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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 20 Documents
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Search results for , issue "Vol 7 No 2 (2018): July 2018" : 20 Documents clear
The Effect Of The Completeness Of Financial Statements And Fiscal Stress On The Human Development Index Through The Regional Financial Performance Anggraeni, Rina; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.17481

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Kelengkapan Laporan Keuangan dan Fiscal Stress terhadap Indeks Pembangunan Manusia (IPM) dengan Kinerja Keuangan Pemerintah sebagai Variabel Intervening. Populasi penelitian, yaitu pemerintah daerah Kabupaten/Kota di Provinsi Jawa Tengah tahun 2013-2015. Teknik pengambilan sampel menggunakan metode sampel jenuh (sensus) yaitu penggunaan seluruh populasi dengan jumlah 35 kabupaten/kota. Teknik analisis yang digunakan adalah analisis Structural Equation Model (SEM) menggunakan AMOS 21. Hasil penelitian ini menunjukan bahwa kelengkapan laporan keuangan mempengaruhi kinerja keuangan pemerintah secara signifikan. Kinerja keuangan daerah mempengaruhi indeks pembangunan manusia secara signifikan. Sedangkan fiscal stress tidak berpengaruh signifikan terhadap kinerja keuangan daerah. Hasil penelitian ini juga membuktikan bahwa kinerja keuangan mampu memediasi hubungan Kelengkapan Laporan Keuangan terhadap IPM. Berdasarkan hasil penelitian, dapat disimpulkan bahwa indeks pembangunan manusia dipengaruhi oleh kelengkapan laporan keuangan, dan kinerja keuangan daerah. This research aims to obtain the empirical evidences regarding the influence of the Completeness of financial statements and fiscal stress on human development index with local government financial performance as an intervening variable. The population in this research is Districts / cities in Central Java Province in 2013-2015. The method used is a saturated sample (census) that is the use of the entire population with the number 35 districts / cities. The analytical technique used is analysis of Structural Equation Models (SEM) with AMOS 21. The results of this study indicate that the Completeness of financial statements affects positively and significantly on the government's financial performance. Financial performance of the regions affects the human development index positively and significantly. Fiscal stress does not have a significant influence to the financial performance of the region. The results of the study also proved that the Completeness of financial statement has a significant influence to human development index of the local financial performance. Based on the research result, it can be concluded that human development index influenced by the Completeness of the financial statement and financial performance.
The Factors That Influence The Non-Compliance Of Corporate Taxpayers In The Implementation kOf Tax Amnesty WAKHIDAH, UMI; Jayanto, Prabowo Yudho
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.19395

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis faktor-faktor yang mempengaruhi ketidakpatuhan wajib pajak badan dalam pelaksanaan Tax Amnesty. Populasi dalam penelitian ini adalah seluruh wajib pajak badan wajib SPT yang terdaftar di KPP Pratama Kebumen berjumlah 3.436. Jumlah sampel yang diteliti sebanyak 60 wajib pajak badan wajib SPT menggunakan metode nonprobability sampling dengan jenis sampel incidental sampling. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa persepsi wajib pajak pada tax evasion berpengaruh positif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial berpengaruh negatif terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Sedangkan variabel persepsi wajib pajak pada keadilan, niat berperilaku tidak patuh, dan religiusitas tidak berpengaruh terhadap ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty. Hasil penelitian dapat disimpulkan bahwa ketidakpatuhan wajib pajak dalam pelaksanaan Tax Amnesty dipengaruhi oleh persepsi wajib pajak pada tax evasion, kesadaran perpajakan, persepsi wajib pajak pada sanksi, norma moral, dan norma sosial. ABSTRACT The aim of this research is to examine and analyze the factors that affect corporate taxpayers’ non-compliance in the implementation of Tax Amnesty. The population in this research is all the compulsory taxpayer of SPT registered in KPP Pratama Kebumen amount 3.436. The number of samples examined as many as 60 corporate taxpayers’ obligatory SPT using non-probability sampling method with incidental sampling samples. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modelling analysis tool SmartPLS 3. The result of the research shows that taxpayers perception on tax evasion has a positive effect on taxpayer non-compliance in Tax Amnesty implementation, tax awareness, taxpayers perception on sanction, moral norms, and social norms negatively affect on taxpayer non-compliance in Tax Amnesty implementation. Meanwhile, the variable perception of taxpayers on justice, intention to behave disobediently, and religiosity does not affect the non-compliance of taxpayers in the implementation of Tax Amnesty. The results of this study can be concluded that taxpayer non-compliance in the implementation of Tax Amnesty influenced by taxpayer perception on tax evasion, tax awareness, taxpayer perception on sanction, moral norm, and social norm.
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 | 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 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 | 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 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 | 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 Analysis of Factors Affecting the Profit Response Coefficient Kusuma, Kurnia Intan; Subowo, Subowo
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.22188

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui dan menganalisis ukuran perusahaan, kesempatan bertumbuh, persistensi laba, risiko sistematik, dan pengungkapan tanggung jawab sosial perusahaan sebagai faktor yang mempengaruhi koefisien respon laba. Populasi dalam penelitian ini adalah perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 3 tahun berturut-turut dari tahun 2014 sampai dengan tahun 2016 yaitu sebanyak 122 perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sampel penelitian sebanyak 60 unit analisis. Penelitian ini menggunakan data sekunder berupa laporan keuangan, laporan tahunan, harga saham penutupan dan Indeks Harga Saham Gabungan (IHSG). Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kesempatan bertumbuh, persistensi laba dan pengungkapan tanggung jawab sosial perusahaan berpengaruh positif signifikan terhadap koefisien respon laba sedangkan ukuran perusahaan dan risiko sistematik tidak berpengaruh terhadap koefisien respon laba. Simpulan pada penelitian ini yaitukesempatan bertumbuh dan tingkat persistensi laba yang tinggi serta pengungkapan tanggung jawab sosial yang dilakukan perusahaan dapat meningkatkan respon pasar terhadap publikasi laba. ABSTRACT The purpose of this study is to analyze firm size, growth opportunities, earnings persistence, systematic risk, and corporate social responsibility disclosure as a factors that affecting earnings response coefficient. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for 3 years consencutively from 2014 until 2016 that was 122 companies. By using purposive sampling method, 60 unit sampels were chosen for sampel in this observation. This study uses secondary data in the form of financial statements, annual reports, closing stock prices and Composite Stock Price Index (CSPI). The analytical technique used multiple linear regression analysis. The results showed that growth opportunity, earnings persistence and corporate social responsibility disclosure have a significant positive effect on earnings response coefficient while firm size and systematic risk does not affect the earnings response coefficient. The conclusions of this research is growth opportunity, earnings persistence and corporate social responsibility disclosure increasing market response when firm published their earnings.
The Influence Of Profitability, Liquidity, Business Risk, Firm Size, And Sales Growth In The Property And Real Estate Companies Listed In The Idx During 2013 - 2016 Hartati, Mendi Sri; Mukhibad, Hasan
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.22383

Abstract

Penelitian ini bertujuan untuk meneliti faktor- faktor yang mempengaruhi struktur modal, diantaranya profitabilitas, likuiditas, risiko bisnis, ukuran perusahaan, dan pertumbuhan penjualan terhadap struktur modal perusahaan property dan real estate yang terdapat di Bursa Efek Indonesia pada tahun 2013 – 2016. Populasi dalam penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2013 – 2016 sebanyak 48 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling, dimana menghasilkan sampel sebanyak 41 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Analisis data dengan menggunakan IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa secara parsial variabel profitabilitas berpengaruh negatif terhadap struktur modal dan ukuran perusahaan berpengaruh positif terhadap struktur modal, sedangkan variabel likuiditas, risiko bisnis, dan pertumbuhan penjualan tidak berpengaruh terhadap struktur modal. Variabel profitabilitas, likuiditas, risiko bisnis, ukuran perusahaan, dan pertumbuhan penjualan secara simultan berpengaruh terhadap struktur modal. Simpulan dari penelitian ini adalah struktur modal dipengaruhi oleh profitabilitas dan ukuran perusahaan. Kata Kunci: Struktur Modal, Profitabilitas, Likuiditas, Risiko Bisnis, Ukuran Perusahaan, Dan Pertumbuhan Penjualan.   This research aims to determine the factors affecting capital structure such as profitability, liquidity, business risk, company size, and sales growth on capital structure of property and real estate firms listed in the Indonesia Stock Exchange year of 2013 - 2016. Population in this research is all property and real estate companies listed in Indonesia Stock Exchange year of 2013 – 2016, amount to 48 companies. Purposive sampling technique is being used as the sampling method in this research, which resulted in 41 companies as the sample. Analytical methods used in this research is multiple linier regression. Data analysis is using IBM SPSS Statistics 23. The result of this research show that partially, profitability has significant negative effect on capital structure and company size has significant positive effect on capital structure, while liquidity, business risk, and sales growth have no significant effect on capital structure. Profitability, liquidity, business risk, company size, and sales growth simultaneously have significant effect on capital structure. The conclusion of this research is capital structure is affected by profitability and company size. Keywords: Capital Structure, Profitability, Liquidity, Business Risk, Company Size, and Sales Growth.
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 | 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 | 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 DETERMINANS OF EARNINGS RESPONSE COEFFICIENT: An Empirical Study for The Real Estate and Property Companies Listed on The Indonesia Stock Exchange Widiatmoko, Jacobus; Indarti, MG. Kentris
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.27321

Abstract

Abstract This study aimed to examine the influence of the earnings persistence, growth, systematic risk, capital structure, and company’s size on the earnings response coefficient.The population of this research arethe real estate and property companies listed on the Indonesia Stock Exchange from 2011-2014.Samples were selected by using the purposive sampling method and obtained as much as 52, 52, 51 and 50 companies respectively. The ordinary least square regression was used in this research to analyze the data.The result shows that the earnings persistenceand capital structurehavepositive and significant effect on the earnings response coefficient, the company’s growth has negative and significant on earnings response coefficient, while systematic risk, and firm size have no effect on earnings response coefficient.   Key words: earnings persistence, company’s growth, systematic risk, capital structure, company’s size and earnings response coefficient

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