Accounting Analysis Journal
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
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<![CDATA[Intellectual Capital Disclosure and Its Implications on Cost of Equity Capital with Information Asymmetry as An Intervening Variable (An Empirical Study on Manufacturing Companies Listed in IDX Year 2012-2014) ]]>
<![CDATA[Setiawati, Eka]]>;
<![CDATA[Agustina, Linda]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.10475
<![CDATA[Tujuan penelitian ini adalah menganalisis pengaruh Intellectual Capital Disclosure terhadap Cost of Equity Capital dengan Asimetri Informasi sebagai Variabel Intervening. Populasi penelitian ini adalah seluruh perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014 sejumlah 148 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga menghasilkan 23 perusahaan dengan 69 unit analisis. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa Intellectual Capital Disclosure tidak berpengaruh secara langsung terhadap Cost of Equity Capital. Selain itu, Intellectual Capital Disclosure melalui Asimetri Informasi tidak berpengaruh terhadap Cost of Equity Capital. Intellectual Capital Disclosure tidak berpengaruh negatif terhadap Asimetri Informasi. Asimetri Informasi berpengaruh signifikan positif terhadap Cost of Equity Capital. Penelitian selanjutnya untuk menambah sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), menambah variabel lain yang dapat mempengaruhi Cost of Equity Capital seperti kebijakan deviden.
The purpose of this study was to analyze the effect of Intellectual Capital Disclosure on the Cost of Equity Capital with Information Asymmetry as an intervening variable. The researchâs population is the entire industrial sector of manufacturing companies listed in Indonesian Stock Exchange from 2012 to 2014 with total number of 148 companies. The sampling technique used in this research is purposive sampling and the result of purposive sampling 23 industrial enterprises was selected with a total 69 companies for analysis. The data analysis technique used are descriptive statistic and path analysis. The result showed that Intellectual Capital Disclosure has no directly affect on the Cost of Equity Capital. Beside that, Intellectual Capital Disclosure with Information Asymmetry has no affect on the Cost of Equity Capital. Intellectual Capital Disclosure has no effect negative on the Information Asymmetry. Information Asymmetry has effect positive significant on the Cost of Equity Capital. Suggestion for further research is to increase the number of companies listed on the Indonesian Stock Exchange, add the other variable that can affect the Cost of Equity Capital like dividend policy.]]>
<![CDATA[The Effect of Good Corporate Governence Implementation on Profit Sharing Financing through Banking Risk ]]>
<![CDATA[Nikhmah, Sofrotul]]>;
<![CDATA[Asrori, Asrori]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.10513
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan GCG terhadap pembiayaan profit sharing dengan risiko perbankan sebagai variabel intervening. Populasi dalam penelitian ini adalah BUS yang memenuhi kriteria. Metode penelitian menggunakan analisis regresi linier dan analisis jalur (path). Hasil penelitian menunjukkan bahwa variabel pelaksanaan GCG tidak berpengaruh terhadap risiko perbankan, variabel risiko perbankan yang terdiri dari risiko pembiayaan, risiko likuiditas dan risiko operasional berpengaruh terhadap pembiayaan profit sharing, variabel pelaksanaan GCG berpengaruh langsung terhadap pembiayaan profit sharing, namun melalui risiko perbankan tidak berpengaruh.
This research is intended to analyses the influence GCG implementation to profit sharing financing with banking risk as intervening variable. The population of this research is Islamic Bank who appropriated of criteria. The research method use linier regression analyze and path analyze. Research results show that GCG implementation variable not influence to banking risk, banking risk variable included financing risk, liquidity risk and operational risk have influence to profit sharing financing, GCG implementation directly influence to profit sharing financing, but not influence by banking risk.]]>
<![CDATA[The Analysis of Earnings Persistence Roles in Mediating The Effect of Operating Cash Flow and Debt Level on Stock Return ]]>
<![CDATA[Hanifah, Umi]]>;
<![CDATA[Khafid, Muhammad]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.10640
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi dan tingkat hutang terhadap return saham, serta menganalisis peran persistensi laba dalam memediasi pengaruh arus kas operasi dan tingkat hutang terhadap return saham. Populasi dalam penelitian ini adalah 40 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Pengambilan sampel dengan metode purposive sampling, dihasilkan sampel sebanyak 41 unit analisis. Pengujian penelitian ini dilakukan dengan teknik analisis regresi linear berganda dan sobel test dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa arus kas operasi dan tingkat hutang tidak berpengaruh signifikan terhadap return saham, persistensi laba tidak memediasi secara signifikan pengaruh arus kas operasi terhadap return saham, dan persistensi laba mampu memediasi secara signifikan pengaruh tingkat hutang terhadap return saham.
The aims of this research are to analyze the impact of operating cash flow and leverage toward stock return, to analyze the role of earning persistence mediates the impact of operating cash flow and leverage toward stock return. The population of this research are 40 listed mining firms in Indonesia Stock Exchange (BEI) for the period 2010-2014. Data were selected by purposive sample, it obtained 41unit analysis for the sample of the research. Multiple linear regression analysis and sobel test techniques was used to analyse data, and it was helped by IBM SPSS Statistics 21 software. The findings shows that operating cash flow and leverage didnât have significant impact toward stock return, earning persistence didnât mediate significantly the impact of operating cash flow toward stock return, and earning persistence mediated significantly the impact of leverage toward stock return.]]>
<![CDATA[The Effect of Accounting Conservatism, Investment Opportunity Set, Leverage, and Company Size on Earnings Quality ]]>
<![CDATA[Putra, Noor Yudawan]]>;
<![CDATA[Subowo, Subowo]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.10691
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, investment opportunity set, leverage, dan ukuran perusahaan terhadap kualitas laba. Populasi dalam penelitian ini adalah perusahaan yang terdapat dalam industri sektor barang konsumsi pada tahun 2011-2014 yang terdiri dari 38 perusahaan. Pengambilan sampel dilakukan berdasarkan metode purposive sampling dan diperoleh sebanyak 24 perusahaan. Data analisa yang digunakan adalah Regresi Linier Berganda. Hasil analisis menunjukkan bahwa konservatisme akuntansi dan ukuran perusahaan memiliki pengaruh dengan kualitas laba. Sedangkan investment opportunity set dan leverage tidak memiliki pengaruh terhadap kualitas laba. Hasil penelitian secara simultan menunjukkan bahwa seluruh variabel independen berpengaruh terhadap kualitas laba. Saran untuk penelitian selanjutnya adalah menambah variabel maupun indikator yang sesuai dengan situasi dan kondisi obyek penelitian
This study aimed to analyze the effect of accounting conservatism, investment opportunity set, leverage, and the size of the company towards the quality of earnings. The population in this study is companies contained in the consumer goods industry in 2011 until 2014 which consists of 38 companies. The sampling technique was purposive sampling method which results for 24 companies. Data analysis used is Multiple Linear Regression. The analysis showed thataccounting conservatism and company size had influence with the quality of earnings. While the investment opportunity set and leverage did not have an influence on the quality of earnings. Simultaneous test showed that variables of accounting conservatism, investment opportunity set, leverage and company size are influence significantly with earning quality. The suggestion for further research is to add another variable and indicator for further research. ]]>
<![CDATA[The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness ]]>
<![CDATA[Azizah, Nur]]>;
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.10726
<![CDATA[Penelitian ini bertujuan menganalisis pengaruh transaksi pihak berelasi, leverage, dan kompensasi Dewan Komisaris dan Direksi terhadap agresivitas pajak perusahaan. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pemilihan sampel menggunakan metode puposive sampling dan diperoleh sampel akhir 27 perusahaan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPSS Statistics Version 21. Hasil penelitian menunjukkan bahwa transaksi pihak berelasi berpengaruh positif signifikan terhadap tingkat agresivitas pajak, leverage tidak berpengaruh signifikan terhadap tingkat agresivitas pajak, kompensasi Dewan Komisaris dan Direksi tidak berpengaruh signifikan terhadap tingkat agresivitas pajak. Perlu dilakukan pengawasan yang lebih intens pada praktik-praktik transaksi pihak berelasi antar perusahaan-perusahaan agar tidak dijadikan sebagai mekanisme perusahaan untuk melakukan penghindaran pajak
The aims of this research are to examine the effect of related party transactions, leverage, and the Board of Commissioners and Directors compensation on tax aggressiveness. The population in this research is non-financial companies listed on the Indonesia Stock Exchange year period 2012-2014. The sample selection using purposive sampling method and get 27 companies sampel. This research used IBM SPSS Statistics Version 21 software as the instrument to test the hypotheses. The results showed that the related party transactions has a significant positive effect on tax aggressiveness, leverage has no significant effect on tax aggressiveness, the Board of Commissioners and Board of Directors compensation has no significant effect on tax aggressiveness. Itâs necessary a more intense supervision on the practices of related party transactions between companies that are not used as a mechanism companies for tax evasion.]]>
<![CDATA[The Determinant Of Carbon Emission Disclosures ]]>
<![CDATA[Akhiroh, Titik]]>;
<![CDATA[Kiswanto, Kiswanto]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.11182
<![CDATA[Penelitian ini bertujuan untuk membuktikan pengaruh kinerja lingkungan, visibilitas organisasional, kondisi keuangan, dan mekanisme tata kelola terhadap pengungkapan emisi karbon di Indonesia. Pengungkapan emisi karbon diukur menggunakan checklist indeks Carbon Disclosure Project yang dikembangkan oleh Choi et al. (2013). Populasi dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Sampel dalam penelitian ini diambil menggunakan teknik purposive sampling. Terdapat 32 perusahaan setiap tahun. Metode analisis penelitian ini yaitu statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa visibilitas organisasional, profitabilitas, kepemilikan manajerial, dan komite audit berpengaruh positif signifikan terhadap pengungkapan emisi karbon. Sementara itu, kinerja lingkungan, financial distress, kepemilikan institusional, dan proporsi komisaris independen tidak memiliki pengaruh yang signifikan terhadap pengungkapan emisi karbon.
This study aimed to obtain empirical evidence about the influence of environmental performance, organizational visibility, financial condition, and corporate governance mechanism to extent of carbon emission disclosure in Indonesia. Carbon emission disclosure is measured by checklist Carbon Disclosure Project which developed by Choi et al. (2013). The population of this study was the company which listed in Indonesia Stock Exchange in 2012-2014. Sampel of this study was non financial company which listed in Indonesia Stock Exchange used purposive sampling method. There are 32 companies in every year. Analysis method which used in this study was descriptive statistic and multiple regression anaylsis. The result of this study showed that organizational visibility, profitability, managerial ownership and audit committee significantly influence to the extent of carbon emission disclosure. Meanwhile environmental performance, financial distress, institutional ownership and independence commissioner proportion had no significantly influence to the extent of emission disclosure.]]>
<![CDATA[The Effect of Professionalism, Knowledge Detect Errors and Auditorâs Experience to Judgment of Materiality Level of Financial Statements Audit ]]>
<![CDATA[Nofantika, Mella]]>;
<![CDATA[Sukirman, Sukirman]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.11254
<![CDATA[Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor terhadap pertimbangan dalam menentukan tingkat materialitas audit laporan keuangan. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 64 auditor. Pengumpulan data menggunakan metode angket (kuesioner). Analisis data menggunakan analisis deskriptif dan analisis inferensial dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa profesionalisme, pengetahuan mendeteksi kekeliruan dan pengalaman auditor secara simultan berpengaruh terhadap pertimbangan tingkat materialitas audit laporan keuangan. Hasil uji parsial menunjukkan bahwa secara parsial profesionalisme dan pengetahuan mendeteksi kekeliruan berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan dan pengalaman auditor secara parsial tidak berpengaruh signifikan terhadap pertimbangan tingkat materialitas audit laporan keuangan.
This study is aimed to get empirical evidence about the influence of professionalism, knowledge detects errors and auditorâs experience against judgment of materiality level of financial statement audit. The population and sample of this study is an auditor works in the public accounting firm of Semarang. Moreover, the technique for taking the sample is convenience sampling. There are 64 respondents in this study. Data is collected by applying questionnaire method. Whereas, the data is analyzed through descriptive and inferential analysis with SPSS version of 21. The results of this research show that professionalism, knowledge detects errors and auditorâs experience simultaneously have significantly affect on judgment of materiality level of financial statement audit. The result of partial test show that professionalism and knowledge detects errors have significantly affect on judgment of materiality level of financial statement audit and auditors experience did not have significantly affect on judgment of materiality level of financial statement audit.]]>
<![CDATA[Factors Affecting Individual Tax Payers Attitude to Do Tax Evasion (Empirical Study on Apparatus/ Public Official in Purbalingga District) ]]>
<![CDATA[Sulistiani, Iis]]>;
<![CDATA[Jayanto, Prabowo Yudo]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.11595
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh sikap ketidakpatuhan, keadilan pajak, pelayanan aparat pajak, pemahaman perpajakan, diskriminasi pajak, sistem perpajakan dan sanksi perpajakan terhadap tindakan tax evasion. Populasi penelitian ini adalah wajib pajak orang pribadi yang menjadi pejabat/ aparatur publik di Kabupaten Purbalingga.Teknik pengambilan sampel menggunakan purposive sampling, dan accidental sampling diperoleh sebanyak 44 responden. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial LeastSquare (PLS) Path Modelling dengan alat analisis SmartPLS3.0 M3.Hasil penelitian ini menunjukkan bahwa sikap ketidakpatuhan dan sanksi perpajakan mempunyai hubungan positif dan signifikan terhadap tindakan tax evasion. Keadilan pajak dan pemahaman perpajakan memiliki hubungan negatif dan signifikan terhadap tindakan tax evasion. Variababel pelayanan aparat pajak, diskriminasi pajak, dan sistem perpajakan tidak memiliki hubungan yang signifikan terhadap tindakan tax evasion.
This research aims to find out the influence of disobedient attitude, tax justice, tax apparatus service, comprehensive tax, tax discrimination, tax system and tax sanctions to tax evasion act. The population of the research was individuals who became public official/apparatus in Purbalingga Regency. Sample collecting method used purposive sampling, and accidental sampling obtained for 44 respondents. Data collection used questioner method. Analysis method used in this research was Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with analysis SmartPLS3.0 device. The result of this research shows that obedient attitude and tax sanctions had positive and significant relation toward tax evasion act. Tax justice and comprehensive tax had negative and significant relation toward tax evasion. Variable of tax apparatus service, tax discrimination, and tax system did not have significant relation toward tax evasion.]]>
<![CDATA[Determining Factors of The Use of Accounting Information on Small and Medium Enterprises with Good Corporate Governance as An Intervening Variable ]]>
<![CDATA[Mustaghfiroh, Mustaghfiroh]]>;
<![CDATA[Yanto, Heri]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.11995
<![CDATA[Penelitian bertujuan untuk mengetahui bagaimana pengaruh pendidikan pemilik, umur perusahaan dan skala usaha terhadap penggunaan informasi akuntansi pada usaha kecil dan menengah dengan good corporate governance sebagai variabel intervening. Sampel yang digunakan dalam penelitian ini sejumlah 250 responden. Pengambilan sampel menggunakan teknik simple random sampling. Pengambilan data dilakukan dengan survey lapangan.Instrumen yang digunakan dalam pengambilan data adalah kuesioner. Analisis data dalam penelitian ini menggunakan analisis jalur dengan AMOS 21. Hasil penelitian menunjukkan bahwa pendidikan pemilik terhadap good corporate governance, skala usaha dan good corporate governance terhadap penggunaan informasi akuntansi dinyatakan berpengaruh positif dan signifikan. Sedangkan umur perusahaan dan skala usaha tidak berpengaruh positif yang signifikan terhadap good corporate governance. Good corporate governance terbukti memediasi pengaruh pendidikan pemilik, umur perusahaan dan skala usaha dalam penggunaan informasi akuntansi pada usaha kecil dan menengah di Kabupaten Kendal.
The study aims to determine how the educational influence of the managers, a companys age and scale of the use of accounting information on small and medium enterprises with good corporate governance as an intervening variable. The sample used in this study a number of 250 respondents. Sampling using simple random sampling technique. Data were collected by field survey. The instruments used in data collection was a questionnaire. Analysis of the data in this study using path analysis with AMOS 21. The results showed that the managers education to good corporate governance, business scale and good corporate governance of the use of accounting information revealed positive and significant impact. While the age of the firm and the business scale is not a significant positive effect on good corporate governance. Good corporate governance shown to mediate the influence of managers education, the age of the company and the business scale in the use of accounting information on small and medium enterprises in Kendal.]]>
<![CDATA[Determinant of Debt and Dividend Policies As The Moderating Variables ]]>
<![CDATA[Ariyanto, Dany]]>;
<![CDATA[Wahyudin, Agus]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.12400
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh variabel pertumbuhan perusahaan,free cash flow, blockholder ownership, dan kebijakan deviden sebagai variabel moderasi terhadap kebijakan hutang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2014. Hasil penelitian menunjukkan pertumbuhan perusahaan dan blockholder ownership secara parsial tidak berpengaruh terhadap kebijakan hutang. Free cash flow berpengaruh negatif dan signifikan terhadap kebijakan hutang begitu pula blockholder ownership terhadap kebijakan hutang yang dimoderasi oleh kebijakan deviden.
The purpose of this study was to analyze the influence of variable growth of the company, free cash flow, blockholder ownership, and the dividend policy as a moderating variable of the debt policy on manufacturing companies listed in Indonesia Stock Exchange in 2012 until 2014. The results showed growth companies and blockholder ownership in a partial hadnât significant influence on the debt policy. Free Cash Flow has a negatif influence and significant on a debt policy as same as blockholder ownership on debt policy which in moderated by dividend policy.]]>
