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Accounting Analysis Journal
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
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 332 Documents
The Analysis of Firm Size in Moderating the Determinants of Intellectual Capital Disclosures Pujiati, Endang; Wahyudin, Agus
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.588 KB) | DOI: 10.15294/aaj.v7i2.22641

Abstract

Abstrak Tujuan penelitian ini adalah menganalisis pengaruh profitabilitas, pertumbuhan laba, dan komisaris independen terhadap pengungkapan modal intelektual dengan ukuran perusahaan sebagai variabel moderating. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2016 yang berjumlah 149 perusahaan. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh 189 unit analisis yang menjadi objek pengamatan yang berasal dari 63 perusahaan. Teknik analisis menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap pengungkapan modal intelektual. Pertumbuhan laba dan komisaris independen berpengaruh signifikan tetapi dengan arah hubungan yang negatif. Ukuran Perusahaan memoderasi secara signifikan pengaruh profitabilitas dan pertumbuhan laba terhadap pengungkapan modal intelektual, namun ukuran perusahaan tidak memoderasi pengaruh komisaris independen terhadap pengungkapan modal intelektual. Simpulan dari penelitian ini yaitu pengungkapan modal intelektual dipengaruhi oleh profitabilitas dan ukuran perusahaan mampu memoderasi pengaruh profitabilitas dan pertumbuhan laba terhadap pengungkapan modal intelektual. Kata Kunci : Komisaris Independen; Pengungkapan Modal Intelektual; Pertumbuhan Laba; Profitabilitas; Ukuran Perusahaan   Abstract The purpose of this research is to analyse the influence of profitability, earning growth, and independent commissioner of the intellectual capital disclosure with firm size as a moderating variable. The population of this study is manufacturing companies listed in Indonesia Stock Exchange (IDX)  from 2014 until 2016 consisting of 149 companies. Samples are selected using purposive sampling method and obtained 189 unit analyses as observations’ objects from 63 companies. Moderated regression analysis by difference absolute value test was used to analyse data. The study result show that profitability effect positively significant on intellectual capital disclosure. Earning growth and independent commissioner has significantly influenced but in negative way. Firm size moderates significantly the effect of profitability and earning growth on intellectual capital disclosure, but firm size can not be used to moderate the influence of independent commisssioners on intellectual capital disclosure. Conclusion from this research that intellectual capital disclosure is influencded by profitability and firm size can moderate the effect of profitability and earning growth. Keywords: Earning Growth; Firm Size; Independent Commissioner; Intellectual Capital Disclosure; Profitability
The Factors that Influence the Disclosure of Corporate Social Responsibility (CSR) Oktavianawati, Leny; Sri W, Indah Fajarrini
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.335 KB) | DOI: 10.15294/aaj.v7i2.23738

Abstract

Penelitian ini bertujuan untuk menguji beberapa faktor yang memengaruhi pengungkapan CSR dalam laporan tahunan perusahaan pertambangan di Indonesia dengan indikator leverage, profitabilitas, ukuran dewan komisaris, ukuran perusahaan dan status perusahaan. Populasi penelitian ini adalah 46 perusahaan pertambangan yang terdaftar (listing) di Bursa Efek Indonesia (BEI) yang menerbitkan laporan tahunan dan/atau sustainbility report pada tahun 2013 –2016. Penelitian ini menggunakan purposive sampling dengan 32 sampel perusahaan dengan 128 unit analisis. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang sebelumnya telah dianalisis dengan uji asumsi klasik (uji normalitas, multikolinieritas, autokorelasi dan heteroskedastisitas). Hasil penelitian ini menunjukkan bahwa leverage  berpengaruh negatif terhadap pengungkapan CSR. Sebaliknya, profitabilitas, ukuran dewan komisaris, dan ukuran perusahaan berpengaruh positif terhadap pengungkapan CSR. Sementara itu, status perusahaan tidak berpengaruh terhadap pengungkapan CSR. Simpulan pada penelitian ini yaitu pengujian simultan menunjukkan pengaruh antara variabel independen dan dependen. Leverage, profitabilitas, ukuran dewan komisaris dan  ukuran perusahaan berpengaruh signifikan terhadap pengungkapan CSR. Sementara status perusahaan tidak signifikan terhadap pengungkapan CSR. Kata Kunci: Leverage; Pengungkapan CSR; Profitabilitas; Status Perusahaan; Ukuran Dewan Komisaris; Ukuran Perusahaan   The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units analysis. The analytical tool used in this research is multiple linear regression  that have previously been analyzed by classical assumption test (normality test, multicolinearity, autocorrelation and heteroscedasticity). The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the firm status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability,  board of commissioners size and firm size have significant effect the CSRD. Meanwhile, firm status findings do not significant affect the CSRD. Keywords: Board of Commissioner Size; CSR Disclosure; Firm Size; Firm Status; Leverage; Profitability  
The Effect of Asset Structure and Business Risk on Capital Structure with Profitability as the Moderating Variable Buana, Fita Kartika; khafid, muhammad
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.11 KB) | DOI: 10.15294/aaj.v7i3.22727

Abstract

The aims of this research to analyze the effect of asset structure and business risk to capital structure with profitability as moderating variable. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the year 2013-2016. The population are 48 companies and 24 research samples. Data were selected by purposive sampling technique which obtained by 96 unit of analysis. This research uses secondary data taken from annual financial statements. Data collection technique used is documentation techniques by collecting the required data from the annual financial reports. Moderated regression analysis data by difference absolute value test was used to analyse data. The result of this research revealed that asset structure significant positive effect on capital structure. Meanwhile, business risk negatively effect on capital structure. In addition, the profitability can weaken the effect of assets structure on capital structure. However, the profitability not moderating the effect of business risk on capital structure. Based on the result of research, it can be concluded that capital structure is influenced by asset structure and business risk and profitability can moderate the effect of asset structure on capital structure.
The Determinants that Affect the Acceptance of Going Concern Audit Opinion with Auditor Reputation as a Moderating Variable Rahma, Fatihatur; Sukirman, Sukirman
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.622 KB) | DOI: 10.15294/aaj.v7i2.21267

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kondisi keuangan perusahaan yang meliputi prediksi kebangkrutan altman z score, kepemilikan manajerial, dan kepemilikan institusional terhadap penerimaan opini audit going concern dengan dimoderasi oleh reputasi auditor. Populasi penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2015 sejumlah 128 perusahaan.Teknik pengambilan sampel yaitu menggunakan purposive sampling yang menghasilkan 26 perusahaan sampel dan 104 unit analisis. Teknik analisis statistik yang digunakan adalah statistik deskriptif dan statistik inferensial. Pengujian hipotesis menggunakan alat analisis berupa regresi logistik. Pada penelitian ini menggunakan program analisis IBM SPSS 23.Hasil dari penelitian ini adalah kondisi perusahaan dan kondisi perusahaan yang dimoderasi oleh reputasi auditor berpengaruh terhadap penerimaan opini audit going concern. Sedangkan kepemilikan manajerial, kepemilikan institusional, kepemilikan manajerial yang dimoderasi reputasi auditor, dan kepemilikan institusional yang dimoderasi reputasi auditor tidak berpengaruh pada penerimaan opini audit going concern.Simpulan penelitian ini yaitu kemungkinanperusahaan untuk menerima opini audit going concern dapat dihindari dengan meningkatkan kondisi keuangan perusahaan. ABSTRACT This study aims to analyze the effect of the company's financial condition which includes prediction of bankruptcy of altman z score, managerial ownership, and institutional ownership toward acceptance of going concern audit opinion by moderated by auditor's reputation. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012-2015 a number of 128 companies. The sampling technique is using purposive sampling which produces 26 sample companies and 104 units of analysis. Statistical analysis techniques used are descriptive statistics and inferential statistics. Hypothesis testing use analyze tools in the form of logistic regression. This study uses IBM SPSS 23 for analyze program. The results of this study are the condition of the company and the condition of the company moderated by the auditor's reputation has an effect on the acceptance of going concern audit opinion. Managerial ownership, institutional ownership, managerial ownership moderated by the auditor's reputation, and institutional ownership moderated by the auditor's reputation have no effect on acceptance of going concern audit opinion. The conclusion of this research is the possibility of companies to accept going concern audit opinion can be avoided by improving the company's financial condition.
The Factors That Affect Fraudulent Financial Statements of the Local Government Praditasari, Prasti; Asrori, Asrori
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.57 KB) | DOI: 10.15294/aaj.v7i2.21181

Abstract

Penelitian ini bertujuan untuk mengetahui presepsi para pegawai di instansi pemerintah Kabupaten Temanggung mengenai faktor-faktor yang kecurangan laporan keuangan. Laporan keuangan mempunyai fungsi penting, sesuai dengan fund theory yang menjelaskan bahwa laporan keuangan mempunyai tujuan utama untuk melaporkan sumber dan penggunaan dana dalam pelaksanan operasional. Populasi penelitian merupakan pegawai di instansi pemerintahan Kabupaten Temanggung. Teknik pengambilan sampel menggunakan metode simple random sampling yang menghasilkan sampel penelitian akhir sebanyak 89 responden. Teknik analisis data yang digunakan berupa analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS 3.0. Hasil dari penelitian ini terdapat pengaruh positif signifikan antara motivasi negatif dan asimetri informasi dengan kecurangan laporan keuangan. Moralitas berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, sedangkan sistem pengendalian intern tidak berpengaruh terhadap kecurangan laporan keuangan. Simpulan dari penelitian ini yaitu semakin tinggi tekanan yang dirasakan pegawai dan semakin tinggi tingkat asimetri informasi yang terjadi maka semakin tinggi pula kemungkinan terjadinya kecurangan, sedangkan semakin tinggi tingkat moralitas dan penerapan sistem pengendalian intern yang efektif dapat mengurangi tingkat kecurangan yang terjadi. Kata Kunci: Instansi Pemerintahan; Kecurangan Laporan Keuangan;Laporan Keuangan Pemerintah Daerah ABSTRACT This study aims to explore the perceptions of employees in government agencies of Temanggung about the factors influencing the financial statement fraud. Financial report have important functions, in accordance with the fund's theory which explains that financial statements has the main purpose to report the sources and use of funds in operational implementation. The population of this study is respondents civil government agencies in Temanggung. The sampling technique is using simple random sampling method which produces the final research samples as many as 89 respondents. Data analysis in this study uses a model full analysis Structural Equation Modelling (SEM) with a smartPLS 3.0. The results of the research there were significant positive influence between negative motivation and information asymmetry with the cheating financial report. Significant negative effect against the morality of the financial report, while the system of internal control has no effect against the cheating financial report. Summary of the study i.e. the higher the perceived pressure employees and the higher the degree of asymmetry of information happens then the higher the possibility of cheating, while the higher levels of morality and the implementation of an effective internal control system can reduce the level of cheating going on.
The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable Oktavianto, Dimas Dwi; Suryandari, Dhini
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.588 KB) | DOI: 10.15294/aaj.v7i3.21008

Abstract

This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality. The population in this study is the auditor at the Public Accounting Firm in Semarang City as many as 17 KAP with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 54 respondents. The test was done by multiple regression test to test the independent variable and the interaction test (moderated regression analysis) to test the moderation variable. The results showed that partially experience of auditors does not affect the quality of audit, audit complexity negatively affect the quality of audits, and understanding of information systems have a positive effect on audit quality. The result of moderation testing shows that the understanding of the information system is not able to moderate the influence of the auditor’s experience on audit quality but can moderate the effect of audit complexity on audit quality. The conclusion of this study is that high audit complexity will reduce audit quality, and understanding of good information system will improve audit quality, and understanding of good information system will weaken audit complexity to audit quality.
The Effect of Internal Control Systems, Accounting Systems on the Quality of Financial Statements Moderated by Organizational Commitments Bangsa, Ikrar Nusa
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.158 KB) | DOI: 10.15294/aaj.v7i2.20616

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan yang dimoderasi komitmen organisasi. Populasi dalam penelitian ini adalah 47 Organisasi Perangkat Daerah (OPD)  yang ada pada pemerintah Kabupaten Kendal tahun 2017. Metode yang digunakan adalah Sampel Jenuh. Jumlah sampel yang digunakan yaitu 84 responden di OPD Kabupaten Kendal. Teknik analisis yang digunakan adalah Moderated Regresion Analysis (MRA).  Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal dan sistem akuntansi keuangan daerah berpengaruh positif signifikan terhadap kualitas laporan keuangan, sedangkan komitmen organisasi tidak memoderasi pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa sistem pengendalian internal dan sistem akuntansi keuangan daerah mempengaruhi kualitas laporan keuangan secara positif, namun komitmen organisasi tidak memoderasi pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan. Kata Kunci : Kualitas Laporan Keuangan; Sistem Pengendalian Internal; Sistem Akuntansi Keuangan Daerah; Komitmen Organisasi ABSTRACT This study aims to determine the effect of internal control system and financial accounting system of the region on the quality of financial statements moderated organizational commitment. The Population of this study was 47 Regional Device Organizations (OPD) existing in Kendal regency. This study used a Saturated sample. The number of samples were 84 respondents OPD in 2017. The analysis technique used to analyze the data was Moderated Regression Analysis (MRA). The results showed that the Internal Control System and financial accounting system had a significant positive effect on the quality of financial statements, while organizational commitment did not moderate the influence of internal control systems and local financial accounting system on the quality of financial statements. Based on the result of the research, it could be concluded that internal control system and financial accounting system influence the quality of financial report positively, but organizational commitment does not moderate the influence of internal control system and financial accounting system on the quality of financial report. Keywords: Quality of Financial Statement; Internal Control System; Regional Financial Accounting System; Organizational Commitment
The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation Apriliyana, Nining -; Suryarini, Trisni
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.27 KB) | DOI: 10.15294/aaj.v7i3.20052

Abstract

The purpose of this research was to analyse the effect of Corporate Governance and Corporate Social Responsibility Quality on tax avoidance. The population used in this research was 150 manufacturing company listed in the Indonesia Stock Exchange during 2013-2015. The technique used for get sampling is purposive sampling, with the resulting in a final sample of 29 manufacturing companies. The analytical tools used to test the hypothesis are descriptive statistical analysis and multiple regression analysis were processed with IBM SPSS 21. The result of this research of institutional ownership and CSR quality have no effect on companies tax avoidance. Nevertheless, an executive compensation has a positive effect on companies tax avoidance. The background in accounting or financial expertise of audit committee negatively affects tax avoidance in the manufacturing company during 2013-2015. The conclusions of this study is that executive compensation and background accounting or financial expertise of audit committee can significantly influence in tax avoidance decisions. Meanwhile, institutional ownership and CSR quality have no significant effect in tax avoidance decisions on manufacturing companies listed on Indonesia Stock Exchange during 2013-2015.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (STUDI KASUS PADA LINGKUNGAN PEMERINTAH KABUPATEN TEMANGGUNG) Prabowo, Galang Rahadian; Mahmud, Amir; Murtini, Henny
Accounting Analysis Journal Vol 3 No 1 (2014): March 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i1.3894

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keterlibatan pemakai, kemampuan teknik personal, dukungan pimpinan bagian, program pendidikan dan pelatihan terhadap kinerja Sistem Informasi Akuntansi pada Lingkungan Pemerintah Daerah Kabupaten Temanggung. Penelitian ini dilatar belakangi oleh pemanfaatan SIA dalam implementasi pengelolaan keuangan daerah yang transparan. Sampel dalam penelitian ini adalah seluruh dari jumlah populasi yaitu 46 PNS yang bekerja di bagian keuangan pemerintah daerah Kabupaten Temanggung. Penelitian ini menggunakan metode analisis regresi berganda untuk menguji pengaruh langsung variabel bebas terhadap variabel terikat secara langsung.  Hasil penelitian ini adalah: Pertama, faktor keterlibatan pemakai tidak berpengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi. Kedua, faktor kemampuan teknik personal menunjukkan tidak berpengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi. Ketiga, faktor dukungan pimpinan bagian menunjukkan tidak berpengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi. Keempat, program pendidikan dan pelatihan menunjukkan pengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi. This study aimed to examine the effect of user involvement, personal capabilities, head of the division support, training and education programs on the performance of Accounting Information Systems at district governments of Temanggung. This research is motivated by the use of accounting information systems in the implementation of local government financial management transparent. The results of this study are: First, the involvement of users is not positive and significant effect on the performance of Accounting Information Systems. Second, personal technical capability factor showed positive and significant effect on the performance of Accounting Information Systems. Third, leadership support factors section shows no positive and significant effect on the performance of Accounting Information Systems. Fourth, education and training programs showed positive and significant impact on the performance of Accounting Information Systems.
FAKTOR- FAKTOR YANG MEMPENGARUHI KEBUTUHAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK Soraya, Elyana Ayu; Mahmud, Amir
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9761

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kebutuhan SAK ETAP yaitu tingkat pendidikan pemilik, ukuran usaha, dan umur usaha. Sampel yang digunakan pada penelitian ini sebanyak 212 responden yang terdiri dari pelaku UMKM mitra binaan Dinas Perindustrian, Perdagangan, Koperasi dan UMKM Kota Salatiga, dimana data dikumpulkan melalui kuesioner yang disebarkan kepada responden. Teknik analisis menggunakan analisis regresi berganda. Hasil penelitian diperoleh tingkat pendidikan pemilik dan ukuran usaha berpengaruh terhadap kebutuhan SAK ETAP, sedangkan umur usaha tidak berpengaruh terhadap kebutuhan SAK ETAP. Dari hasil penelitian penulis memberikan saran bagi penelitian selanjutnya, sebaiknya menambah variabel independen dan memperluas cakupan sampel, bukan hanya dari satu wilayah saja.This study aims to examine the factors that influence the needs of SAK ETAP is the level of education owner, business size, and age of the business. The sample used in this study were 212 respondents consisting of SMEs established partners of Disperindagkop UMKM Salatiga, where data is collected through a questionnaire distributed to respondents. The results were obtained that level of education owner and the size of business influential to SAK ETAP needs, business age has no effect on the needs of SAK ETAP. From the results, the writter can give some proposition for next reseach, independent variables, not only three variables and add scope of sample not just a region.

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