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INDONESIA
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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Tax Amnesty and Earnings Management: An Initial Evidence Geraldina, Ira; Jasmine, Rania
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.v11i1.18675

Abstract

The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in tax amnesty program and companies that did not participate in tax amnesty program during 1 July-30 September 2016. The final sample was obtained 339 firm years. Information about the owner of the company that participated the tax amnesty program was obtained from the mass media. The results show that accrual earnings management has a positive effect on the possibility of the owner of the company to participate in the tax amnesty program. This study suggests the users of financial reports to pay attention on the level of aggressiveness of companies’ earnings management whom the owners participate in tax amnesty program. The aggressive financial reporting could indicate the low quality of the financial reporting. This study also provides conceptual contribution to the development of science regarding the relation of earnings management and the probability of a company owners participating in the tax amnesty program.
Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange) Fadhila, Zati Rizka; Handayani, Rr Sri
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.v11i1.19264

Abstract

This study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable. Variables examined in this research consisted of tax amnesty measured with dummy variable, tax avoidance which measured with shot-run tax avoidance (CETR), and firm value measured using Tobins’ Q. The sample which is used in this research was extracted with using proportional sampling. After reduces with several criteria, 287 firms are determined as samples. The results showed that tax amnesty effect on tax avoidance, tax avoidance effect on tax amnesty, tax amnesty effect on firm value, and tax avoidance is not as intervening variable.
Determinants of Auditor’s Ethical Sensitivity: Data from South Kalimantan Sahla, Widya Ais; Mukhlisah, Nurul; Farida, Lea Emilia
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.v11i1.16535

Abstract

This study aims to identify factors that influence the auditor's ethical sensitivity in dealing with work environment situations that will ultimately affect ethical decision making. Specifically this research will examine the influence of ethical reasoning, spiritual well-being, locus of control, age and gender on the auditor's ethical sensitivity. This research is a survey of auditors in South Kalimantan. The analysis technique used is multiple regression. The results showed that spiritual well-being and age did not affect the high and low sensitivity of auditors. While ethical reasoning, locus of control and gender are proven to influence auditor sensitivity.
The Influences of Reputation, Financial Statement Transparency, Accountability, Religiosity, and Trust on Interest in Paying Zakat of Profession Jayanto, Prabowo Yudo; Munawaroh, Siti
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.v11i1.18729

Abstract

This research aims at examining the influence of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. The population of this study was muzaki who paid zakat at BAZNAS and LAZ Pati Regency. The sampling technique used in this study was purposive sampling technique, which was obtained by 73 respondents. The data analysis technique used in this research was Structural Equation Modelling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. Originality in this study is zakat management organization chosen to be the object of the research, BAZNAS and LAZ at Pati Regency. This is because the phenomenon that occurs is still lack of optimism of zakat accumulation due to the lack of muzaki interest in paying zakat. Therefore, many muzaki distribute their zakat of profession directly to mustahik and it causes injustice among mustahik. The result of the research reveals that reputation, financial statement transparency, religiosity and trust have positive and significant effect on interest in paying zakat of profession. Accountability shows that there is no significant influence on interest in paying zakat of profession. According to the result, it can be concluded that the better the reputation, financial statement transparency and accountability of zakat management organization, the higher the interest in paying zakat of profession through zakat management organization. Furthermore, the higher the religiosity and trust of muzaki towards zakat management organization, the higher the interest in paying zakat of profession through zakat management organization.
Financial Performance and Firm Value Lesson from Mining Sub-sector Companies on the Indonesia Stock Exchange Setiawanta, Yulita; Purwanto, Agus; Hakim, Much Azizum
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.v11i1.17278

Abstract

This study aims to provide an overview of investor behavior on the current condition of the capital market in Indonesia and want to examine signal information about financial performance and prove directly the relation to firm value. This research was conducted on the issuer of mining sub-sector companies that has been listed in Indonesia Stock Exchange from 2015 to 2018. Using purposive sampling this research  get 100 data observed. The data obtained were analyzed using multiple linear regression with PLS SEM statistical tools. We found that capital structure and profitability  affect the firm value, but not for asset growth. Thus, it can be concluded that if two of three hypotheses accepted, can be interpreted that the signal information of financial performance from sample still hold interesting by an investor in the Indonesian Capital Market.
Firm Size Moderates the Effect of Free Cash Flow, Firm Growth, and Profitability on Debt Policy Wahyudin, Agus; Salsabila, Khansa’
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.v11i1.9766

Abstract

The purpose of this research is to describe the effect of free cash flow, firm growth, and profitability on debt policy by firm size as a moderating variable. The population in this study was 144 manufacturing companies sector that listed on the Indonesia Stock Exchange (IDX) during the years 2014-2016. The sample selection used purposive sampling method that generates as much as 61 samples of companies. This research used secondary data taken from annual reports. Testing of this research was done by using regression analysis with the difference absolute value test by IBM SPSS 21 version. The result of this research showed that free cash flow does not have significant effect on debt policy, while firm growth and profitability have significant effect on debt policy. Firm size is able to moderate the effect of firm growth and profitability on debt policy, but not able to moderate the effect of free cash flow on debt policy. The conclusion of this research is that firm size can affect on company’s judgment in deciding the debt policy taken to fund its operations and investment activities.
The Effects of PAD, DAU, and Employee Expenses on Capital Expenditures with Population Density as a Moderating Variable Jati, Kuat Waluyo; Subowo, Subowo; Ilmiyana, Wina; Sari, Maylia Pramono
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 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.v11i2.21004

Abstract

The aims of this study are to analyze the effect of PAD, DAU, and employee expenses on capital expenditure with population density as a moderating variable. The main theories are stewardship and resource dependency theory. The population is 35 districts/cities in Central Java in 2013-2017. There are 175 units that chosen by saturated sampling method. There are 14 of outlier data. Thus, there are 161 unit of analysis. The analytical tools used are descriptive statistic, inferential analysis, and MRA. The results showed that PAD have positive and significant effect on the capital expenditure, DAU does not have significant effect on the capital expenditure, employee expenditure does not have negative and significant effect on the capital expenditure. Population density can moderate the effect of PAD on the capital expenditure. However, population density cannot moderate the effect of DAU and employee expenses on the capital expenditure. The conclusions are PAD has a significant positive effect on the capital expenditure and employee expenses have a significant negative effect on the capital expenditure. It can be a reason that regional governments must increase PAD and reduce employe expenses for capital expenditure.
Tax Based on Double Income Taxpayer Perspective Syafiq, Muhammad; Ludigdo, Unti; Achsin, M
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 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.v11i2.16613

Abstract

This research is a case study approach. This research is a qualitative study using the interpretive paradigm. The data collection technique of this study used interviews with the Miles and Hubberman data analysis techniques. The purpose of this study was to determine the point of view of the fairness of the tax amnesty policy of taxpayers with multiple incomes. Taxpayers with double income in question are employees who own a business as additional income. The informants from this study were employees of Civil Servants (PNS) who also owned businesses and employees of State-Owned Enterprises (BUMN) who also had businesses in addition to their main work. Tax amnesty is one form of complex Government reform. Pros and cons of tax amnesty are increasingly visible from the public response especially for those who feel they are victims of wrong targets. The results of this study show justice from the subjective point of view of obedient and non-compliant Taxpayers, subjective justice from the perspective of PNS and BUMN, and justice based on the objective side.
Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia Hermawan, Sigit
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 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.v11i2.19385

Abstract

This study aims to examine and analyze the effect of intellectual capital on firm financial performance and market performance. The company studied is the financial sectors High IC Intensive companies listed in Indonesian Stock Exchange (IDX). 52 companies in period of 2014- 2017 are chosen for sample. Independent variable used are the intellectual capital measured using VAIC and MBIC, while the data analysis technique used double linier regression. The results showed that the intellectual capital (VAIC) effect the company's financial performance Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) and market performance. Meanwhile, intellectual capital (MBIC) affect the company's financial performance Return On Assets (ROA), Earning Per Share (EPS), but it didn't effect the market performance.
Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies Widiatmoko, Jacobus; Indarti, MG. Kentris
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 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.v11i2.20481

Abstract

Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 as populations. Based on data analysis with ordinary least square regression, the results show that two hypotheses are accepted, namely temporary book tax differences and cash flow from operating. As hypothesized, book tax differences negatively affect earnings persistence and operating cash flow has a positive effect on earnings persistence. Meanwhile, permanent book tax differences have not been proven to influence earnings persistence.

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