Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
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.
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<![CDATA[Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality ]]>
<![CDATA[Sofyani, Hafiez]]>;
<![CDATA[Sani, Maratussholichah Kurnia]]>;
<![CDATA[Putra, Adli Zuliansyah]]>;
<![CDATA[Septiari, Dovi]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.31758
<![CDATA[This study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the quality of Accounting Information System (AIS) as a mediating variable. The samples of this study are LGOs in Yogyakarta, Indonesia. A total of 140 LGO officials, users of AIS software, are selected as the respondents. Data was collected through questionnaires. The minimum number of sample size is determined using the PLS-based 10 times rule of thumbs approach. This study uses Partial Least Square (PLS) to examine the relationship among variables. The results revealed that effective IT Governance did not increase LGOs' performance directly, but it should be through AIS quality as a mediator. This research results provide valuable input for LGOs particularly in emerging economies to enhance their performance by paying attention to the correlation between effective IT governance and AIS quality.]]>
<![CDATA[Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies ]]>
<![CDATA[Inawati, Wahdan Arum]]>;
<![CDATA[Azizah, Adinda Noor]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.31016
<![CDATA[This study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership, and auditor turnover by involving corporate size and audit opinion as control variables. The samples of this study are 87 companies of consumer cyclicals sector listed in the Indonesian Stock Exchange between 2019 and 2021 consistently (or 261 observations). Data were analyzed using the logistic regression method and the results show that institutional ownership, and auditor turnover have a significant influence, while XBRL adoption and board size do not have a significant influence on timeliness of financial reporting in the sample companies. Institutional ownership has a positive influence, while auditor turnover has a negative influence on timeliness of financial reporting.]]>
<![CDATA[Empirical Evidence of ESG Disclosure's Impact on Corporate Investment Decision in Indonesia ]]>
<![CDATA[Cahyono, Suham]]>;
<![CDATA[Damayanti, Vira Ayu]]>;
<![CDATA[Ardianto, Ardianto]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.31466
<![CDATA[The purpose of this study is to investigate the impact of environmental, social, and governance (ESG) disclosure on corporate investment decisions. Data were collected from annual reports of firms listed in Indonesia Stock Exchange between 2015 and 2020 (378 firm-year observations). Using Ordinary Least Square (OLS) and fixed effect estimation, this study found that the dimension of ESG practices positively affects corporate investment decisions. In addition, the presidential election periods increase the effectiveness of corporate investment decisions. The study results reveal that uncertainty in the economic and business environment over the impact of general elections increases the company's ability to generate higher investments. This study contributes to the company strategic alignment to justify management about investment prioritize in the stakeholder wealth through ESG disclosure.]]>
<![CDATA[Corporate Governance and Cash Holdings among Non-Financial Companies Listed in the Nigerian Exchange Group ]]>
<![CDATA[Iyoha, Agbonrha-Oghoye Imas]]>;
<![CDATA[Odu, Victor Chukwudeme]]>;
<![CDATA[Omokhudu, Okuns]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.32508
<![CDATA[The exogenous shocks that necessitate firm deviation from a target cash holding vary across firms and institutional environments, hence the need for the study. This study examines the relationship between corporate governance (CG) and cash holdings among non-financial companies in the Nigerian Exchange Group between 2011 and 2020. The number of populations is 133 non-financial firms. As not all firms disclosed publicly comprehensive annual reports the number of final samples is 88 firms. Generalized Method of Moments (GMM) and the quantile techniques were adopted. With a speed of adjustment (SOA) of 0.75 and a time frame of one year, three months, and four days (1/0.749 = 1.34), the result reveals a partial dynamic adjustment to target cash holdings. The quantile estimation generally reveals low cash holdings and high SOA dynamics, and it is significant at 5% level. With exception of board gender diversity and institutional ownership, variables such as board independence, size, and chief executive officer equity ownership exhibit a significant inverse impact on cash holdings at a 5% level. Relying on the dynamic trade-off and agency theories, the results conform to a prior expectation. This study recommends that a manager should formulate strategic financial policy based on a firms specific SOA.]]>
<![CDATA[CEO Busyness and Earnings Management: Evidence from Non-financial Companies listed in Indonesian Stock Exchange ]]>
<![CDATA[Zakiya, Fudhla]]>;
<![CDATA[Arifin, Taufiq]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.27437
<![CDATA[This study examines the impact of CEO's busyness on earnings management. The samples are 595 non-financial companies Indonesian listed in Stock Exchange from 2015 to 2020 (2,757 observations). Using OLS regression, the results of this study revealed that companies with CEO's busyness has a positive significant influence on earnings management. The results also show that companies whose CEOs also serving as a board of commissioners in another company (CEO duality) tend to have smaller level of earnings management. This study also uncovered that CEOs attendance in board meetings has no moderating effect on the positive influence of CEO busyness on earnings management. The results are robust as propensity score matching and entropy balancing tests have been conducted.]]>
<![CDATA[They Have Never Changed: Accountants in Movies ]]>
<![CDATA[Suryani, Ani Wilujeng]]>;
<![CDATA[Jannah, Miftahul]]>;
<![CDATA[Hasmi, Hazreel]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.33428
<![CDATA[The purpose of this study is to examine how accountants are portrayed in recent box office films. The samples for this study were movies registered in the Internet Movie Database and Film Indonesia. The study focuses on the accountant who appears in movies as a main character, side character, and/or cameo. Movies with accountant as the character and winning at least one award were chosen in this study. The semiotic analysis of movie data involved three steps: viewing the entire film, focusing on the accountants character scene in accordance with the description criteria, and interpreting the characters denotatively, connotatively, and mythically. The findings demonstrate that the stereotype of accountants shown in movies is consistent with societal preconceptions, such as being a man's occupation, having a bean counter, being introverted, and committing money theft. However, in some movies, accountants are portrayed positively. This negative depiction of accountants may cause students to be reluctant to choose accountants as their career choice. Thus, public accounting firms will encounter difficulties in recruiting and sustaining their businesses. Framed with the social representation theory, this study contributes to the accounting literature by focusing on the depiction of the accountant's character shown in the film by using semiotic analysis to investigate the depiction of accountants in films released since 2000.]]>
<![CDATA[Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island ]]>
<![CDATA[Aurelia, Clara]]>;
<![CDATA[Nurmayanti, Poppy]]>;
<![CDATA[Afifah, Ulfa]]>;
<![CDATA[Setiawan, Doddy]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.31788
<![CDATA[This study aims to investigate determinants of financial reporting quality (FRQ) local government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit opinion from the Indonesian Supreme Audit Board (ISAB) for each local government sample. The tested independent variables are capital expenditure, characteristics of local governments (size, financial independency, and local government status), and mayors characteristics (experience and age). Data were obtained from the summary of semester audit results of ISAB, official website of the ministry of finance and the local governments in Sumatera Island. Total samples are 143 local governments and the period of study is 5 years (2016 2020, or 715 observations). Using the multinomial logistic regression, this study found that a lower ratio of capital expenditure, smaller local governments, local government in city areas, and local governments led by older and experienced mayor are associated with higher financial reporting quality. This study also uncovered that mayor education level and mayor graduated from the Institute of Public Administration (or IPDN) have positive influence of financial reporting quality of the local governments.]]>
<![CDATA[CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia ]]>
<![CDATA[Ulinnuha, Kukuh Shafira]]>;
<![CDATA[Harymawan, Iman]]>;
<![CDATA[Aini, Siti Nur]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.33305
<![CDATA[This study aims to examine the influence of CEO educational background, specifically MBA and engineering degrees gained from reputable universities, on environmental, social, and governance disclosure. The sample used in this study consists of 332 companies out of the total population of 407 listed companies on the Indonesia Stock Exchange that disclosed sustainability reports during the period from 2016 to 2020. The analysis was conducted using multiple linear regression. The findings of this study reveal that CEOs with MBA and engineering degrees gained from reputable universities, based on the QS world university ranking, significantly and positively influence ESG disclosure. This research contributes to the literature on CEO characteristics, particularly their educational background with specific degrees like MBA and engineering, and their impact on ESG disclosure. For policymakers, these findings highlight the importance of considering the educational background of the CEO in the selection and training process, as well as its potential implications for ESG disclosure regulations.]]>
<![CDATA[What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.31952
<![CDATA[This study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role. This study is based on an unbalanced data panel of 106 firms listed on Indonesian Stock Exchange from 2017 to 2021 (530 observations). Using a panel regression model this study found that CEO power does not affect IR, and growth opportunities do not modify the relationship. Furthermore, this study also revealed that there is only one company sample that published IR based on the International Integrated Reporting Council (IIRC) framework in 2021. It is suggested that policy makers need to encourage IR adoption trough regulation and incentives.]]>
<![CDATA[Exploring the Potential Applications of Blockchain Technology in Accounting Practice: A Systematic Literature Review ]]>
<![CDATA[Mahdani, Rimal]]>;
<![CDATA[Risnafitri, Hafizhah]]>;
<![CDATA[., Mardiaton]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.33476
<![CDATA[This study aims to examine the potential of blockchain technology in revolutionizing conventional accounting processes and mitigating persistent inefficiencies and problems. This study introduces the potential of blockchain technology to revolutionize conventional accounting processes and address persistent inefficiencies and challenges. By employing a rigorous search methodology, establishing specific criteria for selection, and conducting meticulous data analysis, this paper presents significant discoveries pertaining to the implementation of blockchain technology in the field of accounting. The results suggest an increasing fascination with the potential of blockchain technology to bring about a transformative impact on the accounting sector. The use of blockchain technology in the field of accounting encompasses several areas such as the recording of transactions, automation of accounting operations, and enhancement of auditing procedures. Application of this technology contributes to the improvement of transparency, integrity, and efficiency in financial reporting. However, for widespread adoption to occur, it is imperative to overcome many difficulties like standardisation, interoperability, scalability, legal compliance, and data protection. The study emphasizes the importance of investigating the possibilities of blockchain technology in the field of accounting to address conventional accounting obstacles. The findings of this study may be utilized by researchers to discover potential areas for further research. Additionally, practitioners can acquire valuable insights into the advantages and difficulties associated with implementing these findings.]]>
