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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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Factors Affecting The Use of Management Accounting Practices in Small and Medium Enterprises: Evidence from Indonesia Prihastiwi, Diah Agustina; Sholihin, Mahfud
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 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.v10i2.17307

Abstract

Small and medium sized enterprises (SMEs) contribute to the development of both developed and developing countries economy. Nevertheless, the focus of the studies in management accounting field is still in the developed countries. Studies on the adoption of management accounting practices (MAPs) in developing countries are still too little. This study explores the level of adoption of MAPs in SMEs sector in one of the developing countries in Indonesia. This study also examines factors which may affect the extent of use of MAPs in SMEs. Logistic regression is applied to analyze the data and to test the hypotheses. It is observed that qualification of internal accounting staffs, participation of owner/manager, and size of the firm significantly affect the use of MAPs in SMEs. The paper serves as a stepping stone to the research in the fields of management accounting and organizational design in Indonesian SMEs.
Analysis of the Acceptance of Audit Opinion (A Case Study on Infrastructure, Utilities and Transportation Companies in Indonesia) Suryandari, Dhini; Kiswanto, Kiswanto; Ningrum, Tri Sulistya
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 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.v10i2.16891

Abstract

This study aims to determine the effect of corporate governance (CG) mechanisms and the size of the company on the acceptance of Fair with Exception (WDP) opinion. The population of this research is a number of 212 infrastructure, utility and transportation sector companies on the Indonesia Stock Exchange from 2012-2015. The sample was selected using purposive sampling and produced 88 observation units. The method of data used in this study is the logistic regression method. Data analysis shows two Corporate Governance mechanisms, namely the existence of the board of directors and the board of commissioners does not affect the acceptance of WDP opinion. On the other hand, the existence of independent commissioners and audit committees can influence the acceptance of WDP audit opinions. The conclusion of this study is that the presence of supporting bodies provides a positive injection for the company and affects the company’s accounting for the better.
The Effect of Money Ethics Toward Tax Evasion with Gender and Materilalistic as A Moderating Variable Oktaviani, Rachmawati Meita; Yulinar, Anita
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 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.v10i2.14919

Abstract

Tax is one of the important elements in the revenue budget in Indonesia. Revenue from this sector is always strived to meet the target revenue. In some times the amount of tax receipt is always not in accordance with the targets set. Tax evasion efforts made by the taxpayer is important to get the attention of the state. This study aims to conduct testing and analysis of tax evasion efforts made by the taxpayer. Tests and analysis is done by using variable approach of money ethics, gender and materiality to tax evasion.Populasi in this research is taxpayer SME registered in Tax Office Primary Kudus. Sampling technique used with convinience sampling method. The number of samples used in the study were 118 respondent. Data collection is done by dividing the questionnaire on the respondent. While the data analysis technique used is the regression analysis by using the absolute differences. The results of this study are as follows: 1), money ethics has significant effect on tax evasion; 2), gender variables as moderators proved to strengthen the positive relation of money ethics to tax evasion; 3) while the materiality variable does not moderate the significant positional relationship of money ethics to tax evasion
Financial Performance of The Tourism Industry in Indonesia and Asean Countries from the Stakeholder Perspektive Subangkit, Andreas; suhardjanto, djoko
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 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.v10i2.17681

Abstract

Tourism industrial financial performance is important to be studied because the contribution of the tourism sector in Indonesia is still very small to GDP, earnings volatility in the tourism industry is strongly influenced by global economic conditions, especially foreign tourist visits from countries with slowing or crisis economic. This study will examine the influence of stakeholder responsibility on financial performance by using samples of the tourism industry in the ASEAN region. The stakeholders’ influence studied are the responsibility to shareholders, government, creditors, suppliers, employees and customers.The population in this study was the tourism companies in five ASEAN countries which are in the top five categories of tourism performance. The population of the study was 52 companies consisting of 13 companies from Singapore, four companies from Malaysia, eight companies from Thailand, four companies from Indonesia and 23 companies from Sri Lanka. The sampling method used purposive sampling while the data analysis method used multiple regression analysis.The results of the regression analysis show that the responsibilities to the creditors and customers have a significant effect on the company’s performance. Meanwhile, the responsibilities to the shareholders, government, employees, suppliers, and company size have no significant influence on the company’s financial performance.
Factors Influencing in the Fraudulent Financial Reporting Arifin, Muhammad Burhanudin; Prasetyo, Andrian Budi
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 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.v10i2.15220

Abstract

Fraudulent practice in financial report has resulted in the decrease of reliablity in financial report, causing losses for investors and creditors. The population used in this study are all listed on the Indonesia Stock Exchange (BEI) throughout 2010-2016. The sampling method used is purposive sampling. The number of samples used is 52 companies, consisting of 26 fraud companies obtained from the database of sanctioned misstatement of financial reporting issued by OJK during 2010-2016 period and 26 non-fruad companies with the same size determined under OJK regulation No. POJK.04 about Statement of Registration in the Public Offering and Capital Addition by Granting Right of Priority Effect by Companies with Small Scale Assets or Companies with Medium Scale Assets. This study used logistic regression analysis to examine the research hypothesis. The results of this study indicate that financial leverage and asset composition ratio have positive effect on the possibility of fraudulent financial reporting. Meanwhile, the profitability, liquidity, capital turnover, and receivable turnover ratio have negative effect on the possibility of fraudulent financial reporting .
The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee Januarti, Indira; Wiryaningrum, Mutiara Sukma
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 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.v10i2.16607

Abstract

Research on audit fees is important because it relates to professional services provided by public accountants. Whereas the transparency of information about audit fees in the company’s financial statements in Indonesia openly and apart from other service fees has only been done in the last few years, so there has not been much research related to this. Therefore, this study aims to examine the effect of size, profitability, company risk, company complexity, and independent audit committee on audit fees. A sample of 136 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. Multiple regression analysis is used to test the hypothesis. The results of this study indicate that the size of the company, profitability, complexity of the company has a positive effect on audit fees. Company risk and an independent audit committee have no effect on audit fees.
FACTORS INFLUENCING SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE IN INDONESIA Fuadah, Luk Luk Luk
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 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.v10i2.16618

Abstract

The study aims to examine factors impact on financial performance through sustainability reporting.  The research sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016 from the financial, mining, and manufacturing sector and others. This study uses secondary data from annual report and sustainability reporting during 2012-2016. The first result shows that board size and sustainability are not significant. Second and third result shows the size and leverage have a positive impact on sustainability reporting.The last result shows that sustainability reporting has a positive and significant effect of financial performance. The contributions in this study,first, it shows the mediating effect of sustainability reporting on the relationship between these factors and financial performance. Second, this study also investigates companies that received ISRA in 2016.  One limitation of this study is that it focuses on companies that received the award from ISRA in 2016.  Thus, it cannot be generalised to all companies in Indonesia. Another limitation is the framework not the best framework.  Several suggestions for future research. The first suggestion is to research one sector based on the Indonesia Stock Exchange. The second suggestion is to examine another variable related to factors linked to sustainability reporting. Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap kinerja keuangan melalui laporan keberlanjutan. Sampel penelitian adalah perusahaan yang menerima Penghargaan Laporan Keberlanjutan Indonesia (Indonesia Sustainability Reporting Awards) pada tahun 2016 dari sektor keuangan, pertambangan, dan manufaktur dan lainnya. Penelitian ini menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan selama 2012-2016. Hasil pertama menunjukkan bahwa ukuran dewan dan keberlanjutan tidak signifikan. Hasil kedua dan ketiga menunjukkan ukuran perusahaan dan leverage memiliki dampak positif, negatif dan signifikan terhadap laporan keberlanjutan. Hasil terakhir menunjukkan bahwa laporan keberlanjutan memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Kontribusi dalam penelitian ini, pertama, ini menunjukkan efek mediasi laporan keberlanjutan pada hubungan antara faktor-faktor ini dan kinerja keuangan. Kedua, penelitian ini juga menginvestigasi perusahaan yang menerima ISRA pada tahun 2016. Salah satu keterbatasan dari penelitian ini adalah hanya fokus pada perusahaan yang menerima penghargaan dari ISRA pada tahun 2016. Dengan demikian, tidak dapat digeneralisasikan ke semua perusahaan di Indonesia. Keterbatasan lain adalah kerangka pemikiran belum merupakan kerangka pemikiran yang terbaik. Beberapa saran untuk penelitian masa depan. Saran pertama adalah untuk meneliti satu sektor berdasarkan Bursa Efek Indonesia yaitu sektor pertambangan, manufaktur dan lainnya. Saran kedua adalah untuk menguji variabel lain yang terkait dengan faktor terkait dengan laporan keberlanjutan.  
Revealing the Meaning of Implementing the Tax Amnesty Program Through Phenomenology Approaches Azizah, Zahrotul
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 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.v10i2.16286

Abstract

The aim of this study is to explore the implementation of the tax amnesty program. This research was conducted on taxpayers, tax authorities, and tax consultants using the phenomenology approach. The type of data in this study is qualitative data, namely non-numeric data in the form of words that are able to describe information and phenomena. Qualitative data in the form of transcripts of the results of in-depth interviews arranged into a working paper and mapping table. The data validity procedure used in this study first triangulated the data source and returned the entire written narrative to the informants for examination. The informant consisted of 5 people consisting of taxpayers, tax authorities, and tax consultants in Malang City. The findings indicate that from the taxpayer’s side understanding, the tax amnesty program is as an opportunity to correct errors. From the side of the tax authorities understands, it is as a program that has not been carefully prepared based on various obstacles experienced by the tax authorities during the implementation of the program. The last, from the tax consultant’s side understanding, the tax amnesty program as a new beginning to raise tax awareness. The implication of this study is that the tax amnesty program as a fiscal policy has an impact on increasing taxpayer tax awareness but unfortunately this policy is not prepared properly so that the final results are still far from the set targets. This study can provide an evaluation of fiscal policies and improvements to the taxation system in the future so that it will have a positive impact on tax revenues.
Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector Wibowo, Puji; Rahmawati, Ai
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.18042

Abstract

Many argue that factors affecting voluntary auditor switching by clients have not been commonly agreed. This research attempts to investigate whether management change, company growth, the credibility of auditor, and audit tenure both simultenously and partially influence voluntary auditor switching by auditee. We use public companies from financial services listed in Indonesian Capital Market over period 2011-2016 as research objects. We conduct logistic regression to reveal whether relationship between those variables exists. Based on our analysis, we conclude that those four independent variables have no significant impacts on voluntary auditor rotation. This result not only confirms some previous studies but also contrary with a number of former researches. Therefore, we suggest that future research shall take other variables into account such as good corporate governance components to obtain more convincing results
Transparency as a Way to Anticipate Tax Avoidance through Corporate Social Responsibility Mangoting, Yenni; Prastya, Devina Martina; Shanty, Viollin Charysta; Prayitno, Sylvia Fransiska
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.18582

Abstract

Not all CSR is based on firm’s ethical principle in running business. Occasionally, CSR is done to cover the opportunistic behavior of a firm, acting for its own interest. On the other hand, public firms are required to behave transparently as part of good corporate governance. Based on this framework, this research aims to know if transparency affects the relationship between CSR and tax avoidance. This study uses 162 samples of manufacturing firms listed in BEI, observed within the period of 2015-2017. Using multiple regression analysis in SPSS, this study proves that CSR and transparency affect the behavior of tax avoidance. The research also demonstrates that transparency is capable of mediating the relationship between CSR and tax avoidance

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