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INDONESIA
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 199 Documents
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FAKTOR FAKTOR YANG MEMPENGARUHI TABUNGAN MUDHARABAH PADA BANK UMUM SYARIAH (BUS) DI INDONESIA TAHUN 2018 – 2019 Nur Aini; Sri Isnowati; Agus Murdiyanto
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.v10i2.8878

Abstract

This study aims to examine and analyze the factors that affect the amount of easy-to-use savings savings. Thesefactors are the Profit Sharing Rate, Liquidity, Bank Size and Number of Bank Offices. The object of this research is all Islamic Commercial Banks (BUS) that report their Financial Statements to the Monetary Services Authority, with an observation period for the first quarter of 2018 to the fourth quarter of 2019. The sampling method uses the Census method, namely the entire available population is sampled and there are 14 Sharia Commercial Banks. Data analysis using multiple linear regression. The results of the study found that the Profit Sharing Rate has no effect, Liquidity has a significant negative effect, while the Bank Size and Number of Bank Offices have a significant positive effect on the Total Mudharabah Deposits.
PERANAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sawitri Kemala Putri; St. Dwiarso Utomo
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.v10i2.8879

Abstract

Based on the data obtained, this study was made with intention of analyzing the role of good corporate govenance inmoderating profitability and company size against firm value in manufacturing companies listed on the IDX with 3years of observation, namely the 2017-2019 period. The independent variable is proxied using Return On Assets (ROA)as the profitability variable and SIZE as the firm size variable. The moderating variable is proxied using ManagerialOwnership (KM), while the dependent variable uses the proxy Tobins'Q. The population is manufacturing companies in2017-2019 listed on the IDX. The sample taken is 79 manufacturing companies with purposive sampling method. Themethod of analysis uses multiple linear regression. The results of the research tested show that ROA and SIZE have aninfluence on firm value. However, KM is not able to moderate the effect of ROA on firm value. And KM moderates theinfluence of SIZE on firm value.
PENGARUH RASIO LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN RASIO PROFITABILITAS SEBAGAI PEMODERASI Selvia Eri Kuntari; Zaky Machmuddah
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.v10i2.8880

Abstract

Based on the data obtained, this study was made with the intention of analyzing and examining the liquidity andleverage variables in financial distress with the profitability ratio as moderating in manufacturing companies listed onthe IDX with 3 years of observation, namely the 2017-2019 period. The independent variable is proxied by usingCurrent Ratio (CR) as the liquidity variable and Debt to Equity Ratio (DER) as the leverage variable. The moderatingvariable is proxied using Return on Assets (ROA), while the variable using the Z-Score proxy (Altman). The populationis manufacturing companies for the period 2017-2019 and is listed on the IDX. The sample taken is 99 manufacturingcompanies with purposive sampling method. The method of analysis uses logistic regression. The results of the researchtested show that CR has an effect on financial distress. Meanwhile DER does not affect financial difficulties. However,it is different from ROA, ROA, the effect of CR and DER on financial distress.
MENILIK REAKSI KREDIT PERBANKAN ATAS DINAMIKA FAKTOR-FAKTOR INTERNAL DAN EKSTERNAL: STUDI KASUS PADA BANK GO PUBLIC INDONESIA PERIODE 2017-2020 DENGAN METODE REGRESI DATA POOL Gregorius N. Masdjojo; Titiek Suwarti; Listiyorini Wahyu Widati
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.v10i2.8881

Abstract

This study aims to analyze the influence of internal and external factors on bank credit. The data was obtained from banks listed on the Indonesian Stock Exchange in the 2017-2020 period. Samples were taken based on the purposive sampling technique. This research uses the data pool regression analysis. Then the selection of the best estimate based on the Chow test to select the Pooled Least Square (PLS) estimate with the Fixed Effect Model (FEM). Then the Hausman test was carried out to select the FEM estimate with the Random Effect Model (REM). The test results found that FEM was the best for further analysis. From the FEM output, it is concluded that Third Party Finance (TPF) and Loan to Deposit Ratio (LDR) have a positive effect on bank credit. Meanwhile, Non Perfoming Loan (NPL) and Capital Adequacy Ratio(CAR) do not affect bank credit. Then Economic Growth affects bank credit negatively. The Market Interest Rate has a positive effect on bank credit. The three state-owned banks have a higher ability to provide credit than the other banks in the sample of this study.
PENGARUH PROFITABILITAS DAN MAKROEKONOMI TERHADAP NON-PERFORMING LOANS (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI Periode 2017-2019) Fajar Ihrom; Hersugondo Hersugondo
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.v10i2.8882

Abstract

The study aims to find out the effect of ROA, ROA, CAR, BLIQ, CRISK, SIZE, INF, and GDP on NPL. This sampling technique uses purposive sampling. The sample used was 42 banks listed on the IDX with the 2017-2019 research period. The effect independent variable on the dependent variable is explained by using the multiple regression analysis methods. The classical assumption is also performed, namely normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The results showed that ROA, CAR and CRISK had a negative and significant effect on NPL, while BLIQ, SIZE, INF, and GDP had a negative and insignificant effect on NPL.
RASIO KEUANGAN DAN UKURAN PERUSAHAAN SEBAGAI PREDIKTOR AGRESIVITAS PAJAK (Studi Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Di BEI) Rr. Tjahjaning Poerwati; Ida Nurhayati; Achmad Badjuri; Sri Sudarsi
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.v10i2.8902

Abstract

This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords: Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir
STUDI EMPIRIK TENTANG STRUKTUR MODAL PADA INDUSTRI MANUFAKTUR DI INDONESIA Toto Suharmanto
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.v10i2.8911

Abstract

This study aims to analyze the determinants of capital structure in manufacturing industries listed on the Indonesia Stock Exchange. The data used is taken from the financial statements of manufacturing companies whose shares are still actively traded on the Indonesia Stock Exchange. The variables used are profitability proxied by return on equity (ROE), sales growth, asset structure, liquidity proxied by current ratio (CR), tax, business risk and capital structure proxied by debt-to-equity ratio (DER). Sampling using purposive sampling method, and data analysis using multiple regression. The results show that liquidity (current ratio) has a negative effect on capital structure at a significance of less than 1%. Meanwhile, profitability (return on equity), sales growth, asset structure, tax and business risk have no effect on capital structure. Keywords: profitabilias, sales growth, asset structure, liquidity, tax, business risk, capital structur
REVIEW STANDAR IAPI 2009 Maya Indriastuti
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some differences between the draft Code of Conduct Code of Conduct with thePublic Accountants that currently applies, among others: 1) The number of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basicprinciples presented in Part A consists of five principles, namely Integrity, Objectivity,Competence and Professional Care, Confidentiality, and Professional Conduct. While the Codecurrently applies consists of eight principles, which are: Integrity, Objectivity, Competence andProfessional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest,and Professional Standards.Therefore the application of codes of conduct expected to be moreaccountable and transparent to the Profession of Public Accountants, Services provided by PublicAccountant wider than the old standard, and the more detailed sections and detailed that itsupports Public Accountants became more professional and increase public confidence.Key Words: public accountant professional standards, codes of ethics, accountability,transparency and public confidence
DETERMINAN KEBIJAKAN HUTANG (DALAM AGENCY THEORY DAN PECKING ORDER THEORY) Pancawati Hardiningsih; Rachmawati Meita Oktaviani
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis technique used is multiple regression analysis. Based on the teststatistic F indicates that the model is fit because has a significance value less than 5% of Alphavalue. The Result of analisys show that the four independent variables have significant influenceto DER and other independence variables have no significant influence to DER. Profitability hassignificant positive influence toward debt, growth has significant negative influence toward debt,tangibility has significant positive influence toward debt, retained earning has significant negativeinfluence toward debt, but free cash flow and managerial ownership have no significant influencetoward debt.Key Words :Determinant, Agency Theory, Pecking Order Theory, Debt Policy,
PENGARUH KONDISI KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI Andi Kartika
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions ofPrior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in themanufacturing companies listed at Indonesia Stock Exchange. In this study, researchers usedpurposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on theStock Exchange in the year 2006-2009. The method of analysis used was logistic regression. Theresults of this study indicate Financial Condition, audit quality and Opinion Shopping do not affect thegoing concern opinion reception while the previous year's audit opinion and the Company Growtheffect on the acceptance of going-concern opinion.This study’s limitation is the study sampling periodis only 4 years old so not ideal for seeing a trend of the influence of financial condition other models,like another Alman Model Revisi. Therefore advisable to consider for using other main variable andbanking company as research source in the future studies to discover the difference.Keywords: Going Concern, Financial Condition, Quality Audit, Audit Opinions Prior Year, CompanyGrowth, Opinion Shopping

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