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Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
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Published by Dinasti Publisher

ISSN : 27213021 EISSN : 2721303X DOI : 10.31933

Core Subject : Economy,

Economics, Econometrics & Finance

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 1,647 Documents

161 162 163 164 165

Audit Committee and Firm Characteristics on Audit Report Lag: Moderated by Key Audit Matters Pradistyo, Shafa April; Suryandari, Dhini
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7053

The purpose of this study is to assess the moderating role of the primary audit issue in energy sector businesses and to investigate the impact of audit committee size, frequency of audit committee meetings, company size, and leverage on audit report lag. Purposive sampling strategies were used to collect secondary data from the Indonesia Stock Exchange for the years 2023 to 2025 utilizing a causal quantitative methodology. Panel data regression analysis with a fixed effects model was applied as the main testing method. The research results prove that the size and meetings of the audit committee do not affect reporting delays. On the contrary, the size of the company has been proven to accelerate the release of reports, while a high level of debt significantly prolongs the audit completion time. Furthermore, the main audit issue did not prove to moderate the influence of audit committee or firm characteristics on audit duration. In conclusion, the timeliness of financial information release is highly dependent on the scale of assets and the entity's debt risk, where the complexity of auditor findings has become a standard procedure that no longer disrupts the reporting timeline.

Share Premium, IPO Overvaluation and Post-IPO Underperformance in an Emerging Markets: Evidence from Indonesia's Acceleration Board Ganda, Maurice; Tanzil, Nanny Dewi; Wahyuni, Ersa Tri
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7055

This study investigates whether IPO valuation indicators predict the long-term post-IPO performance of companies listed on the Indonesia Stock Exchange (IDX) Acceleration Board. The study examines the effects of Price-to-Book Value (PBV), Price-to-Earnings Ratio (PER), Trading Volume Ratio (TVR), and Share Premium Ratio on post-IPO stock returns. Using a quantitative explanatory and predictive research design, this study analyzed the entire population of 43 Acceleration Board IPO firms listed between 2020 and 2024. Data were analyzed through descriptive statistics, Pearson correlation, multiple linear regression, binary logistic regression, and machine learning models. including Decision Tree and Random Forest for predictive analytics. The results reveal that more than two-thirds of Acceleration Board IPO firms experienced negative post-IPO returns across the 360-, 720-, and 1,080-day observation periods, indicating widespread long-term underperformance. However, the selected valuation indicators demonstrate limited explanatory and predictive power, with only PBV showing a significant positive association with 720-day returns. Overall, the findings suggest that long-term IPO performance is influenced by broader firm-specific and market-related factors beyond initial valuation metrics. The study also shows that Share Premium Ratio is not reliable indicator of IPO overvaluation, as it primarily reflects the legal and administrative structure of IPO pricing rather than firms’ intrinsic economic value.

The Influence of Accrual Earnings Management, Real Earnings Management, and Corporate Governance on Firm Value with Financial Performance as a Mediating Variable: A Study of Manufacturing Companies 2021–2025 Nurshanti, Riska Baini; Rachman, Andry Arifian
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7059

Earnings management by company management can reduce the quality of earnings information. Meanwhile, the implementation of corporate governance is considered capable of curbing this behaviour. This study aims to analyse the effect of accrual earnings management, real earnings management, and corporate governance on financial performance and firm value, with financial performance as a mediating variable, in 228 manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2025 period. This study uses a quantitative approach based on Partial Least Squares Structural Equation Modelling. The results show that accrual earnings management has a negative but not significant effect on financial performance (O = -0.073; p-value 0.0777), but a negative and significant effect on firm value (O = -0.113; p-value 0.045). Real earnings management has a negative and significant effect on financial performance (O = -0.526; p-value 0.000), but a negative and not significant effect on firm value (O = -0.1096; p-value 0.073). Corporate governance has a positive and significant effect on both financial performance (O = 0.196; p-value 0.000) and firm value (O = 0.096; p-value 0.0099). Financial performance itself has a positive and significant effect on firm value (O = 0.349; p-value 0.000). Financial performance is further shown to fully mediate the effect of real earnings management on firm value and to partially mediate the effect of corporate governance on firm value, but not to mediate the effect of accrual earnings management on firm value.

Rethinking Auditors’ Fraud Detection: An Integrative Systematic Literature Review Saputra, Dian; Kusuma, Hadri; Urumsah, Dekar
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7063

Auditors’ ability to detect fraud is multidimensional, yet the literature remains fragmented across technical, cognitive, and contextual domains. This Systematic Literature Review (SLR) synthesizes 56 empirical and conceptual articles from Scopus and Web of Science to construct an integrative framework of fraud detection determinants. We identify five overarching themes: auditor competency and skills, technology and CAATs, psychological traits, heuristics and cognitive biases, and governance and organizational context. While technical competency and experience remain primary drivers, cognitive biases and environmental pressures frequently impair judgment. Furthermore, while modern audit technologies (e.g., AI and CAATs) offer significant potential to mitigate these limitations, their effectiveness depends heavily on behavioral factors and organizational support. This study provides actionable insights to enhance auditor training, refine the adoption of audit technology, and foster supportive governance.

Systemic Analysis of Gender-Responsive Planning and Budgeting Policies in Kulon Progo Regency Nuryati, Akhid; Yuliadi, Imamudin; Ma’ruf, Ahmad
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7071

This study examines the structural dynamics of gender-responsive planning and budgeting (GRPB) implementation at the local government level in Kulon Progo Regency, Indonesia. Using a qualitative exploratory design, the research applies MICMAC structural analysis to identify and classify the key indicators shaping GRPB implementation. Data were collected through a literature review, regulatory analysis, and structured stakeholder assessments involving planning agencies, sectoral offices, and gender focal points. The analysis maps direct and indirect influence–dependence relationships to understand the systemic structure of gender-responsive governance. The findings indicate that the regulatory environment, policy consistency, and leadership commitment function as the primary driving factors determining the direction and stability of GRPB implementation. Institutional capacity, women’s participation, economic policy orientation, and inter-organizational coordination act as linkage factors that transmit influence throughout the system, while the integration of gender perspectives into planning and budgeting, together with monitoring and evaluation mechanisms, represents outcome indicators shaped by broader institutional dynamics. These results suggest that effective GRPB implementation depends more on strong institutional coherence than on isolated technical actions. Although the study is limited to a single district and relies on stakeholder perceptions, it offers a systemic framework for strengthening institutional governance in gender-responsive fiscal policy. By adopting a systems-based perspective, this research contributes to the literature on subnational gender budgeting and provides insights for improving the institutional design of gender-responsive governance.

A Behavioral Model of Budgetary Slack: The Roles of Participative Budgeting, Social Pressure, and Machiavellianism with the Moderating Role of Political Skill Permana, Revi Eka; Misra, Fauzan
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7080

Despite extensive research on budgetary slack, limited evidence exists regarding the combined influence of budgeting mechanisms, social pressures, and individual characteristics. This study investigates the effects of participative budgeting, social pressure, and Machiavellianism on budgetary slack and examines whether political skill moderates these relationships. Using a cross-sectional survey, data were collected from lower- and middle-level managers of a Regional Development Bank in Indonesia. Data from 221 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that participative budgeting, social pressure, and Machiavellianism positively and significantly influence budgetary slack, although the effect of participative budgeting is contrary to the proposed hypothesis. Political skill does not moderate these relationships but exerts a positive and significant direct effect on budgetary slack. These findings contribute to the behavioral accounting literature by demonstrating that budgetary slack is jointly shaped by budgeting mechanisms, social pressures, and individual characteristics, while political skill functions as a direct predictor rather than a moderating mechanism.

Challenges of the Digital Adoption Gap in mobility Aspect Account Based Ticketing Program for Achieving Sustainable Transportation in Jakarta Metropolitan Area Setianing, Anisa; Ghazali, Achmad
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7083

This study is explore the digital adoption gap in implementing special trial Account-Based Ticketing in the JakLingko integrated public transport system in the Jakarta Metropolitan Area. This research seeks to identify the adoption gap in users, regulators, and public transport operators; formulate inclusion design strategies; and provide a plan for implementation supporting sustainable urban mobility. A qualitative case study research approach was used by employing literature review, document analysis, and semi-structured interviews with regulators, operators, transport specialists, advisory bodies, ex-operating executives, and users. The results indicate that the adoption gap was not due to the user’s digital literacy or the application usability, but was largely caused by fragmented governance, operators, parallel ticketing programs, device acceptance, and lack of interoperability across different transport modes. In addition, evidence from the user group reveals that the account based ticketing would not be able to become the main access medium unless it is continuously accepted in services like MikroTrans and non-bus rapid transport systems Transjakarta. The study concludes that the special trial for Account Based Ticketing should be considered part of public mobility infrastructure which needs strong governance, hybrid access, interoperability, assisted adoption, and data privacy management.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Admin

Contact Email dinasti.info@gmail.com

Phone +628117404455

Journal Mail Official dinasti.info@gmail.com

Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Admin

Contact Email
dinasti.info@gmail.com

Phone
+628117404455

Journal Mail Official
dinasti.info@gmail.com

Editorial Address
Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA