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Dinamika Akuntansi Keuangan dan Perbankan
Published by Universitas Stikubank
ISSN : 26568500     EISSN : 26564955     DOI : https://doi.org/10.35315/dakp.v12i1
Core Subject : Economy,
Economics, Econometrics & Finance
Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental and social accounting Public sector accounting Corporate governance Ethical issues in accounting and financial reporting Corporate finance Financial Banking
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 5 No 2 (2016): VOL. 5 NO. 2 2016" : 7 Documents clear
MENGGUGAT NARASI BESAR DAN SIMULAKRA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Yeterina Widi Nugrahanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and values will be able to break grand narration in CSR disclosure. From Baudrillard perspective, CSR disclosure can be viewed as simulacrum. The simulacrum is shown by (a) the disconnect between reality and its representations, especially the lack of tranparancy in negative business impact disclosures; (b) The control and manipulation of information, and (c) the proliferation of misleading images. To break the CSR disclosure simulacra, it takes CSR concept that based on love, which are love to God, love to human being and love to nature.  Keywords: corporate social responsibility disclosure, posmodernism, grand naration, simulacra
PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, PENGALAMAN AUDITOR, SKEPTISME PROFESIONAL AUDITOR, OBJEKTIFITAS DAN INTEGRITAS TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik Di Kota Semarang) Irwanti Bunga Nurjanah; Andi Kartika
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.
PENGARUH PROGRAM KEPEMILIKAN SAHAM DAN KUALITAS LABA TERHADAP BIAYA EKUITAS Sartika Wulandari; Widhian Hardiyanti; Bogy Febriatmoko
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity
PENGARUH LDR, DAN BOPO TERHADAP ROA DENGAN NIM SEBAGAI VARIABEL INTERVENING Studi pada Bank Umum di Indonesia Periode Tahun 2011-2013 Widhian Hardiyanti; Bogy Febriatmoko
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin
ANALISIS RASIO KEUANGAN PERBANKAN SEBAGAI ALAT UKUR KINERJA KEUANGAN BANK (Studi Kasus PT. Bukopin (Persero), Tbk periode 2014-2015) Bogy Febriatmoko; Sartika Wulandari; Widhian Hardiyanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set by Bank Indonesia and has also exceeded the average of the Commercial Bank of the Company (BUP). The results of solvency ratio analysis, financial performance condition of PT Bukopin (Persero) Tbk in 2014-2015 can be said good because the average CAR of 13.88%, LDAR of 2.39%, DER of 1057.92%, the value has been meet the requirements of Bank Indonesia. In the analysis of earnings ratio, the condition of financial performance can be said not good, because the average on ROA is only 0.97%, ROE of 11.20%, and BO / PO of 88.39%, NPM of 9.49%, the value is still below the average BUP and under the terms of Bank Indonesia. From all financial ratio analysis hence can be known how financial condition of PT. Bukopin (Persero), Tbk. Keywords: financial ratios, corporate financial condition
FAKTOR - FAKTOR PENENTU TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA Intan Cristiana; Maryono Maryono
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This research aims to investigate and analyze factors that influence provincial government disclosurefiscal years 2013-2015. Disclosure of goverment financial statements is a form of goverment transparency and accountabilit, but many local goverments do not disclose the full financial statements. Population of this research are provincial goverment financial statements in Indonesia fiscal year 2013-2015 based on Government Accounting Standard. Samples are included in the criteria of this study were 101 financial statements using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 23.0. The results showed that realized of revenue and number of units under Provincial (SKPD) have positiveand significant influence on the disclosure level of provincial government financial statements. While total asset have negative effect and significant influence on the disclosure level of provincial government financial statements. However, the level of dependence,population, number of audit findings and level of financial irregularities do not significantly influence the disclosure level of provincial government financial statements. Keywords: Influence provincial government disclosure, BPK audit results, Government Accounting Standard.
KEPATUHAN WAJIB PAJAK UKM Rachmawati Meita Oktaviani; Sheila Adellina
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016): VOL. 5 NO. 2 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.

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