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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 8, No 2 (2016): September 2016" : 24 Documents clear
The Roles of Productive Assets Quality in Mediating Effect of Risk Management Implementation to the Firm Value in Indonesian Banking
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 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.v8i2.9310

Abstract

This study aims to examine the role of productive assets quality in mediating the effect of risk management implementation to the firm value. The population in this study was banking that went public in Indonesia in the year 2011-2013 as many as 31 companies. This study used quantitative approach with purposive sampling technique and obtained 53 samples that met the criteria. The analysis technique used path analysis with software tools SPSS 21. The results of this study indicated that the implementation of Risk Management and quality of productive assets did not affect the firm value. Risk Management also did not affect the quality of productive assets, and the quality of productive assets was not able to mediate the implementation of risk management to the firm value.
Management Background, Intellectual Capital and the Financial Performance of Indonesian Banking
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 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.v8i2.9311

Abstract

This research aims to determine the effect of accounting education background, MBA education background, and the proportion of Chinese ethnic as well as intellectual capital measured by VAIC method on conventional banking financial performance in Indonesia. The population in this study is the entire conventional banking companies listed on Indonesia Stock Exchange that has been operating over the range of 2012-2015, so we get a sample totalling 29 companies. This research used Eviews 7 software to conduct panel data regression analysis. The results showed that accounting education background and Chinese ethnic are not significantly affecting financial performance. Meanwhile MBA education background and VAIC are significantly affecting financial performance (ROA).
Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 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.v8i2.9307

Abstract

This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.
Phenomenology Study: Trigger Factors of Fraud Tendency on Accounting-Finance Division
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 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.v8i2.9313

Abstract

This study aims to examine the factors that influence the possibility of fraud on the division of accounting-finance. The population in this study were lecturers and staff at the Faculty of Economics, Semarang State University who engaged in the activity of accountability report (SPJ). The number of samples was 15 respondents by applying proportional cluster sampling, this study used qualitative method namely phenomenology and applied descriptive analysis in order to obtain comprehensive results. The results showed that rationalization factors affecting the possibility of fraud. Furthermore, capability factor also gave effect to the possibility of fraud.

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