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[The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud ]]>
<![CDATA[Iswati, Dana]]>;
<![CDATA[Nindito, Marsellisa]]>;
<![CDATA[Zakaria, Adam]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i2.9113
<![CDATA[This research is carried out to prove factors of tendency of accounting fraud in companies empirically. Variable used in predicting the tendency of accounting fraud is profitability level, capital turnover, financial leverage, assets composition, and firm size tendency of accounting fraud. The population is companies registered in Indonesia Stock Exchange that are suspected to fraud the accounting during observation year 2013 – 2015. Samples are taken by using purposive sampling, there are 12 companies are proven to be done fraud accounting and 12 companies are not. Data is analysed by using logistic regression analysis and Hosmer and Lemeshow test to measure the model. The result shows that capital turnover and assets composition has significant influence on tendency of accounting fraud. Besides, profitability, financial leverage, and firm size has insignificant influence on tendency of accounting fraud variable. This research concluded that capital turnover and assets composition can be used as predictor of tendency of accounting fraud in a company.]]>
<![CDATA[The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables ]]>
<![CDATA[Aryani, Mega Kusuma]]>;
<![CDATA[Kiswanto, Kiswanto]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i2.9733
<![CDATA[This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting. This Research is a population research with the number of respondents 52 State Civil Apparatus who officiate as treasurer in each SKPD and employees in the accounting field in BPPKAD Kudus. Analysis method for hypothesis in this research used path analysis. The results of this research indicate that accrual basis government accounting standards and the capacity of human resources has a positive influence to the reliability of financial reporting, while accrual based government accounting standards have a positive effect on the capacity of human resource, but the capacity of human resources is not mediate the influence between accrual based government accounting standards to reliability of financial reporting. Conclusion of this study says that implementation of accrual based in Kudus District can support reliability of financial reporting and the capacity of State Civil Apparatus who officiate as treasurer in each SKPD and employees in the accounting field in BPPKAD Kudus also supports the created of financial reporting reliability.]]>
<![CDATA[The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies ]]>
<![CDATA[Turyatini, Turyatini]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i2.10385
<![CDATA[The tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of property and real estate companies, so that its became the target of intensive monitoring by the tax authorities. The aim of this research is to analyze the effect of leverage, company size, sales growth, institutional ownership, and independent commissioners on tax avoidance in property and real estate companies The population of this research is real estate property company which number 47 companies and the sample is 18 companies is done by using purposive sampling method. The instrument used to analyze the hypothesis is multiple linear regression. The results show that leverage and company size have significant effect on tax avoidance. Sales growth, institutional ownership and independent commissioners do not have significant effect on tax avoidance.]]>
<![CDATA[The Effect of Internal Control Factors on the Accountability of the Auditor at the Inspectirate of Jombang District ]]>
<![CDATA[Febriana, Ludfa]]>;
<![CDATA[Wardayati, Siti Maria]]>;
<![CDATA[Prasetyo, Whedy]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i2.9308
<![CDATA[Government Regulation Number 60 of 2008 on Government Internal Control System is a manifestation of government commitment in order to improve the performance, transparency and accountability of state finance management and to clarify the role of internal control. This study aims at testing and analyzing the influence of internal control factors to auditors who work in the inspectorate of Jombang District. The population in this study are all auditors working in Jombang inspectorate which amounted to 35 auditors. The research sampling uses census method with unit of analysis as many as 35 auditors at Inspectorate of Jombang District. The type of this research is quantitative research using multivariate statistical analysis by using multiple regression analysis. The tests used are validity, reliability, and hypothesis testing. The result of the research proves that controll environment, management risk assessment, activity control, communication and information, and monitoring affect on auditor accountability in the Inspectorate of Jombang District. Based on the results and discussion of the research, the conclusion that can be taken is the auditor at the Inspectorate of Jombang District should pay attention and keep the compliance of internal control because it will make auditor accountability awake.]]>
<![CDATA[The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach ]]>
<![CDATA[Apriliana, Siska]]>;
<![CDATA[Agustina, Linda]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i1.4036
<![CDATA[The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds an element of arrogance in addition to the other four existing elements namely pressure, opportunity, rationalization, and competence or capacity. The population in this study were 157 manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2013-2015. The samples of 46 companies were obtained by using purposive sampling technique, so the analysis unit was 138. Data was analyzed by using descriptive statistical analysis and logistic regression analysis. The test result showed that financial stability, the quality of external auditor, and the number of CEO’s photos in the annual reports of the companies had a positive effect on the prediction of fraudulent financial reporting, while financial targets, liquidity, institutional ownership, monitoring effectiveness, replacement of external auditors, and changes of corporate directors had no significant effect on the prediction of fraudulent financial reporting. The conclusion of this study indicates that unstable financial condition, the quality of corporate audit and the level of CEO’s arrogance can influence the occurrence of fraudulent financial reporting.]]>
<![CDATA[The Institutionalization of Accrual Accounting: The Perspective of New Institutional Sociology Theory ]]>
<![CDATA[Savitri, Rizky Ayu]]>;
<![CDATA[Fanani, Zaenal]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i2.10618
<![CDATA[This study aims to understand an accounting system change of a local government in Indonesia. This study is a qualitative and interpretive case study. Data collection is done through interviews of key actors who were involved in the process of accrual accounting institutionalization and documentation.The result of this study shows that the institutional isomorphism occurs on the implementation of accrual accounting at the local government. Coercive isomorphism are shown by the finding that the adoption of accrual accounting was affected by the central government, namely by issuing the regulations such as Government Regulation no. 71 of 2010 and Regulation of the Minister of Home Affairs no.64 of 2013. Normative isomorphism was found on the findings of consultant and academic involvement in the implementation of accrual accounting. Mimetic isomorphism was found when the local government conducted benchmarking to the other local governments that became the best practice in the accrual accounting implementation in Indonesia. In reality these three forms of institutional mechanism were interact each other, then contribute in influencing the practices and the actors during the accrual accounting institutionalization process in the local government.]]>
<![CDATA[The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance ]]>
<![CDATA[Sari, Ramadhani Indah]]>;
<![CDATA[Nuswantara, Dian Anita]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i2.11991
<![CDATA[This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental sampling with slovin formula obtained 100 samples. This study was analyzed using partial least square with path analysis model. The results of this study indicate that the benefits of tax amnesty are perceived to affect tax compliance that service quality cannot moderate the relationship between the two. The conclusion in this research is the Taxpayer already feel confident will be abolished taxes that should be owed because they feel watered down and because get tax relief to be more obedient. Good service quality has been done by the Government and fiscal, but with the existence of taxpayer surge that follow the program Amnesty Tax in the last days so that makes Taxpayers feel less comfortable with the services that have been given.]]>
<![CDATA[Analysis of Economic Performance of Manufacturing Companies in Indonesia ]]>
<![CDATA[Fernando, Nadim]]>;
<![CDATA[Fachrurrozie, Fachrurrozie]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i2.8652
<![CDATA[This research aimed to analyze the influence of Environmental Performance, Profit Margin, and Environmental Disclosure on the Economic Performance partially, and the influence of the Environmental Performance onEconomic Performance through the Environmental Disclosure as an intervening variable.The research sample included the manufacturing companies that listed in Indonesia Stock Exchange in 2012-2014 and joined the PROPER program by the Ministry of the Environment (MOE),which were composed of 39 companies from the total 141 companies.This research used secondary data from the annual reports of each company obtained from the website of the Stock Exchange (www.idx.co.id) and PROPER report by KLH (www.menlh.go.id). Hypothesis testing in this study used path analysis, t test, and Sobel test. The results of this research indicated that the Environmental Performance and Profit Margin partially has significant influence on the Economic Performance, while the Environmental Disclosure does not have a significant influence toward the Economic Performance, and Environmental Performance has no significant influence on the Economic Performance through the Environmental Disclosure as an intervening variable.]]>
<![CDATA[The Effect of Internal Control Factors on the Accountability of the Auditor at the Inspectirate of Jombang District ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
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.v9i2.9308
<![CDATA[Government Regulation Number 60 of 2008 on Government Internal Control System is a manifestation of government commitment in order to improve the performance, transparency and accountability of state finance management and to clarify the role of internal control. This study aims at testing and analyzing the influence of internal control factors to auditors who work in the inspectorate of Jombang District. The population in this study are all auditors working in Jombang inspectorate which amounted to 35 auditors. The research sampling uses census method with unit of analysis as many as 35 auditors at Inspectorate of Jombang District. The type of this research is quantitative research using multivariate statistical analysis by using multiple regression analysis. The tests used are validity, reliability, and hypothesis testing. The result of the research proves that controll environment, management risk assessment, activity control, communication and information, and monitoring affect on auditor accountability in the Inspectorate of Jombang District. Based on the results and discussion of the research, the conclusion that can be taken is the auditor at the Inspectorate of Jombang District should pay attention and keep the compliance of internal control because it will make auditor accountability awake.]]>
<![CDATA[The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i1.4036
<![CDATA[The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds an element of arrogance in addition to the other four existing elements namely pressure, opportunity, rationalization, and competence or capacity. The population in this study were 157 manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2013-2015. The samples of 46 companies were obtained by using purposive sampling technique, so the analysis unit was 138. Data was analyzed by using descriptive statistical analysis and logistic regression analysis. The test result showed that financial stability, the quality of external auditor, and the number of CEO’s photos in the annual reports of the companies had a positive effect on the prediction of fraudulent financial reporting, while financial targets, liquidity, institutional ownership, monitoring effectiveness, replacement of external auditors, and changes of corporate directors had no significant effect on the prediction of fraudulent financial reporting. The conclusion of this study indicates that unstable financial condition, the quality of corporate audit and the level of CEO’s arrogance can influence the occurrence of fraudulent financial reporting.]]>
