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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
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Search results for , issue "Vol 6 No 2 (2017): Vol. 6 No. 2 2017" : 8 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016 Nobita Sugiarto; Ida Nurhayati
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study examines the effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatism Keyword: institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk and accounting conservatism.
EVALUASI SISTEM PENGENDALIAN INTERN ATAS PENGELOLAAN ASET TETAP PADA PEMERINTAH KABUPATEN BREBES Alvianita Gunawan Putri
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The purpose of this study is to evaluate the internal control system for the management of fixed assets and assess the obstacles faced in managing fixed assets in the Government of Brebes Regency. This type of research is a case study with a qualitative approach using descriptive methods. Effectiveness is assessed using 5 (five) elements of the Internal Control System by giving weight to each element. Assessment is done by assessing the results of interviews using the Internal Control Questionnaire (ICQ) test list that refers to PP No. 60 of 2008 and equipped with observations and documents. Based on the results of the interview completed with the results of observations and documents, the results obtained were the elements of the control environment were given a weight of 30% so as to obtain a value of 27.27%. Risk assessment is given a weighting of 20% so as to obtain a value of 8.57%. Control activities are given a weighting of 25% so as to obtain a value of 19.70%. Information and communication are given a weight of 10% so that they get a value of 7.88%. Monitoring was given a weighting of 15% so that it obtained a score of 10.18%. The total value of 5 (five) elements of the internal control system in the Government of Brebes Regency is 73.60% which are classified as effective criteria. Keywords: management of fixed assets, internal control systems (spi).
FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER SEBAGAI AKUNTAN PUBLIK (Studi pada Mahasiswa Universitas Stikubank Semarang) Dwi Hastuti; Andi Kartika
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant. Keywords: financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants
DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016) Iva Yuniasih; Sunarto Sunarto
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

The purpose of this reseach is to test the influence of leverage, profitability, assets growth and firm size to the dividend policy. This research has been carried out by using quantitative approach and multiple linier analysis method.The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling. The result of this research indicate that Firm Size have positive influence on Dividend Policy. Whereas Leverage, Profitability and Assets Growth have no influence on Dividend Policy. Keywords: leverage, profitability, assets growth, firm size on dividend policy
KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN , DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH PADA SATUAN KERJA PERANGKAT DAERAH KOTA SEMARANG Mega Andani Putri; Maryono Maryono; Batara Daniel Bagana
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aims to examine and analyze the influence of competence of human resources, regional financial accounting system, government accounting standards, internal control, the quality of local financial statements at the Regional Work Unit Unit in Semarang City. This study uses primary data obtained by spreading the questionnaire in the Regional Work Unit Unit of Semarang City. Respondents in this research are Echelon III and Echelon IV. Sampling method using purposive sampling with the help of software SPSS version 16. The result of this research stated that the competence of human resources has no effect on the quality of regional financial report, while the variables of government accounting system, the variable of financial accounting system of the region and internal control influence to the quality of regional financial report. Keywords: quality financial reporting areas, the competence of human resources, financial accounting systems of the region, government accounting standards,internal control
KOMISARIS INDEPENDEN, REPUTASI AUDITOR, KONSENTRASI KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Kartiko Dewi Pangestuti; Yeye Susilowati
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption The result showed that independent commissioner, ownership concentration, and the firm size does not effect Enterprise Risk Management disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure. Keywords : enterprise risk management, independent commissioner, auditor reputation, ownership concentration, and firmsize.
FAKTOR-FAKTOR PENENTU PERSISTENSI LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Khoirul Amaliyah; Titiek Suwarti
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales volatility, debt level and operating cycles had a significant effect. While volatility of cash flow, the amount of accruals and firm size have no effect to earnings persistence. Keywords: volatility of cash flow, accrual amount, sales volatility, debt level, operating cycle, firm size and profit persistence.
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Kab/Kota Provinsi Jawa Tengah Periode 2013-2015) Noora Fahrunisah; Achmad Badjuri
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 2 (2017): Vol. 6 No. 2 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

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Abstract

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund to Capital Expenditures. Keywords : local revenue, general allocation fund, special allocation fund, economic growth and capital expenditure.

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