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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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Pengaruh Struktur Modal, Ukuran Perusahaan, Asimetri Informasi, dan Profitabilitas terhadap Kualitas Laba
Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 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.v7i2.4121

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, ukuran perusahaan, asimetri informasi, dan profitabilitas terhadap kualitas laba. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang  terdaftar di Bursa Efek Indonesia (BEI) yang berjumlah 123 perusahaan. Pengambilan sampel dilakukan dengan mengunakan metode purposive sampling dan diperoleh sebanyak 59 perusahaan. Data di analisa dengan menggunakan Regresi Linier Berganda. Hasil analisis data menunjukkan bahwa struktur modal yang diproksikan dengan leverage dan profitabilitas yang diproksikan oleh return on asset (ROA) memiliki pengaruh dengan kualitas laba. Sementara itu ukuran perusahaan yang diproksikan dengan Ln Log total Asset dan asimetri informasi yang diproksikan dengan Spread tidak memiliki pengaruh dengan kualitas laba. Hasil penelitian secara simultan menunjukkan bahwa seluruh variable independen berpengaruh terhadap kualitas laba. Penelitian selanjutnya bisa menggunakan proksi lain untuk mengukur kualitas laba seperti Corporate Governance.This study aimed to analyze the effect of capital structure, company size, asymmetry of information, and the profitability of the quality of earnings. The study population was all companies listed on the Indonesian Stock Exchange (BEI), which amounted to 123 companies. Sampling was done by using purposive sampling method and obtained as many as 59 companies. Data were analyzed using multiple linear regression. The result showed that the capital structure and leverage proxies with proxy profitability by return on assets (ROA) has influence with the quality of earnings. While the size of the company which is proxied by Log Ln total assets and information asymmetry Spread proxy with no influence by the quality of earnings. Simultaneous research results show that all the independent variables affect the quality laba. Future studies could use another proxy to measure the quality of earnings as Corporate Governance.
ANALISIS PERBEDAAN KETEPATAN WAKTU INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
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.v5i2.2995

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan ketepatan waktu Internet Financial Reporting (IFR) berdasarkan karakteristik perusahaan dan mekanisme corporate governance pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Variabel karakteristik perusahaan diukur berdasarkan ukuran perusahaan, umur listing perusahaan, tingkat profitabilitas, tingkat leverage, dan tingkat likuiditas. Variabel mekanisme corporate governance diukur dengan kepemilikan manajerial, kepemilikan institusional, dan jumlah komisaris. Sampel penelitian adalah sebanyak 115 perusahaan manufaktur yang terdaftar pada BEI tahun 2011. Metode analisis data menggunakan Mann-Whitney U Test. Hasil penelitian menunjukkan terdapat perbedaan ketepatan waktu internet financial reporting berdasarkan karakteristik ukuran perusahaan, umur listing perusahaan, kepemilikan manajerial. Sementara itu variabel profitabilitas perusahaan, tingkat leverage perusahaan, tingkat likuiditas perusahaan, kepemilikan institusional, dan jumlah dewan komisaris tidak terdapat perbedaan ketepatan waktu internet financial reporting. The objective of this research is to investigate the timeliness of internet financial reporting (IFR) based on firm characteristics and mechanisms of corporate governance in manufacturing companies listed on Indonesia Stock Exchange (BEI). Variables of firm characteristic are firm size, age of company listing, profitability, leverage, and liquidity. The mechanism of corporate governance variables are managerial ownership, institutional ownership, and the number of commissioners. The study collected data from 115 manufacturing companies listed on BEI in 2011. Data analysis used in this research is Mann-Whitney U Test. The results indicate that there are differences in the timeliness of internet-financial reporting based on firm size, age of company listings, and managerial ownership. The study could not provide enough evidence that there is significant difference of internet-financial reporting timeliness based on companies’ profitability, leverage, liquidity, institutional ownership, and the number of commissioners.
Transparency as a Way to Anticipate Tax Avoidance through Corporate Social Responsibility
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.v11i1.18582

Abstract

Not all CSR is based on firm’s ethical principle in running business. Occasionally, CSR is done to cover the opportunistic behavior of a firm, acting for its own interest. On the other hand, public firms are required to behave transparently as part of good corporate governance. Based on this framework, this research aims to know if transparency affects the relationship between CSR and tax avoidance. This study uses 162 samples of manufacturing firms listed in BEI, observed within the period of 2015-2017. Using multiple regression analysis in SPSS, this study proves that CSR and transparency affect the behavior of tax avoidance. The research also demonstrates that transparency is capable of mediating the relationship between CSR and tax avoidance
ANALISIS RENTABILITAS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) DI JAWA TENGAH
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.v3i2.1951

Abstract

Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh liquidity, solvability, cost efficiency dan size terhadap economic rentability baik secara parsial maupun simultan. Populasi dari penelitian ini adalah Koperasi Pegawai Republik Indonesia (KPRI) yang terdaftar pada DINPERINDAGKOP and UMKM dari tahun 2008 sampai 2009. 97 KPRI dari 7 kota dipilih secara random sebagai sampel. Data dianalisis dengan menggunakan descriptive statistics dan multiple regression. Hasilnya memperlihatkan bahwa solvability, cost efficiency and size mempengaruhi economic rentability; liquidity tidak mempengaruhi economic rentability; dan liquidity yang simultan, solvability, cost efficiency and size mempengaruhi economic rentability. The purpose of this study is to investigate the influence of liquidity, solvability, cost efficiency and size to the economic rentabilityboth partially and simultaneously. The populations of this study were Koperasi Pegawai Republik Indonesia (KPRI)listed at DINPERINDAGKOP and UMKM in their citiesfrom 2008 to 2009. 97 KPRIs from 7 cities are chosen randomly as samples. The data are analyzed by using descriptive statistics and multiple regression. The results show that solvability, cost efficiency and size influence the economic rentability; liquidity doesn’t influence economic rentability; and simultaneous liquidity, solvability, cost efficiency and size influence the economic rentability.
Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 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.v9i1.11998

Abstract

This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.
PENGARUH KEBIJAKAN DEVIDEN TERHADAP KINERJA KEUANGAN: RASIO AKTIVITAS SEBAGAI VARIABEL MODERATING
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.v1i1.1906

Abstract

Pembagian dividen yang lebih rendah akan meningkatkan laba yang ditahan. Tapi aset yang lebih tinggi tidak akan meningkatkan kinerja keuangan kecuali aset dikelola dengan baik. Tujuan dari penelitian ini adalah untuk menguji dampak perubahan rasio aktivitas pada hubungan antara perubahan kebijakan dividen dan perubahan kinerja keuangan. Lima puluh sembilan perusahaan yang terdaftar di Bursa Efek Jakarta pada akhir tahun 2004 dan yang sudah mendistribusikan dividennya untuk tahun 2004 dan 2005, dianalisis dengan uji residu. Hasil penelitian menunjukkan bahwa aktivitas rasio perubahan tidak berdampak pada hubungan antara perubahan kebijakan dividen dan perubahan kinerja keuangan. AbstractLower dividend distribution will increase retained earnings. However higher assets will not increase the financial performance unless the assets are well managed. The objective of this research is to examine the impact of activity ratio changes on the correlation between dividend policy changes and financial performance changes. Fifty nine companies listed at Jakarta Stock Exchange at the end of 2004 and have distributed their dividends for 2004 and 2005, were analyzed by residual test. The results show that activity ratio changes have no impact on the association between dividend policy changes and financial performance changes.Keywords: dividend distribution; dividend policy; activity ratio; financial performance
Utilising SATA in Measuring Students’ Understanding of Financial Statements: A Survey among Non-Accounting Students
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.v12i1.24811

Abstract

Accounting is perceived as a complicated process due to its technical difficulties. However, accounting knowledge is undeniable essential to complete a business plan. The ‘Simplified Accounting Template for Apprentice’ (SATA) is developed to facilitate students especially non-accounting students who have very little accounting knowledge in preparing proforma financial statements at the financial section in the business plan. SATA act as integral part of technology used in accounting education to improve students’ understanding on accounting and help them to complete the business plan. The objective of this paper is to access the level of students’ understanding on accounting with the introduction of SATA in teaching and learning which finally can assist them to prepare financial statements. A hands-on workshop was conducted by accounting lecturers in UiTM Malacca Branch Jasin Campus on SATA to assist the students in completing the business plan for financial section. A questionnaire was given at the end of the workshop to the students to gather their feedback related on SATA and give their perceptions using SATA in preparing financial statements. This study found that more than 80% respondents admitted that SATA improved their understanding on accounting terms such as terms of non-current assets, non-current liabilities, sales, purchases, 85% agreed that SATA took lesser time to prepare financial statements, 90% found that SATA was very easy to use as compared to manually prepared the financial statements and facilitates in analyzing financial performance and 91% agreed that SATA really help them in completing their business plan particularly in financial section. On overall most of respondents admitted that SATA increase their understanding in preparing financial statements. This study also revealed that most of the respondents understand the component of Statement of Profit or Loss and Statement of Financial Position embedded in SATA. 
Budaya Tri Hita Karana sebagai Pemoderasi Pengaruh Kompleksitas Tugas terhadap Kinerja Internal Auditor (Studi Pada Kantor Inspektorat di Provinsi Bali)
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.v6i2.3257

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas terhadap kinerja internal auditor  dengan budaya Tri Hita Karana sebagai  variabel moderating  di Kantor Inspektorat di Provinsi Bali. Populasi penelitian adalah seluruh auditor di 6 (enam) Kantor Inspektorat di Bali (Klungkung, Karangasem, Gianyar, Bangli, Buleleng dan Badung). Teknik sampling yang digunakan purposive sampling dengan kriteria tertentu, yaitu kerja internal auditor minimal 1 tahun. Desain penelitian yang digunakan dalam penelitian ini adalah metode survei dengan menyebarkan kuesioner. Analisis data menggunakan regresi linier berganda dan moderated regression analysis. Hasil analisis data menunjukkan bahwa terdapat pengaruh kompleksitas tugas terhadap kinerja internal auditor dan moderasi tri hita karana pada kompleksitas tugas berpengaruh terhadap kinerja internal auditor pada Kantor Inspektorat di Provinsi Bali This study aimed to examine the effect of task complexity on the performance of the internal auditor with Tri Hita Karana culture as a moderating variable in the Office of the Inspectorate in Bali Province. The study population was all auditors in 6 (six) Office Inspectorate in Bali (Klungkung, Karangasem, Gianyar, Bangli, Buleleng and Badung). The sampling technique used purposive sampling to certain criteria, namely the internal auditor's work a minimum of 1 year. The research design used in this study is a survey method by distributing questionnaires. Analysis of data using multiple linear regression and moderated regression analysis. The results of the data analysis showed that there are significant task complexity on the performance of the internal auditors and the moderation of Tri Hita Karana on the complexity of the task affect the performance of the internal auditor in the Office of the Inspectorate in Bali Province
INTERNALISASI PENDIDIKAN KARAKTER DALAM AKUNTANSI (INSPIRASI) DIARY (SOLUSI KONSERVASI MORAL)
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.v5i1.2562

Abstract

Pendidikan yang dalam UU No. 20 Tahun 2003 tentang SISDIKNAS bertujuan untuk berkembangnya potensi peserta didik agar menjadi manusia yang beriman dan bertaqwa kepada Tuhan Yang Maha Esa, berakhlak mulia, sehat, berilmu, cakap, kreatif, mandiri, dan menjadi warga negara yang demokratis serta bertanggung jawab (pasal 3). Namun kenyataannya, Kondisi sosial, kultural masyarakat kita akhir-akhir ini memang mengkhawatirkan. Masyarakat kita menghadapi krisis kronis dan perilaku positif hilang termakan zaman digantikan produksi perilaku negatif yang cenderung destruktif. Pembentukan karakter merupakan salah satu tujuan pendidikan nasional. Pendidikan karakter menjadi semakin mendesak untuk diterapkan dalam lembaga pendidikan kita. Sekolah merupakan salah satu wadah yang tepat untuk mengembangkan pendidikan karakter bagi anak. Belajar Akuntansi tidak hanya sekedar terampil dalam berhitung, tetapi juga menumbuhkan karakter rasional, jujur, obyektif, kontrol diri, progesif, keterbukaan pada aneka pendapat, eksploratif, dan ketekunan lewat pelajaran Akuntansi. Oleh karena itu, perlu dipersiapkan metode khusus dalam upaya mempersiapkan dan mengintregasikan seluruh nilai-nilai pendidikan serta karakter agar terjadi keseimbangan antara penguasaan bidang ilmu akuntansi dengan kemampuan non-akademik merupakan amanahnya untuk meningkatkan kualitas kehidupan bangsa. Inspirasi Diary dimanfaatkan untuk menginternalisasi pendidikan karakter pada siswa. Desain inspirasi diary adalah pembukuan uang saku siswa dan rencana pengembangan diri dan di evaluasi oleh guru. Adanya pembukuan mengenai uang saku maka peseta didik akan mengenal pendidikan cara mempertanggung jawabkan keuangan orang tua, kasih sayang terhadap orang tua, disiplin, tanggung jawab sikap hemat dan saling menghormati dan lain-lain. National Education System in Indonesia aims at developing a student’ potentials in order to become a human being who is faithful and devoted to God Almighty, noble, healthy, knowledgeable, skilled, creative, and independent. Furthermore, he is also expected to be a democratic and responsible citizen. However, the reality shows that social conditions and society cultures these days arealarming. Our society is facing a crisis of chronic. Moreover, positive behavior is replaced by the negative behavior that tends to be destructive. Character is one of national education goals. Character education is becoming increasingly urgent to be applied in our educational institutions. Character must be built and developed.Learning Accounting does not only focuson math, but also onhaving rational character, honesty, objectiveness, self-control, progressiveness,open minded to various opinions, exploratory minded, and dilligence. Therefore, an inspring diary needs to be applied for internalizing the character education. The design of inspiring diary is about bookkeeping for students’ pocket money and a plan for developing students’ potentials which are evaluated by teachers. It aims for giving lessons to the students about responsibility, love, discipline, trhiftiness, and having respect to the others
Factors Affecting The Use of Management Accounting Practices in Small and Medium Enterprises: Evidence from 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.v10i2.17307

Abstract

Small and medium sized enterprises (SMEs) contribute to the development of both developed and developing countries economy. Nevertheless, the focus of the studies in management accounting field is still in the developed countries. Studies on the adoption of management accounting practices (MAPs) in developing countries are still too little. This study explores the level of adoption of MAPs in SMEs sector in one of the developing countries in Indonesia. This study also examines factors which may affect the extent of use of MAPs in SMEs. Logistic regression is applied to analyze the data and to test the hypotheses. It is observed that qualification of internal accounting staffs, participation of owner/manager, and size of the firm significantly affect the use of MAPs in SMEs. The paper serves as a stepping stone to the research in the fields of management accounting and organizational design in Indonesian SMEs.

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