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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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The Moderating Role of Corporate Governance on the Relationship between Political Connections and Tax Avoidance
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.v13i1.26359

Abstract

We analyze the influence of political connections on tax avoidance and the moderating role of corporate governance on the relationship between political connections and tax avoidance. The results of panel data regression analysis on 512 observations of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017 shows that political connections do not have a significant effect on tax avoidance. Furthermore, the results of the moderated regression analysis show that the effectiveness of corporate governance positively moderates the effect of political connections on tax avoidance. Although the results of this analysis indicate that a moderating effect on the effectiveness of corporate governance, but the direction of the regression coefficient is positive. Therefore, the second hypothesis in this study is rejected. The results of this study indicate that the corporate governance mechanism in the sample companies is still not optimal in reducing the level of tax avoidance.
The Influence of Dividend Payout Ratio and Free Cash Flow to Debt to Equity Ratio
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.v8i1.9116

Abstract

This study aimed to analyze the effect of dividend payout ratio and free cash flow to the debt to equity at the manufacturing companies which listed in the Indonesia Stock Exchange. The population of this study is manufacturing companies which listed in Indonesia Stock Exchange during the year 2010, 2011, 2012, and 2013 a number of 128 companies. Purposive sampling is used for sampling technique, as many as 33 companies. Data analytical technique in the study is multiple linear regression analysis. The results of this study proved that the dividend payout ratio had significant negative effect on the debt to equity. It showed that the dividend payments appeared as a substitute for debt in the capital structure at the company. Free cash flow positively and significantly influenced debt to equity. It was due to the investment in working capital of the company was greater than the company's operating cash flow.
The Influences of Reputation, Financial Statement Transparency, Accountability, Religiosity, and Trust on Interest in Paying Zakat of Profession
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.v11i1.18729

Abstract

This research aims at examining the influence of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. The population of this study was muzaki who paid zakat at BAZNAS and LAZ Pati Regency. The sampling technique used in this study was purposive sampling technique, which was obtained by 73 respondents. The data analysis technique used in this research was Structural Equation Modelling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. Originality in this study is zakat management organization chosen to be the object of the research, BAZNAS and LAZ at Pati Regency. This is because the phenomenon that occurs is still lack of optimism of zakat accumulation due to the lack of muzaki interest in paying zakat. Therefore, many muzaki distribute their zakat of profession directly to mustahik and it causes injustice among mustahik. The result of the research reveals that reputation, financial statement transparency, religiosity and trust have positive and significant effect on interest in paying zakat of profession. Accountability shows that there is no significant influence on interest in paying zakat of profession. According to the result, it can be concluded that the better the reputation, financial statement transparency and accountability of zakat management organization, the higher the interest in paying zakat of profession through zakat management organization. Furthermore, the higher the religiosity and trust of muzaki towards zakat management organization, the higher the interest in paying zakat of profession through zakat management organization.
DAMPAK PENGGUNAAN PENGUKUR KINERJA DAN EVALUASI DALAM KEMAMPUAN STRATEGIS ORGANISASI
Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 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.v6i1.3243

Abstract

Penelitian ini bertujuan untuk menguji apakah peran pengukuran kinerja dapat memfasilitasi keputusan dan hubungannya dengan evaluasi umpan balik dan umpan kedepan serta dapat mempengaruhi kemampuan dalam menghasilkan kemampuan baru sehingga dapat mempengaruhi hasil kinerja SBU. Penelitian ini dilakukan pada 88 Perusahaan dibidang industri kimia di Serang dan Cilegon, Banten, dengan objek penelitian adalah manajer produksi dan manajer pemasaran. Penelitian ini menggunakan metode penelitian survei dengan pengumpulan data primer berupa kuesioner. Pemilihan sampel yang diuji dalam penelitian ini menggunakan metode purposive sampling, terpilih 47 responden sebagai sampel penelitian. Pengujian hipotesis penelitian menggunakan Partial Least Square (PLS). Hasil dari penelitian ini adalah (1) Peran pengukuran kinerja memfasilitasi keputusan dan mempengaruhi keputusan mempunyai hubungan positif signifikan dengan evaluasi umpan balik dan umpan kedepan, (2) Terdapat hubungan yang positif signifikan antara evaluasi umpan balik dengan kemampuan yang ada. (3) Terdapat hubungan yang positif signifikan antara evaluasi umpan kedepan dengan kemampuan baru, (4) Terdapat hubungan yang positif signifikan antara kemampuan yang ada dengan kemampuan baru, dan (5) Terdapat hubungan yang positif signifikan antara kemampuan yang ada dengan Kinerja SBU saat ini. This study aims to examine whether the role of performance measurement can facilitate decision and its relation to the evaluation of feedback and can affect the ability to produce new capabilities that can affect the outcome of the SBU performance. This study was conducted on 88 Companies in the field of chemical industry in Serang and Cilegon, Banten. The objects of research is the production manager and marketing manager. This study employs survey research with primary data collection in the form of questionnaires. Selection of samples tested in this study uses a purposive sampling method by selecting 47 respondents as samples. Research hypothesis testing uses Partial Least Square (PLS). The results of this study were; (1) facilitate the role of performance measurement and influence decision-making has a significant positive relationship with the evaluation feedback, (2) There is a significant positive relationship between the evaluation feedback with existing capabilities, (3) there is a significant positive relationship between the evaluation of the feed forward with new capabilities, (4) there is a significant positive relationship between existing capabilities with new capabilities, and (5) there is a significant positive relationship between performance capabilities with the current SBU.
PENGARUH TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DAN STRUKTUR KEPEMILIKAN TERHADAP PERSISTENSI LABA
Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 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.v4i2.2172

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh board composition (komposisi dewan komisaris), komite audit, shareholder by manager/director (kepemilikan manajerial), dan  institusional investor terhadap persistensi laba. Desain penelitian ini merupakan penelitian hypothesis testing study. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sebanyak 430 perusahaan. Periode pengamatan penelitian dilakukan dari tahun 2005 – 2010 untuk menetapkan nilai dari variabel persistensi laba dan tahun 2010 untuk mengukur variabel komposisi dewan komisaris, kepemilikan manajerial, komite audit, kepemilikan institusional. Sampel dalam penelitian ini dipilih berdasarkan kriteria-kriteria tertentu (purposive sampling). Melalui kriteria yang ditetapkan, terpilih sampel sebanyak 242 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi, yang bersumber dari Indonesian Capital Market Directory (ICMD) yang diperoleh dari Accounting Corner Fakultas Ekonomi Universitas Negeri Semarang, homepage BEI www.idx.co.id dan annual report.  Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, dan analisis statistik inferensial dengan menggunakan adalah regresi berganda untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa komposisi dewan komisaris, kepemilikan saham oleh manajemen/ kepemilikan manajerial, dan komite audit terbukti secara signifikan berpengaruh terhadap persistensi laba pada α 0,05. Sedangkan kepemilikan institusional tidak berpengaruh secara signifikan terhadap persistensi laba pada α 0,05. Berdasarkan simpulan, saran yang dapat diberikan adalah: (1) BAPEPAM LK sebagai badan yang memiliki kewenangan pengawasan di pasar modal untuk dapat melakukan tindakan yang diperlukan, agar ketentuan mengenai komposisi minimal bagi dewan komisaris independen dapat dipatuhi oleh semua perusahaan yang terdaftar di Bursa Efek Indonesia, (2)  pentingnya digagas mengenai pengaturan tentang batasan minimal kepemilikan saham yang harus dimiliki oleh para jajaran manajemen/direksi.The purpose of this study was to analyze the effect of board composition, audit committee, shareholder by manager / director (managerial ownership), and institutional investors on earnings persistence. The population of this study are all companies listed on the Indonesia Stock Exchange (IDX) of 430 companies. The sample was selected based on purposive sampling. Through the defined criteria, selected a sample of 242 companies.Data analysis method used in this research is the analysis of descriptive statistics, and inferential statistical analysis using multiple regression is to test the research hypothesis. Based on the conclusion, the advice that can be provided are: (1) Bapepam LK as a body that has oversight authority in the capital markets in order to take the necessary measures so that the provision of minimal compositions for independent commissioners be adhered to by all companies listed on the Indonesia Stock Exchange , (2) the importance of the arrangement was initiated on stock ownership threshold that must be owned by management/ directors.
The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity
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.v10i1.12976

Abstract

This study aims to examince the effects of tax avoidance, accrual earning management, real earnings management and capital intensity on the cost of equity. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange which amounted to 146 companies. The sampling technique used was purposive sampling and resulted in 420 units of analysis. This type of research is quantitative causality by performing hypothesis testing analysis is done by using multiple linear regression model. The findings of this research are tax avoidance will add to the risks that must be borne by investors thus increasing uncertainty over their investment. Investors consider that accrual profit management actions are opportunistic as risk-taking actions as well as real profit management actions. While on Capital Intensity, investors assume the information on the company’s fixed assets is not useful in making investment decisions. The conclusions that can be taken are tax avoidance, accrual profit management, and earnings management real positive to the cost of equity. However, capital intensity has a negative effect.
Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Laporan Tahunan
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.v4i1.1960

Abstract

Tujuan dari penelitian ini adalah untuk menguji karakteristik perusahaan (liquidity, profitability, company size, and public stock ownership) yang mempengaruhi  disclousure laporan tahunan baik secara parsial maupun simultan. Populasi pada penelitian ini  adalah properti dan perusahaan real estate di Bursa Efek Indonesia (BEI) dari tahun 2008-2009. Sampelnya adalah 62 perusahaan yang diambil melalui purposive sampling. Data dianalisis dengan menggunakan Analisis Regresi Berganda dibantu oleh SPSS 16 untuk  windowsnya. Hasil penelitian menunjukkan bahwa secara simultan likuiditas, profitabilitas, ukuran perusahaan, dan kepemilikan saham publik mempe-ngaruhi disclousure laporan tahunan. Dan secara parsial, likuiditas, profitabilitas, dan kepemilikan saham publik mempengaruhi disclousure laporan tahunan, sementara itu ukuran perusahaan berpengaruh terhadap disclousure laporan tahunan. The objective of this study is to examine the firm’s characteristics (liquidity, profitability, company size, and public stock ownership) that effect on the disclousure of annual report either partially or simultaneously. The population of this reseacrh was property and real estate companies in Indonesian Stock Exchange (IDX) of   2008-2009. The samples are 62 companies,  taken by applying purposive  sampling. The data are analyzed by using Multiple Regression Analysis assisted by SPSS 16 for windows. The research result indicates that liquidity, profitability, company size, and public stock ownership influenced the disclousure of annual report simultaneously. Partially, liquidity, profitability, and public stock ownership  do not influence the disclousure of annual report, while company size influences the disclousure of annual report.
Analysis of Economic Performance of Manufacturing Companies in Indonesia
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.v9i2.8652

Abstract

This research aimed to analyze the influence of Environmental Performance, Profit Margin, and Environmental Disclosure on the Economic Performance partially, and the influence of the Environmental Performance onEconomic Performance through the Environmental Disclosure as an intervening variable.The research sample included the manufacturing companies that listed in Indonesia Stock Exchange in 2012-2014 and joined the PROPER program by the Ministry of the Environment (MOE),which were composed of 39 companies from the total 141 companies.This research used secondary data from the annual reports of each company obtained from the website of the Stock Exchange (www.idx.co.id) and PROPER report by KLH (www.menlh.go.id). Hypothesis testing in this study used path analysis, t test, and Sobel test. The results of this research indicated that the Environmental Performance and Profit Margin partially has significant influence on the Economic Performance, while the Environmental Disclosure does not have a significant influence toward the Economic Performance, and Environmental Performance has no significant influence on the Economic Performance through the Environmental Disclosure as an intervening variable.
ANALISIS ASIMETRI INFORMASI KEUANGAN DAN NON KEUANGAN (STUDI BANK SYARIAH DI SEMARANG)
Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 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.v2i2.1934

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis informasi asimetri keuangan dan non-keuangan. Dalam mengukur kondisi bank, pelanggan akan mencari informasi sebanyak mungkin mengenai kinerja keuangan. Sampelnya terdiri dari 90 orang staf manajemen bank dan 300 pelanggan. Hasil dari penelitian ini menunjukkan tidak ada perbedaan ekspektasi antara pelanggan, tabungan pelanggan, giro pelanggan, pendanaan pelanggan dan manajemen dalam hal pengiriman informasi keuangan. Sementara itu ada perbedaan antara deposito pelanggan dan manajemen This study aims at analysing financial and non-financial asymmetry information. The sample consists of 90 people of the bank management staff and 300 bank customers. The results of the study show that there is no expectation gap between customers, customers’saving, customers’giro, customers’ funding, and management in terms of financial information delivery. Meanwhile, there is a gap between customers’ deposit and management.
The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case
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.v12i2.25529

Abstract

This study examines the effect of legal audit, internal control system, IT utilization, and internal auditors' role as determinants of the quality of state-property reporting intervened by management optimization. The population is the Tegal Regional employee, who manages state-property, including users, regulators, and keepers in 36 regional offices. This case reflects the management and reporting of state-property in the Indonesia regional. Seventy-six respondents were sampled to answer the research instrument and analyzed it by path analysis. The results show that the internal control system, IT utilization, and state property management optimization positively affect state-property reporting quality. The use of internal control systems and IT utilization positively influence the optimization of state-property management. The results also prove that management optimization mediates the internal control system and IT utilization on state-property reporting quality. Contrary evidence that management optimization does not mediate the impact of legal audits and internal auditors' role on the state property report's quality.

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