cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dhini Suryandari
Contact Email
jda@mail.unnes.ac.id
Phone
-
Journal Mail Official
jda@mail.unnes.ac.id
Editorial Address
-
Location
Kota semarang,
Jawa tengah
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
 45   46   47   48   49 
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE DAN PROFITABILITAS TERHADAP KEBIJAKAN INVESTASI PERUSAHAAN
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.v3i1.1942

Abstract

Penelitian ini menguji dampak kepemilikan managerial, buku besar dan profitabilitas pada kebijakan investasi perusahaan pada sampel perusahaan manufaktur yang ada di Indonesian Stock Exchange. Metode purposive sampling digunakan untuk menentukan sampel dan analisis multiple regression digunakan untuk menguji hipotesis. Hasil dari penelitian ini menunjukkan bahwa kepemilikan manajerial tidak berpengaruh secara signifikan pada kebijakan investasi perusahaan, buku besar berpengaruh positif pada kebijakan investasi publik, sedangkan profitabilitas berpengaruh positif terhadap investasi kebijakan publik. This research tests the effect of managerial ownership, leverage, and profitability on corporate investment policy for a sample of manufacturing companies listed in Indonesian Stock Exchange over the period 2006-2008. Population of this research is all of manufacturing companies at Indonesian Stock Exchange. Purposive sampling method was employed and the data analysis technique was classic assumption test: multicollinearity test, autocorrelation test, heteroscedasticity test, and normality test. The hypothesis test used multiple regression analysis. The results show that managerial ownership has no significant effects on corporate investment policy; leverage positively affects corporate investment policy; while profitability positively affects corporate investment policy.
The Influence of Relativism, Idealism, and Gender on The Students’ Academic Cheating Behaviour
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.v8i1.9144

Abstract

This study aims to analyze the influence of relativism, idealism, and gender toward academic cheating behaviour of accounting students of Diponegoro University. The samples in this study were taken by using purposive samplings’ data collection method. The number of sample that used in this study was 250 respondents. The data obtained were analysed by using Linier Regression technique. The result of this research show that relativism positively significant related to academic cheating behaviour of accounting students and idealism negatively significant unrelated to academic cheating behaviour of accounting students. Moreover, gender does significantly related with negative direction of relation to academic cheating behaviour of accounting students.
PENGARUH KUALITAS PELAYANAN INTERNET BANKING TERHADAP KEPUASAN DAN LOYALITAS KONSUMEN PADA BANK SWASTA
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 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.v2i1.1922

Abstract

Tujuan Penelitian ini adalah untuk mengkaji mutu internet banking terhadap kepuasan pelanggan. Pesertanya sebanyak 145 pelanggan yang biasanya menggunakan internet banking dalam melakukan transaksi pada 5 perbankan di Palembang. Regresi ganda dan sederhana digunakan untuk menguji hipotesis. Hasilnya menunjukkan bahwa kualitas internet banking bisa mempengaruhi kepuasan pelanggan. Dimension of tangible, responsiveness and empathy mempunyai dampak yang signifikan, tetapi tidak berlaku untuk dimension of reliability and assurance.  Penelitian ini juga menemukan bahwa kepuasan pelanggan berdampak signifikan terhadap kesetiaan pelanggan bank. AbstractThis study examines the effects of internet banking quality to the customer satisfaction. A number of 145 customers that use internet banking for their transactions in 5 banks located in Palembang are selected as the data. Multiple and simple regressions are used to investigate hypothesis.The result shows that internet banking quality can influence the customer satisfaction. Dimensions of tangible, responsiveness and empathy have significant effects, but dimension of reliability and assurance are unsignificant. This study also finds that the customer satisfaction has significant effect to the bank customer loyalty. Keywords: internet banking; service quality; customer satisfaction
Empirical Study on Customer Perception of E-Commerce: Mediating Effect of Electronic Payment Security
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.v11i2.20147

Abstract

This research aims to give empirical evidence in the mediating role of e-payment security on e-commerce's customer purchase intention. This study involved millennia's generation in Semarang, which used structural equation modelling to analyze the model. The analysis stages consist of evaluating measurement, structural, the goodness of fit model, and hypothesis testing. The finding showed that there is a mediating effect of perceived usefulness in the relationship perceived ease of use to purchase intention, and also the relationship perceived ease to use on e-payment security perception. These results indicated that consumer's purchase intention strongly influenced of ease of use and usefulness understanding, without directly associated with the payment security aspects.
INTERVENING DEONTOLOGI MORAL EVALUATION AUDITOR DALAM PENGARUHNYA PEMBUATAN KEPUTUSAN BERBASIS ETIS DENGAN PERKEMBANGAN MORAL COGNITIVE
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.v6i1.3248

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh time pressure, risiko audit, perkembangan moral kognitif dan deontologi evaluasi moral yang menjadi tanda dini prosedur audit off dari karakteristik individu sisi dalam membuat keputusan etis. Penelitian ini menggunakan sikap berhenti prematur prosedur audit ketergantungan . Baru-baru ini sikap tidak etis ini tampaknya menjadi hal yang berisiko karena menunjukkan bahwa auditor tidak konsisten tentang bertanggung jawab dan etika mereka. Populasi dari penelitian ini adalah seluruh auditor independen yang bekerja di KAP di Pekanbaru, Padang dan Batam. Sedangkan sampel adalah mereka yang bekerja di KAP kotaPekanbaru, Padang dan Batam. Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah sampel yang digunakan adalah 69 responden. Data dianalisis dengan teknik analisis PLS (Partial Least Square) dengan menggunakan software SmartPLS. Hasil menunjukkan bahwa tekanan waktu berpengaruh signifikan untuk mengaudit tanda dini prosedur off, pembangunan dan tata susila moral yang evaluasi moral yang kognitif berpengaruh negatif tidak signifikan untuk mengaudit tanda dini prosedur off. Selain itu, ada juga hubungan yang signifikan antara perkembangan moral kognitif seseorang dan deontologi evaluasi moral. Kelima T-Statistic tes secara bersamaan tidak berpengaruh untuk mengaudit tanda dini prosedur off. Hanya 23,8 % variabilitas membangun berhenti prematur sikap prosedur audit, dan sisanya 76,2 % explaine oleh variabel lain di luar penelitian ini. The purpose of this research is to find out the effect of time pressure, audit risk, cognitive moral development and deontology moral evaluation into audit procedure’s premature sign off from individual characteristic’ side in making ethical decision. This research used premature stopping attitude of audit procedure as the dependence. Recently, this unethical attitude seems to be risky thing because it indicates that auditors are not consistent about their responsible and ethics. Population of this research is all independent auditors working in KAP in Pekanbaru, Padang and Batam. While sample are those who work in KAP kotaPekanbaru, Padang and Batam. Sampling was done by purposive sampling method. The numbers of sample used are 69 respondents. Data is analyzed by PLS analysis technique (Partial Least Square) using SmartPLS software.Result shows that time pressure has significant effect to audit procedure’s premature sign off, cognitive moral development and deontology moral evaluation have non-significant negative effect to audit procedure’s premature sign off. Besides that, there is also a significant connection between somebody’s cognitive moral development and deontology moral evaluation. Fifth T-Statistic tes simultaneously has no effect to audit procedure’s premature sign off. Only 23,8% variability construct premature stopping attitude of audit procedure, and the rest 76.2% explaine by other variable outside this research.
MODEL PENGAMBANGAN SISTEM AKUNTANSI PEMERINTAH DAERAH BERBASIS PARTISIPASI PENGGUNA
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.v1i1.1909

Abstract

Penelitian ini dimaksudkan untuk menemukan suatu model pengembangan sistem akuntansi pemerintahan daerah  yang berbasis pada partisipasi pengguna terhadap peningkatan efektivitas, akuntabilitas efisiensi, dan kinerja pengelolaan keuangan daerah. Penelitian ini adalah penelitian populasi dengan responden kepala, bendahara, dan staf keuangan SKPD sebanyak 52 responden. Hasil penelitian degan menggunakan regresi menunjukkan bahwa partisipasi pengguna dalam pengembangan sistem akuntansi pemerintah daerah, dan penggunaan teknologi tepat guna memiliki pengaruh positif terhadap sistem akuntansi pemerintah daerah. Sebaiknya pengembangan model akuntansi pemerintah daerah didasarkan pada keterlibatan partisipasi pengguna.Abstract The research aims to find a model of local government accounting system development, based on user participation to the increase of effectiveness, efficiency, accountability and performance of local financial management. This research is population research with 52 respondents. They includes head, treasurer, and finance staff of SKPD. The finding shows that empirically the users participation, and the use of appropriate technology have positive influence to the local government a-ccounting system. The model of local government accounting development which is based on user participation should be recomended for increasing the local financial management performance.Keywords:  local government; public finance; accounting system
Determinant of Accounting Students Detecting Fraud Ability
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.v13i1.24688

Abstract

This study aims to examine and analyze the influence of competence, skepticism, personality types, and gender on the ability of accounting students to detect fraud. Accounting students in this study serve as a surrogate from auditors. The amount of the sample in this study is 157 Accounting Students at Jenderal Soedirman University who were in semester VII, IX and XI. The sampling technique used in this study was purposive sampling. The data obtained were analyzed using multiple linear regression analysis techniques. The results in this study indicate that: (1) Competence has influence on the ability of accounting students to detect fraud; (2) Skepticism has influences on the ability of accounting students to detect fraud; (3) The type of personality that comes from the combination of ST and NT has influence on the ability of accounting students to detect fraud; and (4) Gender has no influence on the ability of accounting students to detect fraud. This research implies that auditors need to consider and pay attention to the competence, skepticism, and personality type possessed by someone at the time of recruitment without differentiating their gender. While academics should pay more attention and improve their competence and skepticism through both formal and non-formal education, such as attending the training.
The Indonesia Best Sustainability Report As A Student’s Accounting Tool to Understand CSR Concept
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.v7i2.4126

Abstract

Guideline Reporting Initiatives has long become the guidance for making sustainability report (SR).  It contains the company’s Corporate Social Responsibilities (CSR) activities. By using these guidelines, the CSR activities of the company can be focused on and directed to minimize the negative impact. CSR activities will be grouped into three bottom lines of activities that are profit, people and planet. SR analyzed were the ones from companies associated with the exploration of natural resources which are the best in publishing the reports and conducting the CSR programs. The data obtained from questionnaire and interviews of accounting students from environmental and social accounting class in which there are also students from Slovenia, Lithuania and Ukraine. The results of this study found that students can understand easily the meaning of CSR in a comprehensive manner. They know both aspect of disclosure and report of the sustainability report.
PERAN KEADILAN DAN MANFAAT PERSEPSIAN TERHADAP TINGKAT KEPUASAN DAN KOMITMEN KARYAWAN DEPARTEMEN AKUNTANSI
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.v4i2.2168

Abstract

Penelitian ini meneliti dampak persepsi keadilan dan manfaat perilaku individu pada alokasi sumber daya non-paticipative. Selain itu, pemantauan pemeriksaan keberadaan superior mempengaruhi perilaku karyawan. Suatu desain eksperimental, 2x2 antar subjek telah dilakukan. Para pesertanya adalah 231 mahasiswa program akuntansi. two way anova analysis digunakan untuk menyelidiki hipotesis. Hasilnya menunjukkan bahwa ketika alokasi sumber daya tidak terlihat adil, tapi hasilnya tetap memuaskan, dan jika seorang karyawan memiliki komitmen untuk melaksanakan tugasnya, maka ia akan mendapatkan hasil yang positif dan menguntungkan. Saran dari penelitian ini adalah seharusnya ada pemantauan pemeriksaan keberadaan superior karena bisa mempengaruhi komitmen karyawan.This study examines the effects of justice and the benefit of perceptions on individual behavior in a non-participative resources allocation. Furthermore, the monitoring of presence superior inspection affects the employee’s behavior. An experimental design, 2x2 between subjects was conducted. The participants are 231 students of accounting program. Two way anova analysis is used to investigate the hypothesis. The result shows that even when the allocation of resources is not seen as fairness, but the outcome is still satisfactory, and if an employee has a commitment to carry out his task, he will have positive and beneficial outcomes.
The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud
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.v9i2.9113

Abstract

This research is carried out to prove factors of tendency of accounting fraud in companies empirically. Variable used in predicting the tendency of accounting fraud is profitability level, capital turnover, financial leverage, assets composition, and firm size tendency of accounting fraud. The population is companies registered in Indonesia Stock Exchange that are suspected to fraud the accounting during observation year 2013 – 2015. Samples are taken by using purposive sampling, there are 12 companies are proven to be done fraud accounting and 12 companies are not. Data is analysed by using logistic regression analysis and Hosmer and Lemeshow test to measure the model. The result shows that capital turnover and assets composition has significant influence on tendency of accounting fraud. Besides, profitability, financial leverage, and firm size has insignificant influence on tendency of accounting fraud variable. This research concluded that capital turnover and assets composition can be used as predictor of tendency of accounting fraud in a company.

Page 47 of 58 | Total Record : 571

 45   46   47   48   49 

Filter by Year

2009 2023


Reset
Filter By Issues
All Issue Vol 15, No 2 (2023) Vol 15, No 1 (2023) Vol 14, No 2 (2022): September 2022 Vol 14, No 1 (2022): March 2022 Vol 13, No 2 (2021): September 2021 Vol 13, No 1 (2021): March 2021 Vol 12, No 2 (2020): September 2020 Vol 12, No 1 (2020): March 2020 Vol 11, No 2 (2019): September 2019 Vol 11, No 1 (2019): March 2019 Vol 10, No 2 (2018): September 2018 Vol 10, No 1 (2018): March 2018 Vol 9, No 2 (2017): September 2017 Vol 9, No 1 (2017): March 2017 Vol 9, No 1 (2017): March 2017 Vol 8, No 2 (2016): September 2016 Vol 8, No 2 (2016): September 2016 Vol 8, No 1 (2016): March 2016 Vol 8, No 1 (2016): March 2016 Vol 7, No 2 (2015): September 2015 Vol 7, No 2 (2015): September 2015 Vol 7, No 1 (2015): March 2015 Vol 7, No 1 (2015): March 2015 Vol 6, No 2 (2014): September 2014 Vol 6, No 2 (2014): September 2014 Vol 6, No 1 (2014): March 2014 Vol 6, No 1 (2014): March 2014 Vol 5, No 2 (2013): September 2013 Vol 5, No 2 (2013): September 2013 Vol 5, No 1 (2013): March 2013 Vol 5, No 1 (2013): March 2013 Vol 5, No 1 (2013) Vol 4, No 2 (2012): September 2012 Vol 4, No 2 (2012): September 2012 Vol 4, No 1 (2012): March 2012 Vol 4, No 1 (2012): March 2012 Vol 3, No 2 (2011): September 2011 Vol 3, No 2 (2011): September 2011 Vol 3, No 1 (2011): March 2011 Vol 3, No 1 (2011): March 2011 Vol 2, No 2 (2010): September 2010 Vol 2, No 2 (2010): September 2010 Vol 2, No 1 (2010): March 2010 Vol 2, No 1 (2010): March 2010 Vol 1, No 2 (2009): September 2009 Vol 1, No 2 (2009): September 2009 Vol 1, No 1 (2009): March 2009 Vol 1, No 1 (2009): March 2009 More Issue