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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 24 Documents
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Search results for , issue "Vol 2, No 1 (2010): March 2010" : 24 Documents clear
PENGARUH KUALITAS PELAYANAN INTERNET BANKING TERHADAP KEPUASAN DAN LOYALITAS KONSUMEN PADA BANK SWASTA
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1922

Abstract

Tujuan Penelitian ini adalah untuk mengkaji mutu internet banking terhadap kepuasan pelanggan. Pesertanya sebanyak 145 pelanggan yang biasanya menggunakan internet banking dalam melakukan transaksi pada 5 perbankan di Palembang. Regresi ganda dan sederhana digunakan untuk menguji hipotesis. Hasilnya menunjukkan bahwa kualitas internet banking bisa mempengaruhi kepuasan pelanggan. Dimension of tangible, responsiveness and empathy mempunyai dampak yang signifikan, tetapi tidak berlaku untuk dimension of reliability and assurance.  Penelitian ini juga menemukan bahwa kepuasan pelanggan berdampak signifikan terhadap kesetiaan pelanggan bank. AbstractThis study examines the effects of internet banking quality to the customer satisfaction. A number of 145 customers that use internet banking for their transactions in 5 banks located in Palembang are selected as the data. Multiple and simple regressions are used to investigate hypothesis.The result shows that internet banking quality can influence the customer satisfaction. Dimensions of tangible, responsiveness and empathy have significant effects, but dimension of reliability and assurance are unsignificant. This study also finds that the customer satisfaction has significant effect to the bank customer loyalty. Keywords: internet banking; service quality; customer satisfaction
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1928

Abstract

Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan metode dokumentasi dan diproses dengan Logistic Regression. Berdasarkan hasil penelitian, bukti empiris yang ditemukan adalah bahwa kondisi keuangan corporate opini audit tahun lalu berdampak signifikan terhadap penerimaan opini audit going concern. Namun sebaliknya variabel pertumbuhan corporate terbukti tidak signifikan terhadap penerimaan opini audit going concern. AbstractThe going concern research has a goal for testing empirically the effect of corporate financial condition, corporate growth, and last year audit opinion towards going concern audit opinion The data were collected by using content analysis and documentation methods, and processed by means of Logistic Regression. Based on the result of the study, empirical evidence is found that corporate financial condition and last year audit opinion has significant effect towards going concern audit opinion acceptance. In the contrary, corporate growth variable is proven insignificant towards going concern audit opinion acceptance.Keywords: audit opinion; going concern; logistic regression
PENGARUH IC TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN PERIODE 2005-2007
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1925

Abstract

Tujuan dari penelitian ini adalah untuk meneliti pengaruh intellectual capital (IC) perusahaan pada kinerja keuangan mereka. Penelitian ini menggunakan Public Framework dan data dari 57 sektor perbankan Indonesia yang tercatat antara tahun 2005 dan 2007 pada Indonesian Stock Exchange. Penelitian ini menggunakan partial least square (PLS) untuk menganalisis data. 3 elemen IC dan kinerja perusahaan dites dalam penelitian ini. Hasilnya memperlihatkan bahwa IC dan kinerja keuangan mempunyai pengaruh yang signifikan, VACA mempunyai pengaruh yang signifikan terhadap kinerja keuangan, VAHU mempuyai pengaruh yang signifikan  terhadap kinerja keuangan, dan STVA mempunyai pengaruh yang signifikan terhadap kinerja keuangan. Abstract The objective of this study is to investigate the influence of firm’s intellectual capital (IC) on their financial performance. This paper uses Public Framework and data from 57 Indonesian banking sectors listed between 2005 and 2007 on the Indonesian Stock Exchange. This study uses partial least square (PLS) for data analysis. Three elements of IC and company performances are tested by this study. The results show that IC and financial performance have significant influence, VACA has significant influence to financial performance, VAHU has significant influence to financial performance, and STVA has significant influence to financial performance.Keywords: intellectual capital; financial performance
CORPORATE GOVERNANCE DAN PROFITABILITAS, PENGARUHNYA TERHADAP PENGUNGKAPAN CSR SOSIAL PERUSAHAAN
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1927

Abstract

Penelitian ini bertujuan untuk menjelaskan hubungan mekanisme corporate governance, profitabilitas dan pengungkapan CSR yang melibatkan corporate size sebagai variabel kendali. Sampel dari penelitian ini adalah perusahaan-perusahaan yang tercatat pada BEI pada tahun 2007. Sampel yang digunakan ada 80 sampel dengan metode purposive sampling dan analisis linear regresi berganda. Hasilnya menunjukkan bahwa tidak ada hubungan yang signifikan antara kepemilikan institusional  dan pengungkapan CSR. Tetapi, ditemukan adanya hubungan yang signifikan antara independent commissioner board, profitability, dan pengungkapan CSR. Abstract This study aims  to explain the correlation of corporate government mechanism, profitability, and CSR disclosure which involves corporate size as the control variable. The sample  were 80 companies listed on BEI  in 2007. The technique, employed for having the samples is purposive sampling method and the data analysis used is multiple linear regression. The results show that there is no significant correlation between institutional ownership and CSR disclosure. However, it is found that there is positive significant correlation  between independent commissioner board, profitability, and CSR disclosure.Keywords: institutional ownership; profitability; CSR disclosure

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