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Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

JDAB
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Published by Universitas Syiah Kuala

ISSN : 23559462 EISSN : 25281143 DOI : 10.24815/jdab.v9i2.24947

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible online commencing March 2016. ISSN: 2355-9462 (Print), E-ISSN: 2528-1143 (Online). International ISSN could be checked here (portal.issn.org). It aims to take part in the advancement of accounting knowledge by publishing high quality researches in contemporary trends in accounting and business in emerging market/ countries. As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytic in business, accounting for Islamic FinTech and sustainability. We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers. Since 2019, JDAB has been nationally accredited (Sinta 2) by the Indonesian Ministry of Research, Technology and Higher Education. The journal is also included in in Directory of Open Access Journals (DOAJ) and EBSCO Information Service since 2016. We envision to become an internationally reputable journal indexed in Scopus and Web of Science (WOS). We have been taking significant steps to materialize this vision including by associating our editorial team with the international recognized scholars and continuously improving our journal management. JDAB welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Jurnal Dinamika Akuntansi dan Bisnis (JDAB) include, but are not limited to the following fields in accounting research: Islamic accounting Public sector accounting Auditing Financial accounting Management accounting As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytics in business, accounting for Islamic FinTech and sustainability.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 12 Documents

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Search results for , issue "Vol 10, No 2 (2023): September 2023" : 12 Documents clear

Environmental, Social, and Governance (ESG) Reporting and Firm Value in Nigeria Manufacturing Firms: The Moderating Role of Firm Advantage Ikponmwosa Michael Igbinovia; Bamidele Oyakhiromhe Agbadua
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023 in press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.30491

The study examines the influence of environmental, social and governance (ESG) reporting on value-based performance; and the moderating effect of firm advantage on the nexus between ESG reporting and value-based performance of Nigerian quoted manufacturing firms. Using secondary data from the annual report of 20 manufacturing firms for the period 2017 to 2021, analysis involved descriptive statistics, correlation and regression analysis. The study finds that ESG reporting exerts no significant impact of firm value during the study period, but the effect was magnified and significant when moderated with firm advantage (profitability minus capital cost). Firm advantage has a significant effect on firm value-based performance of Nigerian quoted firms. No direct impact was observed for ESG and firm value, implying that ESG disclosures can only influence firm value meaningfully if it is focused on improving profitability by increasing sales through improved public image, and by achieving reduced finance cost. From the study’s findings, ESG alone do not directly drive firm valuation, suggesting the existence of possible channels of transmitting ESG disclosure to value.

Exploring the Affiliation between Integrated Reporting and Firm Performance: Evidence from Bangladesh Golam Shahria
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023 in press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.29527

The objective of this study is to assess the extent of integrated reporting (IR) practice with reference to the disclosure pattern and to examine its association with financial performance and market growth in the voluntary disclosure of manufacturing companies in Bangladesh. Samples of this study are 41 manufacturing companies from nine different industries listed in Dhaka Stock Exchange (DSE). The total observations were 123 firm year observations. Using two-stage-least-squares approach to reduce endogeneity concerns, this study reveals that Integrated Reporting Index (IRDINX) is positively and significantly related with firm performance. However, the relationship between IRDINX and growth is positive but insignificant. The content analysis found an increasing pattern of IR disclosure by the sample firms. The findings of this study encourage firms to adopt IR practice and add value to the existing literature as very few researches have been done on IR area in Bangladesh.

The Impact of Corporate Governance Mechanism on Fair Value Measurement in the Indonesian Banking and Financial Industries Bernadia Linggar Yekti Nugraheni
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023 in press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.28355

Fair value is one of an important measurement since the diffusion of International Financial Reporting Standards around the world. Studies of manager opportunistic behaviors through fair value numbers in developing countries have been overlooked. This study aims to investigate the influence of corporate governance mechanism towards an opportunistic behavior through fair value measurement i.e. fair value inputs level 3. This study applied multiple regression and used samples of banking and financial companies listed in Indonesia Stock Exchange between 2015 and 2019. The corporate governance is proxied by three measurements i.e. managerial ownership, institutional ownership and audit committee educational background. This study finds that managerial ownership and institutional ownership have positive influences on fair value inputs level 3. Meanwhile, the independent commissioners and audit committee educational background have negative influences on fair value inputs level 3. Therefore, this study provides evidence that independent commissioners and audit committee educational background can reduce management opportunistic behaviors which is conducted through fair value measurement.

Tax Avoidance and Dividend Policy: Evidence from Indonesian State-Owned Enterprises Randy Kuswanto
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023 in press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.30037

This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs and non-SOEs) listed in LQ-45 index. Samples were selected using purposive sampling method. Number of collected samples are 60 firms or 118 firm-year observations (2018, 2019, and 2021). Using Moderated Regression Analysis (MRA), this study found a positive association between effective tax rate and dividend yield for non-SOEs. The result also reveals that SOEs tend not to engage in aggressive tax avoidance, with an average effective tax rate of 19.9%. Therefore, if SOEs plan to manage their taxes to lower the effective tax rate, they may provide higher yield to shareholders compared to non-SOEs.

Tax Avoidance and Dividend Policy: Evidence from Indonesian State-Owned Enterprises Kuswanto, Randy
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.30037

Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies Ananda, Citra; Faisal, Faisal
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.27750

This study aims to examine determinants of audit quality in companies listed on the Indonesia Stock Exchange (IDX). The audit quality determinants tested in this study are audit fees, audit tenure, auditor industry specialization and audit firm size. Using purposive sampling method, a total of 240 companies listed on IDX between 2018 and 2020 (720 observations) were selected as the research samples. The panel regression analysis with a random effect model was applied to test the hypotheses. The results of this study show that audit fees and auditor industry specialization have a negative effect on audit quality proxied by discretionary accruals, while audit tenure and audit firm size have a positive influence on audit quality. These results indicate that audit tenure and audit firm size are crucial factors for maintaining audit quality.

Environmental, Social, and Governance (ESG) Reporting and Firm Value in Nigeria Manufacturing Firms: The Moderating Role of Firm Advantage Igbinovia, Ikponmwosa Michael; Agbadua, Bamidele Oyakhiromhe
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.30491

The study examines the influence of environmental, social and governance (ESG) reporting on value-based performance; and the moderating effect of firm advantage on the nexus between ESG reporting and value-based performance of Nigerian quoted manufacturing firms. Using secondary data from the annual report of 20 manufacturing firms for the period 2017 to 2021, analysis involved descriptive statistics, correlation and regression analysis. The study finds that ESG reporting exerts no significant impact of firm value during the study period, but the effect was magnified and significant when moderated with firm advantage (profitability minus capital cost). Firm advantage has a significant effect on firm value-based performance of Nigerian quoted firms. No direct impact was observed for ESG and firm value, implying that ESG disclosures can only influence firm value meaningfully if it is focused on improving profitability by increasing sales through improved public image, and by achieving reduced finance cost. From the studys findings, ESG alone do not directly drive firm valuation, suggesting the existence of possible channels of transmitting ESG disclosure to value.

Determinants of Tax Avoidance and the Moderation Role of Asset Growth: A Case of Southeast Asia Banking Industry Wilda, Felisitas; Supriyati, .; Murdiawati, Dewi; Prananjaya, Kadek Pranetha
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.25717

Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan.Widya Akuntansi Dan Keuangan,1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana.Journal of African Business,21(4), 544-559.Atwood, T. J., Drake, M. S., Myers, J. N., Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. American Accounting Association, 87(6), 18311860. https://doi.org/10.2308/accr-50222Alkurdi, A., Mardini, G. H. (2020). The impact of ownership structure and the board of directors composition on tax avoidance strategies: empirical evidence from Jordan.Journal of Financial Reporting and Accounting,18(4), 795-812.Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility.Journal of Financial Reporting and Accounting,18(3), 639-659.Andalenta, I., Kun, I. (2022). Tax avoidance among banking corporations. Journal of Science and Research of Accounting 6, 225233Fauzan. (2019). The effect of LDR, CAR, LAR, loan growth and asset growth on NPL (Case Study on conventional commercial banks listed at Indonesia stock exchange on period 2013-2017). Undergraduate Thesis, Faculty of Economics and Business.Fitri, A. W., Hapsarai, D. P., Haryadi, E. (2019). Pengaruh leverage, komisaris independen dan corporate social responsibility terhadap penghindaran pajak.Jurnal Mahasiswa Akuntansi UNSERA,1(1), 20-30.Ha, N. M., Trang, T. T. P., Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 6573. https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, O. S. (2019). The effect of corporate social responsibility on tax avoidance with size as moderating variable. Journal of Accounting, Finance Taxation of Indonesia (JAKPI) 7(1).Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities.The Accounting Review,88(6), 2025-2059.Jiang, Y., Zheng, H., Wang, R. (2020). The effect of institutional ownership on listed companies tax avoidance strategies. Applied Economics, 53(8), 880896. https://doi.org/10.1080/00036846.2020.1817308Kasim, F. M., Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 7481. https://doi.org/10.18488/journal.74.2019.62.74.81Khanh, H. T. M., Khuong, N. V. (2019). Does Corporate tax avoidance influence firm leverage of Vietnamese listed companies? Theoretical Economics Letters, 09(04), 10701078. https://doi.org/10.4236/tel.2019.94069Kim, J. H., Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33(2), 375390. https://doi.org/10.19030/jabr.v33i2.9911Kovermann, J. H. (2018). Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal, 33(8/9), 683-699.Krisna, A. M. (2019). Effect of institutional ownership and managerial ownership on tax avoidance with audit quality as moderating variable.Journal of Economics, Business And Accounting,18(2), 82-91.Kurniasih, T., Ratna Sari, M. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi, 18(1), 5866.Lee, R., Kao, H. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management Applied Economics, 8(6), 1753Liana, L., Sari, P. (2017). The effect of corporate social responsibility on corporate tax avoidance. Diponegoro Journal of Accounting 6(4):11123.Lin, K. Z., Cheng, S., Zhang, F. (2017). Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China.The International Journal of Accounting,52(4), 303-318. http://dx.doi.org/10.1016/j.intacc.2017.11.002Lpez-Gonzlez, E., Martnez-Ferrero, J., Garca-Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819831. https://doi.org/10.1002/csr.1723Luty, P. (2020). Tax avoidance in V4 countries and Serbia: Influence of company size on effective tax rate. Finiz, 15(January 2020), 511. https://doi.org/10.15308/finiz-2020-5-11Mao, Chih Wen., Wen, Chieh Wu. (2019). Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China. Asia-Pacific Journal of Accounting and Economics 26(12) 90107.Maraya, Dyan, A., Yendrawati, R. (2016). The effect of corporate governance and corporate social responsibility disclosure on tax avoidance: empirical study on mine and CPO Corporations. Journal of Accounting Auditing of Indonesia 20(2):14759.Maulinda, I. P., Fidiana. (2019). The effect of corporate social responsibility and good corporate governance on tax avoidance. Journal of Science and Research of Accounting 8, 121.Mutiah, Marsyaf, Ahmad, Z. (2021). The influence of sales growth, debt equity ratio (DER) and related party transaction to tax avoidance. International Journal of Management Studies and Social Science Research (IJMSSSR), 3(4), 237244Nurhasanah. (2017). The effect of asset growth on profitability of banking corporations listed at Indonesia stock exchange. Journal of Visionary Strategic 6, 4144.Omesi, I., Appah, E. (2021). Corporate governance and tax avoidance of listed consumer and industrial good companies in Nigeria. IOSR Journal of Economic and Finance (IOSR-JEF), 12(2), 1731. https://doi.org/10.9790/5933-1202041731Putri, R. T., Ulum, I., Prasetyo, A. (2019). Company Risk, size, fiscal loss compensation, and tax avoidance: evidence from Indonesian Islamic companies. Journal of Innovation in Business and Economics, 2(02), 87. https://doi.org/10.22219/jibe.v2i02.7323Taylor, G., Richardson, G. (2012). International corporate tax avoidance practices: evidence from australian firms. International Journal of Accounting, 47(4), 469496. https://doi.org/10.1016/j.intacc.2012.10.004Tilehnouei, M. H., Esfahani, S. T., Soltanipanah, S. (2018). Investigating the effect of financial distress on tax avoidance during the global financial crisis in companies listed on Tehran stock exchange. International Journal If Finance and Managerial Accounting, 3(9), 4151Yuliesti, R., Sapari, S. (2017). Pengaruh profitabilitas, likuiditas dan corporate governance terhadap penghindaran pajak. Jurnal Ilmu dan Riset Akuntansi(JIRA),6(3). 890-909.Salehi, M., Tarighi, H., Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119134. https://doi.org/10.1108/JABES-11-2018-0100Sari, H. Y., Yuniarti, E., Rachman, A. A. (2022). Pengaruh pertumbuhan aset, ukuran, dan profitabilitas perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2017-2020. Jurnal Akuntansi Bisnis Dan Ekonomi, 8(1), 21672178Shi, A. A., Concepcion, F. R., Laguinday, C. M. R., Ong Hian Huy, T. A. T., Unite, A. A. (2020). An analysis of the effects of foreign ownership on the level of tax avoidance across philippine publicly listed firms. DLSU Business and Economics Review, 30(1), 114.DDTC. (2020). Negara tetangga ini terancam makin sulit tangkal penghindaran pajak. News.Ddtc.Co.Id. https://news.ddtc.co.id/negara-tetangga-ini-terancam-makin-sulit-tangkal-penghindaran-pajak--20692#:~:text=Hal itu disampaikan Vietnam Institute for Economic and,hingga triliun dong per tahun selama periode 2010-2018.Wardani, Kusuma, D., Mursiyati. (2019). The effect of profitability, independent commissioners and audit comittee on tax avoidance. Department of Accounting, Faculty of Economic, University of Sarjanawiyata Tamansiswa 7(2), 12736.Wiguna, I. Putra, P., I. Ketut Jati. (2017). The effect of corporate social responsibility, executive risk preference, and capital intensity on tax avoidance. E-Journal of Accounting 21(1):41846.Zahirah, A. (2017). The effect of leverage, institutional ownership, managerial ownership and corporate size on tax avoidance. Online Journal for Students of Economics Faculty 4(1), 354356. https://lk2fhui.law.ui.ac.id/posisi-firma-hukum-dalam-kasus-panama-papers/ accessed on 20 January 2022

The Impact of Corporate Governance Mechanism on Fair Value Measurement in the Indonesian Banking and Financial Industries Nugraheni, Bernadia Linggar Yekti
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.28355

COVID-19 Spread and Financial Distress: Does Managerial Ability Matter? Kushermanto, Andi; Alisa, Inayah Risqi; Ulum, Akhmad Samsul; Zulaikha, .
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.28905

The COVID-19 pandemic has caused a global-scale economic crisis. This study aims to examine the impact of the COVID-19 spread on financial distress and the moderating role of managerial ability in the relationship between the COVID-19 spread and financial distress. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange between 2017 and 2021. Using purposive sampling techniques, 31 companies were selected as the samples (155 firm-year observations). Data were collected from the companies financial statements and were analyzed using Partial Least Squares (PLS)-Structural Equation Modeling (SEM). The results of this study indicate that the COVID-19 spread has a positive effect on financial distress. Furthermore, managerial ability is a moderating factor that weakens the influence of the COVID-19 spread on financial distress. This study provides evidence that managerial ability is an important factor in managing company resources and is related to the company's efforts in dealing with the crisis caused by the COVID-19 spread.

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Editorial Address Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111

Location Kab. aceh besar, Aceh INDONESIA

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Contact Name
Heru Fahlevi

Contact Email
jdab@usk.ac.id

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+6282276634977

Journal Mail Official
jdab@usk.ac.id

Editorial Address
Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111

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Kab. aceh besar,

Aceh

INDONESIA