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Dinamika Akuntansi Keuangan dan Perbankan
Published by Universitas Stikubank
ISSN : 26568500     EISSN : 26564955     DOI : https://doi.org/10.35315/dakp.v12i1
Core Subject : Economy,
Economics, Econometrics & Finance
Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental and social accounting Public sector accounting Corporate governance Ethical issues in accounting and financial reporting Corporate finance Financial Banking
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 206 Documents
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ETIKA DAN KEPATUHAN PAJAK Amalia Hasanah; Lilis Ardini
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8441

Abstract

National income is from tax revenue. Every year the tax revenue target always increases, but since 2008, the target revenue has never been able to. In addition, the tax compliance of the taxpayers in the DJP performance report shows a low percentage, even though taxpayers are expected to increase state revenue. There are many taxpayers who tax taxes illegally. So the question arises about how taxpayers' ethics taxation. This article is a conceptual article that is conducted based on the author's ideas and opinions . Keywords : ethics, taxation, tax compliance
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2018) Yang, Vania Florentina Santoso; Sri Sudarsi; Cahyani Nuswandari
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8538

Abstract

Corporate financial management is one of the most important activity in keeping the sustainability of the corporate. Corporate prefers using internal financial sources, retained earnings, rather than external financial sources. However, if the internal financial sources cannot meet operating cost, then an alternative option of external financial sources is debt, and the last alternative is issuing new shares. This research aims to examine and analyze the effect of dividend policy, profitability, assets structure, and corporate size on corporate debt policy. This research uses financial report of manufacturing companies listed in Indonesian Stock Exchange in 2014 – 2018 as observation data. Sampling method used is purposive sampling method. The analytical method used in this research is multiple regression analysis, analyze using application SPSS version 21. The results of this study prove that corporate size has a positive and significant effect toward corporate debt policy, meanwhile dividend policy, profitability, and assets structure do not have effect toward corporate debt policy. The value of Adjusted R2 is 0.452, it shows that independent variables are able to explain dependent variable as much as 45.2% and the remaining 54.8% explained by other variables outside the model. Key words : dividend policy, profitability, assets structure, corporate size, and debt policy
ANALISIS DETERMINAN HARGA SAHAM PADA SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Nurkholik Nurkholik; Rezki Diah Kristianti
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8539

Abstract

This study aims to determine the relathionship between Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE), Earning Per Share (EPS), and Dividend Per Share (DPS) to Stock Price. Population in this reseach is large tranding sub-sector food and bevarages on the Indonesian Stock Exchange during 2015 until 2018 period. Technique of sampling in this reseach using purposive sampling with a total sample based on criteria is 44. The results of the study indicate that partially Net Profit Margin (NPM) has positive affect the stock price, Return On Investment (ROI) has significant negative affect the stock price, Return On Equity (ROE) has positive affect the stock price, Earning Per Share (EPS) has significant negative affect the stock price, and Dividend Per Share (DPS) has positive affect the stock price. Keywords: stock price, net profit margin), return on investment, return on equity, earning per share, and dividend per share
STRATEGI PEMERINTAH DAERAH KABUPATEN BREBES DALAM UPAYA MEMPEROLEH OPINI WAJAR TANPA PENGECUALIAN (WTP) ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) Alvianita Gunawan Putri; Ardian Widiarto; Musyafa Al Farizi
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8540

Abstract

The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation. Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative. Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)
PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Agnes Yunita Sari; Hayu Wikan Kinasih
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8541

Abstract

This analysis aims to obtain empirical evidence regarding the effect of profitability, leverage, and institutional ownership on tax avoidance in manufacturing companies listed on the IDX for the period 2017-2019. The independent variable uses profitability, leverage, and institutional ownership, while the dependent variable is tax avoidance. Data were obtained from the financial reports of 40 manufacturing companies listed on the IDX for three research periods, namely 2017 - 2019, so that 120 observations were obtained. To prove the influence of the independent variable on the dependent variable, multiple regression analysis was performed. The results of the analysis conducted found that profitability has an effect on tax avoidance, while leverage and institutional ownership have no effect on tax avoidance. Keywords: profitability, leverage, institutional ownership, tax avoidance.
PENGARUH LEVERAGE, PRICE EARNING RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Iin Indarti; Nurdhiana Nurdhiana
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8542

Abstract

The determinants of firm value in this study are the influence of leverage, price earning ratio and profitability. The sample in this study amounted to 45 data from 15 companies listed on the Indonesia Stock Exchange 2017-2019 period. This type of research is quantitative research and the data analysis technique used is multiple linear regression analysis which is used to determine the effect of each independent variable on firm value. Based on the partial test (t test) Leverage variables, price earning ratio and profitability have no effect on firm value. The coefficient of determination in this study is 15%, which means, Leverage, Price Earning Ratio and Profitability on Firm Value in Metal Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period have an influence on firm value by 15%. And the rest is influenced by other variables outside of this study. Keywords: leverage, price earning ratio, profitability, firm value
DIVERSIFIKASI PENDAPATAN TERHADAP PROFITABILITAS DAN RISIKO BANK DI INDONESIA SELAMA PANDEMI COVID-19 Sudibyo Ikhsan; Hersugondo Hersugondo
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8543

Abstract

Reducing the variability of their income by diversifying outside of traditional lending activities into non-interest income sources. We influence the COVID-19 pandemic on the relationship between the use of non-interest income and bank profits and risks in Indonesian banks. The economic effects of the pandemic have resulted in tightening of credit standards and reduced demand for various types of loans. We find that non-interest income sources are positively related to performance but inversely related to risk. These results are consistent with the beneficial diversification effect during the pandemic of banks expanding outside of traditional loan revenue sources. Keywords: covid-19, profitability, bank, risk
RISIKO DAN MODAL: PENGARUHNYA TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA INDUSTRI PERBANKAN DI INDONESIA) Bambang Sudiyatno; Titiek Suwarti; Toto Suharmanto; Okki Martinus
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8544

Abstract

This study discusses the effect of risk and capital on profitability of banks issued on the Indonesia Stock Exchange in the period of 2013-2017. The data used is panel data, which is a combination of time series data and cross section data. The method of taking data uses purposive sampling. Technical analysis was performed using multiple regression analysis. The results of the study show that credit risk (NPL) and operational risk (BOPO) have a negative and significant effect on profitability (ROA). While liquidity risk (LDR), market risk (NIM), and capital (CAR) do not affect on profitability (ROA). Furthermore credit risk (NPL), operational risk (BOPO) and capital (CAR) have a negative and significant effect on profitability (ROE), while liquidity risk (LDR) and market risk (NIM) do not affect on profitability (ROE). Keywords: profitability, liquidity risk, credit risk, market risk, operational risk and capital.
PENGARUH LIKUIDITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Diasya Zulfa Ramdhania; Hayu Wikan Kinasih
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8876

Abstract

This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effect on tax aggressivenes. This study also prove that firm size weakens the relationship between leverageand tax aggressiveness, while firm size not proven as a moderating variable on the relationship between liquidity, capital intensity on tax aggressiveness. Keywords: liquidity, leverage, capital intensity, company size and tax aggressiveness
ANALISIS PENGARUH KESESUAIAN KOMPENSASI, KEPATUHAN SISTEM PENGENDALIAN DAN KOMITMEN ORGANISASI TERHADAP KECURANGAN (FRAUD) PADA PEGAWAI DI INSTANSI PEMERINTAH KOTA SALATIGA Fudji Sri Mar’ati; Erna Sudarmawanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8877

Abstract

One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout the OPD in the City of Salatiga. The analysis tool uses multiple linear regression analysis. This study showsthat the suitability of compensation and control system compliance has no effect on fraud, while organizational commitment has an influence on fraud.Keywords: suitability of compensation, control system compliance, organizational commitment and fraud

Page 10 of 21 | Total Record : 206

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