Jurnal Dinamika Akuntansi最新文献_第8页

Influence of Auditor Switching, Public Accounting Firmâ€™s Reputation, and Workload on The Audit Quality with The Audit Committeeâ€™s Effec tiveness as The Moderating Variable 会计师事务所审计师转换的影响™审计委员会对审计质量的声誉和工作量™s作为调节变量的有效性

Jurnal Dinamika Akuntansi Pub Date : 2021-06-09 DOI: 10.15294/JDA.V13I1.28925

S. Sukirman, Popi Asih

引用次数: 3

The Determinants of Frauds in Local Governments 地方政府舞弊的决定因素

Jurnal Dinamika Akuntansi Pub Date : 2021-06-09 DOI: 10.15294/JDA.V13I1.29137

Arttika Rahmasari, D. Setiawan

{"title":"The Determinants of Frauds in Local Governments","authors":"Arttika Rahmasari, D. Setiawan","doi":"10.15294/JDA.V13I1.29137","DOIUrl":"https://doi.org/10.15294/JDA.V13I1.29137","url":null,"abstract":"Abstract Corruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states that a total of 580 corruption suspects have been brought to trial. Civil servants were the main perpetrators of corruption, followed by municipal heads and local legislative heads and members. Perpetrators commit corruption mostly through budget misuse, mark-ups, fictitious reports, and embezzlement. Corruption is a serious problem because it is committed by the highest-ranking officers in organizations. The data confirms the importance of research on fraud in Indonesian local governments. In this respect, this study seeks to test the effectiveness of fraud diamond theory (pressure, opportunity, rationalization, and capability) in detecting fraud in Indonesian local governments. Our population is local governments in Java island. This study uses cross-sectional data obtained from local government corruption cases in Java Island during the 2015-2018 period that were legally resolved with binding Supreme Court decisions ( inkracht ). The results empirically find that performance accountability, regional autonomy, capital expenditure, fiscal decentralization, and mayoral tenure affect fraud in Indonesian local governments. Â Keywords: corruption; local governments; fraud diamond theory","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"13 1","pages":"37-50"},"PeriodicalIF":0.0,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48165463","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: 3

The Moderating Role of Corporate Governance on the Relationship between Political Connections and Tax Avoidance 公司治理对政治联系与避税关系的调节作用

Jurnal Dinamika Akuntansi Pub Date : 2021-06-09 DOI: 10.15294/JDA.V13I1.26359

Wahyu Widarjo, E. Sudaryono, B. Sutopo, M. Syafiqurrahman, Juliati Juliati

引用次数: 1

Determinant of Accounting Students Detecting Fraud Ability 会计专业学生识别舞弊能力的决定因素

Jurnal Dinamika Akuntansi Pub Date : 2021-06-09 DOI: 10.15294/JDA.V13I1.24688

Reghina Azti Annafi, I. R. Bawono, S. Maghfiroh

{"title":"Determinant of Accounting Students Detecting Fraud Ability","authors":"Reghina Azti Annafi, I. R. Bawono, S. Maghfiroh","doi":"10.15294/JDA.V13I1.24688","DOIUrl":"https://doi.org/10.15294/JDA.V13I1.24688","url":null,"abstract":"This study aims to examine and analyze the influence of competence, skepticism, personality types, and gender on the ability of accounting students to detect fraud. Accounting students in this study serve as a surrogate from auditors. The amount of the sample in this study is 157 Accounting Students at Jenderal Soedirman University who were in semester VII, IX and XI. The sampling technique used in this study was purposive sampling. The data obtained were analyzed using multiple linear regression analysis techniques. The results in this study indicate that: (1) Competence has influence on the ability of accounting students to detect fraud; (2) Skepticism has influences on the ability of accounting students to detect fraud; (3) The type of personality that comes from the combination of ST and NT has influence on the ability of accounting students to detect fraud; and (4) Gender has no influence on the ability of accounting students to detect fraud. This research implies that auditors need to consider and pay attention to the competence, skepticism, and personality type possessed by someone at the time of recruitment without differentiating their gender. While academics should pay more attention and improve their competence and skepticism through both formal and non-formal education, such as attending the training .","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"13 1","pages":"1-9"},"PeriodicalIF":0.0,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47659268","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

The Managementâ€™s Motives of Income Smoothing and Its Implications to The Market Reaction 收益平滑管理的动机及其对市场反应的影响

Jurnal Dinamika Akuntansi Pub Date : 2021-06-09 DOI: 10.15294/JDA.V13I1.26890

Ainun Thoharo, Maswar Patuh Priyadi, Wahidahwati Wahidahwati

{"title":"The Managementâ€™s Motives of Income Smoothing and Its Implications to The Market Reaction","authors":"Ainun Thoharo, Maswar Patuh Priyadi, Wahidahwati Wahidahwati","doi":"10.15294/JDA.V13I1.26890","DOIUrl":"https://doi.org/10.15294/JDA.V13I1.26890","url":null,"abstract":"Purpose : The study is aimed to examine the motive behind income smoothing includes oportunistic behaviour of management, financial distress, and capital structure to the market response of manufacturing companies which are listed in Indonesia Stock Exchange in 2014-2018 periods. Methodology : The sample collection technique has been done by using purposive sampling method, and based on the predetermined criteria, the total data observations are 591. The data analysis technique has been done by using path analysis with 24rd AMOS tool. Findings : Based on the result of hypothesis test, it can be concluded that financial distress has a positive effect to the income smoothing, oportunistic behaviour of management has a negative effect to the income smoothing, capital structure has no significant effect to income smoothing, oportunistic behaviour of management has a positive effect to the market response, financial distress , capital structure and income smoothing has no significant effect to the market response income smoothing cannot be intervening variable between the influence of oportunistic behaviour of management, financial distress , and capital structure to the market response Novelty : The difference between this study with another research is: 1) this study focused on the influence of oportunistic behaviour of management, financial distress, and capital structure to the one of the earnings management that most frequently used, that is income smoothing; 2 ) this research also will examine the implication of each variable to the market response.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"13 1","pages":"72-92"},"PeriodicalIF":0.0,"publicationDate":"2021-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41845122","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: 4

EFEKTIVITAS KEBIJAKAN PEMERINTAH TERHADAP KESEJAHTERAAN LANJUT USIA (LANSIA) PROVINSI LAMPUNG TAHUN 2020 政府政策在2020年对楠榜省老年人福利的影响

Jurnal Dinamika Akuntansi Pub Date : 2021-04-30 DOI: 10.54895/dinamika.v1i1.766

Goestyari Kurnia Amantha, Putri Rahmaini

{"title":"EFEKTIVITAS KEBIJAKAN PEMERINTAH TERHADAP KESEJAHTERAAN LANJUT USIA (LANSIA) PROVINSI LAMPUNG TAHUN 2020","authors":"Goestyari Kurnia Amantha, Putri Rahmaini","doi":"10.54895/dinamika.v1i1.766","DOIUrl":"https://doi.org/10.54895/dinamika.v1i1.766","url":null,"abstract":"Lanjut Usia (lansia) merupakan kelompok usia yang rentan dan perlu diperhatikan secara khusus oleh pemerintah. Menurut data dari 267 juta penduduk Indonesia (BPS,2019), terdapat 12,6 juta lanjut usia (lansia) terlantar (DTKS, Kemsos 2019). Saat ini Lansia yang bekerja masih cukup besar terutama di desa, namun tidak punya jaminan kesehatan, hari tua dan pensiun karena miskin. Berdasarkan Data Badan Pusat Statistik (BPS) proyeksi penduduk Kabupaten/Kota Provinsi Lampung pada tahun 2020 bahwa persentasi lanjut usia (lansia) Provinsi Lampung yaitu sekitar 9,27 % dari total penduduk. Pandemi covid-19 yang terjadi di tahun 2020 ini sangat berdampak pada setiap segi kehidupan masyarakat tidak terkecuali lanjut usia (lansia) yang merupakan usia rentan terpapar karena faktor kesehatannya. Oleh karena itu penelitian ini bertujuan melihat sejauh mana Efektifitas Kebijakan Pemerintah terhadap Kesejahteraan Lanjut Usia (lansia) Provinsi Lampung Tahun 2020 melaui kebijakan Bantuan Sosial Tunai (BST). Metode yang digunakan yaitu deskriptif kualitatif dengan pengambilan data dari hasil wawancara dan dokumetasi dari informan yang paham dan menguasai pokok permasalahan. Hasil penelitian menunjukkan bahwa Kebijakan Pemerintah memberikan Bantuan Sosial Tunai (BST) dengan kategori Lanjut Usia sangat efektif hal ini dinilai dari 1. Tujuan dan sasaran kebijakan tepat guna dan tepat sasaran, 2 penggunaan anggaran telah sesuai target-target atau kepentingan publik. Hal ini menjadi dasar bahwa kebijakan pemerintah memberikan Bantuan Sosial Tunai (BST) kategori lanjut usia (lansia) di Provinsi Lampung sudah berjalan efektif.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77443919","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: 2

PERAN SOSIAL MEDIA DALAM MENINGKATKAN KINERJA PEMERINTAH 社交媒体在提高政府表现方面的作用

Jurnal Dinamika Akuntansi Pub Date : 2021-04-30 DOI: 10.54895/dinamika.v1i1.771

Rakhmat Saleh

引用次数: 2

POTRET REFORMASI BIROKRASI PEMERINTAHAN DALAM PELAYANAN PUBLIK 政府在公共事务中的官僚改革画像

Jurnal Dinamika Akuntansi Pub Date : 2021-04-30 DOI: 10.54895/dinamika.v1i1.767

Marratu Fahri

{"title":"POTRET REFORMASI BIROKRASI PEMERINTAHAN DALAM PELAYANAN PUBLIK","authors":"Marratu Fahri","doi":"10.54895/dinamika.v1i1.767","DOIUrl":"https://doi.org/10.54895/dinamika.v1i1.767","url":null,"abstract":"Dibentuknya pemerintahan adalah untuk menjadi suatu sistem ketertiban dimana masyarakat bisa menjalani kehidupan secara wajar. Pemerintah diadakan tidaklah untuk melayani dirinya sendiri, tetapi untuk melayani masyarakat. Akan tetapi, kritik yang sering diberikan kepada birokrasi pemerintah selama ini adalah kecenderungan birokrasi menempatkan dirinya lebih sebagai agen kekuasaan daripada sebagai agen pelayanan. struktur birokrasi yang sangat hirarkhis dan proses kerja yang sangat berorientasi pada kontrol ditambah dengan kepatuhan yang berlebihan pada prosedur dianggap sebagai penyebabnya. sosok birokrasi pemerintah masa depan haruslah professional, efisien, peduli pada kepentingan publik, serta mampu memberikan kontribusi bagi terwujudnya democratic governance membutuhkan perubahan yang mendasar dalam peraturan perundangan, struktur, sistem kepegawaian dan penggajian, budaya birokrasi dan system akuntabilitas public. Untuk itu diperlukan visi reformasi birokrasi yang holistis dan terintegrasi, diikuti upaya yang konsisten untuk melembagakan reformasi birokrasi sebagai sebuah gerakan yang berkelanjutan. Gerakan reformasi birokrasi harus mencakup perubahan menyeluruh, sistematis, dan terkelola dengan baik pada semua aspek.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89953274","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

EVALUASI KINERJA SATUAN POLISI PAMONG PRAJA DALAM MENGATASI KENAKALAN PELAJAR DI KABUPATEN LAMPUNG SELATAN 市政警察部队在南楠榜地区的犯罪情况下的表现评估

Jurnal Dinamika Akuntansi Pub Date : 2021-04-30 DOI: 10.54895/dinamika.v1i1.772

Rosidah Rosidah

{"title":"EVALUASI KINERJA SATUAN POLISI PAMONG PRAJA DALAM MENGATASI KENAKALAN PELAJAR DI KABUPATEN LAMPUNG SELATAN","authors":"Rosidah Rosidah","doi":"10.54895/dinamika.v1i1.772","DOIUrl":"https://doi.org/10.54895/dinamika.v1i1.772","url":null,"abstract":"Penelitian ini berfokus pada lima hal pokok mengenai peran yang menjadi perhatian peneliti yaitu : (1) Keterlibatan dimana terdapat sub indikator berupa mengambil dan menjalankan keputusan. (2) Bentuk Kontribusi dimana terdapat sub indikator berupa seperti gagasan, tenaga, materi dan lain-lain. (3) Organisasi Kerja dimana terdapat sub indikator berupa bersama setara berbagi peran. (4) Penetapan Tujuan dimana terdapat sub indikator berupa ditetapkan kelompok bersama pihak lain. (5) Peran Masyarakat dimana terdapat sub indikator berupa sebagai subyek. Dan hambatan dalam mengatasi kenakalan pelajar diantaranya perubahan kurikulum, peran orang tua dan guru serta sarana dan prasarana. \u0000Hasil dari peneliti ialah proses peran Satuan Polisi Pamong Praja Kabupaten Lampung Selatan dalam mengatasi kenakalan-kenakalan pelajardi Lampung Selatan berdasarkan lima hal pokok sebagai dasar dari penelitian ini adalah berjalan cukup baik. Cukup baik dikarenakan meningkatnya pelajar yang taat dengan aturan dan tata tertib sekolah, akan tetapi masih ada kekurangan yaitu dapat dilihat dari masih kurangnya personil yang bertugas sebagai Tim Kabupaten dilapangan sehingga masih ada keterlambatan dalam mengawasi pelajar dan menangulangi","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85117790","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 KEBIJAKAN RETRIBUSI DALAM PENDEKATAN EKONOMI POLITIK 政治经济方法报应政策分析

Jurnal Dinamika Akuntansi Pub Date : 2021-04-30 DOI: 10.54895/dinamika.v1i1.768

Ayu Nadia Pramazuly

引用次数: 0