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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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PENGARUH REFORMASI PENYUSUNAN ANGGARAN TERHADAP KUALITAS APBD KOTA SEMARANG Handayani, Bestari Dwi
Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i1.1910

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD di KAbupaten Semarang. Sampel dari penelitian ini terdiri dari organisasi non pemerintah, tokoh masyarakat, organisasi publik, institusi akademik, perguruan tinggi dan mass media di Semarang Jawa Tengah. Ada 36 responden yang telah mengembalikan kuesioner. Hasil dari penelitian ini adalah ada dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD. AbstractThis study aims to get the empirical evidence of the effects of public accountability, public participation, public transparency, and APBD performance approach to the quality of APBD in Kabupaten Semarang. The sample of this research consists of Non-Government Organization, public figure, public organization, academic institutions, colleges, and mass media in Semarang, Central Java. The questionnaires were distributed and they are returned back by 60 respondents. The result of study shows that there are effects of public accountability, public participation, public transparency, and APBD performance approach to quality of APBD.Keywords: corporate governance; APBD performance; public accountability
Dampak Sustainability Reporting terhadap Kinerja Keuangan dan Risiko Perusahaan (Studi Empiris Perusahaan yang Masuk Ke SRIKEHATI Tahun 2009-2010) Pratiwi, Ririh Dian; Sumaryati, Anna
Jurnal Dinamika Akuntansi Vol 6, No 2 (2014): September 2014
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v6i2.3254

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dampak pengungkapan sustainability report terhadap kinerja  keuangan dan risiko perusahaan. Profitabilitas digunakan untuk mengukur kinerja keuangan dan DER  sebagai ukuran dari risiko. Sampel dari penelitian ini adalah perusahaan yang mengungkapkan sustainability report dan telah terdaftar di SRIKEHATI. Data dikumpulkan dengan metode purposive sampling. Penelitian ini menggunakan regresi  sebagai alat analisis. Hasil penelitian menunjukkan bahwa pengungkapan sustainability report mempengaruhi kinerja keuangan perusahaan namun berpengaruh negatif signifikan terhadap risiko perusahaan. The purpose of this study is to analyze the impact of the disclosure of sustainability report on financial performance and company risk. Profitability is used to measure the financial performance and DER as a measure of risk . The sample this study is that companies disclose sustainability report and has been listed on SRIKEHATI. Data collected by purposive sampling method . This study uses regression method approach. The results showed that the sustainability report disclosures affect its financial performance but significant negative effect on the risk of the company .
The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating binti Nono, Latifah; Khomsatun, Siti
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i1.13183

Abstract

The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on accrual earning management. The population in the study are companies listed on the Indonesia Stock Exchange with a sample period of 2012-2015. The sample selection technique used purposive sampling. The samples were obtained 350 observations of manufacturing companies listed in Indonesia Stock Exchange period 2012 to 2015. This study uses panel regression statistical method with unbalance panel data. The measurements used for Transparency of reserve account disclosure are word count, sentence count, and disclosure index. The results support the hypothesis which show that transparency of reserve account disclosure have negative significant effect on the accrual earning management, audit quality have negative significant effect on accrual earning management, and audit quality has a role as moderator (strengthen) the Negative effect between transparency of reserve account disclosure to accrual earning management.Nevertheless, the result is inconsistent in each model. This study concludes that accrual earning management can be minimized by selecting competent auditors and increasing transparency of accounts receivable accounts.
ANALISA PENGARUH BETA, SIZE PERUSAHAAN, DER DAN PBV RATIO TERHADAP RETURN SAHAM Sugiarto, Agung
Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 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.v3i1.1939

Abstract

Penelitian ini bertujuan untuk memperlihatkan beberapa variabel yang menjadi pemrediksi stock return. Variabel tersebut adalah Beta, Company Size, DER ratio and PBV ratio. Berdasarkan analisis regresi, beta mempunyai dampak yang positif terhadap stock return tetapi tidak signifikan, besar kecilnya perusahaan dan rasio PBV mempunyai dampak positif dan signifikan, sedangkan rasio DER mempunyai dampak negative dan signifikan terhadap stock return. Dampak variabel-variabel pada stock return pada perusahaan-perusahaan yang terdaftar di Main Board Index (MBX) lebih tinggi daripada perusahaan-perusahaan yang terdaftar pada Development Board Index (DBX). The research has a purpose for showing some factors that become the predictor for the stock return. They are Beta, Company Size, DER ratio and PBV ratio. From the reggresion analysis, the results say that beta have a positive effect to the stock return, but it is not significant; the company size and PBV ratio have a positive and significant effect to the stock return; while the DER ratio have a negative and significant effect to the stock return. The variables effect on stock return in companies that listed in Main Board Index (MBX) is higher than in companies listed in Development Board Index (DBX).
The Impact of Corporate Cultures and Financial Ratios on The Fraudulent Financial Reporting Prajanto, Agung; Pratiwi, Ririh Dwi
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.
PERBEDAAN GENDER PADA AKUNTAN PENDIDIK DI PERGURUAN TINGGI NEGERI SE-KOTA SEMARANG Anisykurlillah, Indah; Arief, Sandy
Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i2.1919

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki perbedaan antara kelebihan beban kerja, konflik antar peran dan perilaku penyelesaian yang bersifat mengatasi masalah sebagai konsekuensi dari kelebihan beban kerja berdasarkan isu-isu gender, dan untuk memberikan bukti empiris pengaruh perspektif gender dalam membangun peran dari akuntan pendidik di lingkungan kerja. Responden dari penelitian ini adalah 53 akuntan pendidikan di Universitas Negeri Semarang. Berdasarkan pengujian hipotesis dengan menggunakan uji anova, menunjukkan bahwa kelebihan beban kerja, konflik antar peran dan perilaku penyelesaian untuk mengatasi masalah-masalah antara perempuan dan laki-laki sebagai akuntan pendidik tidak terbukti secara ilmiah. Abstract The purposes of research are to investigate the differences between working over time, role conflict and behavior for overcoming the problems emerge as the consequences of working overtime based on the gender issues, and to provide the empirical evidence about the influence of gender perspective in building the role of educational accountant in the working environment. The respondents of the research were 53 accountants educators in Semarang State university. The finding, based on anova test states that working overtime, role conflict and behavior for overcoming the problems between women and men as accountant educators are not scientifically proven.Keywords: gender; role theory; role overload
SISTEM PENGENDALIAN MANAJEMEN DAN TUJUAN PERUSAHAAN (SEBUAH TINJAUAN TEORI KONTINJENSI) Lathifah, Ifah
Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v6i1.3245

Abstract

Tulisan ini bertujuan untuk menjelaskan hubungan antara teori kontinjensi dengan sistem pengendalian manajemen. Berdasarkan pengembangan dan isi teori ini memiliki argumen bahwa teori kontingensi mengandalkan materi dicey dan dengan sedikit model menafsirkan. Sistem akuntansi manajemen tergantung pada faktor situasional yang ada di masing-masing situasi. Dalam penelitian akuntansi manajemen, pendekatan kontingensi diperlukan untuk mengevaluasi faktor-faktor kondisional yang menyebabkan sistem pengendalian manajemen lebih efektif. Hubungan yang lebih baik antara sistem pengendalian dengan antisipasi variabel kontinjensi akan meningkatkan kinerja organisasi. Pendekatan kontinjensi menjadi tema utama dalam penelitian tentang sistem pengendalian manajemen dimasa mendatang. Para peneliti telah memberikan kontribusi positif terhadap popularitas dan penerapan sistem pengendalian manajemen. The paper aims to explain relationship between theory of contingency with management control system. Based on the theories, it is argued that theory of contingency relied on dicey matter and offered interpretation model. Management accounting system depends on existing situational factors. In the researche of accounting management, approach of contingency is needed to evaluate conditional factors causing management control system more effective. Better relationship between control system with variable of anticipated contingency will improve organizational performance. Approaches of contingency become prior theme in researches related to system of control management. The researches have provided positive contribution to the application of management control system and its popularity.
ANALISIS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERBANKAN SYARIAH DI INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEKS Fauziah, Khusnul; Yudho J., Prabowo
Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 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.v5i1.2559

Abstract

Penelitian ini dilakukan untuk membandingkan pengungkapan tanggungjawab sosial bank syariah di Indonesia berdasarkan pada indeks Islamic Social Reporting (ISR). Obyek dari penelitian ini adalah tujuh bank syariah di Indonesia. Penelitian ini menggunakan laporan tahunan tahun 2011 yang dipublikasikan pada masing-masing bank. Analisis data menggunakan analisis isi. Hasil penelitian menunjukkan skore indek IRS tertinggi adalah Bank Muamalat Indonesia dengan skore 73% dan skore terendah adalah Bank Panin Syariah dengan skore 41%. This research is intended to compare the social responsibility disclosure of Islamic banking in Indonesia based on the Islamic Social Reporting (ISR) index. The object of this research is taken from seven Islamic bankings in Indonesia. This research use the data from the annual report which was published in 2011 by the banks. The content analysis is implemented for analyzing the data. The results show that the highest score of social responsibility disclosure is Bank Muamalat Indonesia with the score of 73% and the lowest score is Panin Bank Syariah with the score of 41%.
Determinan Kinerja Manajerial Satuan Kerja Perangkat Daerah Kabupaten Banjarnegara Nugraheni, Ayu Candra; Murtini, Henny
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.v7i2.4123

Abstract

Penelitian ini bertujuan untuk menguji: Pengaruh gaya kepemimpinan, desentralisasi dan job relevant information terhadap kinerja manajerial SKPD. Populasi dalam penelitian ini adalah pejabat setingkat kepala bagian/bidang/sub bagian/sub bidang/seksi dari Dinas Pemerintah Daerah Kabupaten Banjarnegara yang berjumlah 182. Teknik pengambilan sampel secara statisfied propotionate random sampling dengan formula yang digunakan menggunakan tehnik Slovin dan diperoleh 125 sampel. Pengumpulan data dilakukan dengan menggunakan metode kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah analisis full model Structural Equation Modelling (SEM) dengan alat analisis smartPLS 2.0. Hasil penelitian ini menunjukkan bahwa gaya kepemimpinan tidak berpengaruh terhadap kinerja manajerial SKPD. Desentralisasi dan job relevant information berpengaruh positif terhadap kinerja manajerial SKPD. Saran bagi penelitian selanjutnya adalah mengikutserkan top manager dalam hal ini kepala SKPD sebagai sampel dalam penelitian. This research aimed to test: The effect of leadership style, decentralization, and  job relevant information on SKPD’s managerial performance. The population in this research ware the section chief level officials / field / sub-section / sub-division / section of the Department of Local Government Banjarnegara which amount 182. The sampling technique is statisfied proportionate random sampling with the used formula using the Slovin technique and obtained 125. The data was collected by using a questionnaire. Data analysis methods used in this research is the analysis of the full model of Structural Equation Modeling (SEM) using analysis tool smartPLS 2.0. The results of this research indicate that leadership style has no effect on SKPD’s managerial performance. Meanwhile, decentralization and job relevant information  have positive influence on SKPD’s managerial performance. Suggestion for future research is to include top manager in this case the head of SKPD’s as a samples in the study.
BEBERAPA FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT AUDITOR PEMERINTAH Yustrianthe, Rahmawati Hanny
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.v4i2.2165

Abstract

Penelitian ini secara empiris menguji beberapa faktor yang mempengaruhi audit judgment. Faktor-faktor tersebut adalah gender, tekanan ketaatan, kerumitan tugas dan pengalaman. Responden dalam penelitian ini adalah para auditor pemerintah yang ada di jakarta. Teknik pengumpulan data dilakukan dengan cara mendistribusikan 400 questionaire dengan tingkat respon sebesar 52,5%. Pengujian hypothesis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini adalah bahwa tekanan ketaatan dan kerumitan pekerjaan sangat berpengaruh pada audit judgement. Sedangkan gender dan pengalaman tidak berpengaruh pada audit judgement. Hal tersebut bisa terjadi karena (1) baik auditor laki-laki maupun perempuan dituntut untuk profesional (2) Masa jabatan auditor yang tidak diimbangi oleh berbagai jenis penugasan audit dan berbagai jenis perusahaan yang telah diaudit dan diyakini memiliki dampak pada keakuratan penilaian yang dibuat auditor. This study empirically examines some factors that influence the audit judgment; they are gender, obedience pressure, task complexity and experinces. The respondents in this study are the government auditors in Jakarta. The technique of data collection is distributing 400 questionnaires with the response rate of 52.5%. The hypothesis  testing, implemented in this study is multiple regression analysis. The test results show that the pressure and the complexity of compliance task is influential on audit judgment. However, gender and experience do not have any impact on audit judgment; it occurs due to: (1) both men and women auditor, face the same professionalism demands, (2) the auditor tenure which is not offset by the various audit assignment and the types of audited companies are believed to have impact on the accuracy of judgment, made auditor.

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