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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 15, No 2 (2023)
Table of Contents
Articles
Determinants of Voluntary Compliance on A Changing Tax Policy
DOI 10.15294/jda.v15i2.42723 Abstract 917 times
PDF 927 times
Nur Cahyonowati(1), Dwi Ratmono(2), Totok Dewayanto(3),
(1) Diponegoro University (2) Diponegoro University (3) Diponegoro University |
Quality of Sustainability Disclosure, Foreign Board, and Firm Performance? Evidence from Indonesia
DOI 10.15294/jda.v15i2.40138 Abstract 729 times
PDF 711 times
ARMADANI ARMADANI(1), ARUMEGA ZAREFAR(2),
(1) Universitas Airlangga (2) UNIVERSITAS RIAU |
Does Executive Compensation Reinforce the Influence of Political Connection and Investment Opportunity Set on Firm Value?
DOI 10.15294/jda.v15i1.44081 Abstract 733 times
PDF 558 times
Arif Wahyu Nur Kholid(1), Evi Rahmawati(2),
(1) Master of Accounting, Universitas Muhammadiyah Yogyakarta (2) Department of Accounting, Universitas Muhammadiyah Yogyakarta |
Board of Commissioners Educational Background And Sustainability Report Quality
DOI 10.15294/jda.v15i2.42263 Abstract 526 times
PDF 398 times
Sebastian Tanputra(1), Iman Harymawan(2), Mohammad Nasih(3),
(1) UNIVERSITAS AIRLANGGA (2) UNIVERSITAS AIRLANGGA (3) UNIVERSITAS AIRLANGGA |
The IT Governance Role on Internal Accountability and Performance in Higher Education Institutions: Testing the Intervening Role of Performance Measurement System and IT Capabilities
DOI 10.15294/jda.v15i2.43150 Abstract 518 times
PDF 357 times
Hafiez Sofyani(1), Suryo Pratolo(2), Wahyu Manuhara Putra(3),
(1) Department of Accounting Universitas Muhammadiyah Yogyakarta (2) Department of Accounting Universitas Muhammadiyah Yogyakarta (3) Department of Accounting Universitas Muhammadiyah Yogyakarta |
Cyber Risk Management Disclosure of State-Owned Enterprises
DOI 10.15294/jda.v15i2.44817 Abstract 362 times
PDF 355 times
Yeni Priatna Sari(1), Djoko Suhardjanto(2), Agung Nur Probohudono(3), Setianingtyas Honggowati(4),
(1) Politeknik Harapan Bersama (2) Universitas Sebelas Maret (3) Universitas Sebelas Maret (4) Universitas Sebelas Maret |
The Important Of Digital Accounting And Indonesian Government Incentives In Strengthening MSMEs’ Performance During the COVID-19 Pandemic
DOI 10.15294/jda.v15i2.40373 Abstract 327 times
PDF 200 times
Hani Werdi Apriyanti(1), Judi Budiman(2),
(1) UNISSULA (2) UNISSULA |
Fraudulent Financial Statement on The Property and Real Estate Sector in Indonesia and Malaysia
DOI 10.15294/jda.v15i2.47482 Abstract 531 times
PDF 279 times
Kuat Waluyo Jati(1), Nur Anisa’ Setiyani(2),
(1) Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Indonesia (2) Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Indonesia |