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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 15 Documents
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Search results for , issue " Vol 2 No 3 (2013): August 2013" : 15 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD DI SEKTOR PEMERINTAHAN KABUPATEN BATANG Mustikasari, Dhermawati Putri
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2492

Abstract

FAKTOR YANG MEMPENGARUHI RATING SUKUK YANG DITINJAU DARI FAKTOR AKUNTANSI DAN NON-AKUNTANSI Purwaningsih, Septi
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2856

Abstract

Penelitian ini bertujuan untuk mengetahui apakah leverage, liquidity, secure dan maturity berpengaruh secara parsial dan simultan terhadap rating sukuk. Populasi dalam penelitian ini adalah perusahaan yang menerbitkan sukuk dan terdaftar di Bursa Efek Indonesia serta diperingkat oleh PT PEFINDO. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode pengumpulan data yang digunakan adalah metode studi dokumeneter. Hasil dari penelitian ini menunjukkan bahwa variabel leverage secara parsial tidak berpengaruh terhadap rating sukuk. Variabel liquidity secara parsial tidak berpengaruh terhadap rating sukuk. Variabel secure secara parsial berpengaruh terhadap rating sukuk. Variabel maturity secara parsial berpengaruh terhadap rating sukuk. Leverage, liquidity, secure dan maturity secara simultan berpengaruh terhadap rating sukuk. Penelitian selanjutnya diharapkan dapat menambah variabel baik variabel akuntansi maupun non akuntansi, serta objek penelitian diperluas tidak hanya pada perusahaan non keuangan saja, tetapi bisa juga mencakup perusahaan yang bergerak dibidang keuangan. This research is aimed to know whether the leverage, liquidity, secure and maturity partially and simultaneously take effect to the rating sukuk. The population of this research is the companies that published sukuk and listed in Indonesia Stock Exchange and also rated by PT. Pefindo. The method of sampling is the use of documentary study by using secondary data. The result of this research described that leverage variable did not take effect to the rating sukuk partially. Liquidity variable partially did not take effect to the rating sukuk. Maturity variable partially take effect to the rating sukuk. Leverage, liquidity, secure, and maturity simultaneously take effect to the rating sukuk.I hope the next research can give an additional variables, those are accountancy and non accountancy variables, and also the objects of the research which are wider, not only the non-monetary company, but also monetary company.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH Amalia, Nurul Fitri
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2520

Abstract

ANALISIS PERBEDAAN PRINSIP KONSERVATISME AKUNTANSI DALAM PENERAPANNYA DI IFRS Hikmah, Luthfiany
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2846

Abstract

Tujuan penelitian ini adalah untuk menganalisis perbedaan konservatisme akuntansi sebelum dan setelah penerapannya diganti dengan konsep prudence mulai tahun 2010 pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2008-2011. Populasi dalam penelitian ini berjumlah 150 perusahaan dan sampel yang diperoleh adalah 32 unit perusahaan selama dua tahun berturut-turut. Pengujian hipotesis dilakukan dengan uji normalitas dan uji t sampel berpasangan. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan konservatisme akuntansi pada empat indikator laba abnormal* yang digunakan sebagai dasar pengukuran akuntansi konservatif, yaitu kebalikan piutang dagang abnormal (INVRPDA)*, kebalikan sediaan abnormal (INVRSDNA)*, utang dagang abnormal (UDA) dan utang lancar selain utang dagang abnormal (ULUDA).. Sedangkan untuk satu indikator pengukuran konservatisme akuntansi yaitu depresiasi abnormal (DEPA) diketahui bahwa terdapat perbedaan antara sebelum dan setelah akuntansi konservatif tidak diterapkan lagi dalam IFRS The purpose of this research was to analyze differences in accounting conservatism before and after the application is replaced with prudence concept began in 2010 on manufacturing companies listing on the Indonesia Stock Exchange in 2008-2011. The population consists of 150 companies and the samples obtained are 32 units of the company for two consecutive years. Hypothesis testing is done to test for normality and a paired sample t test. The results showed that there were no differences in accounting conservatism on four indicators of conservative accounting measurement, which is the opposite of accounts receivable abnormal (INVRPDA), reverse abnormal dosage (INVRSDNA), abnormal trade debt (UDA) and current debt payable in addition to abnormal (ULUDA). While the indicator for the measurement of accounting conservatism abnormal depreciation (DEPA) note that there is a difference between before and after conservative accounting is not applied again in IFRS
FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD: PERSEPSI PEGAWAI DINAS PROVINSI DIY Najah, Anik Fatun
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2496

Abstract

PERBANDINGAN MANAJEMEN LABA SEBELUM DAN SESUDAH REFORMASI PAJAK PENGHASILAN BADAN TAHUN 2008 Pramesti, Nisitha Dyah
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2523

Abstract

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT Sandi, Khoerul Umam
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2847

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, pertumbuhan perusahaan, struktur modal, dan kualitas audit terhadap earnings response coefficient. Populasi dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2011. Teknik pemilihan sampel berdasarkan purposive sampling. Sampel yang masuk kriteria sebanyak 34 perusahaan. Unit analisis sampel sebanyak 102 annual report, dengan data outlier sebanyak 8 sehingga jumlah sampel menjadi 94. Metode analisis data penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap earnings response coefficient. Pertumbuhan perusahaan, struktur modal dan kualitas audit tidak berpengaruh terhadap earnings response coefficient The purpose of this study is to examine the influence of company size, company growth, capital structure and audit quality on earnings response coefficient. The population of this research are all companies listed in the Indonesia Stock Exchange 2009-2011. The sampling technique used in this research was purposive sampling. There are 34 companies qualified as sample. The units of analyse sample are 102 annual report, with the data outlier as many as 8 so that number of the sample become 94. Multiple regression analysis was employed to analyse data. The result shows that variable of company size have positive effects on earnings response coefficient. Company growth, capital structure and audit quality not effect on earnings response coefficient
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PERUSAHAAN Brilianti, Dinny Prastiwi
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2500

Abstract

CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN DALAM PENGUNGKAPAN SUSTAINABILITY REPORT idah, Idah
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2530

Abstract

PENGARUH PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERATING PREFERENSI RISIKO Adiasa, Nirawan
Accounting Analysis Journal Vol 2 No 3 (2013): August 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i3.2848

Abstract

Tujuan dari penelitian ini adalah menguji pemahaman tentang peraturan perpajakan dengan kepatuhan wajib pajak, serta menguji pengaruh preferensi risiko yang berperan sebagai variabel moderating pada hubungan antara pemahaman tentang peraturan perpajakan terhadap kepatuhan wajib pajak. Populasi penelitian adalah seluruh wajib pajak orang pribadi di wilayah Semarang Barat dan jumlah sampel sebanyak 100 wajib pajak. Metode pengumpulan data menggunakan Convenience Sampling. Metode analisis data menggunakan analisis selisih nilai mutlak karena terdapat variabel moderating. Hasil penelitian menunjukkan bahwa pemahaman tentang peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak. Preferensi risiko sebagai variabel moderating tidak berpengaruh terhadap kepatuhan wajib pajak. Preferensi risiko terhadap hubungan antara pemahaman tentang peraturan perpajakan dengan kepatuhan wajib pajak tidak berpengaruh dan tidak dapat memoderasi hubungan antara kedua variabel tersebut The purpose of this study was test the understanding of the tax laws to tax compliance, and aims to examine the effect of risk preferences which acts as a moderating variable on the relationship between the understanding of the tax rules on tax compliance.. The research’s population was all individual taxpayers in West Semarang and the sample  was 100 individual taxpayers. The method of data collection was conducted using Convenience Sampling. The Method analyzed using the absolute value of the difference because there is a moderating variable. The results showed that the effect of an understanding of tax laws, significant effect on tax compliance. Risk preferences as a variable is not significant moderating effect on tax compliance preferences influence the relationship between the understanding of the tax laws affect tax compliance is not significant and cannot moderate the relationship between the two variables.

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