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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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PENGARUH KOMPONEN WORKING CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN
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.v4i1.1956

Abstract

Penelitian ini menguji efek komponen modal kerja terhadap profitabilitas  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2005-2007. Komponen modal kerja yang digunakan dalam penelitian ini meliputi aktiva lancar terhadap rasio aset total, kewajiban lancar terhadap  rasio aset total, rasio lancar, rasio leverage dan uang tunai. Populasi penelitian ini adalah semua perusahaan manufaktur di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah metode purposif. Dan analisis regresi berganda digunakan untuk uji hipotesisnya. Hasil penelitian menunjukkan bahwa: komponen modal kerja memiliki pengaruh penting pada profitabilitas perusahaan. Kewajiban lancar terhadap rasio aset total, rasio lancar dan leverage berdampak negatif terhadap profitabilitas. Di sisi lain, current aset terhadap aset rasio total dan cash ratio berdampak positif pada profitabilitas. This research tests the effect of working capital’s component to the profitability of manufacturing company listed in Indonesia Stock Exchange over the period of 2005-2007. The working capital’s components used in this research include current asset to total asset ratio, current liabilities to total asset ratio, current ratio, leverage and cash ratio. Population of this research is all of manufacturing company at Indonesia Stock Exchange. Sampling method uses purposive sampling method. Hypothesis test uses multiple regression analysis. The results show that working capital component has significance influence on corporate profitability, current liabilities to total asset ratio, current ratio and leverage have negative impact on profitability. In other side, current asset to total asset ratio and cash ratio have positive impact on profitability.
Public Accounting Firm Switching on the Companies Listed in IDX
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.v9i1.12007

Abstract

The purpose of this study is to determine the probability of the changes of upgrade, downgrade, and same grade public accounting firms predicted by prior audit opinion, growth rate of the client, public ownership and financial distress. The population in this study is manufacturing companies listed in Indonesia Stock Exchange for year of 2010-2015 which consist of 144 companies. The sampling technique is a purposive sampling method which results for 24 companies. Analysis method uses descriptive statistics and multinomial logistic regression analysis. The results of this study showed that the variables of prior audit opinion, growth rate of client, and financial distress could predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. Meanwhile, public ownership variable could not predict the probability of the changes of upgrade, downgrade and same grade public accounting firms. It can be concluded that to predict the change of public accountant office can be performed by paying attention to prior audit opinion, client’s growth rate, and financial distress.
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN
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.v2i1.1928

Abstract

Penelitian tentang going concern ditujukan untuk menguji secara empiris dampak kondisi keuangan corporate, perkembangan corporate dan opini audit tahun lalu terhadap opini audit going concern Data dikumpulkan dengan menggunakan content analysis dan metode dokumentasi dan diproses dengan Logistic Regression. Berdasarkan hasil penelitian, bukti empiris yang ditemukan adalah bahwa kondisi keuangan corporate opini audit tahun lalu berdampak signifikan terhadap penerimaan opini audit going concern. Namun sebaliknya variabel pertumbuhan corporate terbukti tidak signifikan terhadap penerimaan opini audit going concern. AbstractThe going concern research has a goal for testing empirically the effect of corporate financial condition, corporate growth, and last year audit opinion towards going concern audit opinion The data were collected by using content analysis and documentation methods, and processed by means of Logistic Regression. Based on the result of the study, empirical evidence is found that corporate financial condition and last year audit opinion has significant effect towards going concern audit opinion acceptance. In the contrary, corporate growth variable is proven insignificant towards going concern audit opinion acceptance.Keywords: audit opinion; going concern; logistic regression
The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting
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.v12i1.17701

Abstract

The purpose of this research is to determine the effect of religiosity and ethical orientation on the perception of creative accounting. The sampling technique used was purposive sampling technique. Students who participated as respondents were as many as 107 students from Universitas Negeri Yogyakarta and 249 students from Universitas Islam Indonesia who were then grouped based on criteria. The criteria used are already or are currently taking intermediate financial accounting 1 and intermediate financial accounting 2 courses, auditing courses, and business ethics courses. Based on the predetermined criteria, a sample of 202 students was obtained consisting of 98 Universitas Negeri Yogayakarta students and 104 Universitas Islam Indonesia students. The students involved in this study were given a questionnaire to fill in and the data obtained were analyzed using multiple regression methods. The results of this study indicate that there is an effect of religiosity on students’ ethical perceptions in creative accounting. The students with high religiosity will have perceptions that are more ethical on creative accounting. The results of the analysis also show that ethical orientation has an effect on creative accounting. This means that the higher the ethical orientation of students, the more ethical their perceptions of creative accounting are.
Analisis Prediksi Peringkat Obligasi Perusahaan dengan Pendekatan Faktor Keuangan dan Non Keuangan
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 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.v7i1.4040

Abstract

Pemeringkatan obligasi dapat memberikan sinyal tentang probabilitas kegagalan pembayaran utang sebuah perusahaan. Fenomena di Indonesia terjadi beberapa emiten yang mengalami gagal bayar (default) yang kebetulan memiliki peringkat layak investasi (investment-grade). Tujuan dalam penelitian ini adalah untuk mengkaji dan menganalisis pengaruh laba operasi, laba  ditahan,  aliran kas operasi,  total assets, leverage,  profitabilitas, umur obligasi (maturity),  jaminan (secure) dan  reputasi auditor pada peringkat obligasi di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan-perusahaan industri non keuangan yang menerbitkan obligasi di Bursa Efek Indonesia periode tahun 2009-2013. Sampel dipilih dengan menggunakan metode purposive sampling. Hipotesis dalam penelitian ini akan dianalisis dengan menggunakan analisis Ordinal Logistic Regression. Hasil penelitian menunjukkan laba ditahan, aliran kas operasi dan profitabilitas berpengaruh positif pada peringkat obligasi di Bursa Efek Indonesia. Leverage berpengaruh negatif terhadap pada peringkat obligasi di Bursa Efek Indonesia. Laba operasi, total assets, maturiti dan jaminan tidak berpengaruh pada peringkat obligasi di Bursa Efek Indonesia.Bond rating can provide signals about the probability of failure to pay the debt of a company. Phenomenon in Indonesia occurred several issuers who have failed to pay (default) happens to have an investment grade rating (investment-grade). The purpose of this research is to examine and analyze the effect of operating income, retained earnings, operating cash flow, total assets, leverage, profitability, age bonds (maturity), assurance (secure) and auditor reputation on bond ratings in the Indonesia Stock Exchange. The population in this study are that companies non-financial industry that issue bonds in the Indonesia Stock Exchange-year period 2009-2013. The sample was selected using purposive sampling method. The hypothesis in this study will be analyzed using Ordinal Logistic Regression analysis. The result of this study are retained earnings, operating cash flow and profitability positive effect on bond ratings in the Indonesia Stock Exchange. Leverage negatively affect the bond ratings in the Indonesia Stock Exchange. Operating profit, total assets, maturiti and guarantee no effect on bond ratings in the Indonesia Stock Exchange.
DAMPAK IMPLEMENTASI UNDANG-UNDANG AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK STUDI KASUS MAHASISWA AKUNTANSI UNIVERSITAS NEGERI SEMARANG
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.v5i2.2991

Abstract

Tujuan dari penelitian ini adalah untuk menemukan bukti empiris pengaruh implementasi UU Akuntan Publik terhadap minat menjadi akuntan publik. Penelitian dilakukan pada mahasiswa Akuntansi Universitas Negeri Semarang. Sampel dihitung dengan menggunakan rumus Slovin. Sebanyak 150 kuesionair disebarkan kepada responden secara acak (random). Dan terakhir diperoleh kuesionair yang dapat digunakan untuk diteliti sebanyak 70 buah atau dapat dikatakan respon rate sebesar 47%. Selanjutnya data primer yang telah dikumpulkan diolah dan dianalisis menggunakan analisis statistik deskriptif. Sedangkan hipotesis diuji dengan regresi. Hasil penelitian menunjukkan bukti empiris bahwa implementasi UU Akuntan Publik berpengaruh positif terhadap minat menjadi akuntan publik. Namun demikian pengaruh tersebut sangat kecil, hal tersebut ditengarahi oleh pemahaman responden terhadap UU Akuntan Publik yang masih minim. The purpose of this study was to find empirical evidence of the effect of implementation of the Law on Public Accountants into interests become public accounting. The study was conducted on Accounting students of Semarang State University. Sample size was calculated using the formula Slovin. Furthermore, as many as 150 questionnaire distributed to respondents in random order (random). Questionnaire obtained can be used to study many as 70 pieces or may be a response rate of 47%. Furthermore, primary data was collected were processed and analyzed using statistical analysis descriptive. While the hypothesis was tested by regression. The results showed empirical evidence that implementation of the Public Accounting Act positive influence into interests become public accounting. However, the effect is very small, it is because of the understanding of the respondents to the Public Accounting Act was minimal.
Analysis of the Acceptance of Audit Opinion (A Case Study on Infrastructure, Utilities and Transportation Companies in 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.v10i2.16891

Abstract

This study aims to determine the effect of corporate governance (CG) mechanisms and the size of the company on the acceptance of Fair with Exception (WDP) opinion. The population of this research is a number of 212 infrastructure, utility and transportation sector companies on the Indonesia Stock Exchange from 2012-2015. The sample was selected using purposive sampling and produced 88 observation units. The method of data used in this study is the logistic regression method. Data analysis shows two Corporate Governance mechanisms, namely the existence of the board of directors and the board of commissioners does not affect the acceptance of WDP opinion. On the other hand, the existence of independent commissioners and audit committees can influence the acceptance of WDP audit opinions. The conclusion of this study is that the presence of supporting bodies provides a positive injection for the company and affects the company’s accounting for the better.
ANALISIS BUDAYA ISLAM DAN AKUNTABILITAS
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.v3i2.1947

Abstract

Isu utama dalam akuntasi adalah mengenai akuntabilitas akuntansi. Pada dasarnya akuntabilitas adalah inti dari Islam. Hal ini bisa dilihat dari konsep penyelesaian hutang yang disebutkan dalam Al Quran 8 kali dengan versi yang berbeda. Penelitian ini bertujuan untuk mengeksplorasi apakah pendekatan budaya Islam dapat meningkatkan akuntabilitas. Metode yang digunakan adalah pendekatan qualitative case study pada cabang Bank Muamalat Indonesia Semarang. Data dikumpulkan dengan cara wawancara, analisis dokumen, dan observasi. Hasil dari penelitian ini memperlihatkan bahwa budaya ibadah, budaya iman dan bisnis (ikhtiar) akan menciptakan tingkah laku yang sesuai dengan hukum Islam yaitu ihsan, tidak mengenal putus asa dan selalu bersyukur. Perilaku tersebut benar-benar mendukung akuntabilitas terhadap Tuhan, manusia dan lingkungan. The primary issue in accounting is the accountability of accounting. Basically, accountability is the core of Islam. This can be seen from the concept of hisab that is mentioned eight times in the Qur’an with different versions. This study aims at exploring whether the approach of Islamic culture can improve the accountability. The method used is a qualitative approach in the Branch of Bank Muamalat Indonesia, Semarang. The data are collected by using interviews, document analysis and observation. The results show that the culture of worship (ibadah), the culture of faith (budaya iman) and ikhtiar will produce attitude thet always performs in accordance with Islamic rules. The attitude here is known as  ihsan,  having high spirit and having gratitude expression. The attitude mentioned above strongly supports the accountability to God, humans and the environment.
Management Background, Intellectual Capital and the Financial Performance of Indonesian Banking
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.v8i2.9311

Abstract

This research aims to determine the effect of accounting education background, MBA education background, and the proportion of Chinese ethnic as well as intellectual capital measured by VAIC method on conventional banking financial performance in Indonesia. The population in this study is the entire conventional banking companies listed on Indonesia Stock Exchange that has been operating over the range of 2012-2015, so we get a sample totalling 29 companies. This research used Eviews 7 software to conduct panel data regression analysis. The results showed that accounting education background and Chinese ethnic are not significantly affecting financial performance. Meanwhile MBA education background and VAIC are significantly affecting financial performance (ROA).
PERBEDAAN GENDER DALAM PANDANGAN DAN HUBUNGAN PENERIMAAN E-LEARNING
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.v1i1.1912

Abstract

Sistem e-learning adalah suatu instruksi atau pengalaman pembelajaran yang disajikan oleh teknologi elektronik termasuk internet. Tujuan penelitian ini adalah untuk mengukur perbedaan gender pada pengenalan sistem e-learning oleh mahasiswa teknik lingkungan di Universitas Diponegoro Semarang. Populasi dalam penelitian ini adalah mahasiswa Teknik Mesin khususnya mesin lingkungan yang sedang skripsi. Metode pengumpulan data yang digunakan adalah survei dengan menggunakan kuesioner. Hasilnya menunjukkan bahwa laki-laki tidaklah lebih tinggi dalam penggunaan dan pengeksploran e-learning secara langsung dan tidak langsung. Abstract E-Learning system is defined as instruction or teaching and learning experience, presented by electronic technology including internet. The objective of this research is to measure the gender gap in e-learning system acquisition in Environmental Engineering Department of Diponegoro University Semarang. The population are engineering students, especially those who are taking a final project. The method of data collection is questionnaire. The result shows that male is not more dominated in using and exploring e-learning directly and indirectly than female.Keywords: gender; e-learning; gender gap

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