Jurnal Dinamika Akuntansi [p-ISSN 2085-4277 | e-ISSN 2502-6224] is a peer-reviewed journal published two times a year (March and September) by Department of Accounting, Faculty of Economics, Universitas Negeri Semarang collaborate with Ikatan Akuntan Indonesia Tingkat Pusat. 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 Google Scholar, SINTA 2, DIMENSIONS, DOAJ, EBSCO Open Science Directory, Indonesian Publication Index, Indonesia Scientific Journal Database, GARUDA

Vol 14, No 2 (2022): September 2022
Table of Contents
Articles
Corporate Governance and Sustainability in Indonesia: The Moderating Role of Institutional Ownership
Andreas - Tan(1), Arumega - Zarefar(2),
(1) Universitas Riau (2) Universitas Riau |
The Effect of Board Size, Institutional Ownership and Insolvency Risk on Financial Distress Before and During Covid-19
Ivena Natalia(1), Felizia Arni Rudiawarni(2),
(1) University of Surabaya (2) University of Surabaya |
The Influence of Company Activities, Growth, and Independent Commissioners on Sustainability Reports With the Type of Industry as a Moderating Variable
Niswah Baroroh(1), Indah Anisykurlillah(2), Heri Yanto(3), Fajri Kusumaningrum(4),
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang (2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang (3) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang (4) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang |
Relevance of Accounting Information: Audit Quality and Earnings Management as Moderating Variable
Stephania Eryn Liemmuel(1), Rizky Eriandani(2),
(1) Universitas Surabaya (2) Universitas Surabaya |
Retaliation, Obedience Pressure, and Investigative Decisions on Whistleblowing Allegations: An Experimental Study
Frida Fanani Rohma(1), Rahayu Dewi Zakiyah(2),
(1) Universitas Trunojoyo Madura (2) Universitas Trunojoyo Madura |
Abstracting the Debate over Fair Value Measurement and Arm's Length Principle: Implications for Tax Purposes
Prianto Budi Saptono(1), Ismail Khozen(2),
(1) Department of Fiscal Administration, Faculty of Administrative Science, University of Indonesia (2) Pratama-Kreston Tax Research Institute |