen to obtain the sample of 35 companies with 140 units of analysis. This research applied a multiple linear regression test on panel data collected from secondary data. The results show the firm value can be explained by firm size, profitability, and activity ratio in a positive direction. Meanwhile, the negative influence is shown by leverage and liquidity and CSR disclosure & environmental performance cannot influence the firm value significantly. Managers are expected can optimize their asset management, because firm size, profitability, and activity ratio have a positive and significant effect on firm value and be careful of using debt, because liquidity and leverage are proven to have negative effect on firm value.
Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016) Hapsari, Cantika Anindya; Prasetyo, Andrian Budi
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.v9i2.38262

Abstract

The objective of this study is to find out what factors that can have an impact on carbon emissions disclosure in non-financial companies listed on the Indonesia Stock Exchange that publish sustainability reports for the year 2014-2016. The variables that would be tested in this study are independent variables consisting of industry type, company size, profitability, leverage and corporate governance, as well as the dependent variable which is the carbon emissions disclosure. Based on secondary data and purposive sampling methods, a total of 57 companies were obtained as research samples. Multiple linear regression is used as a model analysis of this study. Based on the test results, it has been found that the variables that have a significant influence on the level of carbon emissions disclosure are industry type, company size and leverage, while the remaining variables were found to have no significant effect.
Maqhasid Sharia: Measurement of the Purpose of Islamic Banks in Indonesia with Sharia Compliance as a Moderating Variable Azmi, Fika; Pramono, Nugroho Heri; Wahyuni, Mirasanti
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.v9i1.38647

Abstract

The purpose of this study is to analyze the effect of Islamic social reporting index which is moderated by sharia compliance on maqhasid sharia index. The population of this study was 14 Islamic banks in Indonesia. Meanwhile, the sample used was the annual report of Islamic banks from 2014-2018 a total of 70 observational data. The sampling technique used was simple random sampling. The data analysis method used was regression with moderation. Based on the results of the partial test, Islamic social reporting index and sharia compliance individually affect the maqhasid sharia index. In addition, based on the results of the regression test with moderation, the Islamic social reporting index moderated by sharia compliance affects on the maqhasid sharia index. Thus, the conclusion is that sharia compliance is proven to moderate the effect of Islamic social reporting index on the value of the maqhasid sharia index. A negative coefficient value indicates that the effect given is negative. The point is that the increase in the number of sharia complications has the effect of reducing or weakening the effect of the Islamic social reporting index on the value of the maqhasid sharia index.
Financial Distress Moderates the Effect of KAP Reputation, Auditor Switching, and Leverage on the Acceptance of Going Concern Opinions Laksmita, Briliani; Sukirman, Sukirman
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.39563

Abstract

This research intended to measure the influence of reputation of public accounting firm, auditor switching and leverage against the acceptance of going concern opinion with financial distress as a moderating variable. This study used manufacturing companies that listed on the Indonesia Stock Exchange (IDX) in 2015-2018 as population. The sample selection used purposive sampling and obtained 100 units of analysis. Data analysis method used logistic regression and interaction test with IBM SPSS 24 tools. The study showed that auditor switching had a positive influence on going concern opinion. Meanwhile, the reputation of the public accounting firm and leverage had no effect on going concern opinion. In addition, the results of the study showed that financial distress strengthened the effect of leverage on going concern opinion. However, financial distress was unable to moderate the influence of the reputation of the public accounting firm and auditor switching towards the acceptance of going concern opinion. The conclusion of this study is companies that change its auditor will most likely receive going concern opinion if company’s continuity is disrupted, all Public Accounting Firms attempt to work independently and objectively, and leverage has different effect on every company. Distressed companies will most likely receive going concern opinion if they have high leverage ratio. Keywords: Going Concern Opinion; Non-Financial Factors; Financial Condition
Board Characteristics and Firm Performance: Evidence from Manufacture Sector of Jordan Amedi, Ari Muhammad Rashid; Mustafa, Aree Saeed
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.39577

Abstract

The objective of the study is to investigate the impact of the board of directors’ features on the financial performance of companies, which is measured using return on equity. This study utilized secondary data approach. A population is all companies listed in Amman Stock Exchange (ASE), while the sample consists of all Jordanian companies from manufacture sector from 2016 to 2018. Multiple regression has been used to test this study hypothesis and meet its objective. This study finding aligns with agency theory and resource dependence theory propositions, that the size of the board of directors is negatively related to firm performance. On the other hand, the board of directors' independence and female directors are having a positive influence on firm performance. Finally, this study recommends future studies in Jordan to include all sectors of capital market of Jordan and other corporate governance variable such as ownership structure and examine its influence in the relationship between the board of directors' features and firm performance. Keywords: Board Characteristics; Firm Performance; Jordan

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