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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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Determinan Profitabilitas pada Perusahaan Properti dan Real Estate Go Public di Indonesia
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.v7i1.4035

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan (size), perputaran piutang, debt to equity ratio, dan market capitalization terhadap profitabilitas. Populasi penelitian ini adalah seluruh perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2011 – 2013, berjumlah 46 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 28 perusahaan dengan 79 unit analisis.  Metode analisis data penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan (size), debt to equity ratio, dan market capitalization tidak berpengaruh secara signifikan terhadap profitabilitas. Sedangkan, perputaran piutang memiliki pengaruh  positif terhadap profitabilitas. Saran untuk peneliti selanjutnya adalah mengambil variabel-variabel lain yang tidak dimasukkan ke dalam penelitian ini, yang mana memiliki potensi untuk mempengaruhi profitabilitas, seperti perputaran total aset dan perputaran modal.This study aims to analyze the effect of company size, receivable turnover, debt to equity ratio, and market capitalization on profitability. The populations of this study are all property and real estate companies listed in Indonesia Stock Exchange (IDX) year of 2011 to 2013, amount to 46 companies. The study uses purposive sampling. The companies that meet requirements for this study were 28 companies having 79 data in term of financial reports. Method of data analysis used in this study is multiple linier regression. The results of this study show that the company size, debt to equity ratio, and market capitalization have no significant effect on profitability. Meanwhile, receivable turnover has a positive effect on profitability. Other researches should identify other independent variables that have potential influence on profitability such as total asset turnover and capital turnover.
RETURN DAN RISIKO SAHAM PADA PERUSAHAAN PERATA LABA DAN BUKAN PERATA LABA
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.v5i1.2563

Abstract

Perataan laba merupakan praktik yang umum dilakukan oleh manajer perusahaan untuk mengurangi fluktuasi laba, yang diharapkan memiliki efek menguntungkan bagi evaluasi kinerja manajemen. Beberapa peneliti percaya bahwa investor memiliki lebih banyak kecenderungan untuk berinvestasi di perusahaan yang menerapkan perataan laba. Investor percaya bahwa perusahaan halus memiliki return yang berbeda dan risiko investasi. Beberapa penelitian membuktikan tentang return yang berbeda dan risiko investasi antara perusahaan perata dan bukan perata laba. Studi lainnya menyatakan bahwa tidak ada perbedaan antara perusahaan perata dan bukan perata laba. Penelitian ini mencoba untuk menguji perbedaan risiko investasi dan return antara perusahaan manufaktur perata dan bukan perata laba yang terdaftar di Bursa Efek Indonesia pada tahun 2009-2011. Perusahaan-perusahaan diklasifikasikan dengan Indeks Eckel dan pendapatan berdasarkan pendapatan operasional, laba sebelum pajak, dan laba setelah pajak. Studi ini menunjukkan bahwa tidak ada perbedaan return investasi antara perusahaan perata dan bukan perata laba. Namun, ada perbedaan dalam risiko investasi antara perusahaan perata dan bukan perata labaKata kunci: Return, Risiko, Perata laba, Beta Income smoothing is a common practice by corporate managers to reduce fluctuations in earnings, which are expected to have beneficial effects for management performance evaluation. Some researchers believe that investors have much more tendency to invest in companies that apply income smoothing. Investors believe that smoother companies have different return and risk investment.  Some studies prove about different return and risk investment between the smoother and non-smoother companies. On the other hand, the rest studies state that there is no difference between smoother and non-smoother companies. This study tries to examine the difference of investment risk and return between smoother and non-smoother manufacturing companies which is listed in Indonesian Stock Exchange in 2009-2011. Those companies are classified with Eckel Index and income based on operating income, earnings before tax, and earnings after tax. This study shows that there is no difference in investment return between smoother and non-smoother companies. Yet, there is a difference in investment risk between smoother and non-smoother companies.
The Effect of Money Ethics Toward Tax Evasion with Gender and Materilalistic as A Moderating Variable
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.v10i2.14919

Abstract

Tax is one of the important elements in the revenue budget in Indonesia. Revenue from this sector is always strived to meet the target revenue. In some times the amount of tax receipt is always not in accordance with the targets set. Tax evasion efforts made by the taxpayer is important to get the attention of the state. This study aims to conduct testing and analysis of tax evasion efforts made by the taxpayer. Tests and analysis is done by using variable approach of money ethics, gender and materiality to tax evasion.Populasi in this research is taxpayer SME registered in Tax Office Primary Kudus. Sampling technique used with convinience sampling method. The number of samples used in the study were 118 respondent. Data collection is done by dividing the questionnaire on the respondent. While the data analysis technique used is the regression analysis by using the absolute differences. The results of this study are as follows: 1), money ethics has significant effect on tax evasion; 2), gender variables as moderators proved to strengthen the positive relation of money ethics to tax evasion; 3) while the materiality variable does not moderate the significant positional relationship of money ethics to tax evasion
ANALISIS SWOT SEBAGAI UPAYA PENINGKATAN KINERJA PENGAWASAN APARAT INSPEKTORAT PROVINSI JAWA TENGAH
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.v3i1.1943

Abstract

Penelitian ini berusaha menyediakan peta keuntungan, kerugian, tantangan dan kesempatan yang berkaitan dengan kinerja inspektorat (Supervisory Board). Hasil dari penelitian ini adalah bahwa untuk meningkatkan kinerjanya, Inspectorat (Supervisory Board) bisa menerapkan 4 strategi yang tesedia pada matriks SWOT. Inspektorat (Supervisory Board) sebaiknya bisa mengatur kekuatan dan meminimalkan kelemahan yang dimiliki, memanfaatkan kesempatan yang berhubungan de-ngan tantangan dalam bentuk sumber daya manusia, anggaran, teknologi informasi dan struktur organisasi yang tepat. This study attempts to provide mapping of the advantages, disadvantages, challenges, and opportunities associated with the performance of the Inspectorate (Supervisory Board). The results indicate that for improving the performance, the Inspectorate (Supervisory Board) of Central Java Province can apply one of the four strategies that are available on TOWS matrix above. The four strategies that can be selected are SO Strategy (Strengths-Opportunities), WO Strategy (Weakness-Opportunities), ST Strategy (Strengths-Threats), and WT Strategy (Weakness-Threats). It is suggested that for improving its performance, the Inspectorate (Supervisory Board) should be able to maintain power and minimize the weaknesses possessed; exploit opportunities and deal with the existing challenges in the form of HR, Budget, Information Technology, and proper Organizational Structure.
Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor
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.v8i2.9307

Abstract

This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.
ANALISIS LAPORAN PERTANGGUNGJAWABAN PELAKSANAAN APBD KOTA SEMARANG
Jurnal Dinamika Akuntansi Vol 1, No 2 (2009): September 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.v1i2.1916

Abstract

Penelitian ini bertujuan untuk mendapatkan persepsi responden tentang  pentingnya  SAP 24, tahun 2005 dan tingkat kinerja pemerintah daerah dalam mengalokasikan APBD di Kota Semarang. Sampel penelitian ini terdiri dari staf DPKD di Semarang, Jawa Tengah. Setelah mendistribusikan kuesioner, ada 64 responden yang mengembalikan kuesionernya. Hasil studi menunjukkan bahwa tingkat kinerja dari semua PSAP (11 PSAP) dalam SAP 24, tahun 2005 lebih rendah daripada pentingnya SAP dan kinerja lembaga pemerintah tidak memuaskan. Abstract This study aims at getting the perception of respondents about the importance of SAP 24, 2005 and the performance of the local government in allocating the APBD in Semarang. The sample consists of the DPKD staff in Semarang, Central Java. After distributing the questioners, there were 64 respondents returned the questionaire back. The results of study show that the performance level of all of the PSAP (11 PSAP) in the SAP 24, 2005 is lower than the importance of SAP and the performance of goverment institution is dissatisfied.Keywords: importance level; performance level; SAP 24
The Effects of PAD, DAU, and Employee Expenses on Capital Expenditures with Population Density as a Moderating Variable
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.v11i2.21004

Abstract

The aims of this study are to analyze the effect of PAD, DAU, and employee expenses on capital expenditure with population density as a moderating variable. The main theories are stewardship and resource dependency theory. The population is 35 districts/cities in Central Java in 2013-2017. There are 175 units that chosen by saturated sampling method. There are 14 of outlier data. Thus, there are 161 unit of analysis. The analytical tools used are descriptive statistic, inferential analysis, and MRA. The results showed that PAD have positive and significant effect on the capital expenditure, DAU does not have significant effect on the capital expenditure, employee expenditure does not have negative and significant effect on the capital expenditure. Population density can moderate the effect of PAD on the capital expenditure. However, population density cannot moderate the effect of DAU and employee expenses on the capital expenditure. The conclusions are PAD has a significant positive effect on the capital expenditure and employee expenses have a significant negative effect on the capital expenditure. It can be a reason that regional governments must increase PAD and reduce employe expenses for capital expenditure.
IMPLEMENTASI ISLAMIC CORPORATE GOVERNANCE DAN IMPLIKASINYA TERHADAP KINERJA BANK SYARIAH
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.v6i1.3249

Abstract

Penelitian ini bertujuan mengkaji implementasi Islamic corporate governance dan pengaruhnya terhadap kinerja bank syariah yang diukur menggunakan rasio-rasio keuangan Islami syari’ah conformity dan rasio-rasio keuangan konvensional  profitability. Populasi penelitian mencakup bank umum syariah (BUS) dan unit usaha syariah (UUS). Pengumpulan data digunakan metode dokumentasi dengan unit analisis laporan keuangan dan self assesment good corporate governance BUS dan UUS yang terpilih sebagai sampel. Analisis data untuk menguji hipotesis digunakan regresi linier. Hasil penelitian menyatakan implementasi Islamic corporate governance pelaksanaan tugas dan tanggung jawab Dewan Pengawas Syariah (DPS) berpengaruh positif terhadap kinerja bank syariah yang diukur menggunakan rasio-rasio keuangan syari’ah conformity  pembiayaan bagi hasil dan zakat, akan tetapi tidak berpengaruh positif  jika diukur menggunakan rasio pendapatan Islami. Implementasi Islamic corporate governance kepatuhan syariah berpengaruh positif terhadap kinerja bank syariah yang diukur menggunakan rasio-rasio keuangan syari’ah conformity  pembiayaan bagi hasil, pendapatan Islami dan zakat. Sedangkan implementasi Isamic corporate governance pelaksanaan tugas dan tanggung jawab DPS dan kepatuhan syariah tidak berpengaruh posisitf terhadap kinerja bank syariah yang diukur menggunakan rasio-rasio keuangan profitability  return on invesment,return on equity dan profit margin.This study aims to assess the implementation of Islamic corporate governance and its effect on the performance of Islamic banks as measured by Islamic financial ratios shari’ah conformity and konventional fiancial ratios profitability. The study population includes Islamic banks (Bank Umum Syariah/BUS) and shari’a business units (Unit Usaha Syariah/UUS). The data collection methods used by documentation with unit analysis of financial statements and good corporate governance self-asessment BUS and UUS selected as a sample. Analysis of data to test the hypothesis used linear regression. The result of the study stated that implementation of Islamic corporate governance duties and responsibilities of the Shari’ah Supervisory Board (SSB)  positive effect on the performance of Islamic banks as measured by financial ratios shari’ah conformity   of profit sharing financing and charity (zakah), but not positive effect if it is measured using the ratio of Islamic income. Implementation of Islamic corporate governance shariah compliance positively influence the performance of Islamic banks as measured by shari’ah conformity  financial ratios of profit sharing financing,  Islamic income and charity (zakah). While the implementation of Islamic corporate governance duties and responsibilities of SSB and shariah compliance not positive effect on the performance of Islamic banks as measured by profitability financial ratios of return on invesment, return on equity and profit margin.
PENGARUH IC TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN PERIODE 2005-2007
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.v2i1.1925

Abstract

Tujuan dari penelitian ini adalah untuk meneliti pengaruh intellectual capital (IC) perusahaan pada kinerja keuangan mereka. Penelitian ini menggunakan Public Framework dan data dari 57 sektor perbankan Indonesia yang tercatat antara tahun 2005 dan 2007 pada Indonesian Stock Exchange. Penelitian ini menggunakan partial least square (PLS) untuk menganalisis data. 3 elemen IC dan kinerja perusahaan dites dalam penelitian ini. Hasilnya memperlihatkan bahwa IC dan kinerja keuangan mempunyai pengaruh yang signifikan, VACA mempunyai pengaruh yang signifikan terhadap kinerja keuangan, VAHU mempuyai pengaruh yang signifikan  terhadap kinerja keuangan, dan STVA mempunyai pengaruh yang signifikan terhadap kinerja keuangan. Abstract The objective of this study is to investigate the influence of firm’s intellectual capital (IC) on their financial performance. This paper uses Public Framework and data from 57 Indonesian banking sectors listed between 2005 and 2007 on the Indonesian Stock Exchange. This study uses partial least square (PLS) for data analysis. Three elements of IC and company performances are tested by this study. The results show that IC and financial performance have significant influence, VACA has significant influence to financial performance, VAHU has significant influence to financial performance, and STVA has significant influence to financial performance.Keywords: intellectual capital; financial performance
Relationship between Taxpayers and Authorities against Tax Compliance during the Covid'19 Pandemic
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.v13i1.26319

Abstract

Taxpayer compliance during the Covid 19 pandemic is an important issue in the relationship between taxpayers and tax authorities. This study was to identify taxpayer compliance behavior using factors, namely: procedural fairness, trust, and commitment. The commitment mediation effect was also tested in this study. Data were collected through questionnaire involving individual taxpayer respondents. A total of 102 collected questionnaires were analyzed using Partial Least Square (PLS). Procedural fairness in determining tax incentive policies during the Covid 19 pandemic is not enough to increase taxpayer compliance. The results of this study also prove that the commitment be a factor affecting tax compliance, either directly or indirectly. Result of mediation test prove that taxpayer’s commitment mediates the relationship of procedural justice on tax compliance. Similarly, commitment is a mediation in the relationship of trust on tax compliance. Therefore, it is important for the government and tax authorities to maintain the commitment of the taxpayer as part of a strategy to increase tax compliance and develop effective long-term relationships.

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