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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 8 Documents
 1 
Search results for , issue "Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014" : 8 Documents clear
GLOBALISASI EKONOMI: KORPORATISASI PERGURUAN TINGGI (PERAN AKUNTANSI DALAM TINJAUAN TEORI KRITIS HABERMAS) Sri Pujiningsih
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology
PENGARUH FAKTOR FUNDAMENTAL MAKRO TERHADAP INDEKS HARGA SAHAM GABUNGAN (Studi pada Bursa Efek Indonesia Tahun 2007-2012) Agus Suharno; MG. Kentris Indarti
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The objective of this research is to empirically examine about the factors affecting the Composite Stock Index in Indonesia Stock Exchange. The factors are SBI Rate, World Oil Price, World Gold Price, and Exchange Rate of Indonesia Rupiah. The sample of this research is monthly data of the SBI Rate, World Oil Price, World Gold Price, Exchange Rate of Indonesia Rupiah, and Composite Stock Index from October, 2007 until September, 2012. This research uses multiple regression analysis.The result of this research shows that the SBI Rate negatively affect the composite stock indeks (IHSG), while the world oil price and world gold price positively affect the IHSG. But, the exchange rate of Indonesia rupiah is not affect the IHSG. The value of adjusted R square is 0.519%. This means that 51.90% IHSG movement can be predicted by the movement of the four independent variables. Keywords: sbi rate, world oil price, world gold price, exchange rate of indonesia rupiah, IHSG
PENGARUH KEADILAN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL PERUSAHAAN BUMN DI MALUKU DENGAN KEPERCAYAAN PADA ATASAN SEBAGAI VARIABEL MEDIASI Salomi J. Hehanussa
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine procedural justice, distributive justice, and interactive justice perceived by manager in the workplace about the treatment received from organization on their outcomes by using theory of planned behavior, organizational justice theory, and expectancy theory. The outcomes shown by managers include trust in supervisor and managerial performance. This study uses survey method in collecting data and sample selection method at state-owned companies in Maluku Province represented by 310 middle and lower managers. The hypotheses are tested by Structural Equation Modeling.    The results show that procedural justice and interactive justice has significant influence on managerial performance, whereas distributive justice has no influence on managerial performance. Empirical evidences show that distributive justice and interactive justice has influence on trust in supervisor, whereas procedural justice has no influence on trust in supervisor. Trust in supervisor also has influence on managerial performance. Keywords: Procedural Justice, Distributive Justice, Interaction Justice, Trust in Supervisor, Managerial Performance.
PENGARUH TEKANAN ANGGARAN WAKTU SEBAGAI VARIABEL MODERASI TERHADAP HUBUNGAN ANTARA FAKTOR INDIVIDU DAN KUALITAS AUDIT Jefry Gasperz
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality
PENGARUH KINERJA LINGKUNGAN TERHADAP PRAKTIK PENGUNGKAPAN SUSTAINABILITY REPORT dan KINERJA EKONOMI Felecia Novita Iriyanto; Paskah Ika Nugroho
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study examines the effect of environmental performance measured from PROPER ( Performance Rating Program in Environmental Management ) towards sustainability report disclosure practices and economic performance . Sustainability Report ( SR ) was measured by 79 items of disclosure by the GRI G3 (2006) , while the economic performance using scale industries calculated return of Al - Tuwaijiri , et al . (2004) . Samples in this study were taken by purposive sampling technique that companies listed on the Stock Exchange and publish an annual report in 2011-2012 . The statistical methods used in this study is a simple regression analysis to examine the effect of environmental performance on sustainability report and multiple regression analysis to examine the effect of environmental performance and sustainability report on economic performance . Data analysis and hypotheses tests in this study using SPSS version 16. Results showed that the company's environmental performance have a significant positive effect on Sustainability Report Diclosure. Meanwhile, the results of the second hypothesis shows that environmental performance has a significant impact on economic performance. And the results showed that the third hypothesis Sustainability Report Diclosure have a significant positive effect on economic performance .Keywords : Global Reporting Initiative , Sustainability Reporting , Economic Performance , Environmental Performance
APAKAH MAHASISWA SUDAH MELEK KEUANGAN? Maria Rio Rita; Benaya Chrisma Adiputra Pesudo
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Financial literacy is one of the needs for everyone in order to manage their personal finance.Person's ability to read, analyze, manage financial condition in making financial decisions can be made ​​to avoid financial problems. This study aims to determine whether factors such as gender, faculty, and grade point average (GPA) effect on student financial literacy. This research surveys 333 college students of Economics and Business Faculty also Science and Mathematics Faculty of Satya Wacana Christian University (UKSW) to examine their personal financial literacy based on gender, faculty and Grade Point Average (GPA).Binary logistic used to analyze the data.Results of this study indicate that financial literacy is influenced by faculty, whereas gender and GPA does not affect financial literacy. This study is expected to support the science of personal finance is still relatively rare compared to research in the field of corporate finance and capital markets.. Keywords: Financial Literacy, Gender, Faculty, Grade Point Average (GPA)
PENGARUH MANFAAT PERSEPSIAN DAN KREDIBILITAS PERSEPSIAN TERHADAP PENGGUNAAN E-BANKING PADA PERUSAHAAN-PERUSAHAAN INDONESIA Melissa Tri Angela Simarmata; Jadongan Sijabat
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The purpose of this study is to provide empirical evidence about the influence of perceived benefits (perceived benefits) and perceived credibility (perceived credibility) to the use of e-banking. This study is based on Social Contract Theory and the Theory of Diffusion of Innovations. Samples are intended private companies located in Yogyakarta and gained as much as 71 companies. Statistical analysis is done is test the initial validity and reliability tests early, test construct validity and reliability tests construct instruments, test Classical Assumptions: Normality test, test Multicollinearity, Heteroskidastity test, and autocorrelation test. Multiple Regression Analysis to test the empirical model and hypotheses. The results showed that the perceived benefits of (Perceived Benefits) has a positive effect on the use of e-banking. However, the influence of perceived credibility (Perceived Credibility) against the use of E-Banking (E-Banking Usage) is not proven. Keywords: social contract theory, theory of diffusion of innovations, benefits perceived, perceived credibility and use of e-banking.
ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL BERDASARKAN PROFITABILITAS, LEVERAGE, DAN SIZE PERUSAHAAN (PERBANDINGAN ANTARA PERUSAHAAN PERBANKAN DI INDONESIA DAN THAILAND Dimaz Ramananda; Yeterina Widi Nugrahanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The objective of this study is to compare the level of intellectual capital disclosure in any banking company in Indonesia and Thailand listed on the Indonesia Stock Exchange ( IDX ) and the Securities Exchange of Thailand ( SET ) in 2011 based in the characteristics of the company. The variables used in this study is the level of intellectual capital disclosure and corporate characteristics represented by profitability, leverage, and the size of the company. The sample used consists of 39 banks listed on the BEI and 11 banks listed on the SET in 2011. The findings in this study showed no difference between intellectual capital disclosure in Indonesia and Thailand. Keywords : intellectual capital disclosure, profitability, leverage, company size

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