Accounting Analysis Journal <p>Accounting Analysis Journal&nbsp;is a peer-reviewed international journal&nbsp;by&nbsp;<strong><a href="" target="_blank" rel="noopener">Department of Accounting, Faculty of Economics, Universitas Negeri Semarang collaborate with Ikatan Akuntan Indonesia Tingkat Pusat</a>. </strong>AAJ contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, and Islamic Accounting</p> <p><a href=";user=2dQ7FSgAAAAJ&amp;view_op=list_works&amp;sortby=pubdate" target="_blank" rel="noopener"><img src="" alt="How reliable is Google Scholar? - ResearchHUB" width="150" height="37"></a>&nbsp;<a href="" target="_blank" rel="noopener"><img src="/nju/public/site/images/widiyanto/doaj.png" alt=""></a><a href=";Find=Accounting+Analysis+Journal&amp;GetResourcesBy=QuickSearch&amp;resourceTypeName=allTitles&amp;resourceType=&amp;radioButtonChanged=" target="_blank" rel="noopener"><img src="" alt="EBSCO Publishing and EBSCO Information Services Merge" width="100" height="44"></a></p> <p>&nbsp;</p> Universitas Negeri Semarang en-US Accounting Analysis Journal 2252-6765 Audit Quality of Pandemic Era Public Accounting Firms <p>The purpose of this study is to analyze the effect of due professional care, accountability, and reputation of public accounting firms on audit quality during a pandemic. Data were collected using a questionnaire and processed using multiple linear regression with a sample of auditors and students who have worked in public accounting firms in Jakarta. The processing results show that due professional care, accountability, and office reputation significantly affect audit quality during a pandemic. The accounting firm can maintain and improve audit quality by providing education and training to auditors and providing incentives according to performance achievements.</p> <p><strong>Keywords:</strong> Due Professional Care; Accountability; Reputation; Audit Quality</p> Budiandru Budiandru ##submission.copyrightStatement## 2021-08-20 2021-08-20 10 2 78 85 10.15294/aaj.v10i2.46826 The Role of Company Size in Moderating the Effect of Profitability, Profit Growth, Leverage, and Liquidity on Earnings Quality <p>This study aims to determine the effect of profitability, earnings growth, leverage, and liquidity on earnings quality with company size as a moderating variable. The population in this study was 65 property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The sample selection used a purposive sampling technique and selected 44 companies with 132 units of analysis. The analysis techniques used descriptive statistical analysis, inferential analysis, and moderated regression analysis. The results showed that leverage and liquidity had a positive effect on earnings quality. While profitability and earnings growth have no effect on earnings quality. Company size is able to weaken the effect of profitability, leverage, and liquidity on earnings quality. The conclusion of this study is that the quality of the company’s earnings will increase if the company can maintain the level of leverage and the level of company liquidity. However, the quality of company earnings will decrease when the size of the company is large and affects the company’s leverage and liquidity on the quality of the company’s earnings.<strong><br></strong></p> <p><strong>Keywords:</strong> Profitability; Profit Growth; Leverage; Liquidity; Profit Quality; Company Size</p> Siska Puji Lestari Muhammad Khafid ##submission.copyrightStatement## 2021-08-20 2021-08-20 10 2 86 93 10.15294/aaj.v10i2.45939 The Determinants of Transfer Pricing in Multinational Companies <p>This study aims to examine the effect of tunneling incentives, institutional ownership, exchange rates, profitability, and leverage on companies’ decisions to transfer pricing to multinational companies. The population in this study is multinational companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The purposive sampling method is used as a sampling technique obtained by 60 companies or 272 units of analysis as the object of observation. Data collection techniques using documentation techniques with secondary data sourced from financial reports. The data analysis technique used panel data regression. The results of this study prove that institutional ownership and leverage have a significant positive effect on transfer pricing. Tunneling incentives and profitability do not affect transfer pricing. However, the exchange rate has a significant negative effect on transfer pricing. The conclusion of this research is that transfer pricing will increase if institutional ownership and leverage are high. Meanwhile, transfer pricing will decrease if the exchange rate increases. However, transfer pricing is not influenced by tunneling incentives and profitability. Multinational companies can increase profitability and institutional ownership by paying attention to exchange rates and reducing tunneling incentives and leverage in order to generate greater corporate profits and minimize transfer pricing practices.</p> <p><strong>Keywords:</strong> Tunneling Incentive; Institutional Ownership; Exchange Rate; Profitability; Leverage</p> Hanik Devita Badingatus Solikhah ##submission.copyrightStatement## 2021-08-20 2021-08-20 10 2 94 100 10.15294/aaj.v10i2.45941 The Determinants of Tax Avoidance with Good Corporate Governance as A Moderating Variable <p>The purpose of this study is to obtain empirical evidence of the impact of earnings management and corporate social responsibility on tax avoidance moderated by good corporate governance (ownership of independent committees, audit committees, and institutions). This study uses secondary data from the population of 49 mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The sample selection method is a purposive sampling of 97 analysis units. The data analysis method moderating regression analysis in IBM SPSS version 17.0. As a result, earnings management has a positive effect on tax avoidance and corporate social responsibility has a negative effect on tax avoidance. Good corporate governance, represented by institutional ownership, can moderate (weaken) the impact of earnings management on tax avoidance. The conclusion of this study is that the application of more advanced earnings management improves tax avoidance practices, and more advanced management oversight by institutional owners reduces management opportunity activities and tax avoidance practices. Companies that have expressed their social responsibility pay taxes fairly and have a lower level of avoidance.</p> <p><strong>Keywords:</strong> Earnings Management; Corporate Social Responsibility; Good Corporate Governance; Tax Avoidance</p> Katrin Prismanitra Sukirman Sukirman ##submission.copyrightStatement## 2021-08-20 2021-08-20 10 2 101 107 10.15294/aaj.v10i2.47342 Organizational Culture, Governance Structure and Sustainability Disclosure Quality: Evidence from Indonesia, Malaysia, Singapore, and Thailand <p>Sustainability disclosure has been an interesting topic and issue in this recent decades. This study aims to analyze the mediating effect of organizational culture in the relationship between governance structure and sustainability disclosure quality in four Asian countries: Indonesia, Malaysia, Singapore, and Thailand. The method for collecting data is documentation with secondary data. The data were obtained for the 2015-2019 period from the Indonesian stock exchange, Malaysia stock exchange, Singapore stock exchange, Thailand stock exchange, and other related sources comprising the company’s website. The results showed that the governance structure positively affects organizational culture that consists of clan culture, adhocracy culture, hierarchy culture, and market culture. Meanwhile, the significance values of the variables Board Size, Board Independence, Organizational Culture, Institutional Ownership, and Audit Committee, clan, adhocracy, and hierarchy and marker culture affect the sustainability of disclosure quality. This result indicated that implementing organizational culture and governance structure better will increase sustainability disclosure quality in these four Asian countries.</p> <p><strong>Keywords:</strong> Governance Structure; Organizational Culture; Sustainability Disclosure Quality</p> Abdalla Meftah Shwairef Mohamed Omar Abdulrahim Eko Ganis Sukoharsono ##submission.copyrightStatement## 2021-08-16 2021-08-16 10 2 108 115 10.15294/aaj.v10i2.45846 Factors Affecting Accounting Conservatism in Indonesia <p>The purpose of this study is to analyze and obtain empirical evidence regarding the role of managerial ownership, institutional ownership, independent commissioners, leverage, liquidity, growth opportunity, and litigation risk that affect accounting conservatism. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with 147 companies. The sample in this research was selected through a purposive sampling technique so that the final sample was obtained by 37 companies with 111 units of analysis. Data collection techniques use documentation techniques. The data analysis technique used in this research is descriptive statistical analysis and inferential statistical analysis which uses multiple linear regression analysis with IBM SPSS 22. The results of the research indicate that independent commissioners have a positive and significant effect on accounting conservatism. Institutional ownership has a negative and significant effect on accounting conservatism while managerial ownership, leverage, liquidity, growth opportunity, and litigation risk do not affect accounting conservatism. This study concludes that institutional ownership and independent commissioners influence accounting conservatism.</p> <p><strong>Keywords: Accounting Conservatism; Good Corporate Governance; Leverage; Liquidity; Growth Opportunity; Litigation Risk</strong></p> Anita Noviyanti Linda Agustina ##submission.copyrightStatement## 2021-09-30 2021-09-30 10 2 116 123 10.15294/aaj.v10i2.48752 The Determinants of Banking Stock Returns in Indonesia Using Intervalling Method <p>This study aims to analyze the effect of LDR, ROA, CAR, EPS, and DER on stock returns by the method of intervalling. This study takes the banking population listed on the Indonesia Stock Exchange (BEI) in 2015-2017 as many as 45 banks. The sampling technique used purposive sampling and obtained 25 banks so that 150 units of analysis for data 6 months and 75 units of analysis for data 12 months. The data uses semester, annual financial reports, and stock closing prices for 2015-2017. The multiple regression analysis method was used in this study with the IBM SPSS 21.0 analysis tool. The results of data analysis show that CAR has a significant positive effect on stock returns at intervals of 6 and 12 months. ROA has a significant negative effect on stock returns at 12-month intervals. LDR, EPS, and DER do not affect stock returns. The conclusion of this study is that CAR can affect stock returns.</p> <p><strong>Keywords: Stock Return, Loan to Deposit Ratio; Return on Assets; Capital Adequacy Ratio; Earning per Share; Debt to Equity Ratio<br><br></strong></p> Damar Kartika Jati Fachrurrozie Fachrurrozie ##submission.copyrightStatement## 2021-09-30 2021-09-30 10 2 124 130 10.15294/aaj.v10i2.48753 Profitability as a Moderating Variable of Systematic Risk in Mining Companies <p>This study aims to examine the effect of liquidity, earning variability, and firm size on systematic risk with profitability as a moderating variable. Some 37 mining companies listed on the Indonesia Stock Exchange in 2014-2016 are selected as the population of this study. Total 26 companies with 78 units of analysis are obtained using the purposive sampling technique. The data analysis technique used is the method of testing the moderation regression model with the IBM SPSS 21 analysis tool. The results show that liquidity and firm size are not related to systematic risk while earning variability has a significant negative effect on systematic risk. The results of the moderation test prove that profitability does not significantly moderate the effect of liquidity on systematic risk, but moderates the effect of earning variability and firm size on systematic risk. This study concludes that systematic risk is affected by earning variability while profitability moderates the effect of earning variability and firm size on systematic risk.</p> <p><strong>Keywords: Earning Variability; Liquidity; Profitability; Systematic Risk; Firm Size</strong></p> Syaiful Andy Lasmana Agus Wahyudin ##submission.copyrightStatement## 2021-09-30 2021-09-30 10 2 131 137 10.15294/aaj.v10i2.47343 Factors that Affect Audit Delay in Companies at LQ 45 <p>This study aims to examine the effect of total assets, return on assets (ROA), debt to asset ratio (DAR), and auditor’s opinion on audit delay. The population used in this study is LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The number of samples used is 25 companies. The sampling method in this research is purposive sampling. Based on the predetermined sample criteria, the total sample of this research is 100 companies. The type of data used is secondary taken from the company’s financial statements. The analysis technique used in this research is multiple linear regression. The results of the analysis in this study indicate that total assets, return on assets (ROA), debt to asset ratio (DAR) affect audit delay. Audi delay is getting smaller when the company receives pressure from stakeholders. Large companies and those with debt will receive more attention from stakeholders. When profits make the company want to publish its financial statements to related parties immediately. The auditor will remain professional in running the business so that there is no impact from the opinion given by the audit delay.</p> <p><strong>Keywords:&nbsp;</strong>Audit Delay; Total Assets; Return on Assets (ROA); Debt to Asset Ratio (DAR); Auditor’s Opinion</p> Yulianti Yulianti Dwi Tri Astutik Sri Yuni Widowati Lulus Prapti ##submission.copyrightStatement## 2021-10-11 2021-10-11 10 2 138 142 10.15294/aaj.v10i2.46138 The Institutional Ownership and Disclosure of Sustainability Report with Environmental Uncertainty as Moderation Variables <p>This study aims to analyze institutional ownership's direct effect as a corporate governance mechanism on sustainability reporting. This study also considers external factors, environmental uncertainty as moderating variables. Sustainability reporting is measured using the&nbsp; Global Reporting Initiative standard, which consists of standards, economic (GRI 200), environmental (GRI 300), and social (GRI 400). The sample selection uses purposive sampling. This study's sample is a non-financial company listed on the Indonesia Stock Exchange (IDX) and publishes successive sustainability reports from 2017 to 2019. Hypothesis testing uses panel data regression (Balanced Panel) with a random effect model, using STATA 14.2 statistical software. In a direct relationship, the study results provide empirical evidence that institutional ownership has a positive effect on sustainability reporting. The higher the percentage of share ownership by the institution, the better the sustainability reporting. Meanwhile, environmental uncertainty does not moderate institutional ownership of sustainability reporting when considering external factors as moderating variables.</p> Delfy Delfy Irenius Dwinanto Bimo ##submission.copyrightStatement## 2021-11-15 2021-11-15 10 2 143 149 10.15294/aaj.v10i2.45731