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Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
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 10 Documents
 1 
Search results for , issue "Vol 11, No 2 (2024): September 2024" : 10 Documents clear
Managerial Performance in Village Government: Does Transformational Leadership Matters? Rahmawati, Evi; Kholid, Arif Wahyu Nur; Adiyatama, Evan Ardis; Sofyani, Hafiez
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.32027

Abstract

This study examines the transformational leadership moderating role on the relationship between public accountability and budget participation on managerial performance in Indonesian village governments. The population of this study is the village apparatuses of the village government in Bantul Regency. The samples were selected using convenience sampling technique and data were collected through questionnaires. Hypotheses testing was conducted by utilizing Structural Equation Modelling-Partial Leas Square (SEM-PLS) method. The results unveiled that transformational leadership has a quasi-moderation role. Transformational leadership can reinforce the effect of budget participation on managerial performance while public accountability cannot affect managerial performance. It reveals that public accountability cannot promote and motivate the village apparatus to enhance their performance.
Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence Lestari, Sari; Mutmainah, Siti
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.37442

Abstract

This study aims to investigate the influence of heptagon theory elements, including pressure, opportunity, rationalization, competency, arrogance, greed, and ignorance, on academic fraud. Additionally, the study seeks to assess the moderating effect of Chat GPT usage, an artificial intelligence application, on the relationship between each element of heptagon theory and academic fraud. Employing a quantitative approach, the study focuses on the population of accounting students in vocational high schools, with a sample of 120 respondents meeting representativeness criteria calculated using the Cochran formula. Primary data is collected through respondents' responses obtained via a Google Form questionnaire. The results indicate that rationalization, competency, and greed exert has a significant influence on academic fraud among accounting students, whereas pressure, opportunity, arrogance, and ignorance do not exhibit a significant impact. Chat GPT, representing artificial intelligence, does not moderate the relationship between heptagon theory elements and academic fraud.
Stakeholder Pressure and Environmental Disclosure in Southeast Asias Mining Companies Wicaksono, Aditya Pandu
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.32759

Abstract

This study examines the potential effect of stakeholder pressure on the environmental disclosure practices of mining companies in Southeast Asia. Stakeholder pressure is represented by environmental regulation stringency, media exposure, and the countrys natural index level. Using the data from 142 mining companies in Southeast Asia for the period of 2017 to 2021, this study finds that stakeholder pressure is a main driver of environmental disclosure in Southeast Asias mining companies. This research shows that environmental stringency has a positive association with environmental disclosure. In addition, this study reveals that the higher media exposure of a firm will result in higher environmental disclosure in mining companies. The regression result shows that mining tends to disclose more environmental information when a country has a lower level of the natural index. This study has a significant contribution to the literature and suggests that managers need to fulfill stakeholder demands to maintain the social license.
Value Relevance of Corporate Economic Sustainability Reporting of Financial Services Quoted Firms in Nigeria Alade, Muyiwa Ezekiel; Adepiti, Wilson Adebayo; Igbekoyi, Olusola Esther; Olofintuyi, Ademola Tosin
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.34732

Abstract

The focus of this study is to examine the effect of corporate economic sustainability reporting on value of Nigerian financial services quoted firms. The study employed ex-post facto research design. Secondary data were obtained through annual reports published by the firms covering a period of 2010 to 2020. The population of the study consist 51 listed financial services firms. The sample size comprised of 35 financial services firms listed on Nigerian Exchange Group (NGX) that have consistently submitted their annual reports to the NGX from 2010 to 2020, have adhered to Sustainability Reporting Guideline in line with GRI (G4), have been publicly listed on NGX not later than year 2010 and functional firms that have been incorporated for at least the past 11 years. The analysis was achieved using descriptive and panel corrected standard error (PCSE) regression. The study revealed that market presence, economic performance, and indirect economic impacts, as measures of economic sustainability reporting, present positive and significant effect on value relevance, while procurement practices have insignificant effect. The study concluded that any enhancement on the firms policy direction relating to economic sustainability reporting will result to improved performance of firms in the stock market, suggesting that quoted firms should report their corporate economic sustainability services to improve their value.
Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia Loverita, Vindy Felycia; Januarti, Indira
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40002

Abstract

This study aims to examine the differences in audit report lag and audit fees in the year before and after the implementation of Key Audit Matters (KAM) in independent auditor reports. Provisions regarding KAM disclosure in Indonesia began with the 2022 financial reports. The population for this study includes all companies listed on the Indonesian Stock Exchange for the years 2021 and 2022. The dataset used in this research comprises 966 observations, consisting of 483 companies for each period (2021 and 2022). Using the Wilcoxon signed-rank test, the results indicate that the audit report lag was longer in the year before KAM communication compared to the year after its implementation. This finding could be attributed to the impact of the COVID-19 pandemic and the additional one-month extension granted by the Financial Services Authority (OJK) for the submission of audited financial reports. The results show that audit fees increased following the implementation of KAM. This suggests that auditors incur higher costs when required to include KAM in their audit opinions. This research highlights the implications of KAM communication on audit processes, including timeframes and associated costs.
ESG, Firm Value, and Life Cycle: Evidences from South East Asia Xaviera, Areta; Febrianto, Rahmat; Widiastuty, Erna; Iswardi, Iswardi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40449

Abstract

This study investigates the impact of ESG performance on future firm value, considering the company's phase in the life cycle. The sample consists of non-financial companies listed in five Southeast Asian (SEA) countries. Data were collected from the Refinitiv Eikon Database, with samples determined using a purposive sampling technique. The study covers the period from 2013 to 2022, resulting in 1,080 firm-year observations. Using multiple regression analysis, the study finds that ESG performance is related to the next year's firm value in SEA companies. ESG performance impacts firm value only when the company is in the mature stage, while mixed relationships were observed when individual ESG dimensions were tested. These findings support the notion that the effects of ESG-related performance may not be immediately reflected in the current years firm value but rather in the future.
Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries Lina, Lina; Rohmah, Faizah Syifa
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40399

Abstract

This study aims to investigate the influence of institutional ownership structure and managerial ownership on corporate carbon emissions disclosure in ASEAN-5 with the size of the board of commissioners as a moderator. Large-cap companies listed on each ASEAN-5 countries stock exchange were selected as research samples. The sample companies have published sustainability reports and integrated annual reports that disclose carbon emissions between 2018 and 2022 (175 company-year observation). Using multiple linear regression analysis, this study found that institutional ownership and managerial ownership have a negative impact on carbon emissions disclosure. The role of board of commissioner size was found weakening the negative relationship between institutional ownership and managerial ownership on carbon emissions disclosure.
Does Green Accounting Matter for Financial Performance? Evidence from the Indonesia Mining Sector Setiawan, Jodi; Diantimala, Yossi; Lautania, Maya Febrianty; Sayuthi, Sayuthi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.39348

Abstract

This study examines the influence of green accountingenvironmental cost, environmental disclosure, and environmental performanceon the financial performance of companies in the mining sector. The population were mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The samples were selected using the purposive technique and the number of observations is 144 firm-years. Using themultiple regression method, this study revealed that green accounting positively affects thefinancial performance of the sample companies. Disclosure and environmental performance positively impact financial performance, while the effect of environmental costs on financial performance is not significant.
Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia Octavio, Muhammad Fadhly Rizky; Urumsah, Dekar
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.39361

Abstract

This study aims to analyze the factors that influence digital transparency in Indonesian local governments. The tested determinants are e-government maturity, financial report quality, and local government accountability systems. Data were collected from official websites, accountability reports, and financial reports of 541 Indonesian provincial and district/ city government. Using multiple regression analysis, this study found that e-government maturity, financial report quality, and local government accountability systems significantly positively affect digital transparency. The findings indicate that good governance practices can encourage transparency in presenting financial and non-financial information. However, this study also found that some local government websites are not fully accessible, which may hinder access to necessary data. The implications of this study emphasize the importance of developing mature e-government, improving the quality of financial reports, and strengthening accountability systems in local governments to strengthen transparency, reduce corruption, and increase government legitimacy.
Green Initiatives and Firm Value: The Moderating Effect of Environmental Performance Laela, Sugiyarti Fatma; Hendrasto, Nur; Surur, Miftakhus
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.38257

Abstract

This study examined the impact of green initiatives on firm value and the moderating effect of environmental performance on the relationship between the variables. The proxies of green initiatives are green innovation, eco-efficiency, green accounting, and carbon emissions disclosure, while the indicators of firm value are market capitalisation, price-to-book value, price-earnings ratio, and dividend payout ratio. Environmental performance is measured by the Environmental Performance Rating Program issued by the Indonesian Ministry of Environment and Forestry. The data were gathered from listed companies on the Jakarta Islamic Index 70 (JII-70) and the IDX-80 index over the period 2019 to 2022. The final samples consist of 66 companies (or 172 firm-year observations). Using the Partial Least Squares Structural Equation Modeling (PLS-SEM), this study found green initiatives has a positive impact on firm value when tested using the total sample as well as a separate sample of each index. However, no empirical evidence was found that environmental performance enhances the positive impact of green initiatives on firm value. The regulators should incorporate environmental performance alongside financial fundamentals into the selection process of the Jakarta Islamic index.

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