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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 571 Documents
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ASSESSMENT OF OFFICIAL BOND AS AN INTANGIBLE ASSET AND ITS IMPLICATIONS ON THE RESTITUTION OF STATE LOSSES DUE TO VIOLATIONS AGAINST THE OFFICIAL BOND AT THE MINISTRY OF FINANCE Mumpuni, Mila; Martin, Ade Sonny
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9312

Abstract

Official Bond is a common form of engagements in an education institution funded by an agency. The engagements result that the granted parties must work for a certain period. The violation against this official bond will cause disadvantages for the agency that has funded the educational process that is subject to claims for compensation against the offending party. One of the government agencies that implement the official bond is the Ministry of Finance. Based on the data from 2010-2014, the state losses due to the violations against the Official Bond in the Ministry of Finance showed less optimal performance. One of important obstacles in the completion of the bond violations is the difficulty in determining the value of the state losses. This paper aims to develop the possibilities of the Official Bond recorded as an Intangible Asset and its implications toward the restitution of the state losses due to the violations against the official bond at the Ministry of Finance.
THE INFLUENCE OF AUDIT COMMITTEE AND OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT Kusumaningtyas, Metta; Farida, Dessy Noor
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9114

Abstract

The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.
INDIVIDUALS’ CHARACTERISTICS AND ETHICAL FINANCIAL REPORTING CHOICE Rahayu, Yunita Dwi; Chariri, Anis
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9314

Abstract

The aim of this study is to examine the influence of individuals’ characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot be separated from many ethical considerations that have been set with the professional ethics, and the professional ethics will be closely related with the individuals to consider how far they have applied those professional ethics, thus this research aims to identify whether the individuals’ characteristics influence the ethical financial reporting choice. This research is expected to be an important reference in the development of accounting knowledge particularly that which is related with the ethical-based financial reporting.  Total sample of 56 respondent were used for this study. Primary data gained through questionnaires were analyzed using logistic regression model. The findings of this study showed that risk preference had negatively significant influence on ethical financial reporting choice, while cognitive moral development, idealism, machiavellianism, and deontology had no significant effect on ethical financial reporting choice.
GENDER DIFFERENCES IN THE ADOPTION OF MOBILE BANKING: REVIEW OF USING TAM ON BANKING CUSTOMERS Sugiarto, Agung
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9141

Abstract

Mobile banking as a manifestation of the use of technology in the banking sector, has a very massive deployment level. This study focuses on the use of mobile banking technology as one of the products of information technology in the banking field. Gender differences of mobile banking users empirically shown to be affected by several factors that can be identified through modeling framework technology acceptance model (TAM), including: perceived usefulness and perceived ease of use.
COMPETENCE OF HUMAN RESOURCES AND THE GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) AND THE EFFECTS ON THE FINANCIAL STATEMENT QUALITY OF PUBLIC SERCVICE AGENCY (BLU) MODERATED BY GOVERNMENT ACCOUNTING STANDARD (SAP) Panjaitan, Inggrid
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9309

Abstract

The aim of this research is to examine the effects of Human Resources Competence and the Government Internal Control System (SPIP) on the Quality of Financial Statements of the Public Service Agency with the Government Accounting Standard (SAP) as moderating variable. The research was conducted at the Public Service Agency of Government Hospital in Jakarta under the Ministry of Health. The sampling technique in this study used purposive sampling method (sampling intentionally in accordance with the requirements of samples required). Questionnaires were distributed as many as 85 questionnaires to some employees in the finance department and others that related to the making of financial statement at the Public Service Agency of Government Hospital under the Ministry of Health. The results showed that HR Competency significantly affected the quality of Public Service Agency Financial Statement. SPIP significantly affected the quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standard (SAP) significantly affected and weakened the effect of HR Competency on the Quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standards did not affect significant and strengthened the effect of SPIP on the Quality of Public Service Agency Financial Statement.
ANALYSIS OF CORPORATE INCOME TAX REDUCTION A STUDY CASE ON MANUFACTURING COMPANIES IN INDONESIA IN THE YEAR 2008-2014 Setyaningrum, Candra Dwi; Suryarini, Trisni
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9115

Abstract

This research aimed to determine the effect of ABTD (Abnormal Book-Tax Differences) before and after tax rate reduction. This research also examined the effect of taxation facility, foreign operation, pretax cash flow from operation, and size of the company towards ABTD. Samples in this research are manufacturing company that listed in Indonesia Stock Exchange 2008-2014 by using method of purposive sampling so there are 357 companies. This research used multiple regression analysis. The result of this research indicates that the foreign operation variable and pretax cash flow from operation variable have positive effect on ABTD. While the size of the company variable has negative effect on ABTD. The conclusions of this research are that tax management depends on foreign operation, and earnings management depends on pretax cash flow from operation and size of the company.
FISCAL DISTRESS OF LOCAL GOVERNMENT STUDY ON REGENCIES/CITIES IN THE PROVINCES OF EAST NUSA TENGGARA, MALUKU, AND NORTH MALUKU Halim, Abdul; Moi, Maria Odriana Veronica; Baswir, Revrisond
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9315

Abstract

This study aims to examine the factors that influence the occurrence of fiscal distress in local government. The degree of decentralization, local financial dependency ratio and local financial independence ratio were used to predict fiscal distress. The method used in this study is a quantitative research and used the regencies/cities in the province of East Nusa Tenggara, Maluku and North Maluku were taken as samples. The results showed different result with previous studies, that the degree of decentralization, local financial dependency ratio and local financial independence ratio do not affect the fiscal distress.
PREVENTION STRATEGY OF INCOME SMOOTHING PRACTICES WITH GOOD CORPORATE GOVERNANCE MECHANISM Purwanti, Rini; Nugrahanti, Yeterina Widi
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9142

Abstract

The purpose of this study is to investigate the differences of income smoothing based on the number of independent commissioners, the number of audit committee, auditors’ quality, foreign ownership, managerial ownership, and institutional ownership. The population of this research is manufacturing company listed in Indonesia Stock Exchange (IDX). By purposive sampling, the study got 70 manufacturing companies listed in IDX from 2011 until 2013. Income smoothing was measured by Eckel index. The research used Man-Whitney U test for testing the hypothesis. The result of this research showed that there was no difference of income smoothing based on the number of independent commissioners, the number of audit committee, auditors’ quality, foreign ownership, and managerial ownership. This study also found that there was difference of income smoothing based on institutional ownership. This study gives advice in order to potential investors who want to invest in a manufacturing company should choose to invest in a manufacturing company that has high institutional ownership. Because from the result of the study, company with high institutional management is proven able to reduce the motivation of the management to take income smoothing action.
THE ROLES OF PRODUCTIVE ASSETS QUALITY IN MEDIATING EFFECT OF RISK MANAGEMENT IMPLEMENTATION TO THE FIRM VALUE IN INDONESIAN BANKING Baroroh, Niswah
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

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.
PENGARUH IC TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN PERIODE 2005-2007 -, Subkhan; Citraningrum, Dyah Pitaloka
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

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