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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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FAKTOR-FAKTOR YANG MEMPENGARUHI KEINGINAN BERPINDAH AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA) Permatasari, Devi
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.v5i2.2993

Abstract

Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi keinginan berpindah auditor dari Kantor Akuntan Publik, yaitu faktor-faktor gaya kepemimpinan, konflik peran, ambiguitas peran, kesempatan promosi, kepuasan gaji, kebutuhan untuk berkembang, komitmen organisasi, dan kepuasan kerja. Populasi dalam penelitian ini adalah semua auditor yang bekerja di Kantor Akuntan Publik di Jawa Tengah dan Daerah Istimewa Yogyakarta. Sampel yang digunakan dalam penelitian ini berjumlah 127 responden yang bekerja sebagai auditor di Kantor Akuntan Publik yang tersebar di Jawa Tengah dan Daerah Istimewa Yogyakarta, yaitu kota Semarang, Surakarta, Purwokerto, dan Yogyakarta. Pengujian hipotesis dilakukan dengan analisis regresi menggunakan teknik multivariat Structural Equation Modeling (SEM). Berdasarkan hasil pengujian hipotesis, diperoleh kesimpulan bahwa keinginan berpindah auditor dari Kantor Akuntan Publik banyak dipengaruhi oleh faktor-faktor, seperti gaya kepemimpinan, konflik peran, ambiguitas peran, kesempatan promosi, kepuasan gaji, dan kebutuhan untuk berkembang yang dimediasi oleh variabel komitmen organisasi dan kepuasan kerja The objective of this research is to investigate the factors of auditor’s turnover intention at public accountant firms, there are leadership style, role conflict, role ambiguity, promotion opportunities, pay satisfaction, personal growth needs, organizational commitment, and job satisfaction. Population of the research is all of auditors who have been working at public accountant firms in Central Java and DIY. Whereas the sample is 127 respondents who have been working as an auditor at public accountant firms, spread in Central Java and DIY, there are Semarang, Surakarta, Purwokerto, and Yogyakarta. The hypothesis test was done by regression analysis using multivariate techniques Structural Equation Modeling (SEM). Based on the results of hypothesis test, then the conclusions are auditor’s turnover intention from public accountant firms heavily influenced by factors, such as leadership style, role conflict, role ambiguity, promotion opportunities, pay satisfaction, and personal growth needs, through intermediaries organizational commitment and job satisfaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI OLEH AKUNTAN Susilawati, Clara; Sunarti, Sri
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.v3i2.1949

Abstract

Penelitian ini menguji tentang pengaruh faktor sosial, kasih sayang, kerumitan, kesesuaian dengan pekerjaan, konsekuensi jangka panjang dan kondisi yang memfasilitasi penggunaan teknologi informasi. Sampel  dari penelitian ini adalah 50 akuntan yang bekerja di perusahaan manufaktur di Semarang. Penelitian ini menggunakan quesioner untuk pengumpulan data. Hasilnya mengindikasikan bahwa faktor afektif dan kesesuaian tugas adalah signifikan dan mempunyai efek yang positif terhadap penggunaan teknologi informasi, sedangkan faktor faktor sosial, kerumitan, konsekuensi jangka panjang, dan faktor kondisis yang memfasilitasi teknologi informasi tidak signifikan dan tidak memiliki efek yang positif terhadap penggunaan teknologi informasi. This study investigates the influence of social factors, affection, complexity, appropriateness of tasks, long-term consequences and the conditions that facilitate the utilization of information technology. The samples in this study are 50 accountants in manufacturing companies in Semarang. This study uses questionnaire as the method of data collection. The results of this study indicate that affective factors and appropriateness of tasks have positive and significant impact on the utilization of information technology, while social factors, complexity, long-term consequences and the factors that facilitate the conditions do not have significance and positive impact on the utilization of information technology.
Individual’s Characteristics and Ethical Financial Reporting Choice Rahayu, Yunita Dwi; Chariri, Anis
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.v8i2.9314

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.
ANALISIS HUBUNGAN MOTIVASI, GOOD GOVERNANCE TERHADAP KINERJA INSTITUSI PENDIDIKAN YANG DIMODERASI KARAKTERSITIK BIOGRAFI Wahyudin, Agus
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.v1i1.1908

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bukti empiris pengaruh karakteristik biografis terhadap hubungan antara motivasi, pemerintahan yang baik dan kinerja institusi pendidikan. Dalam model ini, variabel moderating variabel dan dummy digunakan untuk menjelaskan karakteristik biografis. Populasi dari penelitian ini adalah kepala sekolah SMA, SMP dan SD. Sampel dikumpulkan dengan menggunakan questionare. Untuk menganalisis data, MRA dengan variabel dummy digunakan. Hasil penelitian ini menunjukkan bahwa karakteristik biografis, terutama latar belakang pendidikan dan pengalaman bisa memoderasi hubungan antara motivasi, tata kelola perusahaan yang baik dan kinerja institusi. Abstract The objective of the research is to find out the empirical evidence about the influenceof biographic characteristic on the correlation between motivation, good governance and education institution performance. This model uses moderating variable, and apllies dummy variable to explain biographic characteristic. The population of this study are principles of senior high school, junior high school and elementary school. In collecting the sample, questionare was used. The research uses moderating regression analysis (MRA) with dummy variable for analyzing the data. The result of this research shows that biographic characteristic, especially education background and experiences can moderate the correlation between motivation, good corporate governance and institution performance.Keywords:  good governance; motivation; biographic characteristic
Akuntansi Nir-Tuhan: Salahkah Aku? (Budaya Barat Menggugat) Woro Damayanti, Theresia
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.v6i2.3255

Abstract

Penelitian ini akan menguji apakah ketiadaan Allah dalam praktik akuntansi budaya barat merupakan sebuah kesalahan, yang mana budaya barat menggunakan agama Kristen Katolik Roma dan praktek akuntansi yang digunakan dalam penelitian ini adalah PSAK 46 tentang pajak tangguhan. Beberapa peneliti akuntansi menyatakan bahwa akuntansi yang ada mengakomodasi kapitalisme. Selain itu, beberapa peneliti juga mempertanyakan tidak adanya agama dalam akuntansi. Sedangkan agama harus dianggap sebagai perilaku manusia yang mendasari kekuasaan, sehingga budaya yang dapat dilihat sebagai pengaruh penting pada pengembangan kebijakan dan praktik akuntansi. Tidak adanya Allah dalam akuntansi selalu menyalahkan budaya barat sebagai penyebabnya. Artikel ini menunjukkan bahwa budaya barat sangat mendorong warganya untuk membayar pajak. Sementara aturan akuntansi yang diatur dalam PSAK 46 bahkan mengakomodasi perencanaan pajak yang bertujuan untuk meminimalkan pajak yang dibayarkan kepada Negara. Artikel ini memberi kita refleksi: apakah kita masih akan menyalahkan budaya barat sebagai penyebab tidak adanya Allah dalam Praktek Akuntansi? This study will examine whether is nonexistence of God in the accounting practice is western culture’s mistake, which western culture that will be used are the Roman Catholic religion and the accounting practices used in this study is PSAK 46 about deferred tax. Some accounting researchers stated that the existing accounting accommodate capitalism. Moreover, some researchers also questioned the absence of religion in accounting. Whereas religion should be considered as a power underlying human behavior, so that culture can be seen as an important influence on the development of accounting policies and practices. Nonexistence of God in accounting always blaming western culture as the cause. This article shows that the western culture strongly encourages its citizens to pay taxes. While the accounting rules contained in PSAK 46 even accommodate tax planning that aims to minimize taxes paid to the state. This article gives us a reflection: are we still going to blame the western culture as the cause of nonexistence of God in Accounting?
PENGARUH KUALITAS INFORMASI, KEMAMPUAN INDIVIDUAL, DAN NORMA SUBYEKTIF TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MENGGUNAKAN INTERNET SEBAGAI MEDIA SUMBER PUSTAKA (Studi Empiris di UNDIP dan UNIKA Soegijapranata Semarang) -, Saifudin; Nindyowati, Santi Ayu; Damajanti, Anita
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.v5i1.2560

Abstract

Penelitian ini menggunakan Technology Acceptance Model (TAM) sebagai model dasar penelitian dan Theory of Planned Behavior (TPB) untuk melengkapi TAM. Data yang digunakan diambil dari 210 questionaire yang didistribusikan di fakultas ekonomi Universitas Diponegoro dan Universitas Katolik Soegijapranata Semarang. Data dianalisis dengan menggunakan Structural Equation Model (SEM) dengan AMOS 19.0. Hasil dari penelitian tersebut adalah bahwa kualitas informasi secara signifikan mempengaruhi ketertarikan mahasiswa dalam menggunakan internet sebagai media sumber pustaka jika dilihat dari kegunaannya dan dan kemudahan dalam menggunakannya. Selanjutnya hasil penelitian ini juga memperlihatkan bahwa kemampuan individu (computer self-efficacy and knowledge of search domain) berpengaruh secara signifikan pada ketertarikan mahasiswa dalam menggunakan internet jika dilihat dari kemudahan dalam penggunaannya. Kemudian, norma subyektif mempengaruhi ketertarikan mahasiswa secara langsung walaupun kegunaan ataupun kemudahan dalam penggunaanny tidak diperhatikan. This study uses the Technology Acceptance Model (TAM) as a basic research model and the  Theory of Planned Behavior (TPB) to complete the TAM. The data are derived from 210 questionnaires, distributed at the Economics Faculty of Diponegoro University and Soegijapranata Catholic University Semarang. The data analysis is processed by using the Structural Equation Model (SEM) with AMOS 19.0.The result of study states that the quality of information significantly affects the students’ interest in using the Internet as a media of literaturesource if it is viewed from its  usefulness and  ease of use. This study also shows that the individual ability (computer self-efficacy and knowledge of search domain) has a significant effect on the students’ interest in using the internet as a literature source, if it is viewed from its ease of use. Then, the subjective norms directly affects the students’ interest in using the Internet as a literature source even though its usefulness or ease of use is neglected.
The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity Prasetya, Raka Adhi; Yulianto, Agung
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.v10i1.12653

Abstract

This study aims to analyze the influence of PROPER Rating, Industrial Type, Profitability, Leverage and Age of Company on Carbon Emission Disclosure. Measurement of carbon emissions disclosure uses Carbon Emission Disclosure Checklist (CED). The population of this study is non-financial companies listed on the Indonesia Stock Exchange in 2013 - 2016 as many as 406 companies. The technique used in sampling is purposive sampling and selected 32 companies as sample and 126 units of analysis. The analytical tool used to test the hypothesis is descriptive statistical analysis and multiple linear regression analysis processed through IBM SPSS 21 program. The research results show that the PROPER rating and the type of industry have positive effect on carbon emission disclosure. While profitability, leverage and age of the company have no effect on carbon emission disclosure. The conclusions of this study are the PROPER rating and the type of industry proven to influence the company’s decision making to disclose carbon emissions. While the profitability, leverage, and firm age cannot affect the company’s decision to disclose carbon emissions.
FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PADA KPRI DI KUDUS -, Subkhan; Luthfiyati, Devi Indah
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.v3i1.1940

Abstract

Permasalahan dalam penelitian ini adalah apakah likuiditas, profitabilitas dan size mempengaruhi pengungkapan laporan keuangan KPRI. Populasi dalam penelitian ini yaitu KPRI di Kabupaten Kudus yang berjumlah 45 KPRI. Dengan teknik purposive sampling diperoleh sampel 25.Variabel penelitian terdiri dari likuiditas, profitabilitas, size dan luas pengungkapan. Data yang digunakan berupa data sekunder yang diambil dengan teknik dokumentasi. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan tingkat pengungkapan laporan keuangan masih tergolong kurang lengkap. Secara simultan likuiditas, profitabilitas, dan size mempengaruhi pengungkapan wajib. Secara parsial likuiditas tidak mempengaruhi luas pengungkapan wajib dikarenakan tingkat likuiditas KPRI yang over liquid sedangkan profitabilitas dan size mempengaruhi luas pengungkapan wajib. The problem in this study is whether liquidity, profitability and size influence the disclosure of KPRI financial report. The population in this study was forty five KPRI in Kabupaten Kudus. Then, purposive sampling technique was used for obtaining 45 KPRI. The variables for this study are liquidity, profitability, size and to what extent the financial statement is disclosed. The data used were secondary data taken by using technical documentation. The data is analyzed by using multiple linear regression. The result shows that the disclosure of financial statements have not ben enough completed yet Simultaneously, liquidity, profitability, and size affect the mandatory disclosure. Partially, liquidity does not have much influnce on the mandatory disclosure. It is due to an over-liquid KPRI. Meanwhile, profitability and size affect the mandatory disclosure.
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 : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

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.
PENGARUH PENDIDIKAN AKUNTANSI BERBASIS SYARIAH-NON SYARIAH DAN KECERDASAN EMOSIONAL TERHADAP SIKAP ETIS MAHASISWA -, Subowo
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.v1i2.1917

Abstract

Tujuan dari penelitian ini adalah untuk mencari bukti empiris pengaruh EQ terhadap sikap etis mahasiswa. Populasi dari penelitian ini adalah  mahasiswa UNNES, UNDIP UNISULA dan UNIMUS. Sampel dikumpulkan dengan menggunakan kuesiner untuk menanyakan tingkat pemahaman agama, EQ dan sikap etis yang dimilik mahasiswa. Jumlah sampel akan dibagi menjadi 2 kelompok yang terdiri masing-masing 55 mahasiswa. Analisis data menggunakan linear regre-ssion. Hasilnya menunjukkan bahwa model non syariah mempunyai adjusted R lebih tinggi daripada model syariah. Selain itu, bukti empiris mengenai pengaruh tingkat pemahaman agama dan EQ terhadap sikap etis ditemukan disetiap model. Berdasarkan tes, dapat disimpulkan bahwa pendidikan akuntansi – syariah dan non-syariah dapat mempengaruhi sikap etis. Selain itu masing-masing kelompok memiliki tingkat pemahaman agama dan sikap etis yang berbeda. Abstract The objectives of the research are to find out empirical evidence of the influence Syariah Accounting Education and emotional quention (EQ) to etical Behavior at student in University. The population of this study are students of UNNES, UNDIP and UNISULA, UNIMUS. The sample are collected by distributing questionare to ask them about their religion understandingss, EQ and students’ ethical behavio. In this case, the samples are categorized as Syariah group and Non Syariah group. Each group consists of 55 students. Llinear regression was employed to analyze the data.The result of this research is that  Non Syariah Model has higher adjusted R than Syariah Model. In short, syariah accounting education and non – syariah  accounting education influence the students’  ethical behavior, and every group has different religion understanding.Keywords: religion understanding; ethical behavior; emotional quention

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