cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
M. Rizky Mahaputra
Contact Email
dinasti.info@gmail.com
Phone
+628117404455
Journal Mail Official
dinasti.info@gmail.com
Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia
Location
Kota tangerang selatan,
Banten
INDONESIA
Dinasti Accounting Review
Published by Dinasti Research
ISSN : -     EISSN : 30254922     DOI : https://doi.org/10.38035/dar
Core Subject : Economy,
Economics, Econometrics & Finance
Dinasti Accounting Review (DAR) dikelola dan diterbitkan oleh Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI), secara berkala empat kali dalam setahun setiap bulan Juli, Oktober, Januari, dan April. DAR adalah jurnal peer-review yang menerbitkan artikel ilmiah di bidang Akuntansi. Artikel yang dimuat di DAR meliputi hasil penelitian ilmiah asli (prioritas utama), artikel review ilmiah baru (bukan prioritas), serta hasil kajian di bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 147 Documents
 10   11   12   13   14 
The Influence of Audit Quality, Company Financial Condition, Previous Year's Audit Opinion, Company Growth on Acceptance of Going Concern Audit Opinion in Companies Listed on the IDX Amalina Maharani; Andri Yandi
Dinasti Accounting Review Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i1.250

Abstract

The responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also on assessing the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding an investment decision. The research's goals were to examine the effect of the audit opinion received in the quality of the audit, financial condition of the company, previous years against the acceptance and the company's growth of a going concern opinion. The samples of this research were the companies that suffered losses three years in a row and were listed on the Indonesian Stock Exchange (ISE) from 2011 to 2013. The hypotheses were tested using a logistic regression method. The results of this research showed that the quality of audits and previous audit opinions had a significant effect, but the financial variables and growth companies weren't significantly influenced by going concern opinions.
The Influence Of Current Ratio, Net Profit, Total Debt And Own Capital On Stock Prices In The Cement Industry On The Indonesian Stock Exchange Period 2011-2015 Agostinho Coelho; Susi Artati
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.314

Abstract

This study aims to determine how much influence the share price at the Indonesian Stock Exchange (Case Study at PT. Holcim Indonesia Tbk, PT. Indocement Tbk and PT. Semen Indonesia (Persero) Tbk) and whether there is significant influence Current Ratio, Net Income Total Debt and Equity on stock price on the Indonesia Stock Exchange Period 20112016. The analytical method used is multiple linear regression analysis. Hypothesis testing is done by statistical test simultaneous test (F test) and partial test (t test). Samples are companies listed on the Indonesia Stock Exchange. Analysis of the regression results do after experiencing symptoms multikolinearity assumptions, autocorrelation and heteroscedasticity. From the results paerhitungan using SPSS program by comparing with the significant level ? = 0.05 (5%). It can be seen that amounted to 37,612 by comparing ? = 0.05 with 4 degrees of freedom numerator and denominator degrees of freedom 10, obtained at 3,48. greater than (37,612 > 3,48), then Ho is rejected and Ha accepted. Thus it is said that the variable Current Ratio, Net Income, Total Debt and Equity together (simultaneously) has significant influence on stock prices. Partially Current Ratio and Total Debt has a significant influence on stock prices. Meanwhile, Net Income and Capital itself does not have a significant effect on stock price. Conlution is in this research should encourage more enterprise level Current Ratio and Total Debt, because the Current Ratio and Total Debt has a great influence (0,609 and 0,600) and a significant increase in stock price on Cement Industry listed on the Indonesia Stock Exchange. For investors who choose to invest in Cement Industry listed on the Indonesian Stock Exchange may consider the Current Ratio and Total Debt has a significant effect simultaneously.
Developing an Innovative Environmental Accounting Model to Support the Achievement of Sustainable Development Goals (SDGs) Lintang Putri Estiarto; Robertus Suraji; Istianingsih Istianingsih; Hapzi Ali
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.340

Abstract

This research aims to explore the role of innovative environmental accounting practices in supporting carbon mitigation efforts and achieving Sustainable Development Goals (SDGs). Through a qualitative approach, this research examines the implementation of environmental accounting practices, such as carbon footprint measurement, environmental cost accounting, and sustainability reporting, within organizations. The findings indicate that environmental accounting practices positively contribute to carbon mitigation efforts and the achievement of SDGs, particularly goals related to clean and affordable energy, responsible consumption and production, and climate action. However, the research also identifies some challenges in implementing these practices, including resource limitations and the complexity of measuring environmental impacts. These findings emphasize the importance of integrating environmental accounting practices into overall organizational strategies and the need for cross-sector cooperation to address challenges in their implementation. This research makes an important contribution to the environmental accounting literature and offers valuable insights for practitioners, academics, standard setters, and related professional associations in developing and implementing effective environmental accounting practices to support environmental and social sustainability.
The Effect of Financial Ratios on Financial Distress in Insurance Companies Aditya Mawardana; Fanny Suzuda Pohan
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.634

Abstract

This study aims to analyze the effect of Financial Ratios consisting of Claims Expense Ratio, Liquidity Ratio, Underwriting Ratio, and Own Retention Ratio to Financial Distress which is proxyed as RBC (Risk Based Capital) in Conventional Insurance Companies listed on the IDX on period 2017 – 2021, using the panel data regression analysis method. The model chosen in this research is the Fixed Effect Model (FEM). The technique used in sampling was purposive sampling of 13 companies. From the results of research that has been done that produces a Claim Expense Ratio, Liquidity Ratio, Underwriting Ratio, Own Retention Ratio collectively have a significant effect on Financial Distress. And from the partial test results in this study, the Claim Expense Ratio has a negative and significant effect on Financial Distress, the Liquidity Ratio has a negative and significant effect on Financial Distress, the Underwriting Ratio has no effect on Financial Distress, and the Own Retention Ratio has no effect on Financial Distress.
Stock Price Analysis of PT Bukit Asam Tbk: A Comprehensive Study Listri Herlina; Ilham Winar Nugroho
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.639

Abstract

This study analyzes the stock price condition of PT Bukit Asam Tbk (PTBA) in relation to macroeconomic factors. Using the ordinary least squares regression method, four independent variables from macroeconomics namely Inflation, BI rate, GDP, and Exchange Rate were examined. The results demonstrate that these variables significantly influence PTBA's stock price, with Inflation and GDP positively affecting it, while the BI rate and Exchange Rate have negative impacts. The conclusion emphasizes the importance of understanding external dynamics that affect a company's stock price in complex industries such as coal mining. This research provides strategic insights for investors and corporate management in navigating volatile market challenges.
Fundamentals of Finance: Finance Management, Investment, Capital Market, and Funding Christophorus Indra Wahyu Putra; Josua Panatap Soehaditama; Mohamad Yusuf Kurniawan; Tri Mulyani Setyowati; Maya Sova
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.673

Abstract

The purpose of this literature research is expected to build a hypothesis regarding the influence between variables that can later be used for further research in the scope of financial management. The research article Literature Review Fundamental of Finance: Finance Management, investment, Capital Market, and Funding is a scientific literature article in the scope of financial management science. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct a review of previous relevant articles. The data used in this descriptive qualitative approach comes from previous research that is relevant to this research and is sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Emerald, Sage, WoS, National Accredited Journal (SINTA), DOAJ, EBSCO, Google Scholar and digital reference books. The results of this literature review article are: 1) Finance Management plays a role in the Fundamentals of Finance; 2) Investment plays a role in the Fundamentals of Finance; 3) Capital Market plays a role in the Fundamentals of Finance; and 4) Funding plays a role in the Fundamentals of Finance.
The Influence of Current Ratio, Leverage Ratio, and Return on Equity on Changes in Stock Prices: Study Library Research Mochammad Subagio
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.802

Abstract

Abstract: The purpose of this literature research is to build a hypothesis regarding the influence between variables that can later be used for further research in the scope of financial management. The literature review research article on the influence of current ratio, leverage ratio and return on equity on changes in stock prices is a scientific literature article in the scope of financial management science. The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct a review of relevant previous articles. The data used in this descriptive qualitative approach comes from previous research that is relevant to this research and is sourced from academic online media such as the Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Sinta Journal, DOAJ, EBSCO, Google Scholar and digital reference books. In previous research, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) Current ratio affects changes in stock prices; 2) Leverage ratio affects changes in stock prices; and 3) Return on equity affects changes in stock prices. Keywords: Stock Price Change, Current Ratio, Leverage Ratio, Return on Equity
Evaluating the Impact of Digital Technologies on Business Operations and Consumer Behaviour: A Sectoral Analysis Bhatt Kamya; Diya Patel; Diya Kachhadiya; Yajurv Sharma; Rahul Chauhan; Andino Maseleno; R. Rizal Isnanto
Dinasti Accounting Review Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i4.1031

Abstract

This research investigates the impact of digital technologies on consumer behavior, organizational operations, and ethical considerations within various industries. Utilizing ANOVA tests, the study reveals significant gender differences in perceptions of technology's influence, particularly regarding ethical concerns and customer satisfaction. Findings indicate that while digital technologies have improved business operations, they also raise critical ethical issues such as data privacy and security. The research highlights the necessity for organizations to implement robust policies addressing these challenges to foster consumer trust and engagement. Future studies should explore the intersectionality of demographic factors and the long-term implications of emerging technologies. Overall, this study emphasizes the global impact of digital transformation and the importance of ethical practices in navigating the evolving digital landscape.
The Impact of Financial Leverage on Firm Performance in Emerging Markets: An Empirical Analysis Primadonna Ratna Mutumanikam; Dessy Adelin
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.1037

Abstract

This study examines the impact of financial leverage on firm performance within emerging markets, with a focus on publicly listed firms in countries such as Indonesia, India, and Brazil. Financial leverage, often measured by the debt-to-equity ratio, plays a critical role in determining the financial structure and performance outcomes of firms, especially in economies where capital markets are evolving and subject to unique challenges. Using data from corporate financial statements and applying regression analysis, this study investigates the relationship between leverage and key performance indicators, including Return on Assets (ROA) and Return on Equity (ROE). The results suggest a nuanced relationship, where leverage has both positive and negative effects on performance, depending on market conditions and firm characteristics. These findings provide valuable insights for corporate managers in emerging markets on optimizing capital structure and maximizing firm value. Furthermore, the study underscores the importance of considering economic factors and firm-specific attributes when making financing decisions. Limitations and implications for future research are also discussed.
The Effect of Competency, Motivation and Work Discipline on Employee Performance (Study on Room Division V Hotel Bandung Employees) Mina Sumina; Deden Komar Priatna; Annisa Fitri Anggraeni
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.1047

Abstract

The purpose of this study was to analyze the influence in competence, motivation, and work discipline on employee performance of Room Division V Hotel Bandung both simultaneously and partially. The research method used is descriptive and verification analysis using Likert scale with ordinal measurement.. Testing the validity and reliability used is the Product Moment correlation approach from Person, with saturated sample design of 35 respondents. Whereas the data analysis technique uses statistical data analysis with path analysis formula. The ordinal scale data are transformed into interval scale data through Successive Interval Method. Based on the results of hypothesis testing, it can be seen that competence, motivation, and work discipline simultaneously have a real and positive influence on employee performance at 59.5% while the remaining 40.5% are influenced by other variables. Partial testing revealed that competence not had a significant on employee performance work motivation had had a significant on employee performance with an effect of 25.5%, and work discipline had a significant and positive effect on employee performance with an effect of 51.5%.

Page 12 of 15 | Total Record : 147

 10   11   12   13   14 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): Dinasti Accounting Review (September - October 2026) Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026) Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026) Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026) Vol. 2 No. 4 (2025): Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025) Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025) Vol. 3 No. 1 (2025): Dinasti Accounting Review ( Juli - September 2025) Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025) Vol. 2 No. 3 (2025): Dinasti Accounting Review (January - March 2025) Vol. 2 No. 2 (2025): Dinasti Accounting Review (October - Desember 2024) Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024) Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024) Vol. 1 No. 3 (2024): Dinasti Accounting Review (January - March 2024) Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023) Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023) More Issue