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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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Analisis Pengungkapan Sustainability Report pada Perusahaan Non-Keuangan Tahun 2009-2013 Marwati, Candri Puspita; Yulianti, Yulianti
Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i2.4129

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh return on asset (ROA), likuiditas (current ratio), ukuran perusahaan (size), earning per share (EPS) terhadap pengungkapan sustainability report. Sampel yang digunakan adalah perusahaan non-keuangan terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan sustainability report sesuai standar GRI pada periode 2009-2013 dan diperoleh 12 perusahaan. Teknik analisis data menggunakan uji asumsi klasik: normalitas, multikolinearitas, autokorelasi dan heterokedastisitas. Uji hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa ROA berpengaruh positif signifikan terhadap sustainability report, current ratio tidak mempengaruhi sustainability report, size memiliki pengaruh negatif dan signifikan terhadap sustainability report, dan EPS memiliki pengaruh negatif dan signifikan terhadap sustainability report.This study aims to examine and analyze the effect of return on assets (ROA), liquidity (current ratio), firm size (size), earnings per share (EPS) on the disclosure of sustainability report. Sample are corporate non-financial listed on the Indonesia Stock Exchange (IDX) and publishes a sustainability report according to GRI standard in the period 2009-2013 and obtained sample of 12 companies. Data were analyzed using classic assumption test: normality, multicollinearity, autocorrelation and heterokedastisitas. Hypothesis testing using multiple regression analysis. The results showed that, ROA significant positive effect on sustainability report. current ratio does not affect the sustainability report. size has a negative and significant impact on the sustainability report, and EPS has a negative and significant impact on the sustainability report.
PERBEDAAN PERSEPSI AKUNTAN PENDIDIK DAN MAHASISWA PRODI AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA Nuraina, Elva; Kurniawati, Septi Hari
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i2.2169

Abstract

Penelitian ini bertujuan untuk menentukan perbedaan persepsi akuntan pendidik san mahasiswa prodi akuntansi terhadap kode etik IAI.  Analisis penelitian ini berdasarkan pada jawaban responden yang didapatkan dari questionaire. Questionaire tersebut telah disebarkan di kota Malang. Populasi penelitian ini adalah akuntan pendidik dan mahasiswa prodi akuntansi. Uji hipotesis dilakukan dengan menggunakan alat analisis statistik yaitu independent t-test sampel  dengan SPSS 17. Hasil dari penelitian ini menunjukkan bahwa ada perbedaan persepsi antara mahasiswa prodi akuntansi dengan akuntan pendidik tehadap kode etik IAI. Untuk penelitian selanjutnya wilayah, subjek dan variabel penelitian diharapkan lebih akurat dan diperluas.This study aims to determine the differences between accounting educators’ and accounting students study program’s perceptions to the IAI Code. The analysis is based on the respondents’ answers which are obtained through questionnaires, distributed in the city of Madiun. The population of this study is accounting educators and college students of accounting in the city of Madiun. The hypothesis testing is done by  using statistical analysis tool; it is the independent samples t-test w hich uses SPSS 17 (Statistical Packages for Social Science).  The result of study indicates that there are differrent perceptions between accounting students and accounting educators in viewing the IAI code. For further research, it is expected that the area, subject, and variables of research should be more accurate and expanded.
The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud Iswati, Dana; Nindito, Marsellisa; Zakaria, Adam
Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i2.9113

Abstract

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.
REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEND INITIATION DAN DIVIDEND OMISSION -, Subkhan; Wardani, Pratiwi Kusuma
Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i1.1957

Abstract

Tujuan penelitian ini adalah menguji apakah pasar bereaksi positif terhadap dividend initiation dan dividend omission. Sampel yang digunakan sebanyak 43 saham perusahaan yang terdiri dari 29 perusahaan yang melakukan dividend initiation dan 14 perusahaan yang melakukan dividend omission. Hasil penelitian menunjukkan bahwa pasar tidak bereaksi terhadap pengumuman kebijakan dividend initiation. Disekitar hari pengumuman, ditemukan abnormal return yang negatif maupun positif tetapi tidak ditemukan average abnormal return positif maupun negatif signifikan. Selain itu pasar bereaksi negatif terhadap pengumuman kebijakan dividend omission pada hari pengumuman (t-10, t-5, t-4, t+4) dan t+6 memberikan average abnormal return negatif yang signifikan. The objective of study is to know whether the market reacts positively to dividend initiation and dividend omission. The samples are 43 copmanies’ shares. They   consists of 29 companies that have dividend initiation and 14 companies that have dividend omission. The results show that the market does not react to the announcement of dividend initiation policy. Then, it is found that around the announcement day, abnormal return is negatif and positive. However, both significant negatif and positive abnormal return average are not found.  The market reacts negatifly to the announcement of dividend omission policy on the day it is  published ( t-10, t-5, t-4, t +4, and +6 t give the average of negatif  and significant abnormal return.
Revenue Budget Variance and Capital Expenditure Realization Emperical Evidence from Indonesian Local Goverments Fahlevi, Heru
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i1.12008

Abstract

This study aims to examine the effect of local revenue variance, variance of fund balances and budget account surplus (SILPA) for capital expenditure realization. The population in this study were all districts / cities in Indonesia, with observations taken from 2010 to 2014 amounting to 508 districts / cities from 34 provinces. Based on the Slovin formula, obtained a sample of 345 districts / cities as observation data. Data obtained from local government budget and budget realization report 2010-2014). Multiple regression analysis applied to data analysis. Empirical results indicate that the variance of local revenue is related to the realization of capital expenditure. The results also reported the relationship between variance of equilibrium funds and capital expenditure realization as well as the relationship between budget account surplus and capital expenditure realization. The results are also related simultaneously between the variance of local revenue, variance of fund balance, and budget account surplus (SILPA) for capital expenditure realization. The conclusions of this study are the variance of local revenue, the variance of fund balance, and the remaining budget have a positive effect on capital expenditure. Thus, local governments can be said to have changed the variance of Regional Income, balance funds and SiLPA to capital expenditures. The consequence is the emergence of new capital expenditure programs that may not be realized.
CORPORATE GOVERNANCE DAN PROFITABILITAS, PENGARUHNYA TERHADAP PENGUNGKAPAN CSR SOSIAL PERUSAHAAN Nurkhin, Ahmad
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
Intellectual Capital dan Corporate Social Responsibility Pengaruhnya pada Profitabilitas Perbankan Budiasih, I Gusti Ayu Nyoman
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i1.4041

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh Intellectual Capital dan Corporate Social Responsibilty pada Profitabilitas sektor Perbankan. Sampel penelitian yaitu seluruh bank di Bursa Efek Indonesia yang terdaftar periode 2011-2013 dengan metode purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Metode pengumpulan datanya menggunakan  metode dokumentasi. Hasil penelitian ini menunjukkan intellectual capital berpengaruh positif pada Profitabilitas. Disisi lain Corporate Social Responsibilty tidak berpengaruh pada Profitabilitas. This study aims to determine the effect of intellectual capital and Corporate Social Responsibility on profitability on Banks sector. Samples were banks listed from 2011-2013 periods employing purposive sampling method. The analysis technique used was multiple linear regressions. The technique of data collections was documentation. The results of this study demonstrate intellectual capital had positive effect on profitability. On the other hand, Corporate Social Responsibility had no effect on profitability. 
PENGARUH ROLE STRESSOR TERHADAP KOMITMEN ORGANISASI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAWA TENGAH Anisykurlillah, Indah; Wahyudin, Agus; -, Kustiani
Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i2.2992

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh role conflict, role ambiguity dan role overload pada kepuasan kerja, pengaruh role conflict, role ambiguity dan role overload pada komitmen organisasi serta pengaruh kepuasan kerja terhadap komitmen organisasi. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner di mana subyek penelitian ini adalah auditor yang bekerja pada Kantor Akuntansi Publik ( KAP ) di Jawa Tengah. Sampel yang diambil adalah non probability dengan menggunakan convenience sampling. Structural Equation Modeling (SEM) dan Linier Hubungan Struktural (LISREL) digunakan untuk menguji hipotesis. Hasil penelitian adalah dengan menerapkan Structural Equation Modeling (SEM) dapat disimpulkan bahwa role conflict, role ambiguity dan role overload secara signifikan berpengaruh terhadap komitmen organisasi, sedangkan kepuasan kerja tidak berpengaruh terhadap komitmen organisasi. The objective of this study is to find out the influence of role conflict, role ambiguity and role overload on working satisfaction, the influence of role conflict, role ambiguity, and role overload on organization’s commitment as well as the influence of working satisfaction on organization’s commitment. The data used in this research are primary data in form of questionnaire in which the subjects are auditors working for Accounting Public Office (KAP) in Central Java. The sample taken was non probability by employing convenience sampling. Structural Equation Modeling (SEM) and Linier Structural Relationship (LISREL) were used to test hypothesis. The results of the study by applying Structural Equation Modeling (SEM) can be concluded that role conflict, role ambiguity and role overload are significantly influential on organization’s commitment, while working satisfaction is not influential on organization’s commitment.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AKUNTAN PUBLIK S., Ardiani Ika; Wibowo, Ricky Satria
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i2.1948

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris faktor-faktor yang mempengaruhi independensi penampilan akuntan publik baik secara parsial dan simultan. Faktor-faktor tersebut adalah financial interests, hubungan bisnis dengan klien, pelayanan asuransi dan audit, hubungan antara klien atau yg diaudit dengan auditor, kompetisi antara Kantor Akuntan Publik (KAP), ukuran KAP dan audit fee. Populasi dalam penelitian ini adalah para auditor di akuntan publik di Semarang tahun 2009. Metode penyeleksian sampel yang digunakan adalah convenience sampling dan jumlah respondennya 35. Alat analisis yang digunakan adalah multiple regression analysis. Dimulai dengan analisis kuantitatif untuk mengetes validitas dan reabilitas. Kemudian dilanjutkan uji asumsi klasik termasuk normality, multicollinearity, and heteroscedastisity. Hasil menunjukkan bahwa 6 variabel yang sudah dikaji secara simultan dan partial tersebut mempunyai efek yang signifikan terhadap independensi penampilan akuntan publik dengan R square 0.749. The objective of this study is to test empirically the factors that influence the independence of public accountant appearance both partially and simultaneously. The factors cover financial interests, business relationships with clients, assurance services and audit services, the length of relationship between client or auditee and auditor, the competition between Public Accountan Offices (KAPs), the size of KAP, and audit fee. The population in this study was the auditors who worked in the public accountant’s office in Semarang in 2009. The sample selection method is a convenience sampling and the  number of  respondents are 35. The Analysis tools used is multiple regression analysis. It starts by applying quantitative analysis to test the validity and reliability. Then, it is continued by testing the classical assumptions which include normality, multicollinearity, and heteroscedastisity. The result shows that the six variables which have been studied partially and simultaneously have a significant effect on the independence appearance of public accountant with adjusted R Square of 0.749.
Phenomenology Study: Trigger Factors of Fraud Tendency on Accounting-Finance Division Hidayah, Retnoningrum; Susilowati, Nurdian; Widhiastuti, Ratieh
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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