cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dhini Suryandari
Contact Email
jda@mail.unnes.ac.id
Phone
-
Journal Mail Official
jda@mail.unnes.ac.id
Editorial Address
-
Location
Kota semarang,
Jawa tengah
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
 35   36   37   38   39 
ISLAMIC SOCIAL REPORTING INDEX SEBAGAI MODEL PENGUKURAN KINERJA SOSIAL PERBANKAN SYARIAH (STUDI KOMPARASI INDONESIA DAN MALAYSIA)
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.v4i1.1958

Abstract

Tujuan dari penelitian ini adalah untuk membandingkan kinerja sosial perbankan Islam di Indonesia  dan Malaysia dengan menggunakan model Islamic Social Reporting Index (ISR Index). Objek penelitian ini adalah tiga bank Islam baik di Indonesia dan Malaysia. Content analysis digunakan untuk menganalisis data. Hasil yang diharapkan dari penelitian ini adalah memberi kontribusi kepada praktek bisnis perbankan Islam yang terkait dengan tanggung jawab sosial yang mereka jalankan, dan berkontribusi  pada input pengetahuan baik sebagai bahan komparasi dan replikasi untuk melakukan studi lebih lanjut terkait dengan Model Indeks ISR dalam menilai kinerja sosial perbankan Islam. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja sosial train-average perbankan Islam di Malaysia lebih tinggi daripada di Indonesia. Kinerja sosial perbankan Islam di Indonesia pada 2010 mengalami peningkatan yang signifikan, sekitar 10% dari tahun sebelumnya (2009). Sementara  kinerja sosial pada perbankan Islam di Malaysia adalah stabil karena tidak meningkat ataupun menurun. Namun, dari semua bank-bank Islam, baik Indonesia dan Malaysia, tidak ada satupun yang mencapai tingkat kinerja sangat bagus. The aim of this study is to compare the social performance of Islamic banking in Indonesia and in Malaysia by using a model of Islamic Social Reporting Index (ISR Index). The objects of study are three Islamic banks both in Indonesia and Malaysia. Content analysis is used to analyze the data. The expected results of study are they can give contribution to the business practice of Islamic banking which relates to their social responsibility activities, to further study in terms of providing inputs of knowledge as a comparison and replication materials to conduct further study relates to the model ISR Index in assessing the social performance of  Islamic banking. The results of this study indicate that the train-average overall social performance of Islamic banking in Malaysia is higher than that of in Indonesia. The social performance of Islamic banking in Indonesia in 2010 experiences a significant increase. It is about 10% from the previous year(2009). While the level of social performance of Islamic banking in Malaysia is stable because it does not increase or decrease. However, all Islamic banks both Indonesia and Malaysi have not reached the level of excellent performance yet.
The Effect of Internal Control Factors on the Accountability of the Auditor at the Inspectirate of Jombang District
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 INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 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.v2i1.1924

Abstract

Tujuan dari penelitian ini untuk menguji hubungan antara perilaku-perilaku para komite audit (independency, financial expertise, activity, and time commitment) dan earnings management. Penelitian ini menggunakan data 56 perusahaan  manufaktur   yang tercatat dalam IDX mulai tahun 2005-2007, data komite audit dikumpulkan dari laporan tahunan. Data tersebut dianalisis de-ngan menggunakan multiple regression analysis. Hasil penelitian ini menunjukkan bahwa perilaku komite audit  tidak berdampak secara signnifikan pada earnings management. Hal tersebut juga tidak mendukung peraturan yang dibuat BAPEPAM. Dan hasil penelitian menunjukkan bahwa formasi komite audit dengan perilakunya hanya menggambarkan suatu kewajiban yang suah diatur. Abstract The purpose for conducting this study is to examine the correlation between the characteristics of audit committees (which covers independency, financial expertise, activity, and time commitmen) and earnings management. 56 manufacturing companies listed in IDX, started from 2005 up to 2007 and audit commitees were the data being analyzed. The data analysis employed was multiple regression analysis. The findings for this analysis is the characteristics of audit committees does not influence significantly to the earnings management. Moreover, it does not also support the rules issued by BAPEPAM. Finally, the formation of audit committees and the characteristics of audit committees are obligatory rules only. Keywords: audit committees; corporate governance; earnings management
Factors Affecting Accounting Students In Choosing Accounting Career Path
Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i2.24169

Abstract

This study aims to empirically examine factors that influence accounting students in choosing their career path. The samples were 181 students from six biggest universities in Semarang, Indonesia.  In this study, data were collected using questionnaire survey and analyzed using multiple linear regression.  The results of this study indicate that intrinsic motivation, extrinsic motivation, career exposure, and social values influence the career paths accounting student. While third parties positively influence accounting students in determining career path but it is not statistically significant. These findings may help us to understand how to improve career path among accounting students
Faktor-Faktor yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 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.v7i1.4042

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat leverage, likuiditas dan profitabilitas terhadap kelengkapan pengungkapan laporan keuangan pada perusahaan-perusahaan manufaktur di BEI. Penelitian ini menggunakan data sekunder yang berupa laporan tahunan (annual report) perusahaan manufaktur yang terdaftar di BEI periode 2011 dan 2012. Sampel penelitian sebanyak 45 perusahaan per tahun. Penentuan sampel menggunakan metode purposive sampling. Pengukuran variabel dependen dengan menggunakan indeks pengungkapan berjumlah 102 item pengungkapan wajib dan sekunder pada laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi berganda dalam menguji hipotesis penelitian. Hasil penelitian menunjukan bahwa hanya variabel leverage dan profitabilitas yang memiliki pengaruh terhadap kelengkapan pengungkapan laporan keuangan. Temuan lainnya menunjukkan bahwa variabel likuiditas tidak berpengaruh terhadap kelengkapan pengungkapan laporan keuangan.This study aimed to analyze the effect of leverage, liquidity and profitability of the completeness of the disclosure of financial statements for companies manufacturing in BEI. This study uses secondary data such as annual reports (annual report) companies listed on the Stock Exchange the period 2011 and 2012. The research sample as many as 45 companies per year. The samples using purposive sampling method. Measurement of the dependent variable using disclosure index amounted to 102 items and secondary mandatory disclosure in the annual report. Data analysis method used is multiple regression analysis to test the research hypothesis. The results showed that the only variable leverage and profitability that have an impact on the completeness of the disclosure of financial statements. Other findings indicate that liquidity variables do not affect the completeness of the disclosure of financial statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEINGINAN BERPINDAH AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA)
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.v5i2.2993

Abstract

Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi keinginan berpindah auditor dari Kantor Akuntan Publik, yaitu faktor-faktor gaya kepemimpinan, konflik peran, ambiguitas peran, kesempatan promosi, kepuasan gaji, kebutuhan untuk berkembang, komitmen organisasi, dan kepuasan kerja. Populasi dalam penelitian ini adalah semua auditor yang bekerja di Kantor Akuntan Publik di Jawa Tengah dan Daerah Istimewa Yogyakarta. Sampel yang digunakan dalam penelitian ini berjumlah 127 responden yang bekerja sebagai auditor di Kantor Akuntan Publik yang tersebar di Jawa Tengah dan Daerah Istimewa Yogyakarta, yaitu kota Semarang, Surakarta, Purwokerto, dan Yogyakarta. Pengujian hipotesis dilakukan dengan analisis regresi menggunakan teknik multivariat Structural Equation Modeling (SEM). Berdasarkan hasil pengujian hipotesis, diperoleh kesimpulan bahwa keinginan berpindah auditor dari Kantor Akuntan Publik banyak dipengaruhi oleh faktor-faktor, seperti gaya kepemimpinan, konflik peran, ambiguitas peran, kesempatan promosi, kepuasan gaji, dan kebutuhan untuk berkembang yang dimediasi oleh variabel komitmen organisasi dan kepuasan kerja The objective of this research is to investigate the factors of auditor’s turnover intention at public accountant firms, there are leadership style, role conflict, role ambiguity, promotion opportunities, pay satisfaction, personal growth needs, organizational commitment, and job satisfaction. Population of the research is all of auditors who have been working at public accountant firms in Central Java and DIY. Whereas the sample is 127 respondents who have been working as an auditor at public accountant firms, spread in Central Java and DIY, there are Semarang, Surakarta, Purwokerto, and Yogyakarta. The hypothesis test was done by regression analysis using multivariate techniques Structural Equation Modeling (SEM). Based on the results of hypothesis test, then the conclusions are auditor’s turnover intention from public accountant firms heavily influenced by factors, such as leadership style, role conflict, role ambiguity, promotion opportunities, pay satisfaction, and personal growth needs, through intermediaries organizational commitment and job satisfaction.
The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee
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.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI OLEH AKUNTAN
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.v3i2.1949

Abstract

Penelitian ini menguji tentang pengaruh faktor sosial, kasih sayang, kerumitan, kesesuaian dengan pekerjaan, konsekuensi jangka panjang dan kondisi yang memfasilitasi penggunaan teknologi informasi. Sampel  dari penelitian ini adalah 50 akuntan yang bekerja di perusahaan manufaktur di Semarang. Penelitian ini menggunakan quesioner untuk pengumpulan data. Hasilnya mengindikasikan bahwa faktor afektif dan kesesuaian tugas adalah signifikan dan mempunyai efek yang positif terhadap penggunaan teknologi informasi, sedangkan faktor faktor sosial, kerumitan, konsekuensi jangka panjang, dan faktor kondisis yang memfasilitasi teknologi informasi tidak signifikan dan tidak memiliki efek yang positif terhadap penggunaan teknologi informasi. This study investigates the influence of social factors, affection, complexity, appropriateness of tasks, long-term consequences and the conditions that facilitate the utilization of information technology. The samples in this study are 50 accountants in manufacturing companies in Semarang. This study uses questionnaire as the method of data collection. The results of this study indicate that affective factors and appropriateness of tasks have positive and significant impact on the utilization of information technology, while social factors, complexity, long-term consequences and the factors that facilitate the conditions do not have significance and positive impact on the utilization of information technology.
Individual’s Characteristics and Ethical Financial Reporting Choice
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.v8i2.9314

Abstract

The aim of this study is to examine the influence of individuals’ characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot be separated from many ethical considerations that have been set with the professional ethics, and the professional ethics will be closely related with the individuals to consider how far they have applied those professional ethics, thus this research aims to identify whether the individuals’ characteristics influence the ethical financial reporting choice. This research is expected to be an important reference in the development of accounting knowledge particularly that which is related with the ethical-based financial reporting.  Total sample of 56 respondent were used for this study. Primary data gained through questionnaires were analyzed using logistic regression model. The findings of this study showed that risk preference had negatively significant influence on ethical financial reporting choice, while cognitive moral development, idealism, machiavellianism, and deontology had no significant effect on ethical financial reporting choice.
ANALISIS HUBUNGAN MOTIVASI, GOOD GOVERNANCE TERHADAP KINERJA INSTITUSI PENDIDIKAN YANG DIMODERASI KARAKTERSITIK BIOGRAFI
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.v1i1.1908

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bukti empiris pengaruh karakteristik biografis terhadap hubungan antara motivasi, pemerintahan yang baik dan kinerja institusi pendidikan. Dalam model ini, variabel moderating variabel dan dummy digunakan untuk menjelaskan karakteristik biografis. Populasi dari penelitian ini adalah kepala sekolah SMA, SMP dan SD. Sampel dikumpulkan dengan menggunakan questionare. Untuk menganalisis data, MRA dengan variabel dummy digunakan. Hasil penelitian ini menunjukkan bahwa karakteristik biografis, terutama latar belakang pendidikan dan pengalaman bisa memoderasi hubungan antara motivasi, tata kelola perusahaan yang baik dan kinerja institusi. Abstract The objective of the research is to find out the empirical evidence about the influenceof biographic characteristic on the correlation between motivation, good governance and education institution performance. This model uses moderating variable, and apllies dummy variable to explain biographic characteristic. The population of this study are principles of senior high school, junior high school and elementary school. In collecting the sample, questionare was used. The research uses moderating regression analysis (MRA) with dummy variable for analyzing the data. The result of this research shows that biographic characteristic, especially education background and experiences can moderate the correlation between motivation, good corporate governance and institution performance.Keywords:  good governance; motivation; biographic characteristic

Page 37 of 58 | Total Record : 571

 35   36   37   38   39 

Filter by Year

2009 2023


Reset
Filter By Issues
All Issue Vol 15, No 2 (2023) Vol 15, No 1 (2023) Vol 14, No 2 (2022): September 2022 Vol 14, No 1 (2022): March 2022 Vol 13, No 2 (2021): September 2021 Vol 13, No 1 (2021): March 2021 Vol 12, No 2 (2020): September 2020 Vol 12, No 1 (2020): March 2020 Vol 11, No 2 (2019): September 2019 Vol 11, No 1 (2019): March 2019 Vol 10, No 2 (2018): September 2018 Vol 10, No 1 (2018): March 2018 Vol 9, No 2 (2017): September 2017 Vol 9, No 1 (2017): March 2017 Vol 9, No 1 (2017): March 2017 Vol 8, No 2 (2016): September 2016 Vol 8, No 2 (2016): September 2016 Vol 8, No 1 (2016): March 2016 Vol 8, No 1 (2016): March 2016 Vol 7, No 2 (2015): September 2015 Vol 7, No 2 (2015): September 2015 Vol 7, No 1 (2015): March 2015 Vol 7, No 1 (2015): March 2015 Vol 6, No 2 (2014): September 2014 Vol 6, No 2 (2014): September 2014 Vol 6, No 1 (2014): March 2014 Vol 6, No 1 (2014): March 2014 Vol 5, No 2 (2013): September 2013 Vol 5, No 2 (2013): September 2013 Vol 5, No 1 (2013): March 2013 Vol 5, No 1 (2013): March 2013 Vol 5, No 1 (2013) Vol 4, No 2 (2012): September 2012 Vol 4, No 2 (2012): September 2012 Vol 4, No 1 (2012): March 2012 Vol 4, No 1 (2012): March 2012 Vol 3, No 2 (2011): September 2011 Vol 3, No 2 (2011): September 2011 Vol 3, No 1 (2011): March 2011 Vol 3, No 1 (2011): March 2011 Vol 2, No 2 (2010): September 2010 Vol 2, No 2 (2010): September 2010 Vol 2, No 1 (2010): March 2010 Vol 2, No 1 (2010): March 2010 Vol 1, No 2 (2009): September 2009 Vol 1, No 2 (2009): September 2009 Vol 1, No 1 (2009): March 2009 Vol 1, No 1 (2009): March 2009 More Issue