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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
 86   87   88   89   90 
The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable Linda Agustina; Putri Apriliyani; Kuat Waluyo Jati
Accounting Analysis Journal Vol 11 No 1 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i1.63340

Abstract

Purpose : This study investigates how managerial ownership, institutional ownership, investment opportunity sets, and capital intensity affect accounting conservatism moderated by political connections.Method : State-owned companies are the population in this study that went public from 2014 to 2021. A total of 17 companies per year were obtained using purposive sampling (136 units of analysis). Research data were collected using documentation techniques and analyzed using descriptive and inferential statistical analysis techniques.Findings : The findings indicate a positive relationship between institutional ownership and accounting conservatism and that high capital intensity can reduce accounting conservatism. Meanwhile, managerial ownership and investment opportunity set does not affect accounting conservatism. We also find that political connections cannot moderate the effect of managerial ownership, institutional ownership, and investment opportunity sets on accounting conservatism. However, political connections weaken the negative effect of capital intensity on accounting conservatism. Novelty : The originality of this study is in a different research model from previous research. The thing that concerns this research is based on the object used, namely BUMN companies. State-Owned Enterprises (BUMN) are the primary channel for the state to carry out its role as an economic actor. However, there are still cases of harmful accounting activities involving SOEs. So this study also emphasizes the existence of political connections, which are suspected to be one of the factors that make it difficult for companies to develop for the better.Keywords : Accounting Conservatism; Managerial Ownership; Institutional Ownership; Investment Opportunity Set; Capital Intensity; Political Connections
Analysis Of Bank Health Level Assessment Using The RGEC Method Before And During The Covid-19 Pandemic Dinda Dwi Puspitasari; Vina Kholisa Dinuka
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.59677

Abstract

Purpose : The study aims to determine the composite ranking and the condition of whether there are differences in bank health level before and during the Covid-19 pandemic in conventional commercial bank companies in Indonesia Stock Exchange (IDX) in 2019-2020.Method : Descriptive quantitative research with comparative quantitative is applied in this research method. This study also uses the sign-Wilcoxon test. The data used is annual financial report for 2019-2020. There are 39 banks went public on the IDX in 2019-2020 as research sample in this research.Findings : The research result proved that the health of conventional commercial banks before and during the Covid-19 pandemic is included in Composite Rating 2 (PK-2), which reflects the bank’s general health condition. There is no difference in bank health level before and during the Covid-19 pandemic for the ratio of NPL, GCG, and ROA. However, there are differences in bank health level before and during the Covid-19 pandemic for the ratio of LDR, NIM and CAR. Novelty : The research contributes a new finding regarding analysis of bank health level assessment using RGEC method with comparing the bank health level before and during the Covid-19 Pandemic whereas the previous study merely research on sharia or conventional banks but before Covid-19 pandemic comes. This research finding directly implicates to the bank management to care about their performance, especially regarding to the bank health as one of signal for the investor who has their interest to the bank.Keywords : Bank Health Level; Covid-19; Financial Ratio; RGEC
Fraudulent Financial Statements Detection Using Fraud Triangle Analysis: Institutional Ownership as A Moderating Variable Indah Anisykurlillah; Muhammad Noor Ardiansah; Afifah Nurrahmasari
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.57517

Abstract

Purpose : The study investigates the empirical evidence of financial targets, financial stability, external pressure, the nature of the industry, and rationalization’s influence on financial statement fraud, with institutional ownership as a moderating variable. Method : The population’s study included 58 publicly listed companies on the Indonesia Stock Exchange and formed the LQ45 in 2016–2018. Purposive sampling was used on 29 companies, and descriptive and regression analyses were performed using SPSS. Findings : The results showed that financial targets have a positive effect on financial statement fraud, and the industry’s nature has a negative effect on financial statement fraud. In contrast, financial stability, external pressure, and rationalization do not implicate financial statement fraud. In addition, institutional ownership could undermine the effect of financial targets on financial statement fraud. Still, it could affect financial stability, external pressure, industry nature, or rationalization of financial statement fraud. Users of financial statements concentrate on the level of corporate profit because the extent of manipulation indicates that. Novelty : The research initiates an initial study that examines the engagement of institutional ownership as a moderating variable because it not only increases but also risks the possibility of fraud in the financial statements, which reflect financial performance. Keywords : Fraud Financial Statement; Fraud Triangle; Institutional Ownership
Enterprise Risk Management, Board Financial Qualification, and Firm Value Rifda Nabilla Putri; Makaryanawati Makaryanawati
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61469

Abstract

Purpose : The intention of this study is to get empirical evidence regarding the effect of Enterprise Risk Management (ERM) disclosure on firm value and the effect of Board Financial Qualification (BFQ) in moderating Enterprise Risk Management (ERM) on firm value. Method : This research uses content analysis with 53 samples of financial company sectors, which are banks and insurance companies listed on the Indonesia Stock Exchange during 2020. The analysis technique used is Moderated Regression Analysis (MRA). Findings : The results show that ERM has a negative effect on firm value. This happens because the disclosure of risk management in banking and insurance companies in Indonesia is an obligation, so investors do not pay attention to the disclosure of risk management as a basis for assessing the company. In addition, this study also proves that BFQ is a variable that is able to moderate the effect of ERM on firm value. The board of directors with a financial education background has better knowledge of risk management thereby strengthening the implementation of ERM in a company. Novelty : This study using ERM disclosure items based on COSO 2017. While previous research based on COSO 2009. Keywords : Enterprise Risk Management; Firm Value, Board Financial Qualification; Moderated Regression Analysis (MRA)
The Compliance Level of Social Media Influencers in Fulfilling Income Tax Obligations in Riau Province M. Raihan Fadillah; Yusralaini Yusralaini; Supriono Supriono
Accounting Analysis Journal Vol 11 No 2 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i2.65601

Abstract

Purpose : The study examines and analyzes the influence of tax knowledge, tax sanctions, and the quality of tax services on social media influencer taxpayer compliance in Riau province. Method : The population in this study is social media influencers in Riau province. The sample in this study was 85 social media influencer accounts in Riau province following predetermined criteria. The data used in this study is primary data using a questionnaire as a data collection tool, and the questionnaires were tested for validity and reliability before collecting research data. The data analysis technique in this study uses the classical assumption test, multiple linear regression analysis. Findings : The results of this study indicate that the variables of tax knowledge, tax sanctions, and tax service quality have a positive and significant effect on taxpayer compliance with Social Media Influencers in Riau province Novelty : The research is classified as new research because it shows how the tax compliance of a social media influencer in Riau province. Keywords : Taxpayer Compliance; Tax Knowledge; Tax Sanctions; Tax Service Quality; Social Media Influencers
Foreign Ownership, Free Cash Flow, and Assets Utilization of Manufacturing Industry Nurna Aziza; C Rafflesiantono S
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61041

Abstract

Purpose : This study aims to examine the effect of moderating role of foreign ownership in the relationship between net profit margin and free cash flow on assets utilization in Indonesian manufacturing companies. Method : Net profit margin and free cash flow act as independent variables while assets utilization is the dependent variable and foreign ownership is the moderating variable. The research sample was determined using a purposive sampling approach with several criteria as the basis for determining it. Observations in this study were conducted from 2018 to 2020, manufacturing companies listed on the Indonesian Stock Exchange were the focus of this study. 36 companies were selected as samples with 108 observations. Testing the research hypothesis was conducted by using Moderated Regression Analysis (MRA). Findings : The results of the tests showed that asset utilization was positively and significantly impacted by Net Profit Margin and Free Cash Flow. Additionally, foreign ownership was insignificant in strengthening the effect of net profit margin and free cash flow on asset utilization. Novelty : The study specifically focused on foreign ownership, while previous research was based on structure ownership as a whole. Keywords : Assets Utilization; Foreign Ownership; Free Cash Flow; Net Profit Margin
What Factors Determine Banking Profitability In Indonesia During The Covid-19 Pandemic? Abdul Rohman; Ahmad Nurkhin
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.64673

Abstract

Purpose : The banking industry faced significant challenges during the COVID-19 pandemic. Banking performance is being scrutinized for interested parties to evaluate future business projections. The purpose of this study is to analysis the profitability of Indonesian banks during the COVID-19 pandemic and to investigate what factors influence the profitability. Method : This research is quantitative research and uses panel data. The research sample is a banking company listed on the Indonesia Stock Exchange with a two-year observation period (2020-2021), that is, during the COVID-19 pandemic. There are 49 banks and unbalanced panel data obtained from 97-unit analysis. Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin are all used to measure banking profitability (NIM). The documentation method was used to collect data. The data was analyzed using descriptive statistics and multiple regression analysis with random effect model. Findings : The result indicate that only NPL has a significant negative effect on ROA and ROE, according to the findings. Meanwhile, even though it is negative, CAR has a significant impact on ROA and ROE. The effects of size and liquidity on ROA and ROE were not significant. Similarly, there is no significant evidence of size, liquidity, CAR, or NPL on the Indonesian banking NIM. It can be concluded that only NPL and CAR have a significant impact on Indonesian banking profitability. Novelty : The novelty in this paper is an analysis of banking profitability in Indonesia during the COVID-19 pandemic (2020-2021) and a study of the factors that influence it. Unbalanced data panel regression with random effect model was used to analyze the data. Keywords : Profitability; Return on Assets; Return on Equity; Net Interest Margin; Non-Performing Loan
Does Tax Planning and Deferred Tax Expense Affect Earnings Management? Nofrivul Nofrivul; Elsa Fitri Amran; Widia Firmanola
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61002

Abstract

Purpose : To achieve high profits the company must have a competitive advantage compared to other companies, one of which is the ability to manage finances well, in order to ensure the company’s long-term viability, which is reflected in the amount of profit generated. This is what motivates managers to take deviations in the presentation and reporting of earnings information, which is called earnings management. The goal of this research is to determine the impact of tax planning and deferred tax expense on earnings management. Method : The study uses purposive sampling method and obtained 36 manufacturing companies for eight years of observation. The population used are manufacturing companies listed in Indonesian Stock Exchange (IDX) during the years 2013-2020. The data were tested using logistic regression. Findings : The result of this study indicated that tax planning has no effect on earnings management and deferred tax expense has effect on the probability of companies doing earnings management. While tax planning and deferred tax expense have a simultaneous effect on earnings management. Novelty : The research was conducted to determine the factors that influence the company to practice earnings management that is focused on tax planning and deferred tax expense. The earnings management measure used in this study is a dummy variable which implies the existence of a company policy to increase or decrease profits. Keywords : Tax Planning; Deferred Tax Expense; Earnings Management
The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance Astriyani Sandya Paramita; Muhammad Noor Ardiansah; Raissa Arham Delyuzar; Arif Dzulfikar
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61617

Abstract

Purpose : The study aims to analyze the effect of leverage, return on assets, and firm size on tax avoidance in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2016 period. Method : The population in this research are real estate companies listed on the Indonesia Stock Exchange. The sample selection process in this research used a purposive sampling method. Testing the effect of leverage, return on assets, and firm size on tax avoidance is done using multiple linear regression analysis models. Findings : Based on the results of the study, the CETR level is positively and significantly influenced by the level of return on assets and company size. Meanwhile, CETR is negatively and significantly affected by the level of leverage. Novelty : In this study, the sample is focused on property and real estate companies listed on the Indonesia Stock Exchange based on sharia stocks because related research has not been widely studied, so it is necessary to do more about tax avoidance in sharia stocks. Keywords : Tax Avoidance; Return on Assets; Leverage; Firm Size
Corporate Governance and Banking Performance amid Covid-19 in Indonesia Asih Dwi Meilani; Zulaikha Zulaikha; Rahma Prafinta Sari
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.65812

Abstract

Purpose : This study aims to analyze the effect of good corporate governance on the performance of banking companies listed on the Indonesian Stock Exchange during Covid-19. Method : This study used a purposive sampling method as a sample selection method. A final sample from banking companies listed on the Indonesia Stock Exchange in 2020-2021 was 38. We used Multiple linear regression to analyze data. The dependent variable of this research is Return on Assets (ROA) and Return on Equity (ROE), and the Board of Commissioners, Board of Directors, audit committee, and managerial ownership as independent variables. Findings : The results of the research analysis prove that the variables of the Board of Commissioners, Board of Directors, audit committee, and managerial ownership have no significant effect on ROA. Then, the audit committee significantly and positively affects ROE; meanwhile, the Board of Commissioners, Board of directors, and managerial ownership have no significant effect. This finding implies that just the audit committee affects the ROE. Novelty : This research differs from previous studies because it focuses on the effect of GCG on banking performance during the covid-19 outbreak in Indonesia. Keywords : Good Corporate Governance, Banking Company Performance, Covid-19

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