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Accounting Analysis Journal
ISSN 2252-6765 · Universitas Negeri Semarang · 121 artikel di indeks
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Artikel Jurnal
Political Connection, Gender Diversification, and Firm Performance: The Moderating Role of Good Corporate Governance
Purpose: The research examines the influence of political connections and gender diversification on firm performance, with good corporate governance as a moderating variable. The research focuses on infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022…
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Artikel Jurnal
Unlocking Corporate Value: How Integrated Reporting, Profitability, and External Financing Interact in Shaping Company Influence
Purpose: Fluctuations in share prices in the capital market are related to company value, where when share prices fall, many shareholders tend to sell their shares to minimize losses. This can decrease the company’s internal capital due to the loss of investors and creditors. As a result, companies…
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Artikel Jurnal
Green Accounting Perspective on Sustainability Development Goals
Purpose: The study is conducted to determine the factors that affect sustainable development goals (SDGs) in Indonesia listed companies with a green accounting approach. Three independent variables (ESG disclosure, environmental performance, and green accounting) were empirically tested to…
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Artikel Jurnal
Do Carbon Emission Reporting and Carbon Trading Policies Improve Corporate Business Sustainability?
Purpose: The objective of this study is to examine and analyze the impact of carbon emission disclosure and carbon trading on improving corporate sustainability. Method: The data used in this study are secondary data obtained by documentation techniques. The sample in this study used 130…
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Artikel Jurnal
Empirical Analysis on the Elements of a Good Tax System and Tax Compliance in Nigeria
Purpose : The study evaluates the relationship between the elements perceptions of a good tax system – simplicity and fairness – and tax compliance. Method : The survey was conducted using Cochran’s sampling technique with 384 respondents, drawn from personal and corporate income taxpayers, tax…
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Artikel Jurnal
President Commissioner Attributes and Climate Change Disclosure: Evidence from Indonesian Banking Companies
In recent years, there has been an increased demand for information regarding companies’ risk management efforts and opportunities related to climate change. The lack of concrete evidence about companies’ efforts to address the impacts of climate change highlights the importance of climate change…
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Artikel Jurnal
Sustainability Reporting as a Catalyst: Investigating the Mediating Path Between Corporate Characteristics and SDGs
Purpose: This research examines how LQ45 companies in Indonesia support sustainable practices by disclosing their SDGs. Method: The method used is a panel data regression method: random effect. Using 131 samples unbalanced panel data from 2019 to 2022, this research uses 17 SDGs developed by the UN…
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Artikel Jurnal
CSR, Profitability, Capital and Inventory Intensity Effects on ETR Moderated by Firm Size
Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable. Method : The population consists of manufacturing…
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Artikel Jurnal
Operating Cash Flow Prediction: A Comparative Study of Earnings and Accruals
Purpose: Accurate cash flow prediction is crucial for effective financial management in companies, facilitating informed strategic decisions related to investment, financing, and working capital management. This study investigates the comparative effectiveness of historical income-based and…
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Artikel Jurnal
Do Independent Commissioners and Ownership Structure Influence Sustainability Report Disclosure in Indonesia?
Purpose: The study examines the influence of Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) on sustainability disclosure in Indonesian energy, transportation, and industrial sector companies during 2021–2022. Method: The study uses secondary…
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Artikel Jurnal
Factors Influencing University Sustainability Reporting
Purpose : The research analyses the factors that influence university Sustainability Reporting (SR) practices consisting of external assurance, internal auditor, signed declaration, sustainability office and stakeholder engagement. Method : The research uses descriptive, content analysis, and…
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Artikel Jurnal
Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia
Purpose: The study examines factors affecting the quality of Non-Tax State Revenue (NTR) receivable management, focusing on human resource competence, internal control, and servant leadership. Despite NTR growth, audit findings reveal ongoing weaknesses, particularly in receivable collection…
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Accountability of SDGs in Local Governments: Case Study of Central Java and Yogyakarta
Purpose: The study explores the work program preparation, budgeting, implementation, and accountability of SDGs targets and achievements by Central Java and Yogyakarta. Method: The research used a qualitative approach and included case studies of the governments of Central Java and Yogyakarta. Data…
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Impact of ESG Performance in Mitigating Non-Performing Loans in Kenya’s Commercial Banks
Purpose: The study examines the impact of ESG performance in mitigating non-performing loans of Kenyan commercial. Given the growing risks in Kenya associated with climate change and economic volatility in the financial sector, it is critical to understand how ESG performance can mitigate…
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Artikel Jurnal
Prudence Accounting, Financial Distress, and Foreign Operations on Tax Avoidance: Leverage’s Moderating Role
Purpose : The study investigates the effect of prudence accounting, financial distress, and foreign operations on tax avoidance, while also examining the moderating role of leverage in these relationships. The research addresses inconsistencies in prior studies regarding the influence of these…
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Artikel Jurnal
Understanding MSME Tax Compliance: The Role of Mental Accounting, Tax Awareness, Sanctions, and Socialization in Bekasi
Purpose: The study aims to analyze the influence of mental accounting, tax awareness, tax sanctions, and tax socialization on individual tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Bekasi Regency. The research specifically focuses on MSMEs operating within Bekasi Regency as…
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Artikel Jurnal
Corporate Social Responsibility Performance in the Environmental Sector: Role of Board Directors and Foreign Ownership
Purpose: The purpose of this research is to examine and experimentally demonstrate how foreign ownership and director qualities affect CSR performance, particularly in the environmental sector. The presence of independent directors, board size, and gender diversity serve as markers of the qualities…
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Artikel Jurnal
Green Governance and Carbon Emission Transparency: Does Firm Age Matter?
Purpose: This research aims to examine the influence of an independent board of commissioners, green strategy, and green investment on Carbon Emission Disclosure (CED), and to analyze the role of firm age as a moderating variable among the relationships. Method: The research uses a quantitative…
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Artikel Jurnal
The Effect of Non-Executive Directors and Institutional Ownership on Firm Size: The Role of Audit Committee as a Moderating Variable
Purpose: The study explores the influence of non-executive directors (NED) and institutional ownership on firm size. Additionally, it examines the role of the audit committee as a moderating variable. Method: The research uses data from the annual reports on the Indonesia Stock Exchange (IDX). The…
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Artikel Jurnal
CEO Demographics and Corporate Cash Holdings: Evidence from Banking Companies in Indonesia
Purpose: The study examines the impact of CEO demographics on corporate cash holdings in the Indonesian banking industry, focusing on CEO tenure, age, education, and gender. The study considers how regulatory constraints, firm characteristics, and macroeconomic factors shape corporate liquidity…