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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
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Vol 15, No 2 (2023)
Table of Contents
Articles
Determinants of Voluntary Compliance on A Changing Tax Policy
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
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?
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
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
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
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
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
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 |