Jurnal Dinamika Akuntansi最新文献_第7页

Net Interest Margin and Capital Adequacy ratio: Mediating influence of Bank Profitability 净息差和资本充足率:银行盈利能力的中介影响

Jurnal Dinamika Akuntansi Pub Date : 2021-10-06 DOI: 10.15294/JDA.V13I2.32404

A. Wahyudin, K. Kiswanto, Ailin Nuhaaya

{"title":"Net Interest Margin and Capital Adequacy ratio: Mediating influence of Bank Profitability","authors":"A. Wahyudin, K. Kiswanto, Ailin Nuhaaya","doi":"10.15294/JDA.V13I2.32404","DOIUrl":"https://doi.org/10.15294/JDA.V13I2.32404","url":null,"abstract":"Purpose: The objectives of this study are to analyze liquidity, credit risk, and operating efficiency on bank profitability as proxied by Return on Assets and analyze the role of Net Interest Margin (NIM) and Capital Adequacy Ratio (CAR) as an intervening variable.Methodology: The population in this study was banking companies listed on the Indonesia Stock Exchange (IDX) for 2015-2019‎. The sampling technique used the purposive sampling technique with 37 companies and 167 analysis units. The data analysis in this study used multiple linear regression analysis and path analysis using IBM SPSS Statistics 25 software as an analysis tool.Findings: The results show that liquidity and operating efficiency have a significant effect on profitability. Credit risk has a significant negative impact on profitability. On the other hand, NIM and CAR have a significant positive impact on profitability. Liquidity has a significant positive effect on NIM and CAR, credit risk has an insignificant negative impact on NIM but a significant positive on CAR, and operational efficiency has a significant negative impact on NIM. Meanwhile, NIM and CAR can only mediate liquidity to profitability. Otherwise, CAR can be mediating credit risk to profitability.Originality: NIM and CAR can be mediate the effect of liquidity on profitability, and in particular, CAR mediates market risk on profitability. Therefore, investors should pay attention to financial banking ratios to not fail in making investments.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48328003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific 政府所有权、国际经营、董事会独立性与环境信息披露:来自亚太地区的证据

Jurnal Dinamika Akuntansi Pub Date : 2021-10-06 DOI: 10.15294/JDA.V13I2.30268

L. M. Ifada, M. Indriastuti

{"title":"Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific","authors":"L. M. Ifada, M. Indriastuti","doi":"10.15294/JDA.V13I2.30268","DOIUrl":"https://doi.org/10.15294/JDA.V13I2.30268","url":null,"abstract":"Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the Asia Pacific with an environmental disclosure score in 2018, with cross-section data. This study used secondary data that were processed by the Ordinary Least Square (OLS) method as the main research method, and showed a significant positive relationship.Findings: Government ownership, international operations, board independence, have a positive effect on environmental disclosure. Government ownership has a positive effect on environmental disclosure, meaning that companies with government ownership can be emphasized to comply with environmental regulations with better environmental disclosure. International operations positively affect environmental disclosure, meaning that companies operating internationally are more proactive in social and environmental responsibility, which can increase the interest of companies to make environmental disclosures. Board independence positively affects environmental disclosure, indicating that board independence allows a focus on long-term environmental investment through corporate environmental disclosure.Novelty: The originality of this study examines emerging market public companies throughout developing countries in the Asia Pacific. This is to capture the context of environmental disclosure among developing countries.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45222746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation 应对未来诚信下降的会计师危机——道德教育和宗教信仰对权责发生制、真实活动和隧道操纵的道德观念的影响

Jurnal Dinamika Akuntansi Pub Date : 2021-10-06 DOI: 10.15294/JDA.V13I2.29577

R. Sari, Annisa R. Sari, Mimin Nur Aisyah, A. Arifin

{"title":"Countering a Future Crisis of Accountants with Decreasing Credibility: the Influence of Ethical Education and Religiosity on Ethical Perceptions of Accrual, Real Activity and Tunneling Manipulation","authors":"R. Sari, Annisa R. Sari, Mimin Nur Aisyah, A. Arifin","doi":"10.15294/JDA.V13I2.29577","DOIUrl":"https://doi.org/10.15294/JDA.V13I2.29577","url":null,"abstract":"Purpose: This study is intended to: First, examine the effectiveness of ethics education to instill core ethical values in students; Second, test the differences between students’ ethical perceptions in religious and public universities; Third, examine the effects of individual’s ethical ideology on ethical perceptions.Method: Questionnaire was used to collect data and SEM PLS was used to test the hypotheses. A total of 215 undergraduate students from public and private university have taken part in this study.Findings: The study show that business ethics education does not influence ethical perceptions. However, there is a significant difference in students’ ethical perceptions between the public university and religious-based universities. Furthermore, result shows that individuals’ ethical ideology has an impact on ethical perceptions.Novelty: This study differs from previous research because most of the previous studies focused on the ethical judgments of the accruals and real activity manipulation methods but have limited ethical considerations regarding tunneling. Meanwhile, the business group structure and low legal enforcement have led to many cases of tunneling in Indonesia.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42991927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pendidikan Vokasi Terhadap Motivasi Belajar Dan Keterampilan Bekerja Calon Karyawan Pada PT.Semen Baturaja (Persero) Tbk voc教育对未来雇主PT. Persero (Persero)工作动机和技能的影响

Jurnal Dinamika Akuntansi Pub Date : 2021-06-29 DOI: 10.18326/dinamika.v2i1.67-75

Safaruddin Safaruddin

引用次数: 0

The Derivational Processes of Coronavirus Related Terms in WHO Website "Mythbusters" 世界卫生组织网站“流言终结者”中冠状病毒相关术语的衍生过程

Jurnal Dinamika Akuntansi Pub Date : 2021-06-29 DOI: 10.18326/dinamika.v2i1.1-20

Brando Pancarian Butar

{"title":"The Derivational Processes of Coronavirus Related Terms in WHO Website \"Mythbusters\"","authors":"Brando Pancarian Butar","doi":"10.18326/dinamika.v2i1.1-20","DOIUrl":"https://doi.org/10.18326/dinamika.v2i1.1-20","url":null,"abstract":"The present research discusses about the derivational process of Coronavirus in WHO website “Mythbusters”. The reason of choosing the topic is because word formation processes occur in various area, including scientific areas. The impact of Coronavirus disease influenced the usage of spesific terms related with Coronavirus. People need to understand the Coronavirus related terms, so that they able to use and understand new terms to help them deliver different kinds of information. This research has the purpose of figuring out what types of derivational word formation of Coronavirus related terms are found in the WHO \"Mythbusters.\" Thus, a morphological approach is used to facilitate the researcher on conducting the analysis. The researcher conducted a qualitative research using content analysis in analyzing the data. Based on the analysis of derivational processes in WHO website “Mythbusters” article, the researcher found 24 coronavirus related terms formed by derivational processes. There are 18 coronavirus related terms formed by derivation process, which consist of 10 nominalizer and 8 adjectivalizer found in the article. The derivational affixes occur in “Mythbusters” are {-ion}, {Anti-}, {-ness}, {-ment}, {-al}, {-ous}, {-ful}, and {-y}. There are 6 coronavirus related term formed by compound process. 5 terms are formed with compound noun process, while the other is formed by compound adjective. Key words: Derivational, Coronavirus, WHO","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88952128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pelatihan “Baturaja Risk Containment” Terhadap Kompetensi Dan Kinerja Karyawan PT.Semen Baturaja (Persero) Tbk. (Studi pada Karyawan Division Produksi) “巴图国王风险遏制”培训对Tbk北京砂岩混凝土员工的能力和表现的影响。(生产部门员工研究)

Jurnal Dinamika Akuntansi Pub Date : 2021-06-29 DOI: 10.18326/dinamika.v2i1.38-44

safar udin

{"title":"Pengaruh Pelatihan “Baturaja Risk Containment” Terhadap Kompetensi Dan Kinerja Karyawan PT.Semen Baturaja (Persero) Tbk. (Studi pada Karyawan Division Produksi)","authors":"safar udin","doi":"10.18326/dinamika.v2i1.38-44","DOIUrl":"https://doi.org/10.18326/dinamika.v2i1.38-44","url":null,"abstract":"This study aims to describe various analyzes on the implementation of training activities entitled \"Baturaja Risk Containment\" which includes aspects of training methods and training materials on changes in competence and changes in employee performance at PT Semen Baturaja (Persero) Tbk, especially in the operating division work unit. Partially this research will describe various analyzes among research variables, among others; describes the analysis of the effect of training methods on employee competencies; describes the analysis of the effect of training materials on employee competencies; describes the analysis of the effect of training methods on employee performance: training materials on employee performance, and describes the analysis of the influence of competence on employee performance. This research is an explanatory research carried out in the operations division. With primary data obtained from questionnaires distributed to employees totaling 58 people. This study applies data analysis methods in the form of descriptive statistical analysis methods and path analysis methods. The results of the analysis in this study show that there is a partially significant effect between 1) training methods and 2) training materials on employee competencies; Furthermore, the analysis in this study also shows that there is a partially significant effect: between 1) training methods, 2) training materials 3) competence on employee performance.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81073143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Lalu-Lintas Kereta Api dan Shift Jaga di Era Pandemi Covid-19 Terhadap Persepsi dari Penjaga Perlintasan Kereta Api (PJL) di Wilayah Kerja Daerah Operasi (DAOP) 1 JAKARTA

Jurnal Dinamika Akuntansi Pub Date : 2021-06-29 DOI: 10.18326/dinamika.v2i1.45-66

Dhina Setyo Oktaria

{"title":"Pengaruh Lalu-Lintas Kereta Api dan Shift Jaga di Era Pandemi Covid-19 Terhadap Persepsi dari Penjaga Perlintasan Kereta Api (PJL) di Wilayah Kerja Daerah Operasi (DAOP) 1 JAKARTA","authors":"Dhina Setyo Oktaria","doi":"10.18326/dinamika.v2i1.45-66","DOIUrl":"https://doi.org/10.18326/dinamika.v2i1.45-66","url":null,"abstract":"Penjaga perlintasan kereta api atau yang biasa disebut PJL adalah orang yang bersinggungan dengan keselamatan perkeretaapian di pintu perlintasan kereta api. Di era pandemik covid-19 PT KAI selaku penyelenggara perkeretaapian membatasi jumlah kereta api yang beroperasi. Penelitian ini membahas tentang lalu-lintas kereta api dan shift jaga di era pandemik covid-19 apakah mempengaruhi persepsi kinerja PJL di wilayah kerja. Daop 1 Jakarta. Metode penelitian berupa metode kuantitatif dan kualitatif dimana kuesioner yang disebarkan kepada PJL di wilayah kerja Daop 1 Jakarta menggunakan skala likert dengan nilai antara 1, 2 dan 3 dan di olah dengan SPSS 25. Pertanyaan di kuesioner di uji validitas dan reliabilitasnya. Analisis yang digunakan berupa Regresi linier berganda, Dilakukan uji klasik antara lain uji regresi distribusi normal, uji multikoliniearitas tolerance dan VIF, uji heteroskedastisitas dan uji autokorelasi Durbin Watson. Jumlah responden sebanyak 190 orang responden dengan teknik sampling teknik non-probability sampling berupa accidental sampling. Uji F Simultan jika nilai sig 0.05 Dimana signifikansi 0,000 0,05 maka variabel independent yaitu lalu-lintas kereta api (X1) dan shift jaga (X2) secara simultan berpengaruh terhadap persepsi (Y) atau variabel dependent. Uji F simultan jika nilai F hitung F dimana F hitung = 15,683 lebih besar daripada F tabel 3,04 artinya lalu-lintas kereta api (X1) dan shift jaga (X2) secara simultan berpengaruh terhadap persepsi (Y) dengan nilai 14,4%.Kata kunci : Persepsi, Penjaga perlintasan kereta api, Daerah Operasi 1 Jakarta, lalu-lintas kereta api, shift jaga ","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77836200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Peran Pemberdayaan Masyarakat Dalam Pengelolaan Desa Wisata Religi Terhadap Kehidupan Sosial-Ekonomi (Studi Pada Situs Makam K.H. Siradj Payaman, Kecamatan Secang, Kabupaten Magelang) 分析社区授权管理社会经济旅游村庄的作用(西拉迪·帕也门墓地、马格朗摄政地区研究)

Jurnal Dinamika Akuntansi Pub Date : 2021-06-29 DOI: 10.18326/dinamika.v2i1.21-37

A. Zakaria, Mauliyana Rachmat

引用次数: 1

Relationship between Taxpayers and Authorities against Tax Compliance during the Covid'19 Pandemic Covid - 19大流行期间纳税人与当局在税收合规方面的关系

Jurnal Dinamika Akuntansi Pub Date : 2021-06-09 DOI: 10.15294/JDA.V13I1.26319

Yenni Mangoting, Jessica Junfandi, Vania Vania

{"title":"Relationship between Taxpayers and Authorities against Tax Compliance during the Covid'19 Pandemic","authors":"Yenni Mangoting, Jessica Junfandi, Vania Vania","doi":"10.15294/JDA.V13I1.26319","DOIUrl":"https://doi.org/10.15294/JDA.V13I1.26319","url":null,"abstract":"Taxpayer compliance during the Covid 19 pandemic is an important issue in the relationship between taxpayers and tax authorities. This study was to identify taxpayer compliance behavior using factors, namely: procedural fairness, trust, and commitment. The commitment mediation effect was also tested in this study. Data were collected through questionnaire involving individual taxpayer respondents. A total of 102 collected questionnaires were analyzed using Partial Least Square (PLS). Procedural fairness in determining tax incentive policies during the Covid 19 pandemic is not enough to increase taxpayer compliance. The results of this study also prove that the commitment be a factor affecting tax compliance, either directly or indirectly. Result of mediation test prove that taxpayerâ€™s commitment mediates the relationship of procedural justice on tax compliance. Similarly, commitment is a mediation in the relationship of trust on tax compliance. Therefore, it is important for the government and tax authorities to maintain the commitment of the taxpayer as part of a strategy to increase tax compliance and develop effective long-term relationships.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"13 1","pages":"10-24"},"PeriodicalIF":0.0,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47226396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Factors that Determine the Market Value of Professional Football Players in Indonesia 决定印尼职业足球运动员市场价值的因素

Jurnal Dinamika Akuntansi Pub Date : 2021-06-09 DOI: 10.15294/JDA.V13I1.26079

Hajar Iman Adiwiyana, I. Harymawan

{"title":"Factors that Determine the Market Value of Professional Football Players in Indonesia","authors":"Hajar Iman Adiwiyana, I. Harymawan","doi":"10.15294/JDA.V13I1.26079","DOIUrl":"https://doi.org/10.15294/JDA.V13I1.26079","url":null,"abstract":"This study aims to identify the factors that determine the market value of professional football play- ers. The market value of soccer players is obtained from the official website www.transfermarkt.com which contains each professional soccer playerâ€™s prices in the transfer market. This study used 205 samples of professional football players in the Indonesian league in 2017. We analyzed this study using multiple linear regression and stepwise analysis with STATA 14 to see the factors that affect professional football playersâ€™ market value. The research results prove that age has a negative effect on the playerâ€™s market value, while assists, yellow cards, team status, and player status have a posi- tive impact on the playerâ€™s market value. On the other hand, goals, red cards, minutes played, and starting11 do not affect market value. Information about various factors that impact the market value of football players can support investment decisions in football club management. The results of this study add to the literature on human resource accounting studies, especially intangible as- sets. The character of football in Indonesia is classified as developing, even though most people are soccer fans, but it does not profit. There is no Indonesian football club that has taken the floor on the stock exchange, unlike in Europe. This study adds the variables Team Status and Player Status as a development of previous research. The determinants of market value can be used as additional information in the financial reporting of football clubs.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"13 1","pages":"51-61"},"PeriodicalIF":0.0,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46546022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1