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[Tax Aggressiveness Affected by CSR, Capital Intensity, Inventory Intensity, Intengible Assets in Transportation Companies ]]>
<![CDATA[Suryarini, Trisni]]>;
<![CDATA[Hajawiyah, Ain]]>;
<![CDATA[Munawaroh, Siti]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.31624
<![CDATA[Purpose: The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity and intangible assets. Tax aggressiveness is one of the tax planning schemes. The act of tax aggressiveness is not only caused by the behaviour of the taxpayer’s noncompliance with tax regulations but can also be caused by the taxpayer’s desire to make tax-saving in accordance with the regulations.Method: The sample was selected using a purposive samplings technique with the result of 31 transportation companies listed on the Indonesia Stock Exchange from 2016 to 2019. The analysis method used in this research is multiple regression analysis.Findings: The results obtained indicate that the hypotheses put forward three hypotheses were accepted and one was rejected. Capital Intensity has a positive effect on tax aggressiveness, Inventory Intensity has a negative effect on tax aggressiveness, Intangible Asset has a positive effect on tax aggressiveness, the results are accepted. Corporate Social Responsibility disclosure has a negative effect on tax aggressiveness, the results rejected.Novelty: The study reveals that tax aggressiveness can support intangible assets in transportation companies. The Currently developing transportation company is not owned by the company.]]>
<![CDATA[Net Interest Margin and Capital Adequacy ratio: Mediating influence of Bank Profitability ]]>
<![CDATA[Wahyudin, Agus]]>;
<![CDATA[Kiswanto, Kiswanto]]>;
<![CDATA[Nuhaaya, Ailin]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.32404
<![CDATA[Purpose: The objectives of this study are to analyze liquidity, credit risk, and operating efficiency on bank profitability as proxied by Return on Assets and analyze the role of Net Interest Margin (NIM) and Capital Adequacy Ratio (CAR) as an intervening variable.Methodology: The population in this study was banking companies listed on the Indonesia Stock Exchange (IDX) for 2015-2019‎. The sampling technique used the purposive sampling technique with 37 companies and 167 analysis units. The data analysis in this study used multiple linear regression analysis and path analysis using IBM SPSS Statistics 25 software as an analysis tool.Findings: The results show that liquidity and operating efficiency have a significant effect on profitability. Credit risk has a significant negative impact on profitability. On the other hand, NIM and CAR have a significant positive impact on profitability. Liquidity has a significant positive effect on NIM and CAR, credit risk has an insignificant negative impact on NIM but a significant positive on CAR, and operational efficiency has a significant negative impact on NIM. Meanwhile, NIM and CAR can only mediate liquidity to profitability. Otherwise, CAR can be mediating credit risk to profitability.Originality: NIM and CAR can be mediate the effect of liquidity on profitability, and in particular, CAR mediates market risk on profitability. Therefore, investors should pay attention to financial banking ratios to not fail in making investments.]]>
<![CDATA[Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation ]]>
<![CDATA[Sari, Ratna Candra]]>;
<![CDATA[Sari, Annisa Ratna]]>;
<![CDATA[Aisyah, Mimin Nur]]>;
<![CDATA[Arifin, Azizah Hasna']]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.29577
<![CDATA[Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine the effects of individual’s ethical ideology on ethical perceptions.Method: Questionnaire was used to collect data and SEM PLS was used to test the hypotheses. A total of 215 undergraduate students from public and private university have taken part in this study.Findings: The study show that business ethics education does not influence ethical perceptions. However, there is a significant difference in students’ ethical perceptions between the public university and religious-based universities. Furthermore, result shows that individuals’ ethical ideology has an impact on ethical perceptions.Novelty: This study differs from previous research because most of the previous studies focused on the ethical judgments of the accruals and real activity manipulation methods but have limited ethical considerations regarding tunneling. Meanwhile, the business group structure and low legal enforcement have led to many cases of tunneling in Indonesia.]]>
<![CDATA[Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables ]]>
<![CDATA[Wiedjaja, Debby Audrey]]>;
<![CDATA[Eriandani, Rizky]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.25496
<![CDATA[Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) and provide empirical evidence of whether the selection of industry-specialized auditors and audit partners with specific workloads can weaken this relationship.Method: This research was conducted using moderated regression analysis. Selection of the research sample using purposive sampling method, from all public listed companies during 2015-2017, 945 firm years were selected.Finding: This study found that audit tenure moderately significantly negatively affects ARL. Besides, this study can also prove that partners with heavy workloads can lead to longer ARL. However, a long partner-client relationship can weaken the workload and ARL relationship because of the auditor's more familiarity and information. Based on these results, the characteristics of auditors affect the timeliness of audit reporting.Novelty: This study enriched the literature by finding out how to deal with audit delay effectively, whereas previous research only focused on identifying ARL causes. This research's implication is expected to provide broader insight to the company regarding several factors that can help companies issue their financial reports on time when the auditors have high workloads and short tenures.]]>
<![CDATA[Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific ]]>
<![CDATA[Ifada, Luluk Muhimatul]]>;
<![CDATA[Indriastuti, Maya]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.30268
<![CDATA[Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the Asia Pacific with an environmental disclosure score in 2018, with cross-section data. This study used secondary data that were processed by the Ordinary Least Square (OLS) method as the main research method, and showed a significant positive relationship.Findings: Government ownership, international operations, board independence, have a positive effect on environmental disclosure. Government ownership has a positive effect on environmental disclosure, meaning that companies with government ownership can be emphasized to comply with environmental regulations with better environmental disclosure. International operations positively affect environmental disclosure, meaning that companies operating internationally are more proactive in social and environmental responsibility, which can increase the interest of companies to make environmental disclosures. Board independence positively affects environmental disclosure, indicating that board independence allows a focus on long-term environmental investment through corporate environmental disclosure.Novelty: The originality of this study examines emerging market public companies throughout developing countries in the Asia Pacific. This is to capture the context of environmental disclosure among developing countries.]]>
<![CDATA[Lack of Financial Reporting Using Crowe’s Fraud Pentagon Theory ]]>
<![CDATA[Koharudin, Alif]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.28602
<![CDATA[Research purposes: This paper examines factors affecting fraudulent financial reporting based on Crowe’s fraud pentagon theory. Pentagon theory elements include pressure (financial stability, financial target, external pressure), opportunity (the independent board of commissioners), rationalization (change in auditor), competence (director change), arrogance (frequent number of directors’ display picture in the annual report).Methods: This study used secondary data gathered from annual reports and financial reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange during 2015-2019. Data analysis method tested using logistic regression analysis.Results: The results showed that financial stability and auditor change effects on fraudulent financial reporting. Results also show that financial target, external pressure, independent board of commissioners, directors change, and a frequent number of director’s display picture in an annual report does not affect the fraudulent financial reporting.Novelty: The combination of using pentagon theory with Beneish M-Score as a prediction of financial statement fraud. The contribution of this research is to provide input to report’s users to pay attention to pressure and rationalization factors in fraudulent financial reporting.]]>
<![CDATA[The Impact of CSR, Capital Intensity, Inventory Intensity, and Intangible Assets on Tax Aggressiveness ]]>
<![CDATA[Suryarini, Trisni]]>;
<![CDATA[Hajawiyah, Ain]]>;
<![CDATA[Munawaroh, Siti]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.31624
<![CDATA[Purpose: The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity, and intangible assets.Method: The sample was selected using a purposive samplings technique with the result of 61-unit analysis consist of transportation companies listed on the Indonesia Stock Exchange from 2016 to2019. The analysis method used in this research is multiple regression analysis.Finding: The study finds that CSR disclosure has a significant positive effect on tax aggressiveness, while capital intensity and inventory intensity have no effect on tax aggressiveness. In addition, in- tangible assets have a significant negative effect on tax aggressiveness.Novelty: This study examines the effect of CSR disclosure, capital intensity, inventory intensity, and intangible asset on tax aggressiveness in transportation company period 2016-2019. The previous study only examines those variables separately and focuses on different samples and different periods. ]]>
<![CDATA[Net Interest Margin and Capital Adequacy Ratio: Mediating Influence of Return on Asset ]]>
<![CDATA[Wahyudin, Agus]]>;
<![CDATA[Kiswanto, Kiswanto]]>;
<![CDATA[Nuhaaya, Ailin]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
Show Abstract
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Download Original
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DOI: 10.15294/jda.v13i2.32404
<![CDATA[Purpose: The objectives of this study are to analyze the effect of liquidity, credit risk, and operating efficiency on bank profitability as proxied by Return on Assets and analyze the role of Net Interest Margin (NIM) and Capital Adequacy Ratio (CAR) as an intervening variable.Method: The population in this study was banking companies listed on the Indonesia Stock Ex- change (IDX) for 2015-2019. The sampling technique used the purposive sampling technique with 37 companies and 167 analysis units. The data analysis in this study used multiple linear regression analysis and path analysis.Finding: The results show that liquidity and operating efficiency significantly affect profitability. Credit risk has a significant negative effect on profitability, and NIM and CAR have a significant positive effect on profitability. Liquidity has a significant positive effect on NIM and CAR. Credit risk has an insignificant negative effect on NIM, but a significant positive on CAR, while operational efficiency has a significant negative effect on NIM. Meanwhile, NIM and CAR can only mediate liquidity to profitability, and otherwise, CAR can be mediating credit risk to profitability.Novelty: NIM and CAR can be mediate the effect of liquidity on profitability, and in particular, CAR mediates market risk on profitability. Therefore, investors should pay attention to financial banking ratios so that they do not fail in making investments. ]]>
<![CDATA[Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation ]]>
<![CDATA[Sari, Ratna Candra]]>;
<![CDATA[Sari, Annisa Ratna]]>;
<![CDATA[Aisyah, Mimin Nur]]>;
<![CDATA[Arifin, Azizah Hasna']]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.15294/jda.v13i2.29577
<![CDATA[Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine the effects of individual’s ethical ideology on ethical perceptions.Method: Questionnaire was used to collect data and SEM PLS was used to test the hypotheses. A total of 215 undergraduate students from public and private university have taken part in this study.Findings: The study show that business ethics education does not influence ethical perceptions. However, there is a significant difference in students’ ethical perceptions between the public university and religious-based universities. Furthermore, result shows that individuals’ ethical ideology has an impact on ethical perceptions.Novelty: This study differs from previous research because most of the previous studies focused on the ethical judgments of the accruals and real activity manipulation methods but have limited ethical considerations regarding tunneling. Meanwhile, the business group structure and low legal enforcement have led to many cases of tunneling in Indonesia.]]>
<![CDATA[Financial Pressure, Deferred Tax Expense, and Tax Aggressiveness: Audit Committee as the Moderation Variable ]]>
<![CDATA[Suyanto, Suyanto]]>;
<![CDATA[Alfiani, Hani]]>;
<![CDATA[Apriliyana, Sari]]>;
<![CDATA[Siciliya, Ayu Rida]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.33953
<![CDATA[Purpose: This research aims to confirm the influence of financial pressure and deferred tax expense on tax aggressiveness and the moderation capability of audit committee.Method: The sample comprises manufacturing companies listed in the Indonesian Stock Exchange (BEI) throughout 2016-2019, which is filtered out to 102 sample data. This test was carried out using regression analysis and the interaction test of Moderated Regression Analysis (MRA).Finding: Firm size negatively influences tax aggressiveness, leverage positively influences tax aggressiveness, and deferred tax expense does not influence tax aggressiveness. Audit committee can moderate the positive influence of leverage on tax aggressiveness, but cannot moderate the influence of firm size and deferred tax expense on tax aggressiveness. These conclusions indicate that audit committee is unable to decrease tax aggressiveness.Novelty: This study considers the effectiveness of engaging audit committee as a factor that moderates the influence of financial pressure and deferred tax expense on tax aggressiveness in developing countries.]]>
