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[Analisis Pengungkapan Sustainability Report pada Perusahaan Non-Keuangan Tahun 2009-2013 ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i2.4129
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh return on asset (ROA), likuiditas (current ratio), ukuran perusahaan (size), earning per share (EPS) terhadap pengungkapan sustainability report. Sampel yang digunakan adalah perusahaan non-keuangan terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan sustainability report sesuai standar GRI pada periode 2009-2013 dan diperoleh 12 perusahaan. Teknik analisis data menggunakan uji asumsi klasik: normalitas, multikolinearitas, autokorelasi dan heterokedastisitas. Uji hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa ROA berpengaruh positif signifikan terhadap sustainability report, current ratio tidak mempengaruhi sustainability report, size memiliki pengaruh negatif dan signifikan terhadap sustainability report, dan EPS memiliki pengaruh negatif dan signifikan terhadap sustainability report.This study aims to examine and analyze the effect of return on assets (ROA), liquidity (current ratio), firm size (size), earnings per share (EPS) on the disclosure of sustainability report. Sample are corporate non-financial listed on the Indonesia Stock Exchange (IDX) and publishes a sustainability report according to GRI standard in the period 2009-2013 and obtained sample of 12 companies. Data were analyzed using classic assumption test: normality, multicollinearity, autocorrelation and heterokedastisitas. Hypothesis testing using multiple regression analysis. The results showed that, ROA significant positive effect on sustainability report. current ratio does not affect the sustainability report. size has a negative and significant impact on the sustainability report, and EPS has a negative and significant impact on the sustainability report.]]>
<![CDATA[Tax Amnesty and Earnings Management: An Initial Evidence ]]>
<![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.v11i1.18675
<![CDATA[The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in tax amnesty program and companies that did not participate in tax amnesty program during 1 July-30 September 2016. The final sample was obtained 339 firm years. Information about the owner of the company that participated the tax amnesty program was obtained from the mass media. The results show that accrual earnings management has a positive effect on the possibility of the owner of the company to participate in the tax amnesty program. This study suggests the users of financial reports to pay attention on the level of aggressiveness of companies’ earnings management whom the owners participate in tax amnesty program. The aggressive financial reporting could indicate the low quality of the financial reporting. This study also provides conceptual contribution to the development of science regarding the relation of earnings management and the probability of a company owners participating in the tax amnesty program.]]>
<![CDATA[PERBEDAAN PERSEPSI AKUNTAN PENDIDIK DAN MAHASISWA PRODI AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i2.2169
<![CDATA[Penelitian ini bertujuan untuk menentukan perbedaan persepsi akuntan pendidik san mahasiswa prodi akuntansi terhadap kode etik IAI. Analisis penelitian ini berdasarkan pada jawaban responden yang didapatkan dari questionaire. Questionaire tersebut telah disebarkan di kota Malang. Populasi penelitian ini adalah akuntan pendidik dan mahasiswa prodi akuntansi. Uji hipotesis dilakukan dengan menggunakan alat analisis statistik yaitu independent t-test sampel dengan SPSS 17. Hasil dari penelitian ini menunjukkan bahwa ada perbedaan persepsi antara mahasiswa prodi akuntansi dengan akuntan pendidik tehadap kode etik IAI. Untuk penelitian selanjutnya wilayah, subjek dan variabel penelitian diharapkan lebih akurat dan diperluas.This study aims to determine the differences between accounting educators’ and accounting students study program’s perceptions to the IAI Code. The analysis is based on the respondents’ answers which are obtained through questionnaires, distributed in the city of Madiun. The population of this study is accounting educators and college students of accounting in the city of Madiun. The hypothesis testing is done by using statistical analysis tool; it is the independent samples t-test w hich uses SPSS 17 (Statistical Packages for Social Science). The result of study indicates that there are differrent perceptions between accounting students and accounting educators in viewing the IAI code. For further research, it is expected that the area, subject, and variables of research should be more accurate and expanded.]]>
<![CDATA[The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures ]]>
<![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.v10i1.12994
<![CDATA[Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company. The purposes of this study are to analyze the effect of ownership structure (managerial ownership, institutional ownership, government ownership, foreign ownership with the quality of audit committee as moderating variable on intellectual capital. The population of this study is financial companies listed in Indonesia Stock Exchange from 2013 until 2015. Samples are selected using purposive sampling method, and obtained 165 units as observations. Data was collected by documentation, and the analysis data is moderated regression analysis. The study found that managerial ownership has negative effect on intellectual capital disclosure. Government ownership and foreign ownership has positive effect on intellectual capital disclosure, and institutional ownership has not been proven to effect on intellectual capital disclosure. Then, the study also found that the quality of audit committee has significant effect as a moderating variable on the influence of institutional ownership, but it has not been proven to have a moderating effect on the influence of managerial ownership, government ownership and foreign ownership intellectual capital disclosure. The recommendation for further study is to use another technique such as questionnaires that is directly given to company for discovering the level of company’s intellectual capital disclosure. For the company, the limitation of managerial ownership can be used as a control to the company disclosure practice, and improve the role of audit committee to maximize disclosure practice in the company.]]>
<![CDATA[REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEND INITIATION DAN DIVIDEND OMISSION ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i1.1957
<![CDATA[Tujuan penelitian ini adalah menguji apakah pasar bereaksi positif terhadap dividend initiation dan dividend omission. Sampel yang digunakan sebanyak 43 saham perusahaan yang terdiri dari 29 perusahaan yang melakukan dividend initiation dan 14 perusahaan yang melakukan dividend omission. Hasil penelitian menunjukkan bahwa pasar tidak bereaksi terhadap pengumuman kebijakan dividend initiation. Disekitar hari pengumuman, ditemukan abnormal return yang negatif maupun positif tetapi tidak ditemukan average abnormal return positif maupun negatif signifikan. Selain itu pasar bereaksi negatif terhadap pengumuman kebijakan dividend omission pada hari pengumuman (t-10, t-5, t-4, t+4) dan t+6 memberikan average abnormal return negatif yang signifikan. The objective of study is to know whether the market reacts positively to dividend initiation and dividend omission. The samples are 43 copmanies’ shares. They  consists of 29 companies that have dividend initiation and 14 companies that have dividend omission. The results show that the market does not react to the announcement of dividend initiation policy. Then, it is found that around the announcement day, abnormal return is negatif and positive. However, both significant negatif and positive abnormal return average are not found.  The market reacts negatifly to the announcement of dividend omission policy on the day it is  published ( t-10, t-5, t-4, t +4, and +6 t give the average of negatif  and significant abnormal return.]]>
<![CDATA[The Management of Village Fund Finances ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v9i1.12009
<![CDATA[The purpose of this research is to know the implementation of fund management of village fund in Ogan Ilir Regency, South Sumatera. The population in this study were 224 villages in Ogan Ilir Regency that received the allocation of Village Funds in 2016. The purposive sampling technique was applied to obtain samples and produce 26 villages. The analysis will be carried out with a quantitative and qualitative description process. Based on the data obtained, the researcher tries to describe or describe systematically, accurately, and factually about matters relating to the field as fact, nature, and relationship between phenomena. Quantitative techniques will also use frequency analysis that aims to provide an overview of the general condition. The results reveal that the financial management aspects are generally in accordance with those set out in Permendagri 113/2014 and have complied with the basic principles of financial management. Reporting and accountability remain a problem for some villages. Not all of the villages studied have aspects of human resource reporting and accountability. Taking into account the composition of village budgeting, the village does not meet the rules that require a ratio of 70:30, this results in inequality in the implementation of rural development. The conclusion of this research is that the implementation of village fund management in Ogan Ilur Regency has been running well according to Permendagri 113/2014.]]>
<![CDATA[CORPORATE GOVERNANCE DAN PROFITABILITAS, PENGARUHNYA TERHADAP PENGUNGKAPAN CSR SOSIAL PERUSAHAAN ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v2i1.1927
<![CDATA[Penelitian ini bertujuan untuk menjelaskan hubungan mekanisme corporate governance, profitabilitas dan pengungkapan CSR yang melibatkan corporate size sebagai variabel kendali. Sampel dari penelitian ini adalah perusahaan-perusahaan yang tercatat pada BEI pada tahun 2007. Sampel yang digunakan ada 80 sampel dengan metode purposive sampling dan analisis linear regresi berganda. Hasilnya menunjukkan bahwa tidak ada hubungan yang signifikan antara kepemilikan institusional  dan pengungkapan CSR. Tetapi, ditemukan adanya hubungan yang signifikan antara independent commissioner board, profitability, dan pengungkapan CSR. Abstract This study aims  to explain the correlation of corporate government mechanism, profitability, and CSR disclosure which involves corporate size as the control variable. The sample  were 80 companies listed on BEI  in 2007. The technique, employed for having the samples is purposive sampling method and the data analysis used is multiple linear regression. The results show that there is no significant correlation between institutional ownership and CSR disclosure. However, it is found that there is positive significant correlation  between independent commissioner board, profitability, and CSR disclosure.Keywords: institutional ownership; profitability; CSR disclosure]]>
<![CDATA[The Effects of Financial and Environmental Performances on Firm Value with Environmental Disclosure as an Intervening Variable ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v12i2.24003
<![CDATA[This study aims to analyze the effects of financial performance and environmental performance to firm value with environmental disclosure as an intervening variable. Financial performance which measured by Ratio On Sales (ROS) and environmental performance which measured by PROPER ranking act as independent variables and firm value which measured by stock price acts as dependent variable also environmental disclosure which measured by GRI Standards as an intervening variable. This study uses secondary data and selects the sample used purposive sampling method. The samples consist of non financial companies listed in the Indonesia Stock Exchange (IDX), participated in the PROPER (Program Penilaian Peringkat Kinerja Perusahaan / Performance Rating Assestment Program on Environment Management) and published both annual report and sustainability report for 2017-2018. Partial Least Squares technique is chosen for the study statistic analysis. Results from this research show that financial performance has a negative impact on environmental disclosure, environmental performance has a significant positive impact on environmental disclosure and environmental disclosure does not affect the firm value. Next, the environmental disclosure is not able to intervene the effects of financial performance and environmental performance on firm value. The implications of this research are prove that the environmental aspects of information disclosed by the company have not been an important assessment for investors in viewing the performance of a company and also suggest investors to consider the company's environmental disclosure in making investment decisions because it contain an important aspect of corporate sustainability.]]>
<![CDATA[Intellectual Capital dan Corporate Social Responsibility Pengaruhnya pada Profitabilitas Perbankan ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v7i1.4041
<![CDATA[Penelitian ini bertujuan menguji secara empiris pengaruh Intellectual Capital dan Corporate Social Responsibilty pada Profitabilitas sektor Perbankan. Sampel penelitian yaitu seluruh bank di Bursa Efek Indonesia yang terdaftar periode 2011-2013 dengan metode purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Metode pengumpulan datanya menggunakan metode dokumentasi. Hasil penelitian ini menunjukkan intellectual capital berpengaruh positif pada Profitabilitas. Disisi lain Corporate Social Responsibilty tidak berpengaruh pada Profitabilitas. This study aims to determine the effect of intellectual capital and Corporate Social Responsibility on profitability on Banks sector. Samples were banks listed from 2011-2013 periods employing purposive sampling method. The analysis technique used was multiple linear regressions. The technique of data collections was documentation. The results of this study demonstrate intellectual capital had positive effect on profitability. On the other hand, Corporate Social Responsibility had no effect on profitability. ]]>
<![CDATA[PENGARUH ROLE STRESSOR TERHADAP KOMITMEN ORGANISASI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAWA TENGAH ]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 5, No 2 (2013): September 2013 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v5i2.2992
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh role conflict, role ambiguity dan role overload pada kepuasan kerja, pengaruh role conflict, role ambiguity dan role overload pada komitmen organisasi serta pengaruh kepuasan kerja terhadap komitmen organisasi. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner di mana subyek penelitian ini adalah auditor yang bekerja pada Kantor Akuntansi Publik ( KAP ) di Jawa Tengah. Sampel yang diambil adalah non probability dengan menggunakan convenience sampling. Structural Equation Modeling (SEM) dan Linier Hubungan Struktural (LISREL) digunakan untuk menguji hipotesis. Hasil penelitian adalah dengan menerapkan Structural Equation Modeling (SEM) dapat disimpulkan bahwa role conflict, role ambiguity dan role overload secara signifikan berpengaruh terhadap komitmen organisasi, sedangkan kepuasan kerja tidak berpengaruh terhadap komitmen organisasi. The objective of this study is to find out the influence of role conflict, role ambiguity and role overload on working satisfaction, the influence of role conflict, role ambiguity, and role overload on organization’s commitment as well as the influence of working satisfaction on organization’s commitment. The data used in this research are primary data in form of questionnaire in which the subjects are auditors working for Accounting Public Office (KAP) in Central Java. The sample taken was non probability by employing convenience sampling. Structural Equation Modeling (SEM) and Linier Structural Relationship (LISREL) were used to test hypothesis. The results of the study by applying Structural Equation Modeling (SEM) can be concluded that role conflict, role ambiguity and role overload are significantly influential on organization’s commitment, while working satisfaction is not influential on organization’s commitment.]]>
