cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dhini Suryandari
Contact Email
jda@mail.unnes.ac.id
Phone
-
Journal Mail Official
jda@mail.unnes.ac.id
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Dinamika Akuntansi
Published by Universitas Negeri Semarang
ISSN : 20854277     EISSN : 25026224     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan akuntansi.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue " Vol 8, No 2 (2016): September 2016" : 8 Documents clear
MANAGEMENT BACKGROUND, INTELLECTUAL CAPITAL AND THE FINANCIAL PERFORMANCE OF INDONESIAN BANKING Widowati, Elizabeth Hutami; Sumarta, Nurmadi Harsa; Pradono, Noel Singgih Haryo
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9311

Abstract

This research aims to determine the effect of accounting education background, MBA education background, and the proportion of Chinese ethnic as well as intellectual capital measured by VAIC method on conventional banking financial performance in Indonesia. The population in this study is the entire conventional banking companies listed on Indonesia Stock Exchange that has been operating over the range of 2012-2015, so we get a sample totalling 29 companies. This research used Eviews 7 software to conduct panel data regression analysis. The results showed that accounting education background and Chinese ethnic are not significantly affecting financial performance. Meanwhile MBA education background and VAIC are significantly affecting financial performance (ROA).
INFLUENCE OF THE QUALITY OF ACCRUAL FINANCIAL REPORT INFORMATION WITH THE ROLES OF ACCOUNTING INFORMATION SYSTEM AS AN INTERVENING FACTOR Purwanti, Dyah; Natser, Ghulbudin Isham
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9307

Abstract

This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.
PHENOMENOLOGY STUDY: TRIGGER FACTORS OF FRAUD TENDENCY ON ACCOUNTING-FINANCE DIVISION Hidayah, Retnoningrum; Susilowati, Nurdian; Widhiastuti, Ratieh
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9313

Abstract

This study aims to examine the factors that influence the possibility of fraud on the division of accounting-finance. The population in this study were lecturers and staff at the Faculty of Economics, Semarang State University who engaged in the activity of accountability report (SPJ). The number of samples was 15 respondents by applying proportional cluster sampling, this study used qualitative method namely phenomenology and applied descriptive analysis in order to obtain comprehensive results. The results showed that rationalization factors affecting the possibility of fraud. Furthermore, capability factor also gave effect to the possibility of fraud.
ASSESSMENT OF OFFICIAL BOND AS AN INTANGIBLE ASSET AND ITS IMPLICATIONS ON THE RESTITUTION OF STATE LOSSES DUE TO VIOLATIONS AGAINST THE OFFICIAL BOND AT THE MINISTRY OF FINANCE Mumpuni, Mila; Martin, Ade Sonny
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9312

Abstract

Official Bond is a common form of engagements in an education institution funded by an agency. The engagements result that the granted parties must work for a certain period. The violation against this official bond will cause disadvantages for the agency that has funded the educational process that is subject to claims for compensation against the offending party. One of the government agencies that implement the official bond is the Ministry of Finance. Based on the data from 2010-2014, the state losses due to the violations against the Official Bond in the Ministry of Finance showed less optimal performance. One of important obstacles in the completion of the bond violations is the difficulty in determining the value of the state losses. This paper aims to develop the possibilities of the Official Bond recorded as an Intangible Asset and its implications toward the restitution of the state losses due to the violations against the official bond at the Ministry of Finance.
INDIVIDUALS’ CHARACTERISTICS AND ETHICAL FINANCIAL REPORTING CHOICE Rahayu, Yunita Dwi; Chariri, Anis
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9314

Abstract

The aim of this study is to examine the influence of individuals’ characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot be separated from many ethical considerations that have been set with the professional ethics, and the professional ethics will be closely related with the individuals to consider how far they have applied those professional ethics, thus this research aims to identify whether the individuals’ characteristics influence the ethical financial reporting choice. This research is expected to be an important reference in the development of accounting knowledge particularly that which is related with the ethical-based financial reporting.  Total sample of 56 respondent were used for this study. Primary data gained through questionnaires were analyzed using logistic regression model. The findings of this study showed that risk preference had negatively significant influence on ethical financial reporting choice, while cognitive moral development, idealism, machiavellianism, and deontology had no significant effect on ethical financial reporting choice.
COMPETENCE OF HUMAN RESOURCES AND THE GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) AND THE EFFECTS ON THE FINANCIAL STATEMENT QUALITY OF PUBLIC SERCVICE AGENCY (BLU) MODERATED BY GOVERNMENT ACCOUNTING STANDARD (SAP) Panjaitan, Inggrid
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9309

Abstract

The aim of this research is to examine the effects of Human Resources Competence and the Government Internal Control System (SPIP) on the Quality of Financial Statements of the Public Service Agency with the Government Accounting Standard (SAP) as moderating variable. The research was conducted at the Public Service Agency of Government Hospital in Jakarta under the Ministry of Health. The sampling technique in this study used purposive sampling method (sampling intentionally in accordance with the requirements of samples required). Questionnaires were distributed as many as 85 questionnaires to some employees in the finance department and others that related to the making of financial statement at the Public Service Agency of Government Hospital under the Ministry of Health. The results showed that HR Competency significantly affected the quality of Public Service Agency Financial Statement. SPIP significantly affected the quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standard (SAP) significantly affected and weakened the effect of HR Competency on the Quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standards did not affect significant and strengthened the effect of SPIP on the Quality of Public Service Agency Financial Statement.
FISCAL DISTRESS OF LOCAL GOVERNMENT STUDY ON REGENCIES/CITIES IN THE PROVINCES OF EAST NUSA TENGGARA, MALUKU, AND NORTH MALUKU Halim, Abdul; Moi, Maria Odriana Veronica; Baswir, Revrisond
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9315

Abstract

This study aims to examine the factors that influence the occurrence of fiscal distress in local government. The degree of decentralization, local financial dependency ratio and local financial independence ratio were used to predict fiscal distress. The method used in this study is a quantitative research and used the regencies/cities in the province of East Nusa Tenggara, Maluku and North Maluku were taken as samples. The results showed different result with previous studies, that the degree of decentralization, local financial dependency ratio and local financial independence ratio do not affect the fiscal distress.
THE ROLES OF PRODUCTIVE ASSETS QUALITY IN MEDIATING EFFECT OF RISK MANAGEMENT IMPLEMENTATION TO THE FIRM VALUE IN INDONESIAN BANKING Baroroh, Niswah
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9310

Abstract

This study aims to examine the role of productive assets quality in mediating the effect of risk management implementation to the firm value. The population in this study was banking that went public in Indonesia in the year 2011-2013 as many as 31 companies. This study used quantitative approach with purposive sampling technique and obtained 53 samples that met the criteria. The analysis technique used path analysis with software tools SPSS 21. The results of this study indicated that the implementation of Risk Management and quality of productive assets did not affect the firm value. Risk Management also did not affect the quality of productive assets, and the quality of productive assets was not able to mediate the implementation of risk management to the firm value.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol 15, No 2 (2023) Vol 15, No 1 (2023) Vol 14, No 2 (2022): September 2022 Vol 14, No 1 (2022): March 2022 Vol 13, No 2 (2021): September 2021 Vol 13, No 1 (2021): March 2021 Vol 12, No 2 (2020): September 2020 Vol 12, No 1 (2020): March 2020 Vol 11, No 2 (2019): September 2019 Vol 11, No 1 (2019): March 2019 Vol 10, No 2 (2018): September 2018 Vol 10, No 1 (2018): March 2018 Vol 9, No 2 (2017): September 2017 Vol 9, No 1 (2017): March 2017 Vol 9, No 1 (2017): March 2017 Vol 8, No 2 (2016): September 2016 Vol 8, No 2 (2016): September 2016 Vol 8, No 1 (2016): March 2016 Vol 8, No 1 (2016): March 2016 Vol 7, No 2 (2015): September 2015 Vol 7, No 2 (2015): September 2015 Vol 7, No 1 (2015): March 2015 Vol 7, No 1 (2015): March 2015 Vol 6, No 2 (2014): September 2014 Vol 6, No 2 (2014): September 2014 Vol 6, No 1 (2014): March 2014 Vol 6, No 1 (2014): March 2014 Vol 5, No 2 (2013): September 2013 Vol 5, No 2 (2013): September 2013 Vol 5, No 1 (2013): March 2013 Vol 5, No 1 (2013): March 2013 Vol 5, No 1 (2013) Vol 4, No 2 (2012): September 2012 Vol 4, No 2 (2012): September 2012 Vol 4, No 1 (2012): March 2012 Vol 4, No 1 (2012): March 2012 Vol 3, No 2 (2011): September 2011 Vol 3, No 2 (2011): September 2011 Vol 3, No 1 (2011): March 2011 Vol 3, No 1 (2011): March 2011 Vol 2, No 2 (2010): September 2010 Vol 2, No 2 (2010): September 2010 Vol 2, No 1 (2010): March 2010 Vol 2, No 1 (2010): March 2010 Vol 1, No 2 (2009): September 2009 Vol 1, No 2 (2009): September 2009 Vol 1, No 1 (2009): March 2009 Vol 1, No 1 (2009): March 2009 More Issue