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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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PERAN PENGUKURAN KINERJA DALAM MENDUKUNG GOOD GOVERNANCE DALAM PERSPEKTIF AGENCY THEORY Ulum, Akhmad Samsul
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.v3i1.1945

Abstract

Hasil akhir yang diharapkan oleh rakyat sebagai dasar dalam menjalankan pemerintah baik pusat dan pemerintah daerah adalah pembentukan pemerintahan yang baik. Untuk mencapai tujuan ini, kita perlu pengukuran kinerja yang jelas sebagai informasi untuk disampaikan kepada publik. Melalui teori keagenan, peran pengukuran kinerja dapat dipetakan dengan jelas, menyediakan apa, mengapa dibutuhkan, yang harus membuat dan menerima informasi, dan untuk apa informasi diberikan, dan bagaimana peran pengukuran kinerja untuk mendukung pembentukan pemerintahan yang baik. The final result expected by the people as the principal in running the government both central and local government is the establishment of good governance. To achieve this goal, we need a clear performance measurement as information to be conveyed to the public. Through the agency theory, the role of performance measurement can be mapped out clearly, which provides what, why needed, who should make and receive information, and what for the information is provided, and how the role of performance measurement to support the establishment of good governance.
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 : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

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.
REFORMASI PENYUSUNAN ANGGARAN DAN KUALITAS ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) Lucyanda, Jurica; Sari, Maylia Pramono
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.v1i2.1914

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja terhadap kualitas APBD di Kabupaten Semarang. Sampel penelitian terdiri dari Lembaga Swadaya Masyarakat (LSM), tokoh masyarakat, organisasi masyarakat, akademisi, mahasiswa dan media masa yang berada di wilayah Kabupaten Semarang Jawa Tengah. Metode pengumpuan data dilakukan dengan menggunakan kuesioner yang disebarkan pada 60 responden. Analisis data dilakukan dengan menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa variabel akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja memiliki pengaruh yang positif dan signifikan terhadap kualitas APBD. AbstractThis study purposed to get empirically the effects of public accountability, public participation, public transparency and performance approach APBD on the quality of APBD in Semarang Regency.The sample of this research consist in Non Government Organization, public figure, public organization, an academic, colleges and mass media in Semarang, Central of Java. Colecting data by  questioner and was distribute, the questioner got back with 60 respondences. Data analyzed by regression test. Regression analysis was also seen from coefficient and t values those were negative or positive. It was because hypothesis proposed in this study were positively or negatively correlated.The result of study showed that there are effects of public accountability, public participation, public transparency and performance approach APBD to quality of APBD.Keywords: APBD;  performance approach; quality of APBD
Dampak Pendidikan Etika Bisnis dan Pendidikan Ekonomi Syariah terhadap Etika Bisnis Mukhibad, Hasan
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.v6i2.3251

Abstract

This paper examines empirically the the differences in business ethics students who have attended the course of business ethics with students who do not follow business ethics education and the differences in business ethics students who have attended the course in Islamic economics students who do not follow sharia ekonimi education. The sample were 128 students. Data was collected using questionnaires that measured with a Likert scale and dummy. Analysis of data using independent paired t-test. The results showed that students who have attended the course of business ethics have different business ethics with students who do not follow business ethics education. In addition, students who have attended the course of Islamic economics has a different business ethics with students who do not follow Islamic economics education. Business ethics education and Islamic economics education can improve students' business ethics. Penelitian ini dilakukan untuk membuktikan secara empiris perbedaan etika bisnis mahasiswa yang telah mengikuti pendidikan etika bisnis dengan mahasiswa yang belum mengikuti pendidikan etika bisnis serta perbedaan etika bisnis mahasiswa yang telah mengikuti pendidikan ekonomi syariah dengan mahasiswa yang belum mengikuti pendidikan ekonimi syariah. Sampel penelitian adalah 128 mahasiswa. Data diukur dengan skala likert dan dummy. Analisis data menggunakan independent paired t-test. Hasil penelitian menunjukkan bahwa mahasiswa yang telah mengikuti pendidikan etika bisnis memiliki etika bisnis yang berbeda dengan mahasiswa yang belum mengikuti pendidikan etika bisnis. Selain itu mahasiswa yang telah mengikuti pendidikan ekonomi syariah memiliki etika bisnis yang berbeda dengan mahasiswa yang belum mengikuti pendidikan ekonomi syariah. Pendidikan etika bisnis dan pendidikan ekonomi syariah mampu meningkatkan etika bisnis mahasiswa. 
KEMAMPUAN TEKNIS DAN PENALARAN MAHASISWA DALAM PENGAJARAN AKUNTANSI DI PERGURUAN TINGGI Suryarini, Trisni
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.v1i1.1911

Abstract

Tujuan penelitian ini diharapkan mampu menunjukkan kemampuan yang diperoleh mahasiswa melalui proses perkuliahan dan diharapkan menjadi umpan balik bagi pengajaran akuntansi di perguruan tinggi. Analisis data yang digunakan dalam penelitian ini adalah analisis uji beda non-prametrik. Hasil penelitian menunjukkan bahwa pendidikan tinggi tidak hanya menekankan pada pemahaman kompetensi teknis tetapi juga pada konsep-konsep akuntansi yang ada. Pendidikan tinggi lebih menekankan pemahaman  konseptual siswa karena kompetensi teknis yang diberikan kepada siswa masih belum cukup untuk dipraktekkan dalam bidang pekerjaan. Kemauan siswa untuk membaca materi tentang ilmu tidak termasuk bahan-bahan dari dosen secara signifikan berhubungan dengan intensitas  kompetensi logis siswa. Abstract The objective of study is for showing the ability of student, achieved through teaching and learning process and becaming feedback for accounting teaching and learning in higher education. The data analysis used is non-parametric chi square. The finding indicates that higher education does not only emphasize on technical competence understanding but also accounting concepts. Higher education should emphasize more on student conceptual understanding. It is because technical competence is insufficient for being practiced in the job.The students’ willingness for reading additional materials correlates significantly with student logical competence Keywords: technical competence; logical competence; students’ willingness; lecturer’s teaching method
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 : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

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.
Evaluasi Implementasi Laporan Keuangan sebagai Bentuk Akuntabilitas Gereja Katolik Saint Stanislaus Girisonta Setiawan, Galuh; Yulianti, Yulianti
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.v6i1.3242

Abstract

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan bentuk penyajian laporan keuangan dan persepsi penyusun laporan keuangan dan pemakai laporan keuangan (stakeholder) mengenai akuntabilitas keuangan dalam bentuk penyajian laporan keuangan Gereja . Metode pengumpulan data dengan metode wawancara dan dokumentasi yang berupa laporan keuangan yang disusun pada tahun 2013. Metode analisis yang digunakan adalah metode analisis deskriptif dengan menganalisis laporan keuangan gereja serta persepsi pemakai laporan keuangan gereja (stakeholders) mengenai tujuan dan manfaat laporan keuangan sebagai bagian dari akuntabilitas gereja. Hasil penelitian menunjukkan bahwa laporan keuangan yang dihasilkan oleh Gereja  sudah selaras dengan PSAK No.45 revisi 2011. Akuntabilitas laporan keuangan Gereja  sudah baik, dan pertanggungjawaban pengelolaan keuangannya sudah sesuai prosedur. Namun belum terdistribusi dengan baik, sehingga masih terdapat umat yang mempertanyakan pengelolaan laporan keuangan Gereja . This study aimed to determine and describe the form of financial statements as a form of financial accountability of the church, and the perception of authors and users regarding financial accountability in the form of presentation of the financial statements of the Catholic Parish Church of St. Stanislaus Girisonta. Methods of data collection was conducted using interviews and documentation. Meanwhile, the method of analysis used in this study is descriptive analysis method. The results of this study indicate that the financial statements produced by the Parish of St. Stanislaus Catholic Church Girisonta was aligned with the revised SFAS 45, 2011. Accountability of the financial statements of the Catholic Church of St. Stanislaus Parish Girisonta had been good, and their financial management responsibilities was in accordance with procedures. However, it was not well distributed.  Therefore, some people kept questioning the management of the financial statements of the Parish of St. Stanislaus Catholic Church Girisonta.
PENGARUH FREE CASH FLOW DAN STRUKTUR KEMPEMILIKAN TERHADAP DIVIDEND PAYOUT RATIO Lucyanda, Jurica; -, Lilyana
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.v4i2.2171

Abstract

Penelitian ini bertujuan menguji bagaimana free cash flow dan struktur kepemilikan berpengaruh terhadap dividend payout ratio pada perusahaan nonkeuangan yang terdaftar pada Bursa Efek Indonesia. Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data empiris dari Bursa Efek Indonesia dengan sampel sebanyak 70 perusahaan per tahun untuk tiga periode (2007-2009). Berdasarkan hasil pengujian, ditemukan bahwa variabel yang mempunyai pengaruh yang signifikan terhadap pembagian dividen adalah free cash flow, kepemilikan institusional, dan ukuran perusahaan. Jumlah free cash flow perusahaan yang tinggi, persentase kepemilikan institusional yang rendah, dan ukuran perusahaan yang besar akan menghasilkan dividend payout ratio yang tinggi. Variabel kepemilikan keluarga, kepemilikan asing, kebijakan utang, dan kesempatan investasi tidak terbukti mempunyai pengaruh yang signifikan terhadap Dividend Payout Ratio perusahaan.This study aims at testing the effect of free cash flow and ownership structure on the dividend payout ratio of non-financial companies, listed on the Indonesia Stock Exchange. Multiple regression was employed to analyze data. The study collected empirical data from the Indonesia Stock Exchange consisting of 70 companies. The data were collected from financial report from three consecutive years (2007-2009). The finding indicates that the variables which have a significant effect on the dividend payout ratio are free cash flow, institutional ownership, and firm size. The high free cash flow,  the low percentage of institutional ownership, and the large size companies will produce high dividends. The variable of family ownership, foreign ownership, debt policy, and investment opportunities do not significantly effect corporate dividend payout ratio.
The Effect of Pyramidal Ownership Structure to the Financing Policies and Firm Value in Indonesia: Cronyman as Moderating Variable Budiyanti, Hety; Husnan, Suad; Hanafi, Mamduh
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.v10i1.12878

Abstract

The research to examine the effects of ownership structures on financing policies and firm valuation. The populations are all listed companies in Indonesia Stock Exchange for period of 2013 and 2015. The sample selection technique used purposive sampling and resulting in a final sample of 72 listed firms. Empirical tests are conducted using multiple regressions and two stages least squares regression to test the simultaneous relationship between ownership structure, financing policies and firm value. The estimated results provide support for the hypotheses proposed that the separation of cash flow rights and control rights have led the use of excess leverage among pyramidal companies to preserve ultimate owner’s control. However, we failed to find a significant relationship between firm’s leverage and firm’s value. The conclusion is the simultaneounity relation between ownership structure, leverage and firm value appear that only the ownership structure significantly related with leverage and firm value. Also firm value and leverage ownership impact the ownership structure. Meanwhile, leverage does not appear to have a significant relation with the firm value, or the other way around.
ADAKAH KANDUNGAN INFORMASI LAPORAN AUDIT WTP DENGAN PARAGRAF PENJELAS DAN LAPORAN AUDIT WDP? Wicaksono, Arie; Raharja, Surya
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.v4i1.1959

Abstract

Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian yang terdaftar di Bursa Efek Indonesia pada periode 2004-2009. Hasil penelitian menunjukkan bahwa pe-ngumuman laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian tidak secara signifikan mempengaruhi abnormal return. This study aims to investigate the information content of modified audit opinion on market valuation. Modified audit opinions are considered the least departure of standard report. The term modified audit opinion refers to both unqualified audit report with explanatory paragraph and qualified audit report on market reaction. The research was done by using event study method. The sample are companies that have unqualified audit report with explanatory paragraph and qualified audit report that listed in Indonesia Stock Exchange in the period of 2004-2009.The results show that the announcement of unqualified audit report with explanatory paragraph and qualified audit report did not significantly affect the abnormal return.

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