Jurnal Dinamika Akuntansi
type: channel
description: Jurnal Dinamika Akuntansi starting in 2024 migrates to better secure from various unwanted things, including journal hacking and so on. To submit, the author please visit the new website page of our journal at the link https://journal.unnes.ac.id/journals/jda MIGRATION OFFICIAL STATEMENT HERE Jurnal Dinamika Akuntansi {p-ISSN 2085-4277 | e-ISSN 2502-6224} is a peer-reviewed journal published twice a year by Department of Accounting, Faculty of Economics, Universitas Negeri Semarang collaborate with Ikatan Akuntan Indonesia. Jurnal Dinamika Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Dinamika Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies Jurnal Dinamika Akuntansi is indexed by SINTA 2, DIMENSIONS, DOAJ, GARUDA SINTA Certificate 2016-2020, 2020-2025
publisher: Universitas Negeri Semarang
language: en
publication name: Jurnal Dinamika Akuntansi
issn: 2085-4277
items: Board of Directors and Firm Performance: Do Family and ForeignOwnership A Double-Edged Sword?
items: The Effect of Corporate Governance on Environmental Disclosure: The Moderating Role of Profitability
items: Nature of Industry and Auditor Changes Influencing Fraudulent Financial Statements: Financial Stability as a Moderator
items: Effective Monitoring as a Shield Against Financial Statement Fraud: A Case of Overvalued Equity in Indonesian Public Companies
items: Carbon Emissions Disclosure in Moderating Managerial Ownership and Political Connections towards Tax Aggressiveness
items: The Impact of ESG Performance and Financial Constraint on Tax Avoidance: Evidence from ASEAN 5
items: Taxpayer Compliance Based on Tax Socialization Mediated by Taxpayer Awareness: Behavioral Approach
items: Carbon Emission Disclosure, Carbon Performance, and Firm Value: Exploring Intellectual Capital’s Role
items: Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance
items: The Influence of CEO's Education Level and Accounting Professional Background on Financial Slack
items: The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia
items: The Role of Triple Bottom Line in Improving Firm Value through Good Corporate Governance
items: ESG, Financial Performance, and the Moderating Role of ESG Controversies
items: Analysis the Impact of Covid-19 on Green Accounting and Its Implications on Profitability
items: The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance
items: Enhancing Firm Value through Green Accounting and Environmental Performance: The Mediating Effect of Profitability
items: Assessing Zakat Management Accountability in Semarang’s State HigherEducation Institutions: A Research Methodology
items: The Managerial and Government Ownership Effect on Dividend Policy: The Moderating Role of Investment Opportunities
items: Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance?
items: Determining Factors that Affect Tax Professional’s Ethics Intention
items: Factors Affecting Indonesian Corporate Risk
items: Does The Productivity of Companies Affected by Employee Stock Option Plans and Intellectual Capital?
items: Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals
items: Auditor’s Professional Skepticism and Experience on Fraud Detection: The Moderating Role of Professional Ethical Commitment
items: The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology
items: Mitigation of Tax Aggressiveness through Good Corporate Governance Company’s Website and Corporate Social Responsibility Disclosure: Evidence-Concentrated Ownership Companies
items: The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance
items: The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention
items: The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment
items: The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance

Board of Directors and Firm Performance: Do Family and ForeignOwnership A Double-Edged Sword?
type: item
description: Purposes: This study aims to empirically prove the role of family and foreign ownership in moderating the influence of the board of directors on company performance. Methods: The analysis technique used is moderated regression analysis (MRA). The study was conducted on companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with a total of 752 observations. Findings: The results of this study found that, empirically, gender and board size have a positive effect on a company’s financial performance. Family ownership does not increase the positive effect of gender and board size on a company’s financial performance. Foreign ownership increases the positive effect of gender and board size on a company’s financial performance. Novelty: This research makes a significant contribution to science, particularly in accounting. It analyzes and provides comprehensive empirical evidence on the relationship between family and foreign ownership, the board of directors, and firm performance, especially in the study model and an analytical approach that divides the period based on the COVID-19 outbreak. Keywords: Board of Directors, Family Ownership, Foreign Ownership, Corporate Financial Performance.
subject: Articles
  topic: section
subject: Board of Directors
  topic: keywords
subject: Family Ownership
  topic: keywords
subject: foreign ownership
  topic: keywords
subject: corporate financial performance
  topic: keywords
creator: Armadani
creator: Zahroh Naimah
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-11-11
publication date: 2025-11-11
starting page: 211
ending page: 227
doi: 10.15294/jda.v17i2.32562

The Effect of Corporate Governance on Environmental Disclosure: The Moderating Role of Profitability
type: item
description: Purposes: Profitability proxied by Return on Assets (ROA) is used to moderating empirical indicator assessed in this analyse to assess the influence of corporate governance systems on environmental disclosure. Corporate governance is implemented through five key indicators, there are managerial ownership, foreign ownership, frequency of board of commissioners meetings, and the proportion of independent directors. The main objective of this research is to examine the link between corporate governance and sustainability reporting levels, as well as the link between environmental disclosure activities and corporate earnings. Methods: Panel data regression analysis is applied in this study through EViews version 13. The model is considered effective when applying the Random Effect Model (REM) for sample estimation. The research sample consists of 42 Publicly listed property and real estate firms on the IDX, with a total of 168 units of analysis selected through purposive sampling. The data used are secondary data obtained from annual reports and sustainability reports published by the companies during the 2021–2024 period. Findings: Profitability proxied by Return on Assets (ROA) as an indicator of financial performance efficiency, has been proven to enhance the connection between managerial control and ecological information disclosure reporting. In contrast, two other governance indicators, namely the frequency of board of commissioners meetings and the proportion of independent directors, show a positive influence on disclosure practices. However, profitability does not moderate the relationship between foreign ownership, board meeting intensity, or the extent of independent representation on the board. Meanwhile, the two forms of ownership, managerial ownership as internal control and foreign ownership as a representation of external influence, do not demonstrate a notable impact on environmental reporting policies. Novelty: This study contributes by introducing a n…
subject: Articles
  topic: section
subject: Environmental Disclosure
  topic: keywords
subject: Frequency of Board of Commissioners Meetings
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Proportion of Independent Board Members
  topic: keywords
subject: Profitability
  topic: keywords
subject: Foreign Ownership
  topic: keywords
creator: Indah Fajarini Sri Wahyuningrum
creator: Trisni Suryarini
creator: Fitrarena Widhi Rizkyana
creator: Ardhana Reswari Hasna Pratista
creator: Tihana Tyan Zahrotuddinia Tauhida
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-11-18
publication date: 2025-11-18
starting page: 228
ending page: 243
doi: 10.15294/jda.v17i2.32171

Nature of Industry and Auditor Changes Influencing Fraudulent Financial Statements: Financial Stability as a Moderator
type: item
description: Purposes: This study examines the relationship between the nature of industry and auditor changes on fraudulent financial statements. In addition, this study uses financial stability as a moderating variable in the relationship between the nature of industry, auditor changes, and fraudulent financial statements. Methods: This study uses technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2023, with a total analysis unit of 111. This study uses Moderated Regression Analysis (MRA) with Eviews. Findings: The study's results indicate that the nature of industry and auditor changes positively affect fraudulent financial statements. In addition, financial stability moderates the relationship between the nature of the industry and fraudulent financial statements. However, financial stability cannot moderate the relationship between audit changes and fraudulent financial statements. Novelty: To the best of the researcher's knowledge, this is the first research that uses financial stability as a moderator in the framework of the relationship between the nature of industry and auditor changes on fraudulent financial statements
subject: Articles
  topic: section
creator: Dhini Suryandari
creator: Indira Januarti
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-09-30
publication date: 2025-09-30
starting page: 181
ending page: 194
doi: 10.15294/jda.v17i2.29932

Effective Monitoring as a Shield Against Financial Statement Fraud: A Case of Overvalued Equity in Indonesian Public Companies
type: item
description: Abstract Purposes: This study investigates how overvalued equity affects the occurrence of financial statement fraud in Indonesia and also examines the need for companies to uphold financial statement integrity effectively. Methods: This study applies a quantitative method to analyze 387 data units from manufacturing companies listed on the Indonesian Stock Exchange (2017 to 2019). The logistic and moderation regression analyses are applied to investigate the roles of effective monitoring, proxied by audit committee and audit tenure, in the research model. Findings: Research results revealed that overvalued equity significantly increases the likelihood of financial statement fraud, and that the audit committee can moderate its impact. Novelty: This study addresses a critical gap in the literature by examining the impact of overvalued equity on financial statement fraud in the Indonesian context. Unlike prior research that focuses on developed markets, this study explores the moderating roles of effective monitoring and provides new insights into its effectiveness in mitigating fraud risks. Furthermore, grounded in agency theory, this research advances our understanding of governance mechanisms in emerging markets and offers practical implications for regulators and corporate governance practices. Keywords: Financial Statement Fraud, Overvalued Equity, Effective Monitoring, Audit Committee, Audit Tenure, Corporate Governance
subject: Articles
  topic: section
creator: Marsellisa Nindito
creator: Adam Zakaria
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-11-20
publication date: 2025-11-20
starting page: 244
ending page: 258
doi: 10.15294/jda.v17i2.24991

Carbon Emissions Disclosure in Moderating Managerial Ownership and Political Connections towards Tax Aggressiveness
type: item
description: Purposes: This study aims to provide empirical evidence on Carbon Emissions Disclosure (CED) in mediating the relationship between Managerial Ownership and Political Connections, namely Managerial Characteristics, towards Tax Aggressiveness in Indonesia. Methods: The analysis was conducted on companies listed on the Indonesia Stock Exchange during 2019-2022, excluding the financial, technology, and property sectors. Findings: The results show that Managerial Ownership significantly influenced Tax Aggressiveness as the managers with ownership tend to be more aggressive in reducing taxes to increase profits. However, Political Connections do not affect substantially Tax Aggressiveness behavior. CED negatively impacted tax payments but did not moderate the relationship between Managerial Ownership or Political Connections toward Tax Aggressiveness. Novelty: The study uniquely observes how companies and managers respond to these nascent regulations, even before full implementation, and highlights the emerging role of carbon emissions disclosure as a new factor influencing corporate tax strategies, providing specific insights from the Indonesian setting. This research presents significant novelty by investigating the relationship between managerial characteristics (managerial ownership and political connections) and tax aggressiveness, specifically moderated by carbon emissions disclosure, within the unique context of Indonesia's newly implemented and evolving carbon regulations. The study uniquely observes how companies and managers respond to these nascent regulations, even before full implementation, and highlights the emerging role of carbon emissions disclosure as a new factor influencing corporate tax strategies, providing specific insights from the Indonesian setting
subject: Articles
  topic: section
subject: Carbon Emissions Disclosure
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Political Connections
  topic: keywords
subject: Tax Aggressiveness
  topic: keywords
creator: Vrencia Liviana Benny
creator: Elfina Astrella Sambuaga
creator: Kenny Fernando
creator: Budi Kurniawan
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-09-30
publication date: 2025-09-30
starting page: 195
ending page: 210
doi: 10.15294/jda.v17i2.21686

The Impact of ESG Performance and Financial Constraint on Tax Avoidance: Evidence from ASEAN 5
type: item
description: Purposes: This study examines the relationship between ESG performance, financial constraints, and corporate tax avoidance. It investigates whether ESG performance reduces tax avoidance by promoting socially responsible practices and whether financial constraints lead to increased tax avoidance as a strategy to generate internal funds. Specifically, it seeks to assess how ESG practices and financial constraints influence tax avoidance behavior among publicly listed firms in ASEAN countries. Various determinants of tax avoidance have been identified in the literature; however, ESG performance and financial constraints have received less attention in association with tax avoidance from a regional perspective in a group of countries with similar yet diverse institutional contexts, such as ASEAN. It offers new insights into these relationships in a multi-country, emerging market setting. Methods: Using an unbalanced panel dataset of 242 publicly listed companies in ASEAN-5 over the 2019–2023 period with generalized least squares (GLS) regression. Findings: ESG performance is negatively associated with tax avoidance, as evidenced by higher Effective Tax Rate (ETR). Additionally, firms facing financial constraints exhibit a positive relation- ship with tax avoidance, leading to lower ETR. Financially constrained companies are hindered in accessing external funds, thus pursuing aggressive tax planning strategies to generate additional internal funds. Novelty: This study contributes to the literature by extending the understanding of tax avoidance behavior in emerging markets and at a regional level. It provides empirical evidence from the ASEAN market, which has been underrepresented in prior studies.
subject: Articles
  topic: section
subject: ASEAN
  topic: keywords
subject: ESG
  topic: keywords
subject: Financial Constraint
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: Anggelia Syahputri
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-04-21
publication date: 2025-04-21
starting page: 102
ending page: 117
doi: 10.15294/jda.v17i1.19610

Taxpayer Compliance Based on Tax Socialization Mediated by Taxpayer Awareness: Behavioral Approach
type: item
description: Purposes: The purpose of the research is to test a taxpayer compliance model where taxpayer awareness mediates the tax socialization they receive. The research results provide strategic policy recommendations to the government regarding effective tax socialization to build voluntary compliance. Methods: The population is MSME taxpayers registered at KPP Pratama Madiun. A sample of 130 respondents was obtained through incidental sampling. Data collection used a questionnaire-based survey filled out by Micro, Small, and Medium Enterprises (MSMEs) actors. Smart Partial Least Square (Smart-PLS) to analyze mediation regression models. The relationship between variables is explained using a behavioral theory approach. Findings: Socialization increases taxpayer compliance directly and through taxpayer awareness. These results strengthen the government's efforts to increase taxpayer awareness through quality, effective, intensive, and sustainable tax socialization and education. Taxpayer awareness is expected to encourage voluntary compliance. Novelty: Similar studies have been conducted before, but not for MSMEs in Madiun City. We include the indicator of “compliance in reporting Tax Returns (SPT)” which is often overlooked by other studies in measuring taxpayer compliance. Several groups of MSMEs with income below a certain limit are not required to pay taxes but are still required to report SPT.
subject: Articles
  topic: section
subject: Behavioral Theory
  topic: keywords
subject: Tax Socialization
  topic: keywords
subject: Taxpayer Awareness
  topic: keywords
subject: Taxpayer Compliance
  topic: keywords
subject: Voluntary Compliance
  topic: keywords
creator: Farida Styaningrum
creator: Ahmad Nur Aziz
creator: Nik Amah
creator: Zainul Khoirunnisa
creator: Anggita Putri Pramudyawati
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-09-30
publication date: 2025-09-30
starting page: 134
ending page: 156
doi: 10.15294/jda.v17i2.19520

Carbon Emission Disclosure, Carbon Performance, and Firm Value: Exploring Intellectual Capital’s Role
type: item
description: Purposes: This study investigates the impact of carbon emission disclosure and carbon performance on firm value, with intellectual capital as a moderating variable. The research addresses the increasing importance of sustainability disclosures and their effect on corporate valuation, particularly in the mining sector, which significantly contributes to global carbon emissions. Methods: This research employs a quantitative method by examining data from 63 mining companies listed on the Indonesia Stock Exchange (IDX) for 2020–2023. Through purposive sampling, 34 companies were selected, resulting in 94 observations. The data were analyzed using unbalanced panel data regression with the help of STATA software. Findings: The results show that carbon emission disclosure negatively impacts firm value, while carbon performance positively influences firm value. However, intellectual capital does not moderate the relationship between carbon emission disclosure, carbon performance, and firm value. Novelty: This research highlights the limited role of intellectual capital in enhancing the effects of sustainability practices on firm value, providing new insights into its integration within corporate strategies. It emphasizes the need for companies and policymakers to optimize intellectual capital utilization in sustainability practices to improve corporate value. Future studies could explore other industries or incorporate additional moderating variables for a more comprehensive analysis.
subject: Articles
  topic: section
subject: Carbon Emissions
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Mining Sector
  topic: keywords
subject: Sustainability
  topic: keywords
creator: Luthfi Darmawan
creator: Amrie Firmansyah
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-04-21
publication date: 2025-04-21
starting page: 85
ending page: 101
doi: 10.15294/jda.v17i1.19480

Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance
type: item
description: Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor. Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023. Thus, the total panel data in this study is 115 analysis units. This study uses Moderating Regression Analysis (MRA) with SPSS 26. Findings: Environmental disclosure is a key metric to assess environmental performance. Therefore, this study finds that the board’s influence on environmental disclosure is not statistically significant. Then, the environmental disclosure could moderate the impact of the environmental committee on environmental disclosure. This study reveals that audit committees weaken the interaction between environmental committees and environmental disclosure. However, the audit committee failed to moderate the interaction between the board and environmental disclosure. Novelty: The high demands of society for environmental disclosure have put pressure on companies. As a result, companies take various inappropriate actions by presenting environmental disclosures that do not follow corporate behavior. Based on this background, this study investigates how corporate performance and corporate governance practices, including the board, environmental commit- tee, and audit committee. This study is essential because the audit committee is critical in improving good corporate governance.
subject: Articles
  topic: section
subject: Audit Committee
  topic: keywords
subject: Board Size
  topic: keywords
subject: Environmental Committee
  topic: keywords
subject: Environmental Disclosure
  topic: keywords
subject: Performance
  topic: keywords
creator: Retnoningrum Hidayah
creator: Dwi Ratmono
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-03-24
publication date: 2025-03-24
starting page: 1
ending page: 15
doi: 10.15294/jda.v17i1.15318

The Influence of CEO's Education Level and Accounting Professional Background on Financial Slack
type: item
description: Purposes: This study examines the influence of the CEO's education level and accounting background on financial slack, providing insights into how executive characteristics shape economic decisions. Methods: The research uses data from non-financial public companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, covering 1,001 firm-year observations. The study employs multiple linear regression analysis to assess the relationship between CEO characteristics and financial slack, controlling for firm-specific and macroeconomic factors. Findings: The results show that the CEO's education level does not significantly affect financial slack. On the contrary, this study finds that CEOs with an accounting background can reduce financial slack. Novelty: This research supports the upper echelons theory, which argues that top executives' characteristics influence strategic decisions. Specifically, CEOs with an accounting background shape financial slack decisions. The findings offer valuable insights for companies on accounting qualifications when hiring CEOs during crises, emphasizing financial slack as crucial for sustaining survival and growth. Additionally, this research aids investors in assessing corporate leadership for better investment decisions, contributing to corporate governance discussions on financial strategies and executive decision-making in uncertain economic conditions.
subject: Articles
  topic: section
subject: Accounting Professional Background of CEO
  topic: keywords
subject: Education Level of CEO
  topic: keywords
subject: Financial Slack
  topic: keywords
subject: Governance
  topic: keywords
subject: Upper Echelons Theory
  topic: keywords
creator: Syahbinah Syahbinah
creator: Novrys Suhardianto
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-04-24
publication date: 2025-04-24
starting page: 118
ending page: 133
doi: 10.15294/jda.v17i1.19432

The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia
type: item
description: Purposes: This study examines the influence of Chief Executive Officer (CEO) characteristics on tax aggressiveness, framed within the Upper Echelon Theory, which emphasizes the role of top executives in shaping organizational outcomes. This research explores how CEO demographics and psychological traits such as gender diversity, generation, narcissism, facial masculinity, education, and nationality affect corporate tax behavior in Indonesia, addressing gaps in the literature on leadership traits and tax policy. Methods: The study employs quantitative methods, utilizing regression analysis on data collected from publicly listed companies in Indonesia to test the formulated hypotheses. Findings: The empirical results indicate that tax aggressiveness is significantly positively impacted by the CEO’s educational background, gender diversity, and face masculinity. According to the Upper Echelons Theory, these findings demonstrate how executive demographic and psychological characteristics influence business tax practices. In contrast, the data indicate that tax aggression is not substantially affected by narcissism, nationality, or generation of the CEO. These findings imply that all CEO features do not equally influence aggressive tax behavior and that certain traits may be more critical in strategic decision-making than others. Novelty: This study contributes to the literature by integrating psychological and demographic CEO traits in the context of corporate tax aggressiveness within the framework of upper-echelon theory as a grand theory, focusing on underexplored attributes like facial masculinity and narcissism. By situating the research within Indonesia, it addresses a significant gap in emerging market studies and provides actionable insights for leadership selection and tax compliance policies.
subject: Articles
  topic: section
subject: CEO Characteristics
  topic: keywords
subject: Tax Aggressiveness
  topic: keywords
subject: Upper Echelon Theory
  topic: keywords
creator: Anisa Kusumawardani
creator: Anis Turmudhi
creator: Noor Salim
creator: Indri Widya Saputri
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-04-21
publication date: 2025-04-21
starting page: 65
ending page: 84
doi: 10.15294/jda.v17i1.18743

The Role of Triple Bottom Line in Improving Firm Value through Good Corporate Governance
type: item
description: Purposes: This study analyzes the influence of good corporate governance on company value, using the triple bottom line as an intervening variable. Methods: This study uses a quantitative approach, using research data in the form of secondary data from annual reports and sustainability reports. The population is companies with the Kompas 100 index for the 2020-2023 period . The sampling technique used is non-random sampling with a purposive sampling method. The data analysis technique is multiple linear regression analysis. Findings: This study’s results indicate that the independent board of commissioners and the audit committee positively and significantly affect Firm Value. The triple bottom line can mediate this relationship. Novelty: This study is unique in adding a new variable, the triple bottom line, as a mediating variable between good corporate governance and firm value. Previous studies have yet to examine the variables of good corporate governance, triple bottom line, and Firm Value directly. Therefore, this study wants to explore the three variables together.
subject: Articles
  topic: section
subject: Firm Value
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: Triple Bottom Line
  topic: keywords
creator: Rita Rosalina
creator: Muhammad Ja'far Shodiq
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-09-30
publication date: 2025-09-30
starting page: 157
ending page: 180
doi: 10.15294/jda.v17i2.17792

ESG, Financial Performance, and the Moderating Role of ESG Controversies
type: item
description: Purposes: This study aims to examine the relationship between Environmental, Social, and Governance (ESG) performance and financial performance (FP) and examine the relationship between ESG Controversies (ESGC) and FP, either directly or through moderation roles. Methods: This study used a quantitative approach with random effect panel data regression and secondary data obtained from Refinitive-Datastream. The sample in this study was 175 observations of non-financial sector companies on the IDX during 2019-2023. Findings: The study showed that ESG performance had a significant positive relationship with Tobin’s Q. However, subsequent findings found that ESGC had no significant relationship with FP, directly or through interactions with Tobin’s Q. Novelty: This study provides new insights by filling in the gaps in previous research that examined the direct relationship between ESG, ESGC, and FP. This study will consider how the moderation role of ESGC or negative issues can affect the relationship in the context of the Indonesian market. However, with the limited sample covering Indonesia, the study results are difficult to generalize globally. Further, this study suggests expanding the sample to other sectors or companies in other countries to improve generalizations.
subject: Articles
  topic: section
subject: ESG
  topic: keywords
subject: ESG Controversies
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Indonesia Stock Exchange
  topic: keywords
subject: Tobin’s Q
  topic: keywords
creator: Suci Rahmadini
creator: Dwi Hartanti
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-04-11
publication date: 2025-04-11
starting page: 34
ending page: 49
doi: 10.15294/jda.v17i1.17301

Analysis the Impact of Covid-19 on Green Accounting and Its Implications on Profitability
type: item
description: Purposes: This study investigates the impact of the COVID-19 pandemic on the adoption of green accounting and its consequences for profitability in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2022. Methods: This study utilizes panel data regression analysis conducted with EViews 13 software. The COVID-19 variable is examined both before and during the epidemic. Green accounting measures environmental performance and disclosure, whereas ROA represents profitability. Purposive sampling chose 21 companies that met the given criteria, yielding 86 observations. Findings: The study shows that COVID-19 impacts environmental performance and transparency but has no meaningful impact on profitability. Furthermore, neither environmental performance nor environmental disclosure affects profitability. These results suggest that companies recognize the importance of integrating environmental performance into their operations, including waste management and the efficient use of natural resources, even though these efforts are not directly linked to profitability. This awareness enables companies to anticipate and mitigate the impacts of the pandemic. Furthermore, public ownership, as a control variable, does not significantly influence environmental performance, environmental disclosure, or profitability. Novelty: This study uses COVID-19 variables based on variants according to the research period, namely the Delta variant, the Alpha variant, and the Omicron variant. There has never been a similar study that includes COVID-19 data divided into COVID-19 variants. The next difference is that the Performance and Environmental Disclosure variables function as both Y variables and X variables (intervening). In addition, this study also uses a control variable, namely public ownership.
subject: Articles
  topic: section
subject: COVID-19
  topic: keywords
subject: Environmental Disclosure
  topic: keywords
subject: Environmental Performance
  topic: keywords
subject: Green Accounting
  topic: keywords
creator: Reschiwati Reschiwati
creator: Fran Sayekti
creator: Tasia Veronica
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-03-25
publication date: 2025-03-25
starting page: 16
ending page: 33
doi: 10.15294/jda.v17i1.14130

The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance
type: item
description: Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term. Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.
subject: Articles
  topic: section
subject: Bank Financial Performance
  topic: keywords
subject: Bank Size
  topic: keywords
subject: Financial Technology Innovation
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
creator: Fachrurrozie
creator: Ahmad Nurkhin
creator: Hasan Mukhibad
creator: Abdul Rohman
creator: Christian Wiradendi Wolor
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-11-08
publication date: 2024-11-08
starting page: 215
ending page: 231
doi: 10.15294/jda.v16i2.10599

Enhancing Firm Value through Green Accounting and Environmental Performance: The Mediating Effect of Profitability
type: item
description: Purposes: With profitability acting as the mediating variable, the study’s objective is to evaluate the impact of implementing green accounting and its environmental implications on firm value in manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022. Methods: The approach used in this study is a quantitative approach. The research sample was 171 cases. Data analysis was performed using path analysis using Eviews 10, and the Sobel test was used to conduct the mediation test. Findings: This study indicates that green accounting and environmental performance impact can enhance firms’ value. Employing green accounting practices and improving environmental performance impact enhances profitability. The greater the profit, the higher the firm’s value. Profitability may play a role in determining the effect of green accounting and environmental performance impact on firm value. Novelty: This research supports the idea that profitability can be a mediator in understanding the effect of green accounting and environmental performance impact on the firm value of Indonesian industries listed on stock exchanges. Profitability as a mediating variable requires further investigation, as green accounting practices and improved environmental performance impact can increase operational efficiency, reduce costs, and ultimately improve a business’s profitability. Increased profit makes a company more valuable to investors and other stakeholders.
subject: Articles
  topic: section
subject: Environmental Performance
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Green Accounting
  topic: keywords
subject: Profitability
  topic: keywords
creator: Sayu Made Anggreni
creator: Eka Ardhani Sisdiyani
creator: I Dewa Nyoman Badera
rights: Copyright (c) 2025 Jurnal Dinamika Akuntansi
date: 2025-04-21
publication date: 2025-04-21
starting page: 50
ending page: 64
doi: 10.15294/jda.v17i1.10242

Assessing Zakat Management Accountability in Semarang’s State HigherEducation Institutions: A Research Methodology
type: item
description: Purposes: The research examines the importance, accountability, and transparency of professional zakat management within State Higher Education (SHEs) in Semarang. Methods: This study employs a qualitative descriptive method with a phenomenological approach to analyze the accountability of professional zakat management in state higher education institutions in Semarang, using interviews, document analysis, and the Islamic Accountability Framework emphasizing Sharia compliance, transparency, effectiveness, and stakeholder engagement. Findings: It emphasizes the need for professional management to adhere to regulatory and institutional standards. In Semarang, UPZ UNDIP and UPZ UIN are registered with UPZ BAZNAS and comply with governance regulations. Their accountability aligns with BAZNAS standards, ensuring procedural compliance and responsive public services. However, these institutions do not fully implement PSAK 109 zakat accounting standards in their financial reporting, indicating a need for a Sharia Auditor to maintain accountability quality. Transparency remains a challenge as these institutions fail to disclose complete information. Adequate transparency establishes a perception of competence, honesty, and confidence in UPZs. The study suggests utilizing innovative digital technology to present precise information and meet the demands of the disruption era 4.0, ensuring the public can access comprehensive and transparent data. Novelty: This research bridges a novelty by focusing on professional zakat management accountability within state higher education institutions in Semarang. This focus on professionalism and the specific context can provide valuable insights for improved practices.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Disruption 4.0.
  topic: keywords
subject: Transparency
  topic: keywords
subject: Zakat Management
  topic: keywords
creator: Prabowo Yudo Jayanto
creator: Risanda A. Budiantoro
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2025-01-08
publication date: 2025-01-08
starting page: 232
ending page: 249
doi: 10.15294/jda.v16i2.8531

The Managerial and Government Ownership Effect on Dividend Policy: The Moderating Role of Investment Opportunities
type: item
description: Purpose: This study investigates agency conflicts related to dividend policy within corporate companies, focusing on managerial ownership and government ownership. Methods: Using a quantitative approach, the study employs multiple linear regression and moderation regression analyses. Data from 89 observations of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange from 2015 to 2019 are analyzed to examine the relationships between ownership structures and dividend policy, and the moderating role of investment opportunities. Results: The findings indicate that managerial ownership negatively influences dividend policy, with investment opportunities failing to moderate this negative effect. Conversely, government ownership positively impacts dividend policy, but investment opportunities weaken this positive effect. These results underscore the distinct impacts of managerial and government ownership on dividend policies within SOEs. Novelty: This research offers new insights into agency conflicts and dividend policies of SOEs, a less explored area in corporate finance. It highlights the moderating role of investment opportunities, adding a unique perspective to the understanding of these relationships. However, the study is limited by its sample size, focusing only on publicly listed SOEs, while most SOEs have not gone public. Further research is necessary to fully understand agency conflicts in corporate financial relations across a broader range of SOEs.
subject: Articles
  topic: section
subject: Dividend Policy
  topic: keywords
subject: Government Ownership
  topic: keywords
subject: Investment Opportunity Set
  topic: keywords
subject: Managerial Ownership
  topic: keywords
creator: Abdul Fatah Ismail
creator: Nadia Anridho
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-10-11
publication date: 2024-10-11
starting page: 187
ending page: 201
doi: 10.15294/jda.v16i2.6560

Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance?
type: item
description: Purposes: This study examines the role of institutional ownership in moderating the effect of transfer pricing and sales growth on corporate tax avoidance of companies in Indonesia's food and beverage sub-sector manufacturing sector. Method: This study selected samples purposively, which resulted in 12 sample companies. We observed the financial reports from each company twice a year from 2015 to 2022, so the total panel data in this study was 192 (12 x 16). Then, this study employs a random effect estimator within a moderation model framework to analyze those data. Findings: This study found that sales growth and institutional ownership increase corporate tax avoidance. However, transfer pricing does not affect corporate tax avoidance. This study uncovers the double-edged sword role of institutional ownership in corporate tax avoidance practices. On the one hand, institutional ownership reduces the effect of transfer pricing on corporate tax avoidance. On the other hand, a company's high institutional ownership could exacerbate corporate tax avoidance caused by increased sales growth. It means that the institutional investor's primary orientation is dividend profits rather than increasing reputation and company value. It urges policymakers to increase the awareness of institutional investors and company managers in the context of corporate tax compliance. Novelty: As far as we know, our study was the first to employ institutional ownership as a moderator variable in the relationship between transfer pricing and sales growth on corporate tax avoidance.
subject: Articles
  topic: section
subject: Institutional Ownership
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Transfer Pricing
  topic: keywords
creator: Euis Nessia Fitri
creator: Dani Rahman Hakim
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-09-04
publication date: 2024-09-04
starting page: 114
ending page: 132
doi: 10.15294/jda.v16i2.5697

Determining Factors that Affect Tax Professional’s Ethics Intention
type: item
description: Purpose: This study aims to forecast the inclinations of tax professionals to engage in ethical conduct within their work setting, by examining the impact of their immediate social circle, personal attitudes, and organizational support. Method: The study utilizes a sample of individuals, both as tax consultant business owners and tax professionals working in a company. Data collection was conducted by distributing questionnaires through Google Forms. A total of 90 questionnaires were analyzed using Partial Least Squares. Findings: The findings of this study identify that perceived organizational support and subjective norm has a role in influencing the ethical intentions of tax professionals. Furthermore, it is proven that the attitude of tax professionals can mediate the impact of perceived organizational support on ethical intentions. In fact, the role of attitude, influenced by subjective norm, has a greater influence on enhancing the ethical intentions of tax professionals compared to the absence of subjective norm without the role of attitude aspect. The variable in question exhibits an inverse relationship with perceived organizational support, wherein the latter exerts a more significant impact independent of attitude mediation. Novelty: This research is beneficial for regulators and professional associations as regulators to systematically enhance integrated organizational support within the work environment to influence the ethical intention of tax professionals.
subject: Articles
  topic: section
subject: Subjective Norm, Perceived Organizational Risk, Attitude, Ethical Intention, Tax Professional
  topic: keywords
creator: Yenni Mangoting
creator: Maria Anastasia Fidelis Foek
creator: Stella R. Gomaz
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-05-28
publication date: 2024-05-28
doi: 10.15294/jda.v16i1.5685

Factors Affecting Indonesian Corporate Risk
type: item
description: Purpose: To investigate how political relations, sustainability performance, and information quality affect company tax risk in Indonesia, as well as how corporate governance influences these three variables moderatingly. Method: The research examined a sample of 41 manufacturing companies that were listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the approach utilized for data collection, and panel data moderation regression is the analytical tool. Findings: The results show that sustainability performance and corporate governance have a negative effect on tax risk, while political relations and the quality of internal information have no effect on tax risk. Corporate governance as a moderator is unable to strengthen the negative influence of political relations, sustainability performance, or the quality of internal information on tax risk. Novelty: There is not much previous research that examines tax risk, while some research has used tax risk as an independent influencing factor. Tax risk is rarely studied due to the lack of previous research and issues that come to the surface.
subject: Articles
  topic: section
subject: Corporate Governance
  topic: keywords
subject: Internal Information Quality
  topic: keywords
subject: Political Relation
  topic: keywords
subject: Sustainability Performance
  topic: keywords
subject: Tax Risk
  topic: keywords
creator: Mauliddini Nadhifah
creator: Susi Dwi Mulyani
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-09-04
publication date: 2024-09-04
starting page: 133
ending page: 149
doi: 10.15294/jda.v16i2.4672

Does The Productivity of Companies Affected by Employee Stock Option Plans and Intellectual Capital?
type: item
description: Purposes: This study tries to identify the impact of intellectual capital and employee stock option plans on company productivity. Productivity is measured with The Malmquist Productivity Index which is intended to measure the efficiency of companies. Measurement of intellectual capital using Value Added Intellectual Capital determined by human capital efficiency, structural capital efficiency and capital employed efficiency. Methods: This research uses a quantitative approach, and data collection is carried out through secondary data. The research sample was taken from 60 companies with 180 observation data from the financial industry sector listed on the Indonesia Stock Exchange from 2019 to 2021, during the Covid-19 pandemic. The multiple regression analysis method is used to examine the relationship between intellectual capital, employee stock option plans, and company productivity. Findings: The results imply that human capital, structural capital, capital employ and employee stock option plans have impact on company productivity. Therefore, a dominant factor affecting company productivity is human resources. The implementation of share ownership schemes for employees has not been widely used in businesses that operate in the Indonesian financial industry sector. Novelty: The advantage of the Malmquist Productivity Index on the financial industry when compared to others is that it does not require assumptions of corporate behavior as applied in the Data Envelopment Analysis methods such as minimizing costs or maximizing profits. The Malmquist Productivity Index can specifically assess the productivity of each company unit. This research became very interesting because the productivity measured by the Malmquist Index in the finance industry was influenced by structural capital and human capital.
subject: Articles
  topic: section
subject: Malmquist Productivity Index, Intellectual Capital, Employee Stock Option.
  topic: keywords
creator: Elen Puspitasari
creator: MG Kentris Indarti
creator: Bambang Sudiyatno
creator: Wahyu Meiranto
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-05-22
publication date: 2024-05-22
starting page: 58
ending page: 70
doi: 10.15294/jda.v16i1.4052

Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals
type: item
description: Purposes: This study aims to test and analyze the impact of CSR on SDGs, Green Accounting's link with SDGs, and CSR's moderating effect on this relationship. Next, it will test and analyze company value as a mediating variable in the relationship between Green Accounting and CSR. Methods: This study uses a quantitative approach. The data included in this study comprises secondary sources, including annual reports and sustainability reports of energy transportation and logistics companies that were listed on the IDX and maintained on corporate websites between 2017 and 2021. This research uses WarpPLS 7.0 software for hypothesis testing and analyzing statistical data. The population of this research is companies that contribute the most significant greenhouse gas emissions in Indonesia. Purposive sampling resulted in a total of 380 samples. Data was collected from annual and sustainability reports from 76 energy, transportation, and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. Data were processed and analyzed using WarpPLS 7.0 software. Findings: The results of this study show that green accounting has a positive effect on SDGs, and CSR has a significantly positive impact on SDGs. Furthermore, CSR can strengthen the influence of green accounting on the SDGs, and company value can mediate the relationship between green accounting and CSR. Novelty: This research contributes to placing CSR as a moderating variable in the relationship between green accounting and SDGs and placing company value as a mediating variable in the relationship between green accounting and CSR in energy transportation and logistics sector companies in Indonesia.
subject: Articles
  topic: section
subject: Corporate Social Responsibility, Green Accounting, Sustainable Development Goals, Firm Value.
  topic: keywords
creator: Imang Dapit Pamungkas
creator: Muhammad Rafi Raihan
creator: Devina Putri Indra Satata
creator: Anggelica Yufa Kristianto
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-05-22
publication date: 2024-05-22
doi: 10.15294/jda.v16i1.4051

Auditor’s Professional Skepticism and Experience on Fraud Detection: The Moderating Role of Professional Ethical Commitment
type: item
description: Purposes: This study aims to examine the effect of professional skepticism and experience on auditor’s ability to detect fraud, as well as investigate whether professional ethical commitment can moderate the two independent variables. Methods: This study utilized a sample comprising 163 government internal auditors who were employed at 13 Regency/City Inspectorates within the province of South Kalimantan and had completed a questionnaire. Testing was conducted using the PLS regression method. Findings: This study found that professional skepticism and experience had a positive effect on the auditor’s ability to detect fraud, but professional ethical commitment did not moderate the two independent variables on the dependent variable. This research is expected to be taken into consideration in terms of auditor accountability in detecting fraud in local government agencies. Novelty: This research contributes to the theory related to auditor behavior in decision-making, specifically the attribution theory, as it involves a combination of internal and external factors in an individual’s behavior, in this case, internal auditors. The originality of this research lies in the use of professional ethical commitment as a moderating variable to strengthen the influence of professional skepticism and auditor experience on the auditor’s ability to detect fraud.
subject: Articles
  topic: section
subject: Professional Skepticism, Auditor Experience, Ethics, Fraud.
  topic: keywords
creator: Bella Puspita Rininda
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-05-08
publication date: 2024-05-08
doi: 10.15294/jda.v16i1.4037

The Effect of Auditor Quality and Remote Audit on Audit Quality in Indonesia: Moderating Role of Information Technology
type: item
description: Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality. In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality. Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province. The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS). Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality. Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality. However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology. This study will provide a new perspective, especially on remote audits, which are still rarely discussed.
subject: Articles
  topic: section
subject: Auditor Quality, Remote Audit, Audit Quality, Information Technology, Indonesia.
  topic: keywords
creator: Arumega Zaferar
creator: Razana Juhaida Johari
creator: Atika Zarefar
creator: M. Rasuli
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-05-08
publication date: 2024-05-08
doi: 10.15294/jda.v16i1.4031

Mitigation of Tax Aggressiveness through Good Corporate Governance Company’s Website and Corporate Social Responsibility Disclosure: Evidence-Concentrated Ownership Companies
type: item
description: Purposes: This study aims to briefly prove the effect of Good Corporate Governance (GCG), the Company’s Website, and Corporate Social Responsibility Disclosure (CSRD) on tax aggressiveness. This study looks at businesses with a high ownership concentration level with the potential to expropriate minority ownership. Methods: Purposive judgment sampling with multiple regression analysis was applied to a sample of manufacturing companies listed on the Indonesia Stock Exchange. Findings: The findings reveal that GCG has a significant effect on Tax aggressiveness, while CSR disclosure activities also hurt tax aggressiveness. This evidence also proves that CSR activities carried out by the Company consistently reduce corporate tax aggressiveness. However, the Company’s website has no discernible impact on tax aggressiveness. Novelty: This study differs from previous studies because it considers Indonesia’s weak investor protection and concentrated ownership structures. There is a lack of prior studies on concentrated ownership companies and the relationship between good corporate governance, corporate social responsibility disclosure, and company websites on tax aggressiveness.
subject: Articles
  topic: section
subject: Good Corporate Governance
  topic: keywords
subject: Corporate Social responsibility Disclosure
  topic: keywords
subject: Tax Aggressiveness
  topic: keywords
subject: Concentrated Ownership
  topic: keywords
creator: Citrawati Jatiningrum
creator: Fauzi
creator: Linda Septarina
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-03-31
publication date: 2024-03-31
starting page: 1
ending page: 15
doi: 10.15294/jda.v16i1.3957

The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance
type: item
description: Purposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors. Methods: Drawing on the attribution theory to develop and test the hypotheses, this study conducts a survey method using an electronic questionnaire to collect data. The respondents are auditors working in the Big Four public accounting firms. Data are analyzed using multiple linear regression models. Findings: The results show that auditor independence, professionalism, skepticism, and organizational culture positively influence auditor performance. These findings confirmed the attribution theory that dispositional attribution and situational attribution play a key role in individual attributions, namely auditor performance. Novelty: This study contributes to behavioral management accounting research, specifically the performance of auditors. Limited research still uses organizational culture as an external factor that may affect auditor performance. The attribution theory complements previous studies investigating the determinants influencing auditor performance, from internal (dispositional attributions) to external (situational attributions) factors.
subject: Articles
  topic: section
subject: Auditor Independence
  topic: keywords
subject: Auditor Performance
  topic: keywords
subject: Auditor Professionalism
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Professional Skepticism
  topic: keywords
creator: Achmad Fauzi
creator: Jurica Lucyanda
creator: Fadil Permana
creator: Tifani Margaretha
creator: Mila Novita
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-10-11
publication date: 2024-10-11
starting page: 168
ending page: 186
doi: 10.15294/jda.v16i2.3703

The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention
type: item
description: Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions. Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40 profit-oriented companies. The garnered data were analyzed using multiple linear regression analysis through SPSS version 26. Findings: Research results indicate that organizational commitment has a positive and significant influence on whistleblowing intentions, while incentives have been observed to have no significant effect. The risk variable for reporting via social media does not show a negative influence that can reduce whistleblowing motivation. Whistleblowing intentions continue to occur because of the high loyalty of respondents, which overrides the provision of incentives and the risk of threats. This research contributes to organizations by providing guidance on creating whistleblowing policies that promote positive reporting to reveal fraud and collar crime. Novelty: The study focuses on the increasing number of fraud cases, particularly corruption, in Indonesia and the importance of whistleblowing on social media to expose organizational violations. Employee perceptions regarding combining financial and non-financial incentives, and whistleblowing risks in social media are rarely discussed so it is explained in this study.
subject: Articles
  topic: section
subject: Incentive
  topic: keywords
subject: Intention of Whistleblowing
  topic: keywords
subject: Organization Commitment
  topic: keywords
subject: Risk of Reporting Through Social Media
  topic: keywords
creator: Alim Dhisa Istiqomah
creator: Inanda Shinta Anugrahani
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-10-15
publication date: 2024-10-15
starting page: 202
ending page: 214
doi: 10.15294/jda.v16i2.3484

The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment
type: item
description: Purposes: This study investigates the relationship between family ownership and tax avoidance, with business ethics commitment as a moderation. If well committed by the company, business ethics will improve the quality of decision-making in the business process and create ethical leadership that will carry an ethical practice. Methods: The study utilized regression analysis to examine the hypothesis in a sample of 110 companies listed on the IDX from 2016 to 2019. Findings: The results show that family-owned companies are not involved in tax avoidance and that a company’s commitment to business ethics can help reduce its tax avoidance practices. The interaction of business ethics commitment in family companies has no relationship with tax avoidance. This finding implies the importance of a company’s commitment to business ethics in running its business. Novelty: To the best of our knowledge, the nature of the relationship between business ethics commitment to tax avoidance and family ownership remains minimal. Thus, this study fills the research gap by further examining corporate tax avoidance practices determined by family ownership factors and testing the role of business ethics commitment with family ownership on tax avoidance.
subject: Articles
  topic: section
subject: Business Ethics Commitment
  topic: keywords
subject: Family Ownership
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: Maulana Nanda
creator: Arifin Rosid
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-10-03
publication date: 2024-10-03
starting page: 150
ending page: 167
doi: 10.15294/jda.v16i2.2297

The Link Between ESG Reporting Quality and Accounting Measures of Firm-Level Performance
type: item
description: Purpose: Sustainability reports and integrated information e.g. ESG reports, are utilized by stakeholders for various decision-making processes. Using Taiwan setting, this study examines the effect of ESG reporting quality, including ESG Score, ESG Rating, and ESG Ranking, on financial performance. Method: We employ 6,386 firm-year observations from Taiwanese non-financial listed companies to test the hypotheses. We investigate the relationship between ESG reporting quality and the financial performance of operating and market indicators at the firm level. We analyze ESG reporting components using the same pattern and perform two kinds of robustness checks, include Covid-19 period check and industry effect testing. Result: Empirical evidence demonstrates a positive effect on ESG reporting toward Tobin's Q and is robust in some testing, suggesting that ESG information has valuation implications. In addition, ESG Rating provides the greatest contribution to operating performance and market performance as measured using Tobin's Q. Novelty: This study provides current empirical evidence on the relationship between ESG reporting quality and firm-level financial performance, going beyond conventional metrics such as Tobin's Q to incorporate a wider range of variables. This work explores various measures of ESG reporting, including ESG Score, ESG Rating, and ESG Ranking. Beyond a single metric, this comprehensive analysis of ESG reporting has numerous implications for firm performance.
subject: Articles
  topic: section
subject: ESG; ESG Reporting; Firms Performance; Tobin’s Q; Sustainability
  topic: keywords
creator: Badingatus Solikhah
creator: Pei-Yu Weng
rights: Copyright (c) 2024 Jurnal Dinamika Akuntansi
date: 2024-07-08
publication date: 2024-07-08
starting page: 85
ending page: 98
doi: 10.15294/jda.v16i1.1634