Jurnal Dinamika Akuntansi
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.
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571 Documents
<![CDATA[Perception Analysis of Complexity, Computer Anxiety, and Self-Efficacy of the Village Treasurer towards the Use of the SISKEUDES Application ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v11i2.21321
<![CDATA[The SISKEUDES is used to help manage good and orderly village finance in village financial reporting. However, the implementation of this IS was not easy for the village treasurer to do because of knowledge limitation to manage the budget including village income and expenditure. This study aims to evaluate the perceptions of the village treasurer about the acceptance and use of the SISKEUDES. This research is a case study in Bantul district, Special Region of Yogyakarta, Indonesia. The survey was conducted through questionnaires and interviews. The sample in this study was 86 village treasurers who used the SISKEUDES. Smart Partial Least Square 3.2 software is used to test the hypothesis in this study. The results of this study indicate that the village treasurer has accepted and used the IS properly. Self-efficacy have a significant influence with perceived usefulness and perceived ease of use of the SISKEUDES. Meanwhile, complexity does not have a significant effect on perceived ease of use IS users. In addition, computer anxiety has no significant effect on the ease of using the SISKEUDES.]]>
<![CDATA[Hubungan Antara Judgment Audit dengan Resiko dan Materialitas ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v6i2.3253
<![CDATA[Laporan audit auditor harus mempertimbangkan masalah materialitas, risiko dan penilaian. Pertimbangan Materialitas termasuk kualitatif dan kuantitatif pertimbangan. Pertimbangan kuantitatif berhubungan dengan kesalahan yang menjadi penentu dalam laporan keuangan. Sementara faktor kualitatif berhubungan dengan penyebab kesalahan tersebut. Untuk menghindari atau meminimalkan risiko audit, menurut Standar Audit seksi 312 menekankan “Risiko audit dan Materialitas dalam Pelaksanaan audit”, maka auditor harus mempertimbangkan dua hal dalam merencanakan audit dan penilaian terhadap ekuitas laporan keuangan secara keseluruhan sesuai dengan prinsip akuntansi berterima umum di Indonesia The audit report of auditor should consider the issue of materiality, risk and valuation. Consideration of Materiality including qualitative and quantitative considerations. Quantitative considerations associated with the error that is needed in the financial statements. While qualitative factors associated with the cause of the error. To avoid or minimize the risk of an audit , according to section 312 Auditing Standards emphasize “Audit Risk and Materiality in audit”, the auditor should consider two things in planning the audit and assessment of the overall equity of financial statements in accordance with generally acceptable accounting principles in Indonesia]]>
<![CDATA[EVALUASI PENGANGGARAN BERBASIS KINERJA MELALUI KINERJA KEUANGAN YANG BERBASIS VALUE FOR MONEY DI KABUPATEN/KOTA DI JAWA TIMUR ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v5i1.2558
<![CDATA[Dalam organisasi sector public termasuk pemerintahan, anggaran merupakan salah satu isu yang sangat penting untuk dikaji. Sejak diterapkannya penganggaran berbasis kinerja, semua pemerintah daerah dituntut untuk mampu menghasilkan kinerja keuangan pemerintah daerahnya secara baik. Dalam penelitian ini penulis ingin menguji kinerja keuangan pemerintah daerah setelah menggunakan anggaran berbasis kinerja dengan pendekatan value for money. Dengan melakukan uji beda sebelum menggunakan anggaran berbasis kinerja dengan sesudah menggunakan anggaran berbasis kinerja. Hasil dari penelitian ini adalah pemerintah daerah lebih ekonomis dan efisien dalam pengelolaan keuangannya setelah menggunakan anggaran berbasis kinerja In public sector organizations which include the government, a budget is one of the very important issues to be studied. Since the performance-based budgeting has been implemented, every local government is required to produce its financial performance. This study has an objective that is to test the performance of local government finance after implementing the performance-based budgeting which uses the approach of value for money. By conducting a prior T- test before and after implementing the performance-based budgeting, this study finds that the local governments are more economical and efficient in managing their finances after having the performance-based budgeting.]]>
<![CDATA[The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 10, No 1 (2018): March 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v10i1.13183
<![CDATA[The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on accrual earning management. The population in the study are companies listed on the Indonesia Stock Exchange with a sample period of 2012-2015. The sample selection technique used purposive sampling. The samples were obtained 350 observations of manufacturing companies listed in Indonesia Stock Exchange period 2012 to 2015. This study uses panel regression statistical method with unbalance panel data. The measurements used for Transparency of reserve account disclosure are word count, sentence count, and disclosure index. The results support the hypothesis which show that transparency of reserve account disclosure have negative significant effect on the accrual earning management, audit quality have negative significant effect on accrual earning management, and audit quality has a role as moderator (strengthen) the Negative effect between transparency of reserve account disclosure to accrual earning management.Nevertheless, the result is inconsistent in each model. This study concludes that accrual earning management can be minimized by selecting competent auditors and increasing transparency of accounts receivable accounts.]]>
<![CDATA[PENGUNGKAPAN SYARI’AH COMPLIANCE DAN KEPATUHAN BANK SYARIAH TERHADAP PRINSIP SYARIAH ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v3i1.1938
<![CDATA[Penelitian ini bertujuan mengukur niat para akuntan dan manager bank Islam untuk menerapkan praktek pengungkapan kepatuhan shariah sebagai tanggung jawab kepatuhan terhadap prinsip-prinsip bank Islam dilihat dari perspektif teori tindakan. Populasi untuk penelitian ini adalah para akuntan dan manager cabang bank Islam di kota Semarang dimana untuk respondennya berjumlah 36. Data dianalisis dengan menggunakan linear regression. Hasil dari penelitian ini untuk memberikan dukungan empiris terhadap teori tindakan dan juga untuk memprediksi niat para akuntan dan manager bank Islam untuk menerapkan praktek pengungkapan kepatuhan shariah. Praktek pengungkapan kepatuhan shariah disarankan untuk diterapkan pada pelaporan keuangan sebagai tanggung jawab kepatuhan bank Islam. This study aims to assess the intentions of accountants and managers of Islamic banks to apply the disclosure practices of syari’ah compliance as accountability for adherence to the principles of syari’ah Islamic banks in the perspective of the theory of reasoned action. The study population include accountants and managers of Islamic bank branches in the city of Semarang in which there are 36 respondents. Linear regression was implemented for analyzing the data to test the hypothesis used. The results of this study provide empirical support for the theory of reasoned action. Then, it can also be used to predict the intentions of accountants and managers of Islamic banks to apply the disclosure practices of syari’ah compliance. Syari’ah compliance disclosure practices is suggested to be applied in financial report as a compliance responsibility of Islamic banks.]]>
<![CDATA[The Management’s Motives of Income Smoothing and Its Implications to The Market Reaction ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i1.26890
<![CDATA[Purpose: The study is aimed to examine the motive behind income smoothing includes oportunistic behaviour of management, financial distress, and capital structure to the market response of manufacturing companies which are listed in Indonesia Stock Exchange in 2014-2018 periods. Methodology: The sample collection technique has been done by using purposive sampling method, and based on the predetermined criteria, the total data observations are 591. The data analysis technique has been done by using path analysis with 24rd AMOS tool.Findings: Based on the result of hypothesis test, it can be concluded that financial distress has a positive effect to the income smoothing, oportunistic behaviour of management has a negative effect to the income smoothing, capital structure has no significant effect to income smoothing, oportunistic behaviour of management has a positive effect to the market response, financial distress, capital structure and income smoothing has no significant effect to the market response income smoothing cannot be intervening variable between the influence of oportunistic behaviour of management, financial distress, and capital structure to the market response Novelty: The difference between this study with another research is: 1) this study focused on the influence of oportunistic behaviour of management, financial distress, and capital structure to the one of the earnings management that most frequently used, that is income smoothing; 2) this research also will examine the implication of each variable to the market response.]]>
<![CDATA[Factors Affecting The Quality of Profit in Indonesia Banking Companies ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v8i1.9117
<![CDATA[The aim of this research is to prove empirically the influence of Managerial Ownership, institutional ownership, profit growth, liquidity, and firm size on profit quality. Data that used to this research is secondary data and that data are taken from the official website of Indonesia Stock Exchange. The populations of this research are all of Banking Companies that list on Indonesia Stock Exchange (BEI) year 2012-2014 that numbered 42 companies. The samples that used to this research are 48 unit of analysis, with method of choosing the samples is purposive sampling technique. The analysis method used for this research is multiple linear regression analysis that analyzed with SPSS 21 program. The result shows that variable of institutional ownership and firm size influence on profit quality. Whereas managerial ownership, profit growth and liquidity does not affect to profit quality.]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INFORMASI KEUANGAN PADA WEBSITE PERUSAHAAN ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 2009 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v1i2.1920
<![CDATA[Tujuan dari penelitian ini adalah untuk menguji dampak dari karakteristik perusahaan terhadap tingkat pengungkapan keuangan pada website. Populasi sebanyak 206 perusahaan yang dipilih sebagai sampel dengan menggunakan metode purposive sampling. Hipotesis penelitian ini diuji dengan menggunakan analisis regresi logistik ordinal. Hasil penelitian ini menunjukkan bahwa besar kecilnya adalah signifikan sedangkan profitabilitas, persentase saham yang dimiliki oleh perusahaan publik dan usia secara statistik tidak signifikan pada tingkat pengungkapan keuangan di website. Hasil penelitian menunjukkan bahwa perusahaan besar dan perusahaan yang sudah beroperasi lama dalam mengoperasikan bisnis lebih cenderung untuk mengungkapkan informasi keuangan pada website. Abstract The objective of this study is to examine effects of firm’s characteristics to the financial disclosure on the website. The population was 206 companies were chosen by purposive sampling. The hypotheses were tested by using ordinal logistic regression analysis. The result of study shows that the variable of firm size is statistically significant. On the contrary, the other variables  such as profitability, the percentage of shares held by public and firm age are statistically not significant to the financial disclosures on the website. Finally, the larger companies and the companies that have longer operate the bussiness are more likely to disclose the financial information on the website.Keywords: financial information; website; disclosure; firm’s characteristics]]>
<![CDATA[Financial Performance and Firm Value Lesson from Mining Sub-sector Companies on the Indonesia Stock Exchange ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v11i1.17278
<![CDATA[This study aims to provide an overview of investor behavior on the current condition of the capital market in Indonesia and want to examine signal information about financial performance and prove directly the relation to firm value. This research was conducted on the issuer of mining sub-sector companies that has been listed in Indonesia Stock Exchange from 2015 to 2018. Using purposive sampling this research get 100 data observed. The data obtained were analyzed using multiple linear regression with PLS SEM statistical tools. We found that capital structure and profitability affect the firm value, but not for asset growth. Thus, it can be concluded that if two of three hypotheses accepted, can be interpreted that the signal information of financial performance from sample still hold interesting by an investor in the Indonesian Capital Market.]]>
<![CDATA[INTERNALISASI OBYEKTIVITAS DAN TANGGUNG JAWAB PROFESIONAL UNTUK MENUMBUHKAN PERILAKU ETIS ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v6i1.3244
<![CDATA[Penelitian ini bertujuan untuk mengetahui tingkat keberhasilan internalisasi obyektivitas dan tanggung jawab profesional dalam menumbuhkan perilaku etis mahasiswa Akuntansi di Universitas Negeri Yogyakarta (UNY). Desain penelitian yang digunakan adalah penelitian deskriptif yang dilakukan pada 149 mahasiswa Akuntansi UNY. Teknik pengambilan data dengan menggunakan angket dimana angket terlebih dahulu diuji coba pada 45 mahasiswa Akuntansi UNY di luar sampel. Uji validitas dilakukan dengan menggunakan analisis item, sedangkan uji reliabilitas dengan menggunakan cronbach alfa. Data dianalisis secara deskriptif untuk menentukan kecenderungan tingkat keberhasilan internalisasi obyektivitas dan tanggung jawab profesional serta tingkat perilaku etis. Penelitian memberikan hasil bahwa internalisasi obyektivitas belum sepenuhnya berhasil karena baru 44% prinsip obyektivitas terinternalisasi dalam diri mahasiswa. Sedangkan, internalisasi tanggung jawab profesional telah berhasil dilaksanakan dengan tingkat keberhasilan sebesar 66%. Perilaku etis yang berhasil ditumbuhkan dari hasil internalisasi kedua prinsip ini ternyata berada pada kategori tinggi dimana 86% prinsip perilaku etis berhasil diinternalisasi dalam diri mahasiswa. The objectives of this research are to have empirical knowledge about the level of internalization of objectivity and professional responsibility in building ethical behavior of the Accounting Students at Yogyakarta State University (YSU). To achieve these objectives, the research is done to 149 Accounting students at YSU. The data is collected by using questionnaire. Pilot test to determine validity and reliability of the questionnaire is conducted to 45 Accounting students. The validity of the questionnaire is determined by using item analysis, while the reliability of the questionnaire is tested by cronbach alfa. Data is analyzed using descriptive statistics. The results show that the internalization of objectivity is not entirely successful because it is only 56% the principle of objectivity has been internalized to students. The professional responsibility is successfully internalized since result shows that 66% of this principle has been internalized to students. The ethical behavior that are successfully created to students from these internalizations is high as it is shown by 86% of the principle of ethics has been internalized to students.]]>
