Jurnal Dinamika Akuntansi
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.
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571 Documents
<![CDATA[Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific ]]>
<![CDATA[Ifada, Luluk Muhimatul]]>;
<![CDATA[Indriastuti, Maya]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.30268
<![CDATA[Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the Asia Pacific with an environmental disclosure score in 2018, with cross-section data. This study used secondary data that were processed by the Ordinary Least Square (OLS) method as the main research method, and showed a significant positive relationship.Findings: Government ownership, international operations, board independence, have a positive effect on environmental disclosure. Government ownership has a positive effect on environmental disclosure, meaning that companies with government ownership can be emphasized to comply with environmental regulations with better environmental disclosure. International operations positively affect environmental disclosure, meaning that companies operating internationally are more proactive in social and environmental responsibility, which can increase the interest of companies to make environmental disclosures. Board independence positively affects environmental disclosure, indicating that board independence allows a focus on long-term environmental investment through corporate environmental disclosure.Novelty: The originality of this study examines emerging market public companies throughout developing countries in the Asia Pacific. This is to capture the context of environmental disclosure among developing countries.]]>
<![CDATA[ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v5i2.2997
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh modal intelektual terhadap kinerja keuangan perusahaan saat ini dan masa yang akan datang serta pengaruh pertumbuhan modal intelektual terhadap kinerja keuangan di masa yang akan datang. Penentuan sampel menggunakan metode purposive sampling dengan menghasilkan 57 perusahaan. Penelitian ini menggunakan analisis Partial Least Square (PLS) untuk menguji pengaruh modal intelektual terhadap kinerja perusahaan. Hasil penelitian menunjukkan modal intelektual berpengaruh positif signifikan terhadap kinerja perusahaan saat ini dan di masa yang akan datang serta rata-rata pertumbuhan modal intelektual berpengaruh positif signifikan terhadap kinerja perusahaan di masa yang akan datang. The objectives of this study to analyze the effects of intellectual capital to corporate financial performance and future performance and analyze the growth average of intellectual capital to the company’s future financial performance. In determining the sample, purposive sampling is employed with 57 companies. Partial Least Square (PLS) used to analyze these effects. The results show that there is a positive significant effect of intellectual capital to financial performance and future financial performance and there is a positive significant of growth average of intellectual capital to the future financial performance of the companies]]>
<![CDATA[PENGARUH DIVIDEND PAYOUT RATIO, RETURN ON ASSET DAN EARNING VARIABILITY TERHADAP BETA SAHAM SYARIAH ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v3i2.1953
<![CDATA[Tujuan penelitian ini untuk menentukan  penelitian ini adalah untuk menentukan efek dari Dividend Payout Ratio (DPR), Return on Assets (ROA) and earning variability terhadap saham beta sariah. Populasi dari penelitian ini adalah semua perusahaan yang terdaftar dalam Stock Exchange and the Jakarta Islamic Index. Teknik sampling yang digunakan  adalah purposive sampling. Teknik tersebut digunakan untuk medapatkan 10 perusahaan yang sesuai dengan kriteria. Metode pengumpulan datanya adalah dokumentasi. Data dianalisis dengan menggunakan multiple linear-regressions. Hasil penelitian pada tes yang simultan adalah (1) DPR, ROA and earnings variability tidak berefek pada saham beta shariah, (2) partial test dalam variabel DPR negative dan tidak signifikan pada saham beta sharia, (3) the ROA variable dan variabilitas pendapatan dan tidak signifikan pada saham beta shariah. The objective of study is to determine the effect of Dividend Payout Ratio (DPR), Return on Assets (ROA) and earning variability to the stock of beta sharia. The population of study is all public companies listed on the Stock Exchange and the Jakarta Islamic Index. The sampling technique used is purposive sampling. It is to obtain 10 companies that meet the criteria. The method for collecting the data is documentation. Data analyzed by using multiple linear-regressions. The results of research on simultaneous test reveal that (1) DPR, ROA and earnings variability do not have effect on the stock of beta sharia, (2) partial test in the DPR variable is negative and it is not significant on the stock of beta sharia, (3) the ROA variable and earnings variability are positive and they are not significant on the stock of beta sharia. Moreover, regression model does not have competence to indicate the dependent variable variation or it does not have contribution to independent variable. Partially, only 21,3% of DPR variable has influence or contribution to the stock of beta shariah.]]>
<![CDATA[Development Model of E-Budgeting and E-Reporting System on the Management of Village Fund Finance ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i1.12000
<![CDATA[This study aims to analyze the ability of villages in conducting village funds management and subsequently develop e-budgeting and e-reporting system for the realization efficiency of the village fund allocation in Balesari Village. Research method used was research and development research model in which the research was conducted to develop a system. The research method used was qualitative method with case study model. The research informant was village apparatus with 10 officers. Research data was obtained by depth interview method with interviewees and field observation. The result of the research showed that the compilation of e-budgeting in budget activities of Magelang Regency Government has helped to efficient village fund realization that was by making the budget activities process, starting from planning, budgeting, to budget control became faster and could reduce the cost spent by Balesari Village Government in achieving budget realization. All of the data from the proposal stage until the end of the budget year has been integrated and stored properly so that if it is necessary the search for the origin of the budget and implementation can be quickly obtained through e-budgeting and e-reporting system. The conclusion of this study is the model of village finance that is appropriate to use is a village financial system that has been provided by the government. However, village officials are not yet ready for the implementation of Law 6/2014 and have not fully understood the management of village funds based on Permendagri 113/2014.]]>
<![CDATA[PENGARUH LEVERAGE, SAHAM PUBLIK, SIZE DAN KOMITE AUDIT TERHADAP LUAS PENGUNGKAPAN SUKARELA ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 2010 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v2i2.1936
<![CDATA[Tujuan dari penelitian ini adalah memberikan bukti empiris mengenai efek leverage, saham publik, size, proporsi komite audit independen pada pengungkapan sukarela baik secara partial maupun simultan. 74 perusahaan telah dianalisis dengan menggunakan analisis multiple regression. Hasilnya menunjukkan bahwa leverage secara tidak signifikan mempunyai efek negatif pada pengungkapan sukarela begitu juga dengan saham publik, size dan proporsi komite audit independen yang tidak signifikan pada pengungkapan sukarela. The objective of this research is to give empirical evidence about the effects of leverage, public ownership, size, and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyzed by using multiple regression analysis. The results show that leverage insignificantly has negative effect on voluntary disclosure. Public ownership also insignificantly has negative effect on voluntary disclosure. But size significantly has positive effect on voluntary disclosure. Independent audit committee proportion insignificantly has negative effect on voluntary disclosure. The result also shows that leverage, public ownership, size and independent audit committee proportion simultaneously have insignificant effect on voluntary disclosure.]]>
<![CDATA[Panel Method in Hedging: Evidence from The Indonesian Agricultural Sector ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v12i2.24676
<![CDATA[Hedging is a derivative instrument in the form of actions used to minimize risks due to fluctuations in foreign currencies, interest rates, and commodity prices. This study aims to analyze the factors that influence hedging in agricultural sector companies using the panel data method in the form of quarterly from 7 companies from 2013 to 2019. The study results show growth opportunity, financial distress, debt, leverage, firm size, liquidity, profitability, and dividend payout ratio significantly influence the use of hedging. This study's results indicate that agricultural sector companies as a whole use hedging to protect against future risk exposures. Besides, it is necessary to know the factors that influence making decisions using hedging. This study recommends that companies increase export productivity balanced with appropriate hedging policies to improve company performance.]]>
<![CDATA[Pengaruh Penerbitan Opini Going Concern pada Pergantian Auditor pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i1.4037
<![CDATA[Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh interaksi opini going concern, ketepatwaktuan pelaporan keuangan, dan komite audit pada pergantian auditor. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2013 dengan metode pemilihan sampel menggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan regresi logistik binari dengan dua model penelitian. Hasil penelitian menunjukkan penerbitan opini going concern berpengaruh positif pada kemungkinan terjadinya pergantian auditor. Ketepatwaktuan pelaporan keuangan dan komite audit tidak memoderasi pengaruh penerbitan opini going concern pada kemungkinan terjadinya pergantian auditor. Hasil penelitian juga menunjukkan interaksi penerbitan opini going concern, ketepatwaktuan pelaporan keuangan dan komite audit tidak berpengaruh pada kemungkinan perusahaan melakukan pergantian auditor.The purpose of this study are to determine the effect of going concern opinion at the auditor switching, to determine the ability of timeliness of financial reporting and the audit committee to moderate the effect of going concern opinion at the auditor switching, and to determine the effect of the interaction of the going concern opinion, timeliness of financial reporting and the audit committee at the auditor switching. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2011-2013 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not moderate the effect of the issuance of a going concern opinion on the possibility of a auditor switching. The results also show the interaction of the issuance of going concern opinion, timeliness of financial reporting and audit committee has no effect on the possibility the company were switch auditors.]]>
<![CDATA[TREND AND DETERMINANTS OF CSR DISCLOSURE IN INDONESIA: A RESPONSE OF THE ACT NO. 40 (2007) ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v5i1.2564
<![CDATA[This study aims to examine the trend of corporate social responsibility disclosure in Indonesia with regard to the Act No. 40 (2007). Mandatory corporate social responsibility has been debated among businessmen in Indonesia. This research proposes important suggestions to achieve effective implementation of the act. In addition, Â this study aims to identify determinants of corporate social responsibility (CSR) disclosure among companies listed on Indonesia Stock Exchange. This study uses content analysis on five year annual reports to measure the level of corporate social responsibility disclosure. To examine the trend of disclosure, the study requires complete annual reports during observed period. This study found the increase of trend in corporate social disclosure during observed period. However, the increase was not significant indicated by low response of companies to the act. The results of content analysis indicate that human resources or employee topic dominate CSR disclosure. Regarding to the quantity of disclosure, the study found that 55,9% of disclosures were written in paragraph which less than half of A4 size paper. The study also found that 71% of disclosures was in non-monetary term. The results of regression analysis indicate that firm size is a pivotal determinant of CSR but not for profitability and public ownership. However, these findings are lack of generalization due to small sample size.]]>
<![CDATA[Factors Influencing in the Fraudulent Financial Reporting ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v10i2.15220
<![CDATA[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 .]]>
<![CDATA[PENGARUH JUMLAH ANGGOTA, VOLUME USAHA DAN LIKUIDITAS KOPERASI TERHADAP PERMINTAAN JASA AUDIT ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v3i1.1944
<![CDATA[Kebutuhan akan laporan keuangan yang bisa dipercaya sangatlah penting untuk mengambil keputusan. Permasalahan dari penelitian ini adalah apakah jumlah anggota, volume bisnis dan likuiditas secara parsial dan simultan mempengaruhi permintaan jasa audit. Populasi dalam penelitian ini adalah 765 koperasi dan sampelnya berjumlah 89 koperasi. Data yang digunakan adalah laporan keuangan koperasi pada tahun fiscal 2008. Data analisis yang digunakan adalah analisis deskriptif, multikolnearitas and logistic regression. Kesimpulan dari penelitian ini adalah variabel jumlah anggota dan likuiditas mempengaruhi permintaan jasa audit secara parsial sedangkan volume bisnis tidak mempengaruhi permintaan jasa audit. Secara simultan 3 variabel mempengaruhi permintaan jasa audit. The need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the number of members, the business volume and liquidity partially and simultaneously affect the demand for audit services. The population in this study were 765 cooperatives and the research sample is 89 cooperatives. The dependent variables in this study are demand audit services. While the independent variables are the number of members, the business vo-lume and liquidity of cooperatives. The data used in the form of cooperative financial reports, fiscal year 2008  with using descriptive analysis, multicolonearitas and logistic regression. The conclusion of this research is variable number of members, and liquidity, the partial affect on demand for audit services, while business volume is partially not influence the audit services. Simultaneously, the three indepen-dent variables influenced the demand for audit services.]]>
