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 24 Documents
 1   2   3 
Search results for , issue "Vol 8, No 1 (2016): March 2016" : 24 Documents clear
The Influence of Dividend Payout Ratio and Free Cash Flow to Debt to Equity Ratio
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9116

Abstract

This study aimed to analyze the effect of dividend payout ratio and free cash flow to the debt to equity at the manufacturing companies which listed in the Indonesia Stock Exchange. The population of this study is manufacturing companies which listed in Indonesia Stock Exchange during the year 2010, 2011, 2012, and 2013 a number of 128 companies. Purposive sampling is used for sampling technique, as many as 33 companies. Data analytical technique in the study is multiple linear regression analysis. The results of this study proved that the dividend payout ratio had significant negative effect on the debt to equity. It showed that the dividend payments appeared as a substitute for debt in the capital structure at the company. Free cash flow positively and significantly influenced debt to equity. It was due to the investment in working capital of the company was greater than the company's operating cash flow.
The Influence of Relativism, Idealism, and Gender on The Students’ Academic Cheating Behaviour
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9144

Abstract

This study aims to analyze the influence of relativism, idealism, and gender toward academic cheating behaviour of accounting students of Diponegoro University. The samples in this study were taken by using purposive samplings’ data collection method. The number of sample that used in this study was 250 respondents. The data obtained were analysed by using Linier Regression technique. The result of this research show that relativism positively significant related to academic cheating behaviour of accounting students and idealism negatively significant unrelated to academic cheating behaviour of accounting students. Moreover, gender does significantly related with negative direction of relation to academic cheating behaviour of accounting students.
Factors Affecting The Quality of Profit in Indonesia Banking Companies
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9117

Abstract

The aim of this research is to prove empirically the influence of Managerial Ownership, institutional ownership, profit growth, liquidity, and firm size on profit quality. Data that used to this research is secondary data and that data are taken from the official website of Indonesia Stock Exchange. The populations of this research are all of Banking Companies that list on Indonesia Stock Exchange (BEI) year 2012-2014 that numbered 42 companies. The samples that used to this research are 48 unit of analysis, with method of choosing the samples is purposive sampling technique. The analysis method used for this research is multiple linear regression analysis that analyzed with SPSS 21 program. The result shows that variable of institutional ownership and firm size influence on profit quality. Whereas managerial ownership, profit growth and liquidity does not affect to profit quality.
The Impact of Corporate Cultures and Financial Ratios on The Fraudulent Financial Reporting
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9120

Abstract

This study aims to examine and analyze financial statement fraud through financial ratios and corporate culture, case study of companies listed on the Indonesia Stock Exchange Year 2006-2010. The research was conducted at the companies included in the sanctions issued by Capital Markets Supervisory Board (Bapepam) in the period 2006-2010 for companies that committed fraud. While for the companies that did not do fraud, sample was obtained randomly by same asset and industry size. Testing was conducted by using logistic regression to determine the effect of financial ratios and corporate culture on financial statements fraud. Results of research conducted using logistic regression showed that liquidity ratio had positive effect on fraudulent financial statements. While the ratio of gross profit margin and capital turnover indicated a negative impact on financial reporting fraud. Variable of corporate culture was proxied by special relationship transaction, the composition of the founders in board of directors and directors who titled accountant did not effect on fraudulent financial statements.

Page 3 of 3 | Total Record : 24

 1   2   3 

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