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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571 Documents
<![CDATA[PERSEPSI STAKEHOLDER SEKOLAH TERHADAP TINGKAT KEPENTINGAN PENYAJIAN LAPORAN KEUANGAN ]]>
<![CDATA[-, Sukirman]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v1i2.1915
<![CDATA[Akuntansi pendidikan memberikan arti penting dalam menjamin akuntabilitas penyelenggaraan pendidikan dari lembaga atau organisasi pendidikan. Berdasarkan rumusan masalah, maka penelitian ini bertujuan untuk memperoleh bukti apakah terdapat perbedaan persepsi antara penyelenggara sekolah (internal stakeholder) dengan eksternal stakeholder mengenai tingkat kepentingan penyajian laporan keuangan demi terwujudnya good governance pada instansi pendidikan. Hasil penelitian menunjukkan bahwa persepsi antara penyelenggara sekolah (internal stakeholder) me-ngenai tingkat kepentingan penyajian laporan keuangan demi terwujudnya good governance pada instansi pendidikan tidak berbeda secara signifikan dengan persepsi para eksternal stakeholder. Hal ini telah dibuktikan dalam pengujian hipotesis dengan menggunakan Wilcoxon Rank Test. Hasil penelitian dengan menggunakan uji Wilcoxon Rank Test menunjukkan hipotesis diterima. Abstract Educational accounting is important for ensuring the accountability of teaching and learning process in educational institutions. Based on the problems that come up, this study aims for having empirical evidence. It is whether there is a different perception between the internal stakeholders and the external stakeholders. The perception concerns with the importance of financial statements presentation for the realization of good governance in educational institutions. The results show that  the perceptions of internal stakeholders and external stakeholder are not different significantly. It has been proven that the hypothesis tested by the Wilcoxon Rank Test is accepted.Keywords: annual report; internal stakeholders; eksternal stakeholders]]>
<![CDATA[Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Pemoderasi ]]>
<![CDATA[Hermawan, Sigit]]>;
<![CDATA[Maf’ulah, Afiyah Nurul]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v6i2.3250
<![CDATA[Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan (ROA) terhadap nilai perusahaan dan menguji pengaruh alokasi biaya corporate social responsibility (CSR) dalam memoderasi hubungan kinerja keuangan terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Analisis data dalam penelitian ini menggunakan metode regresi berganda untuk mengetahui pengaruh variabel-variabel yang terkait dalam penelitian. Hasil penelitian adalah secara parsial variabel kinerja keuangan (return on asset) tidak berpengaruh secara signifikan terhadap nilai perusahaan. Selanjutnya secara parsial variabel corporate social responsibility mampu memoderasi hubungan kinerja keuangan terhadap nilai perusahaan. The purpose of this study is to examine the effect of financial performance (ROA) toward the corporate value and to examine the effect of cost allocation of corporate social responsibility (CSR) in moderating the relationships of financial performance toward the corporate value of food and beverage companies listed in Indonesia Stock Exchange (IDX). In the analysis of the data, multiple regression analysis is used to determine the effect of the variables involved in this study. The results of the study show that partially financial performance (Return on Assets) does not significantly affect the corporate value. Furthermore, corporate social responsibility is able to partially moderate the effect of the financial performance relationship toward corporate value.]]>
<![CDATA[PENERAPAN BALANCE SCORECARD SEBAGAI TOLAK UKUR KINERJA PADA KPRI DI JAWA TENGAH ]]>
<![CDATA[Ikhsan, Sukardi]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v1i2.1918
<![CDATA[Tujuan penelitian ini adalah menerapkan penilaian kinerja berdasarkan balanced scorecard pada badan usaha Koperasi Pegawai Republik Indonesia di Jawa Tengah, mengidentifikasi kinerja secara keseluruhan badan usaha Koperasi Pegawai Republik Indonesia di Jawa Tengah berdasarkan perspektif balanced scorecard. Responden yang yang digunakan adalah pengurus dan pengawas pada 74 KPRI di 30 Kabupaten di Jawa Tengah. Hasil penelitian ini adalah perbaikan terhadap kegiatan manajemen difokuskan pada indikator-indikator baik dalam indikator hasil akhir maupun indikator proses (leading) yang memiliki gap-gap besar antara kinerja aktual dengan standar yang telah ditetapkan. Analisis BSC memberikan sebuah perspektif yang lebih luas bagi KPRI berhubungan dengan posisi persaingannya maupun kebijakan-kebijakan serta keputusan-keputusan  strategis yang akan diambil. AbstractThe objective of study is for applying the performance assesment, based on balanced scorecard in Koperasi Pegawai Republik Indonesia, Central Java and for identifying the whole performance of Koperasi Pegawai Republik Indonesia in Central Java, based on the perspective of balanced scorecard. The respondents are the staff and the supervisor in 74 KPRI in 30 Kabupatens, Central Java. The findings shows that the reparation on management activities focuses on both leading indicator and product indicator. They have great gaps between actual performance and given standard. The BSC analysis gives a wider perspective, relates to the competition position, the policies and strategic decisions  for KPRI.Keywords: balanced scorecard; KPRI; performance assesment]]>
<![CDATA[The Influence of Audit Committee and Ownership Structure on Earnings Management ]]>
<![CDATA[Kusumaningtyas, Metta]]>;
<![CDATA[Farida, Dessy Noor]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v8i1.9114
<![CDATA[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.]]>
<![CDATA[SURVEY KINERJA DOSEN PEMBIMBING SKRIPSI DAN KUALITAS SKRIPSI MAHASISWA AKUNTANSI STIE MALANGKUCECWARA ]]>
<![CDATA[Hariyati, Rini Maryuni]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i2.2170
<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja dosen pembimbing skripsi dan kualitas skripsi mahasiswa STIE Malangkucecwara. Penelitian ini menggunakan metode survey. Variabel dalam penelitian ini adalah pengukuran kinerja, keterbukaan dosen pembimbing, kesadaran diri dosen pembimbing, kepuasan mahasiswa dan kualitas skripsi. Hasil penelitian menunjukkan bahwa (1) kinerja pembimbingan dosen memiliki angka tinggi, yaitu 2,90 (2) kesadaran diri dosen pembimbing sebesar menunjukkan angka 2,76 (3) kepuasan siswa terhadap kinerja dosen pembimbing menunjukkan angka 2,90 dan (4) kualitas skripsi menduduki tingkat tertinggi yaitu 3,20. This research aims to know the performance of accounting final project supervisors and the quality of students’ final projects of STIE Malangkucecwara. Survey is used in this research. Then, the variables used in this study are performance measurement, supervisor openness, supervisor’s self-awareness, student satisfaction and the quality of final project. The survey results indicate that (1) the lecturers’ supervision of performance has the high value which is 2.9 (2) the supervisor’s self-awareness lecturers has got 2.76. (3) the satisfaction of students to the supervisor’ performance shows 2.90, and (4) the quality of final projects has the highest rate that is 3.20.]]>
<![CDATA[The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures ]]>
<![CDATA[Khafid, Muhammad]]>;
<![CDATA[Alifia, Desi]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v10i1.12994
<![CDATA[Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company. The purposes of this study are to analyze the effect of ownership structure (managerial ownership, institutional ownership, government ownership, foreign ownership with the quality of audit committee as moderating variable on intellectual capital. The population of this study is financial companies listed in Indonesia Stock Exchange from 2013 until 2015. Samples are selected using purposive sampling method, and obtained 165 units as observations. Data was collected by documentation, and the analysis data is moderated regression analysis. The study found that managerial ownership has negative effect on intellectual capital disclosure. Government ownership and foreign ownership has positive effect on intellectual capital disclosure, and institutional ownership has not been proven to effect on intellectual capital disclosure. Then, the study also found that the quality of audit committee has significant effect as a moderating variable on the influence of institutional ownership, but it has not been proven to have a moderating effect on the influence of managerial ownership, government ownership and foreign ownership intellectual capital disclosure. The recommendation for further study is to use another technique such as questionnaires that is directly given to company for discovering the level of company’s intellectual capital disclosure. For the company, the limitation of managerial ownership can be used as a control to the company disclosure practice, and improve the role of audit committee to maximize disclosure practice in the company.]]>
<![CDATA[ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA) ]]>
<![CDATA[Sofyani, Hafiez]]>;
<![CDATA[Ulum, Ihyaul]]>;
<![CDATA[Syam, Daniel]]>;
<![CDATA[L., Sri Wahjuni]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i1.1958
<![CDATA[Tujuan dari penelitian ini adalah untuk membandingkan kinerja sosial perbankan Islam di Indonesia  dan Malaysia dengan menggunakan model Islamic Social Reporting Index (ISR Index). Objek penelitian ini adalah tiga bank Islam baik di Indonesia dan Malaysia. Content analysis digunakan untuk menganalisis data. Hasil yang diharapkan dari penelitian ini adalah memberi kontribusi kepada praktek bisnis perbankan Islam yang terkait dengan tanggung jawab sosial yang mereka jalankan, dan berkontribusi  pada input pengetahuan baik sebagai bahan komparasi dan replikasi untuk melakukan studi lebih lanjut terkait dengan Model Indeks ISR dalam menilai kinerja sosial perbankan Islam. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja sosial train-average perbankan Islam di Malaysia lebih tinggi daripada di Indonesia. Kinerja sosial perbankan Islam di Indonesia pada 2010 mengalami peningkatan yang signifikan, sekitar 10% dari tahun sebelumnya (2009). Sementara  kinerja sosial pada perbankan Islam di Malaysia adalah stabil karena tidak meningkat ataupun menurun. Namun, dari semua bank-bank Islam, baik Indonesia dan Malaysia, tidak ada satupun yang mencapai tingkat kinerja sangat bagus. The aim of this study is to compare the social performance of Islamic banking in Indonesia and in Malaysia by using a model of Islamic Social Reporting Index (ISR Index). The objects of study are three Islamic banks both in Indonesia and Malaysia. Content analysis is used to analyze the data. The expected results of study are they can give contribution to the business practice of Islamic banking which relates to their social responsibility activities, to further study in terms of providing inputs of knowledge as a comparison and replication materials to conduct further study relates to the model ISR Index in assessing the social performance of  Islamic banking. The results of this study indicate that the train-average overall social performance of Islamic banking in Malaysia is higher than that of in Indonesia. The social performance of Islamic banking in Indonesia in 2010 experiences a significant increase. It is about 10% from the previous year(2009). While the level of social performance of Islamic banking in Malaysia is stable because it does not increase or decrease. However, all Islamic banks both Indonesia and Malaysi have not reached the level of excellent performance yet.]]>
<![CDATA[The Management of Village Fund Finances ]]>
<![CDATA[Meutia, Inten]]>;
<![CDATA[Liliana, Liliana]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i1.12009
<![CDATA[The purpose of this research is to know the implementation of fund management of village fund in Ogan Ilir Regency, South Sumatera. The population in this study were 224 villages in Ogan Ilir Regency that received the allocation of Village Funds in 2016. The purposive sampling technique was applied to obtain samples and produce 26 villages. The analysis will be carried out with a quantitative and qualitative description process. Based on the data obtained, the researcher tries to describe or describe systematically, accurately, and factually about matters relating to the field as fact, nature, and relationship between phenomena. Quantitative techniques will also use frequency analysis that aims to provide an overview of the general condition. The results reveal that the financial management aspects are generally in accordance with those set out in Permendagri 113/2014 and have complied with the basic principles of financial management. Reporting and accountability remain a problem for some villages. Not all of the villages studied have aspects of human resource reporting and accountability. Taking into account the composition of village budgeting, the village does not meet the rules that require a ratio of 70:30, this results in inequality in the implementation of rural development. The conclusion of this research is that the implementation of village fund management in Ogan Ilur Regency has been running well according to Permendagri 113/2014.]]>
<![CDATA[PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Pamudji, Sugeng]]>;
<![CDATA[Trihartati, Aprillya]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v2i1.1924
<![CDATA[Tujuan dari penelitian ini untuk menguji hubungan antara perilaku-perilaku para komite audit (independency, financial expertise, activity, and time commitment) dan earnings management. Penelitian ini menggunakan data 56 perusahaan  manufaktur  yang tercatat dalam IDX mulai tahun 2005-2007, data komite audit dikumpulkan dari laporan tahunan. Data tersebut dianalisis de-ngan menggunakan multiple regression analysis. Hasil penelitian ini menunjukkan bahwa perilaku komite audit  tidak berdampak secara signnifikan pada earnings management. Hal tersebut juga tidak mendukung peraturan yang dibuat BAPEPAM. Dan hasil penelitian menunjukkan bahwa formasi komite audit dengan perilakunya hanya menggambarkan suatu kewajiban yang suah diatur. Abstract The purpose for conducting this study is to examine the correlation between the characteristics of audit committees (which covers independency, financial expertise, activity, and time commitmen) and earnings management. 56 manufacturing companies listed in IDX, started from 2005 up to 2007 and audit commitees were the data being analyzed. The data analysis employed was multiple regression analysis. The findings for this analysis is the characteristics of audit committees does not influence significantly to the earnings management. Moreover, it does not also support the rules issued by BAPEPAM. Finally, the formation of audit committees and the characteristics of audit committees are obligatory rules only. Keywords: audit committees; corporate governance; earnings management]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan ]]>
<![CDATA[Pratiwi, Ririh Dian]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i1.4042
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh tingkat leverage, likuiditas dan profitabilitas terhadap kelengkapan pengungkapan laporan keuangan pada perusahaan-perusahaan manufaktur di BEI. Penelitian ini menggunakan data sekunder yang berupa laporan tahunan (annual report) perusahaan manufaktur yang terdaftar di BEI periode 2011 dan 2012. Sampel penelitian sebanyak 45 perusahaan per tahun. Penentuan sampel menggunakan metode purposive sampling. Pengukuran variabel dependen dengan menggunakan indeks pengungkapan berjumlah 102 item pengungkapan wajib dan sekunder pada laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi berganda dalam menguji hipotesis penelitian. Hasil penelitian menunjukan bahwa hanya variabel leverage dan profitabilitas yang memiliki pengaruh terhadap kelengkapan pengungkapan laporan keuangan. Temuan lainnya menunjukkan bahwa variabel likuiditas tidak berpengaruh terhadap kelengkapan pengungkapan laporan keuangan.This study aimed to analyze the effect of leverage, liquidity and profitability of the completeness of the disclosure of financial statements for companies manufacturing in BEI. This study uses secondary data such as annual reports (annual report) companies listed on the Stock Exchange the period 2011 and 2012. The research sample as many as 45 companies per year. The samples using purposive sampling method. Measurement of the dependent variable using disclosure index amounted to 102 items and secondary mandatory disclosure in the annual report. Data analysis method used is multiple regression analysis to test the research hypothesis. The results showed that the only variable leverage and profitability that have an impact on the completeness of the disclosure of financial statements. Other findings indicate that liquidity variables do not affect the completeness of the disclosure of financial statements.]]>
