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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
 1 
Search results for , issue "Vol 7 No 1 (2018): Vol. 7 No. 1 2018" : 7 Documents clear
STRUKTUR KEPEMILIKAN SEBAGAI MEKANISME KONTROL IDIOSYNCRATIC RISK UNTUK MENINGKATKAN NILAI PERUSAHAAN Monica Monica; Suwandi Ng
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This research aims to investigate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value mediated by idiosyncratic risk. The population used is the whole companies listed in Indonesian Stock Exchange (BEI) on the period of 2013-2017. The number of samples is 182 companies each year, which was selected by purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze data and hypothesis mediation analysed by using Sobel test. The results show that foreign ownership, managerial ownership, and public ownership have a negative and significant impact on the idiosyncratic risk, while the promoter ownership has a positive and significant impact on the idiosyncratic risk. Idiosyncratic risk and promoter have a negative and significant impact on firm value, foreign ownership has a positive but insignificant impact on firm value, while managerial ownership and public ownership have a positive and significant impact on firm value. In addition, idiosyncraticn risk can madiate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value. The implication of this research is that companies and investors can consider the importance of idiosyncratic risk through diversification of ownership structure as a mechanism for achieving firm value. The idiosyncratic risk is expected to assist the investor in making business decisions as they reflect the company’s specific information and fluctuate accordingly and the movement is independent of market movements. Keywords : ownership structure, foreign ownership, promoter ownership, managerial ownership, public ownership, idiosyncratic risk, and firm value
UKURAN PERUSAHAAN, PROFITABILITAS, UMUR PERUSAHAAN, SOLVABILITAS DAN UKURAN KAP TERHADAP AUDIT REPORT LAG Ika Destriana Widiastuti; Andi Kartika
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

Audit report lag is time in finishing job audient until publication date of audit report. This study aims to examine and analyze the effect of the size of the company , profitability, age of the firm , solvency , size of public accounting firms to audit report lag on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2016 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 45 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variable of the size of the company are significant positive effect on audit report lag, variable solvency are not significant positive effect on audit report lag. variable, the size of the company and profitability are significant negative effect on audit report lag, and variable age of the firm is not significant negative effect on audit report lag. Keywords: audit report lag the size of the company, profitability, the age of the company, solvency, the size of the public accounting firm (KAP).
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yumita Rahmawati; Bambang sudiyatno
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aims to analyze the effect of profitability, growth, liquidity, debt to equity ratio (DER) to dividend policy. About 128 samples used from annual report of mining companies listed on the Indonesia Stock Exchange in the period of 2013 -2016. The analytical method is using the logistic regression analysis method. The result of thids study is only profitability that affects to dividend policy (coefficient logistic regression: 0.220). It means if profitabillity is risen, the other variabels are constan. Therefore, dividends will be distributed if the company makes a profit. The company's ability to get greater profits will increase dividends distributed to shareholders. Key Word: profitability, growth, liquidity, debt to equity ratio (DER), dividend policy
PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, DAN PERPUTARAN PIUTANG DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL TERHADAP PROFITABILITAS (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014 Virginia Elsa Haryono; G. Anggana Lisiantara
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The purpose of this studies is to examine relation influence cash turnover, inventory turnover, receivable turnover and firm size as a control variable on the profitability of manufacturing companies in the consumer goods industry sector in the Indonesia Stock Exchange for the period of 2014-2017. This studies conducted on 149 sample sector consumer goods manufacturing companies that published annual report in period of 2014-2017 used Rupiah. This studies was quantitative studies by using multiple linear regression. The result of study concluded that that cash turnover, inventory turnover, and receivable turnover were proved did not have influence on profitability (ROA). Keyword: cash turnover, inventory turnover, and receivable turnover
KUALITAS SISTEM INFORMASI DAN PENGAMBILAN KEPUTUSAN INDIVIDUAL: PERAN MEDIASI KOORDINASI DAN OTONOMI KERJA Frieska Aprianty; Cherly Elisabeth Tanamal
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD. Keywords: level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue
FAKTOR PRNENTU KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH (Studi Kasus Pada Kabupaten/Kota Se-Jawa Tengah Tahun 2015-2017) Ernawati Ernawati; Jaeni Jaeni
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aims to analyze the Determinants of Financial Performance of District / City Governments in Central Java Province. This study discusses the financial determinants of local government using proxy measures (size), Prosperity (wealth), legislative measure, intergovernmental income and leverage.This study discusses the Local Government Financial Report (LKPD) by taking a sample of 35 districts / cities in Central Java in 2015-2017. The data used in this research is secondary data. The analytical tool used in this research is multiple linear regression. The results of this study show that the size of the Regional Government and Prosperity is not related to the financial performance of the Regency / City of Central Java Province in 2015-2017. While Legislative Measures play a significant negative role in the Financial Performance of District / City Governments in Central Java in 2015-2017, and Intergovernmental Income and Leverage does not affect the financial performance of Regency / City Governments in Central Java in 20015-2017. Keywords: financial performance, local government size, prosperity, legislative size, intergovernmental income, and leverage.
DETERMINAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Kabupaten/Kota di Provinsi Jawa Tengah Tahun Anggaran 2014-2016) Ferina Intan Lutfia; Maryono maryono; Batara Daniel Bagana
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.597 KB)

Abstract

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD. Keywords: level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

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