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[What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions ]]>
<![CDATA[Sony Warsono-bin-Hardono]]>;
<![CDATA[Arin Pranesti]]>;
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Devandani Ken Priambodo]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.13961
<![CDATA[This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties]]>
<![CDATA[Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia ]]>
<![CDATA[Lilik Handajani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.12243
<![CDATA[Tujuan penelitian ini adalah untuk menguji pengaruh corporate governance terhadap pengungkapan green banking dari 24 bank yang terdaftar di Bursa Efek Indonesia. Variabel bebas dalam penelitian ini adalah corporate governance yang diproksikan melalui ukuran dewan komisaris, jumlah komisaris independen, dan kepemilikan institusional. Metode content analysis digunakan untuk menilai praktik green banking melalui laporan tahunan bank selama periode 2015 s.d. 2017. Hubungan kausalitas antara corporate governance dan pengungkapan green banking diuji dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan adanya tren peningkatan pengungkapan green banking selama periode pengamatan. Penelitian ini juga menemukan adanya pengaruh yang signifikan ukuran dewan komisaris terhadap pengungkapan praktik green banking, namun keberadaan komisaris independen dan kepemilikan institusional tidak memiliki pengaruh.]]>
<![CDATA[Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia ]]>
<![CDATA[Indriati Adiwangsa]]>;
<![CDATA[Mariska Regina]]>;
<![CDATA[Athalia Ariati Hidayat]]>;
<![CDATA[Retno Yuliati]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.13445
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan utang perusahaan terhadap kemungkinan pemilihan auditor spesialis industri. Sampel penelitian ini adalah 164 perusahaan yang diaudit oleh Big 4 dan terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 hingga 2016. Terdapat 733 observasi pada penelitian ini dan data dianalisis dengan menggunakan OLS pooled regression and regressi logistik. Hasil penelitian mengkonfirmasi pengaruh positif dan signifikan kepemilikan institusional terhadap pemilihan auditor spesialis industry, namun tidak mendapatkan bukti empiris pengaruh utang perusahaan terhadap pemilihan auditor spesialis industri. ]]>
<![CDATA[Does Eco-Efficiency Improve Financial Performance of Manufacturing Companies in Indonesia? ]]>
<![CDATA[Inten Meutia]]>;
<![CDATA[Marini Ramadhani]]>;
<![CDATA[Mohamad Adam]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.13785
<![CDATA[This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. İn this study, the multiple linear regression test was used to analyse the data. The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.This study aims to determine the impact of environmental performance proxied by eco-efficiency on the financial performance of manufacturing companies in Indonesia. İn this study, the multiple linear regression test was used to analyse the data. The sample of this study is manufacturing companies that listed at the Indonesia Stock Exchange from 2012 until 2016 with the total observation is 80 firm-years.The results of this study indicated that the average level of eco-efficiency of the manufacturing companies is still relatively low (0.38). The environmental performance as measured by the eco-efficiency has a positive significant effect on the financial performance of the companies. Therefore, this study suggests that companies can improve their financial performance by enhancing their eco-efficiency level.]]>
<![CDATA[Determinan Pengungkapan Tanggung Jawab Sosial Perusahaan dan Nilai Perusahaan: Kasus Indonesia ]]>
<![CDATA[Fachruddin Nur]]>;
<![CDATA[Erwin Saraswati]]>;
<![CDATA[Wuryan Andayani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.14087
<![CDATA[Penelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan (Corporate Sosial Responsibility/ CSR) dan pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Teknik pemilihan sampel menggunakan purposive sampling. Ukuran sampel penelitian sebanyak 156 perusahaan yang terdaftar pada Bursa Efek Indonesia antara tahun 2014 dan 2017. Regresi data panel dengan model efek acak digunakan untuk menganalisis data penelitian. Hasil penelitian ini menunjukkan adanya pengaruh signifikan umur perusahaan, jumlah dewan komisaris, ukuran dan reputasi perusahaan terhadap pengungkapan CSR, namun tidak terdapat pengaruh kinerja keuangan, jumlah kepemilikan saham manajamen, dan likuiditas. Penelitian ini juga menemukan bahwa pengungkapan CSR dapat menentukan nilai perusahaan.]]>
<![CDATA[Anteseden Perilaku Penggunaan E-Budgeting: Kasus Sistem Informasi Keuangan Desa di Banyuwangi, Indonesia ]]>
<![CDATA[Dicky Andriyanto]]>;
<![CDATA[Zaki Baridwan]]>;
<![CDATA[Imam Subekti]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.13938
<![CDATA[Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut.]]>
<![CDATA[Is Traditional Management Accounting Still in Use? Contemporary Issues ]]>
<![CDATA[Nizar Mohammad Alsharari]]>;
<![CDATA[Alhashmi Aboubaker Lasyoud]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.14153
<![CDATA[This paper aims to review the relevant literature on the role of management accounting in organizational management. It also compares traditional and new or strategic management accounting and their limitations. It focused on the role of management accounting in the constitution of organizations and the ways in which management accounting systems as structures of intentionality both shape and are shaped by shared norms and understandings. The findings help to understand the concerns of the current mainstream in management accounting literature. In fact, the findings cohere with Hopwood and Scapens and their followers in the sense that management accounting is not a static phenomenon but one that changes over time to reflect new forms and practices. It was also found that management accounting is part and parcel of organizational change. By reviewing a subset of the studies on accounting history published during the period 1980 - 2018, this paper updates accounting history literature by focusing on management accounting research. The paper also contributes to the existing literature by presenting the discussions of management accounting and organizational change. However, other studies can consider this paper as starting point to examine other areas of accounting such as financial accounting.]]>
<![CDATA[Firm Size, Market Risk, and Stock Return: Evidence from Indonesian Blue Chip Companies ]]>
<![CDATA[Meutia Handayani]]>;
<![CDATA[Talbani Farlian]]>;
<![CDATA[Ardian Ardian]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.13082
<![CDATA[This study examines the influence of firm size and market risk on the stock return of Indonesian high reliable companies. The samples are companies listed on the LQ45 between 2015 and 2017. There are 45 companies have been selected or 196 observations. The data was obtained from the financial reports and analysed by using regression for panel data method, namely the common effect model and the Chow test. The results demonstrate that firm size has an effect on the stocks return, while market risk does not have effect on the stocks return of the blue chip companies. The results of this study are expected to help investors in making proper investment decisions toward bluechip Indonesian companies.]]>
<![CDATA[Is Traditional Management Accounting Still in Use? Contemporary Issues ]]>
<![CDATA[Alsharari, Nizar Mohammad]]>;
<![CDATA[Lasyoud, Alhashmi Aboubaker]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.14153
<![CDATA[This paper aims to review the relevant literature on the role of management accounting in organizational management. It also compares traditional and new or strategic management accounting and their limitations. It focused on the role of management accounting in the constitution of organizations and the ways in which management accounting systems as structures of intentionality both shape and are shaped by shared norms and understandings. The findings help to understand the concerns of the current mainstream in management accounting literature. In fact, the findings cohere with Hopwood and Scapens and their followers in the sense that management accounting is not a static phenomenon but one that changes over time to reflect new forms and practices. It was also found that management accounting is part and parcel of organizational change. By reviewing a subset of the studies on accounting history published during the period 1980 - 2018, this paper updates accounting history literature by focusing on management accounting research. The paper also contributes to the existing literature by presenting the discussions of management accounting and organizational change. However, other studies can consider this paper as starting point to examine other areas of accounting such as financial accounting.]]>
<![CDATA[Firm Size, Market Risk, and Stock Return: Evidence from Indonesian Blue Chip Companies ]]>
<![CDATA[Handayani, Meutia]]>;
<![CDATA[Farlian, Talbani]]>;
<![CDATA[Ardian, Ardian]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
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Original Source
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DOI: 10.24815/jdab.v6i2.13082
<![CDATA[This study examines the influence of firm size and market risk on the stock return of Indonesian high reliable companies. The samples are companies listed on the LQ45 between 2015 and 2017. There are 45 companies have been selected or 196 observations. The data was obtained from the financial reports and analysed by using regression for panel data method, namely the common effect model and the Chow test. The results demonstrate that firm size has an effect on the stocks return, while market risk does not have effect on the stocks return of the blue chip companies. The results of this study are expected to help investors in making proper investment decisions toward bluechip Indonesian companies.]]>
