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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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BIAYA KEAGENAN DAN MEKANISME CORPORATE GOVERNANCE PADA RASIO PEMBAYARAN DIVIDEN
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.v3i2.1950

Abstract

Tujuan penelitian ini adalah untuk mengkaji tentang Dividend Payout Ratio (DPR). Data yang digunakan adalah data panel dimana data tersebut merupakan kombinasi antara data time series dan data cross section data. Metode estimasi yang digunakan adalah generalized least square (GLS) de-ngan poolled regression and fixed effect (covariance model). Berdasarkan restricted F test, diketahui bahwa fixed effect model adalah model yang paling baik untuk menjelaskan Dividend Payout Ratio. Hal ini berarti bahwa elemen perusahaan mempengaruhi model structure. Hasil dari penelitian ini mengindikasikan bahwa pengaruh mekanisme corporate governance and transaction cost variable on dividend payout ratio merupakan hipotesis yang sesuai dan agency cost variables tidak mendukung hipotesis. This research investigate model of Dividend Payout Ratio (DPR). The data used are panel data, in which they are a combination of time series data and cross sectional data. The estimation method used is ge-neralized least square (GLS) with poolled regression and fixed effect (covariance model). Based on the restricted F test, it is known that fixed effect model is the best model to explain Dividend Payout Ratio. It means that element of company affects model structure. The findings of this study indicate that the effect of corporate governance mechanism and the transaction cost variable on the dividend payout ratio is the appropriate hypothesis, and the agency cost variables don`t support hypothesis.
Fiscal Distress of Local Government Study on Regencies/Cities in the Provinces of East Nusa Tenggara, Maluku, and North Maluku
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.v8i2.9315

Abstract

This study aims to examine the factors that influence the occurrence of fiscal distress in local government. The degree of decentralization, local financial dependency ratio and local financial independence ratio were used to predict fiscal distress. The method used in this study is a quantitative research and used the regencies/cities in the province of East Nusa Tenggara, Maluku and North Maluku were taken as samples. The results showed different result with previous studies, that the degree of decentralization, local financial dependency ratio and local financial independence ratio do not affect the fiscal distress.
PENGARUH KARAKTERISTIK KOPERASI TERHADAP PERMINTAAN JASA AUDIT: STUDI EMPIRIS KOPERASI DI KOTA SEMARANG
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.v1i1.1907

Abstract

Beberapa variabel seperti jumlah anggota, besar kecilnya suatu organisasi, rasio gearing dan rasio likuiditas terhadap permintaan audit internal koperasi mempunyai dampak empiris. Penelitian ini menggunakan 78 koperasi sebagai responden di Semarang yang menyelenggarakan rapat anggota tahunan pada tahun 2004 -2005. Analisis data menggunakan regresi logistik. Hasil menunjukkan bahwa variabel independen yaitu jumlah anggota, besar kecilnya suatu organisasi, rasio gearing dan rasio likuiditas adalah signifikan secara parsial dan simultan. AbstractSome variables such as member number, organization size, gearing ratio and liquidity ratio to the demand of external audit in cooperative have empirical impact. The respondents of this research were 78 cooperative organizations in Semarang, which have annual member meeting in 2004-2005. Logistic regression was used to analyze the data. The result shows that partially and simultaneously the independent variables have significant influence to the demand of audit services Keywords: extern audit; logistic regression; member number; size cooperation; gearing
The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 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.v12i1.22753

Abstract

The purpose of this research is to test the level of misfit business strategy with management control system will negatively associate to company performance. This study contributes to the existence of an empirical test of the existence of the concept of business strategy misfit with the management control system will negatively associate the company performance based on contingency-fit approach. In addition, the results of this study are expected to be a consideration for managers in the service industry to consider contingency factors in organizational design to improve company performance. The research was conducted by survey method (questionnaire) and purposive sampling at 227 star hotels industry type in Bali which sourced from Tourism Office of Bali Province 2018. Research respondents are senior managers with a minimum 1 year working period and have comprehensive information on company policies and operations. Using statistical method of regression with residual approach (bivariate analysis), the result of research indicate that  the result of research show according to hypothesis in research that there is influence of strategic misfit business with MCS negatively affect to financial performance and non- financial performance in hotel industry in Bali.
Pengaruh Laba Bersih, Arus Kas Operasional, Investment Opportunity Set dan Firm Size terhadap Dividen KAS (Studi Kasus Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2012)
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.v6i2.3256

Abstract

This study aimed to investigate the influence of net profit, operating cash flow, investment opportunity set, and firm size on cash dividend. The sample of this research is manufacturing companies list on Indonesia Stock Exchange (BEI) in period 2010-2012 published by www.idx.co.idand posted at Indonesia Capital Market Directory (ICMD). There are 28 acquired companies that meet the criteria specified. The analysis method use multiple regression analysis with level of significance 5%. The conclusion of this research based on  t-statistic result.The result of this research proved that variable net profit have significantly positive influence on cash dividend. Operating cash flow have significantly positive influence on cash dividend. Investment opportunity set hasn’t significantly and have negative correlation influence towards cash dividend. Firm size hasn’t significantly but have positive correlation influence toward cash dividend.Penelitian   ini   bertujuan   untuk   menganalisis   pengaruh   laba   bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia periode tahun 2010-2012. Data yang digunakan adalah laporan keuangan dari masing-masing perusahaan sampel, yang dipublikasikan melalui website www.idx.co.id. dan termuat dalam Indonesia Capital Market Dierctory (ICMD). Data yang memenuhi kriteria penelitian terdapat 28 perusahaan. Penelitian ini menggunakan alat uji statistik dengan pendekatan analisis regresi linier berganda dengan tingkat signifikansi 5%. Kesimpulan pengujian diambil berdasarkan hasil uji t-Statistik. Hasil pengujian ini menunjukkan bahwa pengujian pada variabel laba bersih terhadap dividen kas terbukti berpengaruh positif dan signifikan. Pengujian pada variabel arus kas operasional terhadap dividen kas terbukti berpengaruh positif dan signifikan.Pengujian pada variabel investment opportunity set (ios)terhadap dividen kas terbukti berpengaruh negatif dan tidak signifikan. Pengujian pada variabel firm size terhadap dividen kas terbukti berpengaruh positif dan tidak signifikan. 
ANALISIS KEMAMPUAN PREDIKSI ARUS KAS OPERASI (STUDI PADA BURSA EFEK INDONESIA)
Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 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.v5i1.2561

Abstract

Arus kas operasi merupakan arus masuk dan keluar dari kas dan setara kas yang berasal dari aktivitas operasi yaitu aktivitas penghasil utama pendapatan perusahaan. Arus kas operasi sebagian besar berasal dari aktivitas berulang yang dilakukan oleh perusahaan secara terus menerus, sehingga arus kas operasi sudah dapat dianggarkan sebelumnya. Penelitian ini dilakukan dengan tujuan untuk menguji kemampuan prediksi arus kas operasi. Data dari seluruh emiten saham yang terdaftar di Bursa Efek Indonesia pada akhir tahun 2009, dianalisis dengan analisis regresi sederhana dan korelasi Pearson. Hasil penelitian menunjukkan bahwa arus kas operasi memiliki kemampuan prediksi satu tahun ke depan dalam 6 sektor industri, yaitu pertanian, pertambangan, industri barang dan konsumsi, property dan real estate, transportasi dan infrastruktur serta perdagangan jasa. Hasil penelitian juga menunjukkan bahwa arus kas operasi tidak memiliki kemampuan prediksi satu tahun ke depan dalam 3 sektor industri, yaitu industri dasar dan kimia, aneka industri dan keuangan. Operating cash flow is inflow and outflow of cash. It isequal to the cash comes from the operating activities;it is revenue-producing activities. Operating cash flow mostly is from continuous and repeated activities, therefore the operating cash flow can be well budgeted. This research is intended to testthe predictive capability of operating cash flow. The data from all issuers whose shares are listed on the Indonesia Stock Exchange in late 2009, were analyzed by using simple regression analysis and Pearson correlation. The result shows that operating cash flow has predictive capability over the next year in six industrial sectors; they are agriculture, mining, food and goods industry, property and real estate, transportation and infrastructure, and trade in services. The result of study also shows that the operating cash flow does not have the ability to predict one year ahead in 3 industrial sectors, namely basic industry and chemical, various industry and finance.
Does Religiosity Improve Tax Compliance? An empirical research based from gender
Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 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.v10i1.12997

Abstract

Religiosity and love of money plays an important role in determining individual compliance with tax regulations in developing countries. This research examines the influence of love of money and religiosity on tax evasion. In addition, it studies the relationship between love of money, religiosity, and tax evasion based from a gender. The research data were obtained from 8 private universities in Special Region of Yogyakarta with 207 samples and it uses convenience sampling. The number of samples was determined by convenience sampling method. Analysis data uses regression analysis. The results indicate that love of money has significant effect on tax evasion, while religiosity has no significant effect on tax evasion. There is significant difference between love of money and tax evasion from a gender perspective. The conclusion of this research is tax evasion in Indonesia determined by love of money and not given by religiosity. Moreover, sex is not an indicator in tax evasion and love of money.
PENGARUH REFORMASI PENYUSUNAN ANGGARAN TERHADAP KUALITAS APBD KOTA SEMARANG
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.v3i1.1941

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD di Kabupaten Semarang. Sampel dari penelitian ini terdiri dari organisasi non pemerintah, tokoh masyarakat, organisasi publik, institusi akademik, perguruan tinggi dan mass media di Semarang Jawa Tengah. Ada 36 responden yang telah mengembalikan kuesioner. Hasil dari penelitian ini adalah ada dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD. Abstract This study aims to get the empirical evidence of the effects of public accountability, public participation, public transparency, and APBD performance approach to the quality of APBD in Kabupaten Semarang. The sample of this research consists of Non-Government Organization, public figure, public organization, academic institutions, colleges, and mass media in Semarang, Central Java. The questionnaires were distributed and they are returned back by 60 respondents. The result of study shows that there are effects of public accountability, public participation, public transparency, and APBD performance approach to quality of APBD.
Prevention Strategy of Income Smoothing Practices with Good Corporate Governance Mechanism
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.v8i1.9142

Abstract

The purpose of this study is to investigate the differences of income smoothing based on the number of independent commissioners, the number of audit committee, auditors’ quality, foreign ownership, managerial ownership, and institutional ownership. The population of this research is manufacturing company listed in Indonesia Stock Exchange (IDX). By purposive sampling, the study got 70 manufacturing companies listed in IDX from 2011 until 2013. Income smoothing was measured by Eckel index. The research used Man-Whitney U test for testing the hypothesis. The result of this research showed that there was no difference of income smoothing based on the number of independent commissioners, the number of audit committee, auditors’ quality, foreign ownership, and managerial ownership. This study also found that there was difference of income smoothing based on institutional ownership. This study gives advice in order to potential investors who want to invest in a manufacturing company should choose to invest in a manufacturing company that has high institutional ownership. Because from the result of the study, company with high institutional management is proven able to reduce the motivation of the management to take income smoothing action.
INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng)
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.v1i2.1921

Abstract

Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor. Populasi dalam penelitian ini adalah auditor pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) perwakilan Provinsi Jawa Tengah yang berjumlah 135 orang, dengan proporsional random sampling. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa independensi dan kompetensi auditor mempunyai pe-ngaruh yang signifikan terhadap hasil opini auditor. Oleh karena itu, auditor disarankan untuk tetap konsisten dengan sikap independen dan kompetensinya sehingga hasil opini yang dikeluarkan dapat lebih maksimal. Abstract The purpose of this study was to determine the influence of empirical evidence of auditor independence and competence of partially and simultaneously to the auditor’s opinion. The population in this study were the auditors in the Republic of Indonesia Supreme Audit Board (BPK RI) representative of Central Java province, amounting to 135 people with proportional random sampling Based on the results of this study can be concluded that the independence and competence of auditors have a significant influence on the auditor’s opinion. Therefore, auditors are advised to remain consistent with an independent attitude and competence so that the opinion is issued can get more leverage.Keywords: opinion auditor; auditor independence; auditor competence

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