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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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The Effect of Internal Control Factors on the Accountability of the Auditor at the Inspectirate of Jombang District Febriana, Ludfa; Wardayati, Siti Maria; Prasetyo, Whedy
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.v9i2.9308

Abstract

Government Regulation Number 60 of 2008 on Government Internal Control System is a manifestation of government commitment in order to improve the performance, transparency and accountability of state finance management and to clarify the role of internal control. This study aims at testing and analyzing the influence of internal control factors to auditors who work in the inspectorate of Jombang District. The population in this study are all auditors working in Jombang inspectorate which amounted to 35 auditors. The research sampling uses census method with unit of analysis as many as 35 auditors at Inspectorate of Jombang District. The type of this research is quantitative research using multivariate statistical analysis by using multiple regression analysis. The tests used are validity, reliability, and hypothesis testing. The result of the research proves that controll environment, management risk assessment, activity control, communication and information, and monitoring affect on auditor accountability in the Inspectorate of Jombang District. Based on the results and discussion of the research, the conclusion that can be taken is the auditor at the Inspectorate of Jombang District should pay attention and keep the compliance of internal control because it will make auditor accountability awake.
PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL -, Sutapa; -, Soni
Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 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.v2i2.1933

Abstract

Dalam penelitian ini dilakukan pengujian kembali pengaruh partisipasi anggaran terhadap kiner-ja dari manajerial. Komitmen organisasi dan kepemimpinan organisasi digunakan sebagai variabel moderating dalam penelitian ini. Populasi untuk penelitian ini adalah manajer pemasaran dan manajer teknis di perusahaan properti di Jakarta. Berdasarkan Indonesian Real Estate Assosiation wilayah Jakarta, jumlah perusahaan properti pada tahun 2005 adalah 325, sehingga populasi tertutup 650 manajer. Pengujian sampel acak sederhana digunakan untuk mengambil sampel sebanyak 87 responden. Metode yang digunakan adalah model persamaan struktural dengan partial least square equation. Hasil penelitian ini menunjukkan bahwa komitmen organisasi tidak mempengaruhi hubungan partisipasi anggaran terhadap pengaturan hasil manajemen, dan kepemimpinan tidak mempengaruhi hubungan partisipasi anggaran penataan terhadap hasil manajemen. This research empirically retested the influence of budget participation to the managerial performance. Organization commitment and organization leadership are used as moderating variables. The population for this research is marketing managers and technical managers work in property companies in Jakarta. According to Indonesian Real Estate Assosiation in  Jakarta, there are 325 property companies in 2005, so that the population for this study is 650 managers. A simple random sampling is used to take 87 respondents. The statistical method used is structural equation model with partial least square equation.The result of this research shows that organization commitment does not influence the correlation between participation of budget arrangement and the management performance, and leadership does not influence the correlation between participation budget arrangement and the management performance.
Pengaruh Kepemilikan Keluarga terhadap Kinerja Perusahaan dengan Agency Cost Sebagai Variabel Moderating Astuti, Apri Dwi; Rahman, Abdul; Sudarno, Sudarno
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.v7i2.4120

Abstract

Penelitian ini dilakukan untuk menguji pengaruh kepemilikan keluarga terhadap kinerja perusahaan dengan dimoderasi oleh agency cost. Kepemilikan Keluarga menggunakan indikator presentase jumlah saham yang dimiliki oleh keluarga, kinerja perusahaan menggunakan proksi Return On Assets (ROA) dan Agency cost diukur dengan biaya operasi manajerial. Populasi dalam penelitian ini adalah manufaktur yang yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2013. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh 140 sampel yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi moderated regression analysis (MRA). Hasil penelitian ini menunjukkan adanya pengaruh positif Kepemilikan Keluarga terhadap kinerja perusahaan perusahaan. Namun Agency Cost sebagai variabel moderating memperlemah hubungan kepemilikan keluarga dan kinerja perusahaan. Dengan demikian penelitian ini dapat disimpulkankan bahwa pada perusahaan keluarga dimana terbukti dapat meningkatkan kinerja perusahaan tetapi biaya keagenan menjadi lebih besar dikarenakan masalah agensi antara pemegang saham mayoritas dan minoritas yang menegaskan bahwa efek entrenchment lebih dominan. Implikasi dari penelitian ini, perusahaan akan lebih efisien dalam berinvestasi dan lebih cermat dalam mengambil keputusan.This study was conducted to examine the influence of family ownership on corporate performance with moderated by the agency cost. Family ownership using the indicator percentage of shares owned by the family, the company's performance using proxy Return On Assets (ROA) and the cost Agency measured by operating expense management. Population in this research are manufacturing companies listing  in Bursa Efek Indonesia (BEI)  in 2011-2013. The sampling technique using purposive sampling method and obtained 140 samples that meet the criteria. Techniques of analysis using regression analysis moderated regression analysis (MRA). Results of this study indicate a positive influence of family ownership on firm performance company. However Agency Cost as moderating variable weaken the ties of family ownership and corporate performance. This study therefore can be concluded that the company where proven to improve the performance of the company but the cost becomes greater agency because the agency problem between majority and minority shareholders who asserted that the entrenchment effect is more dominant. The implications of this research, the company would be more efficient to invest and be more careful in taking decisions.
PENGARUH KESEMPATAN INVESTASI, KONSENTRASI KEPEMILIKAN, LEVERAGE, KOMPOSISI AKTIVA, UKURAN PERUSAHAAN, DAN FAKTOR REGULASI TERHADAP KUALITAS GOOD CORPORATE GOVERNANCE Rahayuningsih, Dyah
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.v5i2.2994

Abstract

Penelitian ini dilakukan untuk membuktikan secara empirik karakteristik perusahaan seperti kesempatan investasi, konsentrasi kepemilikan, tingkat leverage, komposisi asset, ukuran perusahaan, dan faktor regulasi perusahaan terhadap kualitas implementasi Good Corporate Governance. Penelitian ini menggunakan sampel 65 perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2010 sampai 2013. Hasil penelitian menunjukkan bahwa variabel komposisi aktiva dan industri perbankan dan non perbankan mempengaruhi kualitas corporate governance. Variabel komposisi aktiva berpengaruh negatif terhadap kualitas corporate governance perusahaan sedangkan variabel jenis industri perbankan dan non perbankan berpengaruh positif terhadap kualitas corporate governance yang diterapkan oleh perusahaan. Implementasi corporate governance di perusahaan perbankan lebih lemah dibandingkan dengan yang diterapkan oleh perusahaan non perbankan. This research tries to find out the empirical evidence of determinants affects company characteristic such as investment opportunities, ownership concentration, leverage, assets composition, firm size, and regulation factors to quality of corporate governance. This research uses sample of 65 listed company in Indonesia Stock Exchange for year 2010-2013. The result of this research shows that assets composition variable implemented in company and banking industry affects corporate governance implemented company. Assets composition variable negatively affects to quality of corporate governance in company, whereas banking industry positively affects to quality of corporate governance in company. This research also finds that corporate governance implementation banking industry is lower than non banking industry.
BIAYA KEAGENAN DAN MEKANISME CORPORATE GOVERNANCE PADA RASIO PEMBAYARAN DIVIDEN Murtini, Henny
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.v3i2.1950

Abstract

Tujuan penelitian ini adalah untuk mengkaji tentang Dividend Payout Ratio (DPR). Data yang digunakan adalah data panel dimana data tersebut merupakan kombinasi antara data time series dan data cross section data. Metode estimasi yang digunakan adalah generalized least square (GLS) de-ngan poolled regression and fixed effect (covariance model). Berdasarkan restricted F test, diketahui bahwa fixed effect model adalah model yang paling baik untuk menjelaskan Dividend Payout Ratio. Hal ini berarti bahwa elemen perusahaan mempengaruhi model structure. Hasil dari penelitian ini mengindikasikan bahwa pengaruh mekanisme corporate governance and transaction cost variable on dividend payout ratio merupakan hipotesis yang sesuai dan agency cost variables tidak mendukung hipotesis. This research investigate model of Dividend Payout Ratio (DPR). The data used are panel data, in which they are a combination of time series data and cross sectional data. The estimation method used is ge-neralized least square (GLS) with poolled regression and fixed effect (covariance model). Based on the restricted F test, it is known that fixed effect model is the best model to explain Dividend Payout Ratio. It means that element of company affects model structure. The findings of this study indicate that the effect of corporate governance mechanism and the transaction cost variable on the dividend payout ratio is the appropriate hypothesis, and the agency cost variables don`t support hypothesis.
Fiscal Distress of Local Government Study on Regencies/Cities in the Provinces of East Nusa Tenggara, Maluku, and North Maluku Halim, Abdul; Moi, Maria Odriana Veronica; Baswir, Revrisond
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.v8i2.9315

Abstract

This study aims to examine the factors that influence the occurrence of fiscal distress in local government. The degree of decentralization, local financial dependency ratio and local financial independence ratio were used to predict fiscal distress. The method used in this study is a quantitative research and used the regencies/cities in the province of East Nusa Tenggara, Maluku and North Maluku were taken as samples. The results showed different result with previous studies, that the degree of decentralization, local financial dependency ratio and local financial independence ratio do not affect the fiscal distress.
PENGARUH KARAKTERISTIK KOPERASI TERHADAP PERMINTAAN JASA AUDIT: STUDI EMPIRIS KOPERASI DI KOTA SEMARANG Ardiansah, Muhammad Noor
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.v1i1.1907

Abstract

Beberapa variabel seperti jumlah anggota, besar kecilnya suatu organisasi, rasio gearing dan rasio likuiditas terhadap permintaan audit internal koperasi mempunyai dampak empiris. Penelitian ini menggunakan 78 koperasi sebagai responden di Semarang yang menyelenggarakan rapat anggota tahunan pada tahun 2004 -2005. Analisis data menggunakan regresi logistik. Hasil menunjukkan bahwa variabel independen yaitu jumlah anggota, besar kecilnya suatu organisasi, rasio gearing dan rasio likuiditas adalah signifikan secara parsial dan simultan. AbstractSome variables such as member number, organization size, gearing ratio and liquidity ratio to the demand of external audit in cooperative have empirical impact. The respondents of this research were 78 cooperative organizations in Semarang, which have annual member meeting in 2004-2005. Logistic regression was used to analyze the data. The result shows that partially and simultaneously the independent variables have significant influence to the demand of audit services Keywords: extern audit; logistic regression; member number; size cooperation; gearing
Pengaruh Laba Bersih, Arus Kas Operasional, Investment Opportunity Set dan Firm Size terhadap Dividen KAS (Studi Kasus Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2012) Muhimatul Ifada, Luluk; Kusumadewi, Nia
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.v6i2.3256

Abstract

This study aimed to investigate the influence of net profit, operating cash flow, investment opportunity set, and firm size on cash dividend. The sample of this research is manufacturing companies list on Indonesia Stock Exchange (BEI) in period 2010-2012 published by www.idx.co.idand posted at Indonesia Capital Market Directory (ICMD). There are 28 acquired companies that meet the criteria specified. The analysis method use multiple regression analysis with level of significance 5%. The conclusion of this research based on  t-statistic result.The result of this research proved that variable net profit have significantly positive influence on cash dividend. Operating cash flow have significantly positive influence on cash dividend. Investment opportunity set hasn’t significantly and have negative correlation influence towards cash dividend. Firm size hasn’t significantly but have positive correlation influence toward cash dividend.Penelitian   ini   bertujuan   untuk   menganalisis   pengaruh   laba   bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia periode tahun 2010-2012. Data yang digunakan adalah laporan keuangan dari masing-masing perusahaan sampel, yang dipublikasikan melalui website www.idx.co.id. dan termuat dalam Indonesia Capital Market Dierctory (ICMD). Data yang memenuhi kriteria penelitian terdapat 28 perusahaan. Penelitian ini menggunakan alat uji statistik dengan pendekatan analisis regresi linier berganda dengan tingkat signifikansi 5%. Kesimpulan pengujian diambil berdasarkan hasil uji t-Statistik. Hasil pengujian ini menunjukkan bahwa pengujian pada variabel laba bersih terhadap dividen kas terbukti berpengaruh positif dan signifikan. Pengujian pada variabel arus kas operasional terhadap dividen kas terbukti berpengaruh positif dan signifikan.Pengujian pada variabel investment opportunity set (ios)terhadap dividen kas terbukti berpengaruh negatif dan tidak signifikan. Pengujian pada variabel firm size terhadap dividen kas terbukti berpengaruh positif dan tidak signifikan. 
ANALISIS KEMAMPUAN PREDIKSI ARUS KAS OPERASI (STUDI PADA BURSA EFEK INDONESIA) Nany, Magdalena
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.v5i1.2561

Abstract

Arus kas operasi merupakan arus masuk dan keluar dari kas dan setara kas yang berasal dari aktivitas operasi yaitu aktivitas penghasil utama pendapatan perusahaan. Arus kas operasi sebagian besar berasal dari aktivitas berulang yang dilakukan oleh perusahaan secara terus menerus, sehingga arus kas operasi sudah dapat dianggarkan sebelumnya. Penelitian ini dilakukan dengan tujuan untuk menguji kemampuan prediksi arus kas operasi. Data dari seluruh emiten saham yang terdaftar di Bursa Efek Indonesia pada akhir tahun 2009, dianalisis dengan analisis regresi sederhana dan korelasi Pearson. Hasil penelitian menunjukkan bahwa arus kas operasi memiliki kemampuan prediksi satu tahun ke depan dalam 6 sektor industri, yaitu pertanian, pertambangan, industri barang dan konsumsi, property dan real estate, transportasi dan infrastruktur serta perdagangan jasa. Hasil penelitian juga menunjukkan bahwa arus kas operasi tidak memiliki kemampuan prediksi satu tahun ke depan dalam 3 sektor industri, yaitu industri dasar dan kimia, aneka industri dan keuangan. Operating cash flow is inflow and outflow of cash. It isequal to the cash comes from the operating activities;it is revenue-producing activities. Operating cash flow mostly is from continuous and repeated activities, therefore the operating cash flow can be well budgeted. This research is intended to testthe predictive capability of operating cash flow. The data from all issuers whose shares are listed on the Indonesia Stock Exchange in late 2009, were analyzed by using simple regression analysis and Pearson correlation. The result shows that operating cash flow has predictive capability over the next year in six industrial sectors; they are agriculture, mining, food and goods industry, property and real estate, transportation and infrastructure, and trade in services. The result of study also shows that the operating cash flow does not have the ability to predict one year ahead in 3 industrial sectors, namely basic industry and chemical, various industry and finance.
Effectiveness of Education Module Implementation on Increasing Islamic Financial Literacy and Halal Literacy of MSMEs Perpetrators Nur Wahyuny, Ikka; Murtini, Wiedy; Hakim, Lukman
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.v10i1.12516

Abstract

This research was conducted to measure the impact of the implementation of Islamic Financial Literacy Education Module and Halal Product for Micro, Small and Medium Enterprises (MSMEs). The population in this study is the perpetrators of SMEs that run their business in the region of Yogyakarta Special Region. The sampling technique used is purposive sampling so that the sample used is 60 with the division of 30 experimental group and 30 people as the control group. Development of media using ADDIE model. Educational module has been through the phase of analysis, design, development, and implementation of MSMEs. At the evaluation stage, measurements are made to the perpetrators of SMEs with paired t test. The results of effectiveness test show the use of Islamic Financial Literacy Education Module and Halal Product can increase Islamic financial literacy and halal literacy of MSMEs perpetrators. Increased Islamic financial literacy and halal literacy can be seen from the average score before and after the use of Islamic financial literacy learning module and halal literacy. The conclusion of this research is a module with an important syariah theme done to provide ease in the transfer of knowledge of Islamic financial management and halal literacy for MSMEs.

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