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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
 61   62   63   64   65 
Corporate Social Responsibility Disclosure, Corporate Governance Disclosures, and Firm Value In Indonesia Chemical, Plastic, and Packaging Sub-Sector Companies Firmansyah, Amrie; Husna, Mitsalina Choirun; Putri, Maritsa Agasta
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.42102

Abstract

This study aims to examine environmental disclosure, social disclosure, economic disclosure, and corporate governance disclosures on the firm value in Indonesia. This study uses a quantitative method with multiple regression. This study employs data from chemical, plastic, and packaging sub-sector companies which listed in the IDX. After purposive sampling was conducted, the final sample consists of eleven companies from 2016 up to 2019. The result suggests that environmental disclosure positively affects firm value. Meanwhile, economic and social disclosures do not affect firm value. Also, the disclosure of corporate governance does not affect firm value. The companies should consider that environmental activities as a strategy for the company, and these activities show that the company's success in the capital market is related to investors' positive response. Keywords: Corporate Governance, Economic, Environmental, Social, Disclosure
Lombok's Tsunami and Stock Abnormal Returns Suryani, Ani Wilujeng; Pertiwi, Karina Dian
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.42584

Abstract

Natural disaster often brings damage to the economy, including the decrease of stock’s market value. For this reason, this study aims to determine the effect of the tsunami earthquakes in Lombok in 2018 on abnormal returns and cumulative abnormal returns of insurance companies. This study used the event study approach, with three days window period after the three tsunami earthquakes from July to August 2018. The sample of this study is the stock price of 14 insurance companies listed on the Indonesia Stock Exchange. To test whether abnormal return exists, a one-sample t-test was used on the average abnormal and cumulative returns. The results show that the tsunami earthquake disasters in Lombok in 2018 have a significant effect on cumulative abnormal returns of insurance companies stocks, and this effect even bigger on the third tsunami. This finding shows that the market reacts to continuous disaster by considering the earthquake as negative information and thus decrease the stock price. This study implies that investors may buy the stocks after the disaster to get a cheaper price or hold the stocks to avoid loss. Keywords: abnormal return; event study; Lombok tsunami earthquake; signaling theory
The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness Pratama, Indriyani; Suryarini, Trisni
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.v9i3.42687

Abstract

The study aimed to analyze the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness with a board of independent commissioners as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange in 2014-2018 were the population in this study. Sampling in this study used a purposive sampling technique. The sample selection in this study used a purposive sampling technique so that there were 24 companies with 120 analysis units. The method of analysis used in this study was the panel data regression method using the Eviews 9 application program. The results showed that capital intensity and inventory intensity partially do not have a significant effect on tax aggressiveness, while profitability partially has a significant positive effect on tax aggressiveness. The board of Independent commissioners is not able to moderate the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness. The conclusion of this study is only profitability which has a significant effect on corporate tax aggressiveness, so it is proven that the more profit the company receives will trigger the company to take tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Inventory Intensity; Profitability; Independent Board of Commissioners
The Determinants of Human Resource Disclosures in ASEAN Adila, Arina; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44515

Abstract

This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender
The Effect of Profitability, Liquidity, and Asset Structure on Capital Structure with Firm Size as Moderating Variable Dewi, Cicilia Ratna; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44516

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, and asset structure on capital structure with firm size as a moderating variable. The population of this study was all property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2014-2016. The number of samples used was 39 companies with the audit of analysis of 117. This study used secondary data taken from the annual financial statements. The method of data analysis was descriptive analysis and Moderated regression analysis by difference absolute value test. The data analysis used was IBM SPSS Statistics 21. The result of the study showed that profitability, liquidity, and asset structure had negative and significant effects on capital structure. Firm size was able to moderates significantly the effect of liquidity on capital structure, but it is not able to moderate the effect of profitability and asset structure on the capital structure. The study concludes that capital structure is influenced by profitability, liquidity, and liquidity that moderated by firm size. Keywords: Profitability; Liquidity; Asset Structure; Capital Structure; Firm Size
Leverage as a Moderator of the Effect of Company Size, Managerial Ownership, and Conflict of Interest on Accounting Conservatism Sari, Siti Nurmala; Agustina, Linda
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44518

Abstract

This study aims to examine the influence of company size, managerial ownership, and conflict of interest to accounting conservatism with leverage as the moderating variable. The population was mining companies and infrastructure, utilities, and transportation companies which were listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018, which are 118 companies. The sample was determined by purposive sampling which resulted in 12 companies with 36 units of analysis. The data were collected by using documentaries. The analysis techniques used descriptive and inferential with the help of IBM SPSS version 21. The results showed that managerial ownership had a negative influence and conflicts of interest had a positive influence to accounting conservatism, company size had not influenced to accounting conservatism, and leverage moderated the relationship of managerial ownership to accounting conservatism, but it was unable to moderate the relationship of company size and conflict of interest to accounting conservatism. The conclusion of this study is the low managerial ownership presses the existence of expropriation; therefore, it can increase the accounting conservatism. The high conflict of interest increases the application of accounting conservatism to reduce conflicts that occur. Meanwhile, leverage influences the company’s financial risk, therefore it is able to moderate the influence of managerial ownership to accounting conservatism. Keywords: Accounting Conservatism; Company Size; Conflict of Interest; Leverage; Managerial Ownership
Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable Dewi, Krisna; Anisykurlillah, Indah
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44520

Abstract

This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision, quality of external auditors, the experience of directors, and CEO duality did not affect fraudulent financial statements. Audit committee significantly moderated the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. However, audit committee did not moderate the effect of quality of external auditors and CEO duality on fraudulent financial statements. This study concludes that the fraudulent financial statements will be higher when the company growth is higher. Audit committee weakens the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. Keywords: Fraudulent Financial Statement; Fraud Pentagon; Audit Committee
Love of Money, Religiosity, and Gender: How do These Affect the Ethical Perceptions of Public Accountants? Saadah, Naili; Samroh, Samroh
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44736

Abstract

Ethics has always been an interesting issue to discuss in any discussion related to the professionalism of the world of accounting and auditing. Public scepticism towards the accounting profession is quite reasonable since there are not a few auditors and public accountants involved with financial scandals. Money for an individual is like a double-edged knife, on the one hand, it is a need, but it can also be a root of greed, no exception for an auditor. Therefore, this study aims to determine the effect of love of money on the ethical perceptions of public auditors. Whether there is an influence of the love of money on the ethical perceptions of public auditors and how does this affect it when faced with one’s religiosity and gender. Using the object of the research of auditors who are members of the public accounting firm in Semarang city, this research succeeded in collecting a sample of 43 auditors with the criteria of having had at least three years of experience as an auditor. The results prove that love of money has a direct effect on the ethical perceptions of public auditors. However, when the feeling of love of money is faced with religiosity and gender, it does not significantly influence auditors’ ethical perceptions. Therefore, it can be concluded that love of money is one’s attitude in general which is reflected in the behaviour of an auditor so that one’s love of money can directly influence an auditor’s ethical perception. Keywords: Love of Money; Religiosity; Gender; Ethical Perceptions
The Institutional Ownership and Disclosure of Sustainability Report with Environmental Uncertainty as Moderation Variables Delfy, Delfy; Bimo, Irenius Dwinanto
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.45731

Abstract

This study aims to analyze institutional ownership's direct effect as a corporate governance mechanism on sustainability reporting. This study also considers external factors, environmental uncertainty as moderating variables. Sustainability reporting is measured using the Global Reporting Initiative standard, which consists of standards, economic (GRI 200), environmental (GRI 300), and social (GRI 400). The sample selection uses purposive sampling. This study's sample is a non-financial company listed on the Indonesia Stock Exchange (IDX) and publishes successive sustainability reports from 2017 to 2019. Hypothesis testing uses panel data regression (Balanced Panel) with a random effect model, using STATA 14.2 statistical software. In a direct relationship, the study results provide empirical evidence that institutional ownership has a positive effect on sustainability reporting. The higher the percentage of share ownership by the institution, the better the sustainability reporting. Meanwhile, environmental uncertainty does not moderate institutional ownership of sustainability reporting when considering external factors as moderating variables.
Organizational Culture, Governance Structure and Sustainability Disclosure Quality: Evidence from Indonesia, Malaysia, Singapore, and Thailand Shwairef, Abdalla Meftah; Abdulrahim, Mohamed Omar; Sukoharsono, Eko Ganis
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.45846

Abstract

Sustainability disclosure has been an interesting topic and issue in this recent decades. This study aims to analyze the mediating effect of organizational culture in the relationship between governance structure and sustainability disclosure quality in four Asian countries: Indonesia, Malaysia, Singapore, and Thailand. The method for collecting data is documentation with secondary data. The data were obtained for the 2015-2019 period from the Indonesian stock exchange, Malaysia stock exchange, Singapore stock exchange, Thailand stock exchange, and other related sources comprising the company’s website. The results showed that the governance structure positively affects organizational culture that consists of clan culture, adhocracy culture, hierarchy culture, and market culture. Meanwhile, the significance values of the variables Board Size, Board Independence, Organizational Culture, Institutional Ownership, and Audit Committee, clan, adhocracy, and hierarchy and marker culture affect the sustainability of disclosure quality. This result indicated that implementing organizational culture and governance structure better will increase sustainability disclosure quality in these four Asian countries. Keywords: Governance Structure; Organizational Culture; Sustainability Disclosure Quality

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