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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
 87   88   89   90   91 
Factors Influencing Accounting Fraud in Village Fund Management in South Kalimantan Wanda Safitri; Novita WeningTyas Respati
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.68933

Abstract

Purpose: This study investigated the factors contributing to accounting fraud when handling village funds. The purpose of this study was to investigate and analyze how factors such as internal control systems, compliance with accounting regulations, personal morality, and information asymmetry in managing village funds are considered to influence accounting fraud. Method: Village officials and the Village Consultative Body at Tapin Selatan District, Kalimantan Selatan, were made up to be the study’s population. Purposive sampling was used in the sample selection process. One hundred twenty-six respondents served as the sample used in the analysis. The hypothesis was tested with multiple linear regression. Findings: Empirical evidence showed that accounting fraud was not affected by internal control systems. Another finding showed that compliance with accounting regulations and individual morality detrimentally impacted accounting fraud. On the contrary, accounting fraud is positively affected by asymmetric information. Novelty: The difference between this research and previous studies is related to the object studied, indicators on individual morality variables, and the addition of information asymmetry variables. Keywords: Accounting Fraud; Compliance with Accounting Regulations; Internal Control Systems; Individual Morality; Information Asymmetry
Board of Directors and Financial Restatement: Evidence from The Two-Tier System Ni Wayan Rustiarini; Ni Putu Shinta Dewi; Ni Made Sunarsih
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.68995

Abstract

Purpose : This study investigates the role of the characteristics of the Board of Directors (BoD) on financial restatements. The characteristics are reviewed based on board tenure, board size, board independence, female board, foreign board member, board level education, board accounting expertise, and dual board position. Method : The research sample is a manufacturing company on the Indonesia Stock Exchange for 2017-2021. The analytical tool used is logistic regression. Findings : This study found that five board characteristics negatively affect financial restatements: board tenure, board size, board independence, female board, and board accounting expertise. On the other hand, a dual position has a positive effect on financial restatements. Meanwhile, foreign board and board education do not significantly affect financial restatements. Novelty : First, considering BoD as a decision maker in the company, board characteristics influence group dynamics in collaboration and communication to implement corporate governance. Second, studies that analyze the impact of executive boards on financial statements still need to be expanded, especially in Indonesia, which adheres to a two-tier system. Third, previous studies that examine the role of BoD and financial restatements have provided contradictory evidence, and many studies still need to prove the effectiveness of the BoDs’ characteristics on financial restatements. Keywords : Director; Female; Restatement
Factors Affecting Capital Expenditure In Districts in West Java Province Kholida Atiyatul Maula; Kartika Nur Alfiyah; Isro'iyatul Mubarokah; Wiwiek Rabiatul Adawiyah; Christina Tri Setyorini
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.69149

Abstract

Purpose: This study examines and analyzes the effect of Original Local Own Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Revenue Sharing Funds (DBH), and Excess Budget Financing (SiLPA) on Capital Expenditures. Method: This study employed a quantitative research design. The study's population consisted of all 27 West Java Province Districts, including 9 cities and 18 regencies. With a total sample of 135 district budget realization reports data in the province of West Java, the sample size for this study was determined using a census sampling approach. Findings: The findings show a positive effect of PAD and DAU on Capital Expenditure, indicating that the amount of realized Capital Expenditure depends on the amount of PAD and DAU obtained by Districts in West Java Province. Meanwhile, DAK, DBH, and SiLPA do not affect the realization of Capital Expenditures. This indicates that the realization of capital expenditure is independent of DAK, DBH, and SiLPA. Novelty: First, this study uses a different research paradigm than before. Second, this research utilizes the latest era to vary the independent variables. Third, the problems chosen in this study are regencies and cities in West Java Province, which need attention regarding capital expenditure allocation. Keywords: Capital Expenditures, Original Local Own Revenue, Balance Funds, Excess Budget Financing
Evidence of Financial Ratio Impact on Non-Financial Firm Profitability Muchamad Syafruddin; Clarientina Jane Weinanto; Haryani Haryani
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.70466

Abstract

Purpose: This study is conducted to determine the factors that affect profitability in Indonesia listed companies by using financial ratios. Four independent variables (liquidity, intangible assets, working capital, and company leverage) were empirically tested to determine their relationships with profitability. Method: The data set covers 100 companies during the period of 2019 – 2021, and a random selection method was used in order to achieve credibility and fairness as much as possible and hypotheses were tested using a pooled ordinary least square regression model Findings: These findings show that firm size, working capital, and firm efficiency have a positive and significant relationship with profitability. In addition, these findings show a negative and significant relationship between liquidity and EPS and debt to equity ratio with ROA and EPS, but show a negative insignificant relationship with ROA. This means that the company suffers from low profitability due to the inefficient use of current assets. Interestingly, leverage shows mixed results, debt to equity ratio shows a negative and significant relationship with ROA and EPS, while leverage ratio shows a positive but insignificant relationship with ROA and EPS. In other words, profitability will increase only up to certain point. Novelty: This study differs than previous studies in number of aspects: First, this study examines the impact of four independent factors and two control variables that some of them are new in the context of research in Indonesia such as intangible assets. Second, previous studies focus on financial industry such as banks, however this study focuses on non-financial industry. Keywords: Financial Ratios; Profitability; Nonfinancial Companies; Indonesia
Do Corporate Social Responsibility and Corporate Governance Disclosures Affect Tax Avoidance? Faradila Dyah Ayu Widianti; Andrian Budi Prasetyo
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.70867

Abstract

Purpose: The purpose of this study is to examine the impact of corporate social responsibility (CSR) and corporate governance on tax avoidance. Method: This empirical study uses a database from Bloomberg within all companies listed on Indonesia Stock Exchange excluding this sector: finance; property and real estate. The initial sample includes 25 companies with 5 years of observation from 2017 to 2021 and in total there are 125 research samples. In order to test the impact of CSR and corporate governance on tax avoidance, this research uses multiple linear regression. Findings: The result shows that CSR disclosure increases tax avoidance which indicates that there is a trade-off between CSR disclosure and tax. But this research design does not find evidence that corporate governance has an impact on tax avoidance which means that corporate governance can not mitigate tax avoidance. Novelty: Some previous research based on GRI Index for measuring CSR and using some proxy such as board independence, audit quality, audit committee for measuring corporate governance. This study using Environmental and Social Disclosure Score for measuring Practice of CSR and using Governance Disclosure Score for measuring Corporate Governance.
Investment, Funding Decisions, Firm Value with Corporate Governance as Variable Moderation in Indonesia Stock Exchange Djuminah Djuminah; Rahmawati Rahmawati; Ari Kuncara Widagdo; Sri Hartoko; Setianingtyas Honggowati; Siti Nurlaela; Kiswanto Kiswanto
Accounting Analysis Journal Vol 12 No 2 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i2.71005

Abstract

Purpose : This study aims to examine the effect of investment decisions and funding decisions on company value with good corporate governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange and included in the CGPI rating for the period 2017 -2021. The sampling technique was used for 5 years. Method : The sample for this research was purposive sampling with a total sample of 17 state-owned and non-state-owned mining companies. Analysis technique research model using Moderated Regression Analysis (MRA). Findings : The research results show that investment decisions affect firm value. Investment decisions moderated by corporate governance have a positive effect on firm value, while funding decisions moderated by corporate governance have a negative effect on firm value. Novelty: The presence of corporate governance as a moderating variable on the influence of investment decisions and funding decisions on firm value Keywords: Investment Decisions; Funding; Firm Value; Corporate Governance
Determinants of Effective Tax Rate: Empirical Evidence From Selected Manufacturing Industries in Bangladesh Sharif, Md. Jamil; Khan, Shawrin Ahmed
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.70826

Abstract

Purpose: The objective of this study is to conduct an empirical investigation of financial and operational firm specific factors that have an impact on the effective tax rate (ETR) for Bangladeshi manufacturing firms operating in a variety of industries. Method: The study solely focused on three different production industries: Pharmaceuticals and Chemicals, Engineering, and Ceramics. At least six years’ set of panel data have been collected from each industry between 2016 and 2021 in order to conduct an analysis of the panel corrected standard error model (PCSE). Thus, the PCSE model is used to conduct an analysis on a total of 265 observations derived from 44 different company listed in DSE. Findings: Out of eight financial and operational factors, firm size and profitability has a significant positive correlation with ETR in practically every sector separately and collectively. The findings are supported by political cost theory that suggests large firms have to pay more taxes due to political attention. One exception has been found regarding Ceramics sector where firm size has insignificant negative impact on ETR. This is reinforced by the political power theory, which states that politically influential corporations are less likely to voluntarily pay taxes because of the incentives provided by the power they wield in politics. On the other hand, Interest coverage ratio, Interest to sales ratio, capital intensity, firm age leverage has also significant impact on the effective tax rate in both model ETR1 and ETR2 differently across sectors. This study also concludes that there is variation among industry to industry and little bit of year indicators. Novelty: The study investigates the factors of manufacturing companies empirically and contributes to the variety of taxation issues among various manufacturing sectors. According to the authors’ best knowledge, there has been very little research on taxes, hence this study is a completely new contribution to Bangladesh’s manufacturing sector. Keywords: Effective Tax Rate; Dhaka Stock Exchange; Political Cost Theory; Political Power Theory
The Importance of Intellectual Capital In Driving Firm Performance Halim, Kusuma Indawati
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.75257

Abstract

Purpose: The study explores the structure of intellectual capital and how it influences firm performance of Kompas 100 Index companies using the VAIC model. Method: As research samples, 29 companies from the Kompas 100 index that were listed on the Indonesian Stock Exchange were employed. The data came from annual reports that were released between 2017 and 2021. A multiple regression analysis was used to create the regression model for this study. Findings: It can be observed that VAIC has a significant positive effect on both ROA and ROE. Based on each component of VAIC, it is clear that HCE, SCE, and CEE have a positive and significant impact on firm performance. By setting spesific targets and regularly monitoring these neasures, businesses can identify areas for improvement and make informed decisions to enhance their firm performance. Novelty: The findings are especially significant for policymakers that want to emphasize the value of Intellectual Capital and create a system for disclosing Intellectual Capital. This study also offers up new paths for future research that will take into consideration the dynamic nature of the relationship between Intellectual Capital and Firm Performance and account for endogeneity. Keywords: Human Capital Efficency; Structural Capital Efficiency; Capital Employed Efficiency; Value Added Intellectual Coefficient
The Effect of The COVID-19 Pandemic on The Tax Compliance of Digital Economy Business Puspitarini, Ndaru; Rahimi, Aulia
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.75698

Abstract

Purpose: Tax authority have faced one of the challenges collecting tax revenue during the Covid-19 pandemic in decreasing of the economy will potentially leads firms in financial distress. Financial distress motivated firms to engage tax avoidance. Moreover, activities in the digital economy that are growing rapidly could be a challenge to prevent tax avoidance. Thus, this research intends to investigate how the Covid-19 pandemic affects associations between businesses that engage in digital economy activities and tax avoidance on Indonesian public enterprises. Method: The study used sample of 250 firms which are listed on Indonesia Stock Exchange (BEI) in 2018-2021 and conducted using difference-in-difference method. Findings: The study finds empirical evidence that digital economy activities positively associated with effective tax rate. Nevertheless, the Covid-19 pandemic weakened this association. Novelty: Previous studies partially examined the relationship between the COVID-19 pandemic on tax avoidance and the digital economy on tax avoidance. Quantitative researches about digital business are also mainly carried out in developed countries considering that digital economic activities have been massively carried out in developed countries. This study will complement previous studies where the Covid-19 pandemic and economic activity will be interacted with and linked to corporate tax avoidance behaviour, especially in Indonesia. Keywords: Covid-19; Tax Avoidance; Digital Economy
Financial Risks, Related Party Transactions and Value of BUMN Companies in Indonesia Wijaya, Anggita Langgeng; Ratnasari, Ima Widha
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.76237

Abstract

Purpose : The research investigates the influence of financial risk on the value of state-owned companies (BUMN) on the Indonesia Stock Exchange with related party transactions as a moderating variable. Method : The population in this research is all state-owned companies listed on the Indonesia Stock Exchange from 2015 to 2022. The sample selection technique uses purposive sampling methods. Data analysis uses regression testing with moderating variables. Findings : The results of this research show that financial risk has a negative effect on the value of state-owned companies in Indonesia. Related party transactions (RPT) have a moderating effect that strengthens the influence of corporate financial risk on the value of BUMN companies. Novelty : The research can prove the role of related party transactions as a moderating variable on the influence of financial risk and the value of BUMN companies. Keywords : Company Value; Financial Risk; Related Party Transactions; Bankruptcy; BUMN

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