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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<![CDATA[Evaluasi Implementasi Laporan Keuangan sebagai Bentuk Akuntabilitas Gereja Katolik Saint Stanislaus Girisonta ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v6i1.3242
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan bentuk penyajian laporan keuangan dan persepsi penyusun laporan keuangan dan pemakai laporan keuangan (stakeholder) mengenai akuntabilitas keuangan dalam bentuk penyajian laporan keuangan Gereja . Metode pengumpulan data dengan metode wawancara dan dokumentasi yang berupa laporan keuangan yang disusun pada tahun 2013. Metode analisis yang digunakan adalah metode analisis deskriptif dengan menganalisis laporan keuangan gereja serta persepsi pemakai laporan keuangan gereja (stakeholders) mengenai tujuan dan manfaat laporan keuangan sebagai bagian dari akuntabilitas gereja. Hasil penelitian menunjukkan bahwa laporan keuangan yang dihasilkan oleh Gereja sudah selaras dengan PSAK No.45 revisi 2011. Akuntabilitas laporan keuangan Gereja sudah baik, dan pertanggungjawaban pengelolaan keuangannya sudah sesuai prosedur. Namun belum terdistribusi dengan baik, sehingga masih terdapat umat yang mempertanyakan pengelolaan laporan keuangan Gereja . This study aimed to determine and describe the form of financial statements as a form of financial accountability of the church, and the perception of authors and users regarding financial accountability in the form of presentation of the financial statements of the Catholic Parish Church of St. Stanislaus Girisonta. Methods of data collection was conducted using interviews and documentation. Meanwhile, the method of analysis used in this study is descriptive analysis method. The results of this study indicate that the financial statements produced by the Parish of St. Stanislaus Catholic Church Girisonta was aligned with the revised SFAS 45, 2011. Accountability of the financial statements of the Catholic Church of St. Stanislaus Parish Girisonta had been good, and their financial management responsibilities was in accordance with procedures. However, it was not well distributed. Therefore, some people kept questioning the management of the financial statements of the Parish of St. Stanislaus Catholic Church Girisonta.]]>
<![CDATA[PENGARUH FREE CASH FLOW DAN STRUKTUR KEMPEMILIKAN TERHADAP DIVIDEND PAYOUT RATIO ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i2.2171
<![CDATA[Penelitian ini bertujuan menguji bagaimana free cash flow dan struktur kepemilikan berpengaruh terhadap dividend payout ratio pada perusahaan nonkeuangan yang terdaftar pada Bursa Efek Indonesia. Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data empiris dari Bursa Efek Indonesia dengan sampel sebanyak 70 perusahaan per tahun untuk tiga periode (2007-2009). Berdasarkan hasil pengujian, ditemukan bahwa variabel yang mempunyai pengaruh yang signifikan terhadap pembagian dividen adalah free cash flow, kepemilikan institusional, dan ukuran perusahaan. Jumlah free cash flow perusahaan yang tinggi, persentase kepemilikan institusional yang rendah, dan ukuran perusahaan yang besar akan menghasilkan dividend payout ratio yang tinggi. Variabel kepemilikan keluarga, kepemilikan asing, kebijakan utang, dan kesempatan investasi tidak terbukti mempunyai pengaruh yang signifikan terhadap Dividend Payout Ratio perusahaan.This study aims at testing the effect of free cash flow and ownership structure on the dividend payout ratio of non-financial companies, listed on the Indonesia Stock Exchange. Multiple regression was employed to analyze data. The study collected empirical data from the Indonesia Stock Exchange consisting of 70 companies. The data were collected from financial report from three consecutive years (2007-2009). The finding indicates that the variables which have a significant effect on the dividend payout ratio are free cash flow, institutional ownership, and firm size. The high free cash flow, the low percentage of institutional ownership, and the large size companies will produce high dividends. The variable of family ownership, foreign ownership, debt policy, and investment opportunities do not significantly effect corporate dividend payout ratio.]]>
<![CDATA[Analysis of Local Financial Management Transparency Based on Websites on Local Government in Java ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v10i1.12558
<![CDATA[The aim of this research is to analyze financial management transparency of local governments in Java using scoring and rating. The financial management transparency of the local governments is scored based on presentation of local financial information uploaded on each local government’s official website in Jawa in the fiscal years 2016.This research is a qualitative research with the object of research is all local government in Java. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. Data analysis in two levels, namely the transparency of local government financial management and identification of local government characteristics based on transparency of financial management. The results show that the Special Capital Region of Jakarta obtained the highest transparency index, at 58, 02% whereas Madiun Regency received the lowest transparency index, at 3, 40%. The average transparency index in Jawa for the fiscal years 2016 was still low, at only 19, 59%.The conclusion of this research is that Java regional governments consider the transparency of local financial management using less important websites because it is considered as a better thing not delivered to the public.]]>
<![CDATA[ADAKAH KANDUNGAN INFORMASI LAPORAN AUDIT WTP DENGAN PARAGRAF PENJELAS DAN LAPORAN AUDIT WDP? ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i1.1959
<![CDATA[Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian yang terdaftar di Bursa Efek Indonesia pada periode 2004-2009. Hasil penelitian menunjukkan bahwa pe-ngumuman laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian tidak secara signifikan mempengaruhi abnormal return. This study aims to investigate the information content of modified audit opinion on market valuation. Modified audit opinions are considered the least departure of standard report. The term modified audit opinion refers to both unqualified audit report with explanatory paragraph and qualified audit report on market reaction. The research was done by using event study method. The sample are companies that have unqualified audit report with explanatory paragraph and qualified audit report that listed in Indonesia Stock Exchange in the period of 2004-2009.The results show that the announcement of unqualified audit report with explanatory paragraph and qualified audit report did not significantly affect the abnormal return.]]>
<![CDATA[The Institutionalization of Accrual Accounting: The Perspective of New Institutional Sociology Theory ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i2.10618
<![CDATA[This study aims to understand an accounting system change of a local government in Indonesia. This study is a qualitative and interpretive case study. Data collection is done through interviews of key actors who were involved in the process of accrual accounting institutionalization and documentation.The result of this study shows that the institutional isomorphism occurs on the implementation of accrual accounting at the local government. Coercive isomorphism are shown by the finding that the adoption of accrual accounting was affected by the central government, namely by issuing the regulations such as Government Regulation no. 71 of 2010 and Regulation of the Minister of Home Affairs no.64 of 2013. Normative isomorphism was found on the findings of consultant and academic involvement in the implementation of accrual accounting. Mimetic isomorphism was found when the local government conducted benchmarking to the other local governments that became the best practice in the accrual accounting implementation in Indonesia. In reality these three forms of institutional mechanism were interact each other, then contribute in influencing the practices and the actors during the accrual accounting institutionalization process in the local government.]]>
<![CDATA[PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL ]]>
<![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.v2i2.1933
<![CDATA[Dalam penelitian ini dilakukan pengujian kembali pengaruh partisipasi anggaran terhadap kiner-ja dari manajerial. Komitmen organisasi dan kepemimpinan organisasi digunakan sebagai variabel moderating dalam penelitian ini. Populasi untuk penelitian ini adalah manajer pemasaran dan manajer teknis di perusahaan properti di Jakarta. Berdasarkan Indonesian Real Estate Assosiation wilayah Jakarta, jumlah perusahaan properti pada tahun 2005 adalah 325, sehingga populasi tertutup 650 manajer. Pengujian sampel acak sederhana digunakan untuk mengambil sampel sebanyak 87 responden. Metode yang digunakan adalah model persamaan struktural dengan partial least square equation. Hasil penelitian ini menunjukkan bahwa komitmen organisasi tidak mempengaruhi hubungan partisipasi anggaran terhadap pengaturan hasil manajemen, dan kepemimpinan tidak mempengaruhi hubungan partisipasi anggaran penataan terhadap hasil manajemen. This research empirically retested the influence of budget participation to the managerial performance. Organization commitment and organization leadership are used as moderating variables. The population for this research is marketing managers and technical managers work in property companies in Jakarta. According to Indonesian Real Estate Assosiation in  Jakarta, there are 325 property companies in 2005, so that the population for this study is 650 managers. A simple random sampling is used to take 87 respondents. The statistical method used is structural equation model with partial least square equation.The result of this research shows that organization commitment does not influence the correlation between participation of budget arrangement and the management performance, and leadership does not influence the correlation between participation budget arrangement and the management performance.]]>
<![CDATA[Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries ]]>
<![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.v12i2.25252
<![CDATA[This research aims to provide empirical evidence about the effect of earnings management on the audit fee spent by listed firms in ASEAN-5. This research was conducted using regression analysis with sample of 5.396 firm year listed in ASEAN countries, such as Indonesia, Malaysia, Philippines, Singapore, and Thailand from 2010-2014. The result of this study indicates that earnings management will increase audit fee. It is due to earnings management increase inherent risk faced by auditor.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga terhadap Kinerja Perusahaan dengan Agency Cost Sebagai Variabel Moderating ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i2.4120
<![CDATA[Penelitian ini dilakukan untuk menguji pengaruh kepemilikan keluarga terhadap kinerja perusahaan dengan dimoderasi oleh agency cost. Kepemilikan Keluarga menggunakan indikator presentase jumlah saham yang dimiliki oleh keluarga, kinerja perusahaan menggunakan proksi Return On Assets (ROA) dan Agency cost diukur dengan biaya operasi manajerial. Populasi dalam penelitian ini adalah manufaktur yang yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2013. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh 140 sampel yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi moderated regression analysis (MRA). Hasil penelitian ini menunjukkan adanya pengaruh positif Kepemilikan Keluarga terhadap kinerja perusahaan perusahaan. Namun Agency Cost sebagai variabel moderating memperlemah hubungan kepemilikan keluarga dan kinerja perusahaan. Dengan demikian penelitian ini dapat disimpulkankan bahwa pada perusahaan keluarga dimana terbukti dapat meningkatkan kinerja perusahaan tetapi biaya keagenan menjadi lebih besar dikarenakan masalah agensi antara pemegang saham mayoritas dan minoritas yang menegaskan bahwa efek entrenchment lebih dominan. Implikasi dari penelitian ini, perusahaan akan lebih efisien dalam berinvestasi dan lebih cermat dalam mengambil keputusan.This study was conducted to examine the influence of family ownership on corporate performance with moderated by the agency cost. Family ownership using the indicator percentage of shares owned by the family, the company's performance using proxy Return On Assets (ROA) and the cost Agency measured by operating expense management. Population in this research are manufacturing companies listing in Bursa Efek Indonesia (BEI) in 2011-2013. The sampling technique using purposive sampling method and obtained 140 samples that meet the criteria. Techniques of analysis using regression analysis moderated regression analysis (MRA). Results of this study indicate a positive influence of family ownership on firm performance company. However Agency Cost as moderating variable weaken the ties of family ownership and corporate performance. This study therefore can be concluded that the company where proven to improve the performance of the company but the cost becomes greater agency because the agency problem between majority and minority shareholders who asserted that the entrenchment effect is more dominant. The implications of this research, the company would be more efficient to invest and be more careful in taking decisions.]]>
<![CDATA[PENGARUH KESEMPATAN INVESTASI, KONSENTRASI KEPEMILIKAN, LEVERAGE, KOMPOSISI AKTIVA, UKURAN PERUSAHAAN, DAN FAKTOR REGULASI TERHADAP KUALITAS GOOD CORPORATE GOVERNANCE ]]>
<![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.v5i2.2994
<![CDATA[Penelitian ini dilakukan untuk membuktikan secara empirik karakteristik perusahaan seperti kesempatan investasi, konsentrasi kepemilikan, tingkat leverage, komposisi asset, ukuran perusahaan, dan faktor regulasi perusahaan terhadap kualitas implementasi Good Corporate Governance. Penelitian ini menggunakan sampel 65 perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2010 sampai 2013. Hasil penelitian menunjukkan bahwa variabel komposisi aktiva dan industri perbankan dan non perbankan mempengaruhi kualitas corporate governance. Variabel komposisi aktiva berpengaruh negatif terhadap kualitas corporate governance perusahaan sedangkan variabel jenis industri perbankan dan non perbankan berpengaruh positif terhadap kualitas corporate governance yang diterapkan oleh perusahaan. Implementasi corporate governance di perusahaan perbankan lebih lemah dibandingkan dengan yang diterapkan oleh perusahaan non perbankan. This research tries to find out the empirical evidence of determinants affects company characteristic such as investment opportunities, ownership concentration, leverage, assets composition, firm size, and regulation factors to quality of corporate governance. This research uses sample of 65 listed company in Indonesia Stock Exchange for year 2010-2013. The result of this research shows that assets composition variable implemented in company and banking industry affects corporate governance implemented company. Assets composition variable negatively affects to quality of corporate governance in company, whereas banking industry positively affects to quality of corporate governance in company. This research also finds that corporate governance implementation banking industry is lower than non banking industry.]]>
<![CDATA[Reveal Voluntary Auditor Switching Determinants in Indonesia: Evidence from Financial Services Sector ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v11i1.18042
<![CDATA[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]]>
