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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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FACTORS INFLUENCING SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE IN INDONESIA
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.  
PERAN PENGUKURAN KINERJA DALAM MENDUKUNG GOOD GOVERNANCE DALAM PERSPEKTIF AGENCY THEORY
Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 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.v3i1.1945

Abstract

Hasil akhir yang diharapkan oleh rakyat sebagai dasar dalam menjalankan pemerintah baik pusat dan pemerintah daerah adalah pembentukan pemerintahan yang baik. Untuk mencapai tujuan ini, kita perlu pengukuran kinerja yang jelas sebagai informasi untuk disampaikan kepada publik. Melalui teori keagenan, peran pengukuran kinerja dapat dipetakan dengan jelas, menyediakan apa, mengapa dibutuhkan, yang harus membuat dan menerima informasi, dan untuk apa informasi diberikan, dan bagaimana peran pengukuran kinerja untuk mendukung pembentukan pemerintahan yang baik. The final result expected by the people as the principal in running the government both central and local government is the establishment of good governance. To achieve this goal, we need a clear performance measurement as information to be conveyed to the public. Through the agency theory, the role of performance measurement can be mapped out clearly, which provides what, why needed, who should make and receive information, and what for the information is provided, and how the role of performance measurement to support the establishment of good governance.
Competence of Human Resources and the Government Internal Control System (SPIP) and the Effects on the Financial Statement Quality of Public Sercvice Agency (BLU) Moderated by Government Accounting Standard (SAP)
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.v8i2.9309

Abstract

The aim of this research is to examine the effects of Human Resources Competence and the Government Internal Control System (SPIP) on the Quality of Financial Statements of the Public Service Agency with the Government Accounting Standard (SAP) as moderating variable. The research was conducted at the Public Service Agency of Government Hospital in Jakarta under the Ministry of Health. The sampling technique in this study used purposive sampling method (sampling intentionally in accordance with the requirements of samples required). Questionnaires were distributed as many as 85 questionnaires to some employees in the finance department and others that related to the making of financial statement at the Public Service Agency of Government Hospital under the Ministry of Health. The results showed that HR Competency significantly affected the quality of Public Service Agency Financial Statement. SPIP significantly affected the quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standard (SAP) significantly affected and weakened the effect of HR Competency on the Quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standards did not affect significant and strengthened the effect of SPIP on the Quality of Public Service Agency Financial Statement.
REFORMASI PENYUSUNAN ANGGARAN DAN KUALITAS ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD)
Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 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.v1i2.1914

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja terhadap kualitas APBD di Kabupaten Semarang. Sampel penelitian terdiri dari Lembaga Swadaya Masyarakat (LSM), tokoh masyarakat, organisasi masyarakat, akademisi, mahasiswa dan media masa yang berada di wilayah Kabupaten Semarang Jawa Tengah. Metode pengumpuan data dilakukan dengan menggunakan kuesioner yang disebarkan pada 60 responden. Analisis data dilakukan dengan menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa variabel akuntabilitas publik, partisipasi masyarakat, transparansi publik dan APBD pendekatan kinerja memiliki pengaruh yang positif dan signifikan terhadap kualitas APBD. AbstractThis study purposed to get empirically the effects of public accountability, public participation, public transparency and performance approach APBD on the quality of APBD in Semarang Regency.The sample of this research consist in Non Government Organization, public figure, public organization, an academic, colleges and mass media in Semarang, Central of Java. Colecting data by  questioner and was distribute, the questioner got back with 60 respondences. Data analyzed by regression test. Regression analysis was also seen from coefficient and t values those were negative or positive. It was because hypothesis proposed in this study were positively or negatively correlated.The result of study showed that there are effects of public accountability, public participation, public transparency and performance approach APBD to quality of APBD.Keywords: APBD;  performance approach; quality of APBD
Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies
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.
Dampak Pendidikan Etika Bisnis dan Pendidikan Ekonomi Syariah terhadap Etika Bisnis
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.v6i2.3251

Abstract

This paper examines empirically the the differences in business ethics students who have attended the course of business ethics with students who do not follow business ethics education and the differences in business ethics students who have attended the course in Islamic economics students who do not follow sharia ekonimi education. The sample were 128 students. Data was collected using questionnaires that measured with a Likert scale and dummy. Analysis of data using independent paired t-test. The results showed that students who have attended the course of business ethics have different business ethics with students who do not follow business ethics education. In addition, students who have attended the course of Islamic economics has a different business ethics with students who do not follow Islamic economics education. Business ethics education and Islamic economics education can improve students' business ethics. Penelitian ini dilakukan untuk membuktikan secara empiris perbedaan etika bisnis mahasiswa yang telah mengikuti pendidikan etika bisnis dengan mahasiswa yang belum mengikuti pendidikan etika bisnis serta perbedaan etika bisnis mahasiswa yang telah mengikuti pendidikan ekonomi syariah dengan mahasiswa yang belum mengikuti pendidikan ekonimi syariah. Sampel penelitian adalah 128 mahasiswa. Data diukur dengan skala likert dan dummy. Analisis data menggunakan independent paired t-test. Hasil penelitian menunjukkan bahwa mahasiswa yang telah mengikuti pendidikan etika bisnis memiliki etika bisnis yang berbeda dengan mahasiswa yang belum mengikuti pendidikan etika bisnis. Selain itu mahasiswa yang telah mengikuti pendidikan ekonomi syariah memiliki etika bisnis yang berbeda dengan mahasiswa yang belum mengikuti pendidikan ekonomi syariah. Pendidikan etika bisnis dan pendidikan ekonomi syariah mampu meningkatkan etika bisnis mahasiswa. 
KEMAMPUAN TEKNIS DAN PENALARAN MAHASISWA DALAM PENGAJARAN AKUNTANSI DI PERGURUAN TINGGI
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.v1i1.1911

Abstract

Tujuan penelitian ini diharapkan mampu menunjukkan kemampuan yang diperoleh mahasiswa melalui proses perkuliahan dan diharapkan menjadi umpan balik bagi pengajaran akuntansi di perguruan tinggi. Analisis data yang digunakan dalam penelitian ini adalah analisis uji beda non-prametrik. Hasil penelitian menunjukkan bahwa pendidikan tinggi tidak hanya menekankan pada pemahaman kompetensi teknis tetapi juga pada konsep-konsep akuntansi yang ada. Pendidikan tinggi lebih menekankan pemahaman  konseptual siswa karena kompetensi teknis yang diberikan kepada siswa masih belum cukup untuk dipraktekkan dalam bidang pekerjaan. Kemauan siswa untuk membaca materi tentang ilmu tidak termasuk bahan-bahan dari dosen secara signifikan berhubungan dengan intensitas  kompetensi logis siswa. Abstract The objective of study is for showing the ability of student, achieved through teaching and learning process and becaming feedback for accounting teaching and learning in higher education. The data analysis used is non-parametric chi square. The finding indicates that higher education does not only emphasize on technical competence understanding but also accounting concepts. Higher education should emphasize more on student conceptual understanding. It is because technical competence is insufficient for being practiced in the job.The students’ willingness for reading additional materials correlates significantly with student logical competence Keywords: technical competence; logical competence; students’ willingness; lecturer’s teaching method
Factors that Determine the Market Value of Professional Football Players in Indonesia
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.26079

Abstract

This study aims to identify the factors that determine the market value of professional football play- ers. The market value of soccer players is obtained from the official website www.transfermarkt.com which contains each professional soccer player’s prices in the transfer market. This study used 205 samples of professional football players in the Indonesian league in 2017. We analyzed this study using multiple linear regression and stepwise analysis with STATA 14 to see the factors that affect professional football players’ market value. The research results prove that age has a negative effect on the player’s market value, while assists, yellow cards, team status, and player status have a posi- tive impact on the player’s market value. On the other hand, goals, red cards, minutes played, and starting11 do not affect market value. Information about various factors that impact the market value of football players can support investment decisions in football club management. The results of this study add to the literature on human resource accounting studies, especially intangible as- sets. The character of football in Indonesia is classified as developing, even though most people are soccer fans, but it does not profit. There is no Indonesian football club that has taken the floor on the stock exchange, unlike in Europe. This study adds the variables Team Status and Player Status as a development of previous research. The determinants of market value can be used as additional information in the financial reporting of football clubs.
Analysis of Corporate Income Tax Reduction A Study Case on Manufacturing Companies in Indonesia in The Year 2008-2014
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 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.v8i1.9115

Abstract

This research aimed to determine the effect of ABTD (Abnormal Book-Tax Differences) before and after tax rate reduction. This research also examined the effect of taxation facility, foreign operation, pretax cash flow from operation, and size of the company towards ABTD. Samples in this research are manufacturing company that listed in Indonesia Stock Exchange 2008-2014 by using method of purposive sampling so there are 357 companies. This research used multiple regression analysis. The result of this research indicates that the foreign operation variable and pretax cash flow from operation variable have positive effect on ABTD. While the size of the company variable has negative effect on ABTD. The conclusions of this research are that tax management depends on foreign operation, and earnings management depends on pretax cash flow from operation and size of the company.
Determinants of Auditor’s Ethical Sensitivity: Data from South Kalimantan
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.

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