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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 16 Documents
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Search results for , issue "Vol 10, No 1 (2018): March 2018" : 16 Documents clear
Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.12558

Abstract

The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.
Does Religiosity Improve Tax Compliance? An empirical research based from gender
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.12997

Abstract

Religiosity and love of money plays an important role in determining individual compliance with tax regulations in developing countries. This research examines the influence of love of money and religiosity on tax evasion. In addition, it studies the relationship between love of money, religiosity, and tax evasion based from a gender. The research data were obtained from 8 private universities in Special Region of Yogyakarta with 207 samples and it uses convenience sampling. The number of samples was determined by convenience sampling method. Analysis data uses regression analysis. The results indicate that love of money has significant effect on tax evasion, while religiosity has no significant effect on tax evasion. There is significant difference between love of money and tax evasion from a gender perspective. The conclusion of this research is tax evasion in Indonesia determined by love of money and not given by religiosity. Moreover, sex is not an indicator in tax evasion and love of money.
The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.12976

Abstract

This study aims to examince the effects of tax avoidance, accrual earning management, real earnings management and capital intensity on the cost of equity. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange which amounted to 146 companies. The sampling technique used was purposive sampling and resulted in 420 units of analysis. This type of research is quantitative causality by performing hypothesis testing analysis is done by using multiple linear regression model. The findings of this research are tax avoidance will add to the risks that must be borne by investors thus increasing uncertainty over their investment. Investors consider that accrual profit management actions are opportunistic as risk-taking actions as well as real profit management actions. While on Capital Intensity, investors assume the information on the company’s fixed assets is not useful in making investment decisions. The conclusions that can be taken are tax avoidance, accrual profit management, and earnings management real positive to the cost of equity. However, capital intensity has a negative effect.
The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.13183

Abstract

The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on accrual earning management. The population in the study are companies listed on the Indonesia Stock Exchange with a sample period of 2012-2015. The sample selection technique used purposive sampling. The samples were obtained 350 observations of manufacturing companies listed in Indonesia Stock Exchange period 2012 to 2015. This study uses panel regression statistical method with unbalance panel data. The measurements used for Transparency of reserve account disclosure are word count, sentence count, and disclosure index. The results support the hypothesis which show that transparency of reserve account disclosure have negative significant effect on the accrual earning management, audit quality have negative significant effect on accrual earning management, and audit quality has a role as moderator (strengthen) the Negative effect between transparency of reserve account disclosure to accrual earning management.Nevertheless, the result is inconsistent in each model. This study concludes that accrual earning management can be minimized by selecting competent auditors and increasing transparency of accounts receivable accounts.
The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.12994

Abstract

Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company. The purposes of this study are to analyze the effect of ownership structure (managerial ownership, institutional ownership, government ownership, foreign ownership with the quality of audit committee as moderating variable on intellectual capital. The population of this study is financial companies listed in Indonesia Stock Exchange from 2013 until 2015. Samples are selected using purposive sampling method, and obtained 165 units as observations. Data was collected by documentation, and the analysis data is  moderated regression analysis. The study found that managerial ownership has negative effect on intellectual capital disclosure. Government ownership and foreign ownership has positive effect on intellectual capital disclosure, and institutional ownership has not been proven to effect on intellectual capital disclosure. Then, the study also found that the quality of audit committee has significant effect as a moderating variable on the influence of institutional ownership, but it has not been proven to have a moderating effect on the influence of managerial ownership, government ownership and foreign ownership intellectual capital disclosure. The recommendation for further study is to use another technique such as questionnaires that is directly given to company for discovering the level of company’s intellectual capital disclosure. For the company, the limitation of managerial ownership can be used as a control to the company disclosure practice, and improve the role of audit committee to maximize disclosure practice in the company.
The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.12653

Abstract

This study aims to analyze the influence of PROPER Rating, Industrial Type, Profitability, Leverage and Age of Company on Carbon Emission Disclosure. Measurement of carbon emissions disclosure uses Carbon Emission Disclosure Checklist (CED). The population of this study is non-financial companies listed on the Indonesia Stock Exchange in 2013 - 2016 as many as 406 companies. The technique used in sampling is purposive sampling and selected 32 companies as sample and 126 units of analysis. The analytical tool used to test the hypothesis is descriptive statistical analysis and multiple linear regression analysis processed through IBM SPSS 21 program. The research results show that the PROPER rating and the type of industry have positive effect on carbon emission disclosure. While profitability, leverage and age of the company have no effect on carbon emission disclosure. The conclusions of this study are the PROPER rating and the type of industry proven to influence the company’s decision making to disclose carbon emissions. While the profitability, leverage, and firm age cannot affect the company’s decision to disclose carbon emissions.

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