Jurnal Dinamika Akuntansi
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.
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<![CDATA[Factors that Determine the Market Value of Professional Football Players in Indonesia ]]>
<![CDATA[Adiwiyana, Hajar Iman]]>;
<![CDATA[Harymawan, Iman]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.26079
<![CDATA[This study aims to identify the factors that determine the market value of professional football play- ers. The market value of soccer players is obtained from the official website www.transfermarkt.com which contains each professional soccer player’s prices in the transfer market. This study used 205 samples of professional football players in the Indonesian league in 2017. We analyzed this study using multiple linear regression and stepwise analysis with STATA 14 to see the factors that affect professional football players’ market value. The research results prove that age has a negative effect on the player’s market value, while assists, yellow cards, team status, and player status have a posi- tive impact on the player’s market value. On the other hand, goals, red cards, minutes played, and starting11 do not affect market value. Information about various factors that impact the market value of football players can support investment decisions in football club management. The results of this study add to the literature on human resource accounting studies, especially intangible as- sets. The character of football in Indonesia is classified as developing, even though most people are soccer fans, but it does not profit. There is no Indonesian football club that has taken the floor on the stock exchange, unlike in Europe. This study adds the variables Team Status and Player Status as a development of previous research. The determinants of market value can be used as additional information in the financial reporting of football clubs.]]>
<![CDATA[Influence of Auditor Switching, Public Accounting Firm’s Reputation, and Workload on The Audit Quality with The Audit Committee’s Effec tiveness as The Moderating Variable ]]>
<![CDATA[Sukirman, Sukirman]]>;
<![CDATA[Asih, Popi]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.28925
<![CDATA[Purpose: This research aims to examine the influence of auditor switching, KAP reputation, and workload on the audit quality with the effectiveness of the audit committee as a moderating variable.Method: This research uses the companies listed as LQ 45 on the IDX from 2016-2018. The data are processed using descriptive statistical and multiple linear analysis techniques with the absolute value difference test to examine the moderating variableFindings: The results show that auditor switching and KAP reputation positively influence audit quality, while the workload and effectiveness of the audit committee do not. The effectiveness of the audit committee does not moderate the influence of the independent variables on the audit quality.Novelty: This research is conducted from 2016 to 2018, where is a significant increase in stock offerings compared to the previous years. Furthermore, this research uses the effectiveness of the audit committee as a moderating variable]]>
<![CDATA[The Moderating Role of Corporate Governance on the Relationship between Political Connections and Tax Avoidance ]]>
<![CDATA[Widarjo, Wahyu]]>;
<![CDATA[Sudaryono, Eko Arief]]>;
<![CDATA[Sutopo, Bambang]]>;
<![CDATA[Syafiqurrahman, Muhammad]]>;
<![CDATA[Juliati, Juliati]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.26359
<![CDATA[We analyze the influence of political connections on tax avoidance and the moderating role of corporate governance on the relationship between political connections and tax avoidance. The results of panel data regression analysis on 512 observations of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017 shows that political connections do not have a significant effect on tax avoidance. Furthermore, the results of the moderated regression analysis show that the effectiveness of corporate governance positively moderates the effect of political connections on tax avoidance. Although the results of this analysis indicate that a moderating effect on the effectiveness of corporate governance, but the direction of the regression coefficient is positive. Therefore, the second hypothesis in this study is rejected. The results of this study indicate that the corporate governance mechanism in the sample companies is still not optimal in reducing the level of tax avoidance.]]>
<![CDATA[Determinant of Accounting Students Detecting Fraud Ability ]]>
<![CDATA[Annafi, Reghina Azti]]>;
<![CDATA[Bawono, Icuk Rangga]]>;
<![CDATA[Maghfiroh, Siti]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.24688
<![CDATA[This study aims to examine and analyze the influence of competence, skepticism, personality types, and gender on the ability of accounting students to detect fraud. Accounting students in this study serve as a surrogate from auditors. The amount of the sample in this study is 157 Accounting Students at Jenderal Soedirman University who were in semester VII, IX and XI. The sampling technique used in this study was purposive sampling. The data obtained were analyzed using multiple linear regression analysis techniques. The results in this study indicate that: (1) Competence has influence on the ability of accounting students to detect fraud; (2) Skepticism has influences on the ability of accounting students to detect fraud; (3) The type of personality that comes from the combination of ST and NT has influence on the ability of accounting students to detect fraud; and (4) Gender has no influence on the ability of accounting students to detect fraud. This research implies that auditors need to consider and pay attention to the competence, skepticism, and personality type possessed by someone at the time of recruitment without differentiating their gender. While academics should pay more attention and improve their competence and skepticism through both formal and non-formal education, such as attending the training.]]>
<![CDATA[The Management’s Motives of Income Smoothing and Its Implications to The Market Reaction ]]>
<![CDATA[Thoharo, Ainun]]>;
<![CDATA[Priyadi, Maswar Patuh]]>;
<![CDATA[Wahidahwati, Wahidahwati]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.26890
<![CDATA[Purpose: The study is aimed to examine the motive behind income smoothing includes oportunistic behaviour of management, financial distress, and capital structure to the market response of manufacturing companies which are listed in Indonesia Stock Exchange in 2014-2018 periods. Methodology: The sample collection technique has been done by using purposive sampling method, and based on the predetermined criteria, the total data observations are 591. The data analysis technique has been done by using path analysis with 24rd AMOS tool.Findings: Based on the result of hypothesis test, it can be concluded that financial distress has a positive effect to the income smoothing, oportunistic behaviour of management has a negative effect to the income smoothing, capital structure has no significant effect to income smoothing, oportunistic behaviour of management has a positive effect to the market response, financial distress, capital structure and income smoothing has no significant effect to the market response income smoothing cannot be intervening variable between the influence of oportunistic behaviour of management, financial distress, and capital structure to the market response Novelty: The difference between this study with another research is: 1) this study focused on the influence of oportunistic behaviour of management, financial distress, and capital structure to the one of the earnings management that most frequently used, that is income smoothing; 2) this research also will examine the implication of each variable to the market response.]]>
<![CDATA[Relationship between Taxpayers and Authorities against Tax Compliance during the Covid'19 Pandemic ]]>
<![CDATA[Mangoting, Yenni]]>;
<![CDATA[Junfandi, Jessica]]>;
<![CDATA[Vania, Vania]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.26319
<![CDATA[Taxpayer compliance during the Covid 19 pandemic is an important issue in the relationship between taxpayers and tax authorities. This study was to identify taxpayer compliance behavior using factors, namely: procedural fairness, trust, and commitment. The commitment mediation effect was also tested in this study. Data were collected through questionnaire involving individual taxpayer respondents. A total of 102 collected questionnaires were analyzed using Partial Least Square (PLS). Procedural fairness in determining tax incentive policies during the Covid 19 pandemic is not enough to increase taxpayer compliance. The results of this study also prove that the commitment be a factor affecting tax compliance, either directly or indirectly. Result of mediation test prove that taxpayer’s commitment mediates the relationship of procedural justice on tax compliance. Similarly, commitment is a mediation in the relationship of trust on tax compliance. Therefore, it is important for the government and tax authorities to maintain the commitment of the taxpayer as part of a strategy to increase tax compliance and develop effective long-term relationships.]]>
<![CDATA[Risk Management Disclosures: An Investigation Using Risk Management Committee as a Moderating Variable ]]>
<![CDATA[Yulianto, Agung]]>;
<![CDATA[Yanti, Atik Nur Fajar]]>;
<![CDATA[Solikhah, Badingatus]]>;
<![CDATA[Ali, Shujahat]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.25333
<![CDATA[Purpose: The objective of this study is to investigate the effect of firm size, board of commissioners, independent commissioners, and auditor reputation on risk management disclosure by using risk management committee as a moderating variable.Method: The population of this research was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample selection was carried out using the purposive sampling method and obtained 189 units of analysis. Hypothesis testing was carried out using descriptive statistical analysis methods and moderated regression analysis (MRA) with interaction testing.Findings: The results of this study indicated that firm size and board of commissioners have a significant positive effect on risk management disclosure, while independent commissioners and auditor reputation do not affect risk management disclosure. The risk management committee weakens the effect between the board of commissioners, the independent commissioner, and auditor reputation on risk management disclosures, while the risk management committee is unable to moderate the effect of firm size on risk management disclosures.Novelty: This is the first study that include a risk management committee as a moderating variable in the research model. The existence of RMC is expected to strengthen the company's risk mitigation including its disclosure.]]>
<![CDATA[The Determinants of Frauds in Local Governments ]]>
<![CDATA[Rahmasari, Arttika]]>;
<![CDATA[Setiawan, Doddy]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.29137
<![CDATA[AbstractCorruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states that a total of 580 corruption suspects have been brought to trial. Civil servants were the main perpetrators of corruption, followed by municipal heads and local legislative heads and members. Perpetrators commit corruption mostly through budget misuse, mark-ups, fictitious reports, and embezzlement. Corruption is a serious problem because it is committed by the highest-ranking officers in organizations. The data confirms the importance of research on fraud in Indonesian local governments. In this respect, this study seeks to test the effectiveness of fraud diamond theory (pressure, opportunity, rationalization, and capability) in detecting fraud in Indonesian local governments. Our population is local governments in Java island. This study uses cross-sectional data obtained from local government corruption cases in Java Island during the 2015-2018 period that were legally resolved with binding Supreme Court decisions (inkracht). The results empirically find that performance accountability, regional autonomy, capital expenditure, fiscal decentralization, and mayoral tenure affect fraud in Indonesian local governments. Keywords: corruption; local governments; fraud diamond theory]]>
<![CDATA[The Determinants of Frauds in Local Governments ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.29137
<![CDATA[AbstractCorruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states that a total of 580 corruption suspects have been brought to trial. Civil servants were the main perpetrators of corruption, followed by municipal heads and local legislative heads and members. Perpetrators commit corruption mostly through budget misuse, mark-ups, fictitious reports, and embezzlement. Corruption is a serious problem because it is committed by the highest-ranking officers in organizations. The data confirms the importance of research on fraud in Indonesian local governments. In this respect, this study seeks to test the effectiveness of fraud diamond theory (pressure, opportunity, rationalization, and capability) in detecting fraud in Indonesian local governments. Our population is local governments in Java island. This study uses cross-sectional data obtained from local government corruption cases in Java Island during the 2015-2018 period that were legally resolved with binding Supreme Court decisions (inkracht). The results empirically find that performance accountability, regional autonomy, capital expenditure, fiscal decentralization, and mayoral tenure affect fraud in Indonesian local governments. Keywords: corruption; local governments; fraud diamond theory]]>
<![CDATA[Factors that Determine the Market Value of Professional Football Players in Indonesia ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.15294/jda.v13i1.26079
<![CDATA[This study aims to identify the factors that determine the market value of professional football play- ers. The market value of soccer players is obtained from the official website www.transfermarkt.com which contains each professional soccer player’s prices in the transfer market. This study used 205 samples of professional football players in the Indonesian league in 2017. We analyzed this study using multiple linear regression and stepwise analysis with STATA 14 to see the factors that affect professional football players’ market value. The research results prove that age has a negative effect on the player’s market value, while assists, yellow cards, team status, and player status have a posi- tive impact on the player’s market value. On the other hand, goals, red cards, minutes played, and starting11 do not affect market value. Information about various factors that impact the market value of football players can support investment decisions in football club management. The results of this study add to the literature on human resource accounting studies, especially intangible as- sets. The character of football in Indonesia is classified as developing, even though most people are soccer fans, but it does not profit. There is no Indonesian football club that has taken the floor on the stock exchange, unlike in Europe. This study adds the variables Team Status and Player Status as a development of previous research. The determinants of market value can be used as additional information in the financial reporting of football clubs.]]>
