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[The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention ]]>
<![CDATA[Andriati Fitriningrum]]>;
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Ni Made Ayu Diah Pradnya Dewi]]>;
<![CDATA[Nadya Nurul Imani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.26819
<![CDATA[The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally.]]>
<![CDATA[Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia ]]>
<![CDATA[Poppy Nurmayanti]]>;
<![CDATA[Novita Indrawati]]>;
<![CDATA[Emrinaldi Nur DP]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.25664
<![CDATA[This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.]]>
<![CDATA[Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence ]]>
<![CDATA[Winwin Yadiati]]>;
<![CDATA[Prasojo Prasojo]]>;
<![CDATA[Inon Listyorini]]>;
<![CDATA[Ifah Rofiqah]]>;
<![CDATA[Rosyid Nur Anggara Putra]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.26740
<![CDATA[The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.]]>
<![CDATA[Managerial Characteristics and Investment Efficiency: Evidence from Indonesian Listed Companies ]]>
<![CDATA[Sansaloni Butar-Butar]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.24929
<![CDATA[This study examines the effect of managerial characteristics on investment efficiency. More specifically managerial capabilities, reputation and its interaction effect are expected to increase investment efficiency. For the test of hypothesis, firms were selected from Indonesia Stock Exchange from 2015-2019. The results show that reputation is not significantly associated with investment efficiency. Meanwhile, managerial ability (proxied by MBA/MM degree) is negatively related to investment efficiency at a significance level of 1%. The findings show that companies run by managers with good skills and knowledge tend to be less efficient. In addition, the interaction variable is positively related to investment efficiency at a significance level of 1%. Prior to the inclusion of interaction variable, the result shows that firms with high managerial reputation are more likely to manage assets efficiently which leads to higher investment efficiency. Managerial skills are either insignificantly associated or negatively associated with investment efficiency. When the interaction variable is included into regression model, the relationship between managerial reputation and investment efficiency becomes insignificant but managerial ability turns out to be highly significant. The practical implication of this study is that public companies in Indonesia should consider more on managerial reputation rather than their educational degree.]]>
<![CDATA[Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter? ]]>
<![CDATA[Naupal Alfarisyi]]>;
<![CDATA[Yossi Diantimala]]>;
<![CDATA[Rizal Yahya]]>;
<![CDATA[Muhammad Saleh]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.24694
<![CDATA[This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.]]>
<![CDATA[When Narcissus Became a CEO: CEO Narcissism and Its Effect on Earnings Management ]]>
<![CDATA[Patricia Gabriela Christian]]>;
<![CDATA[Dedhy Sulistiawan]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.24947
<![CDATA[This study examines the role of CEO narcissism to earnings management. Samples are non-financial companies listed in Indonesian Stock Exchange. Three indicators are used to reflect the CEO's narcissistic nature: CEO photograph, CEO publicity, and CEO's social media. Overall, the principal component analysis of the narcissism variable is not able to explain earnings management. After splitting the indicators, the results show empirical evidence that CEO publicity affects earnings management. This study also documented that CEO publicity stimulates earnings management for firms with more profitability. These findings contribute to earnings management literature by providing evidence that profitability positively affects earnings management, especially for firms with higher CEO narcissism measured by CEO publicity.]]>
<![CDATA[How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? ]]>
<![CDATA[Utpala Rani]]>;
<![CDATA[Octavia Lhaksmi Pramudyastuti]]>;
<![CDATA[Agustina Prativi Nugraheni]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.23885
<![CDATA[This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies’ reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.]]>
<![CDATA[CEO Duality, Ownership, and Readability of Financial Statement Footnotes: Some Evidence from Indonesia ]]>
<![CDATA[Tubagus Algan Roiston]]>;
<![CDATA[Iman Harymawan]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.25569
<![CDATA[This study examines the association between CEO duality, CEO ownership and financial footnotes readability. The data were collected from 1,469 non-financial firms listed on the Indonesian Stock Exchange (IDX) between 2010 and 2018. Using ordinary least squares (OLS) regression, this study unveiled a negative and significant relationship between CEO duality and financial statement footnotes. In addition, the relationship between CEO ownership and financial statement footnotes is positive and significant. Furthermore, this indicates that CEO duality expands the embarrassment and provokes opportunistic behaviour from the CEO to prioritize personal interests by exploiting potential company resources to weaken the independence of the CEO. Hence, the readability of financial footnotes is undecipherable. On the other hand, CEO ownership is more responsible for improving corporate performance, so more financial statement footnotes are readable. Therefore, this study contributes to the literature on seeking the understanding of the readability of a firm's written communication in emerging countries.]]>
<![CDATA[When Narcissus Became a CEO: CEO Narcissism and Its Effect on Earnings Management ]]>
<![CDATA[Christian, Patricia Gabriela]]>;
<![CDATA[Sulistiawan, Dedhy]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
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Download Original
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DOI: 10.24815/jdab.v9i2.24947
<![CDATA[This study examines the role of CEO narcissism to earnings management. Samples are non-financial companies listed in Indonesian Stock Exchange. Three indicators are used to reflect the CEO's narcissistic nature: CEO photograph, CEO publicity, and CEO's social media. Overall, the principal component analysis of the narcissism variable is not able to explain earnings management. After splitting the indicators, the results show empirical evidence that CEO publicity affects earnings management. This study also documented that CEO publicity stimulates earnings management for firms with more profitability. These findings contribute to earnings management literature by providing evidence that profitability positively affects earnings management, especially for firms with higher CEO narcissism measured by CEO publicity.]]>
<![CDATA[How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? ]]>
<![CDATA[Rani, Utpala]]>;
<![CDATA[Pramudyastuti, Octavia Lhaksmi]]>;
<![CDATA[Nugraheni, Agustina Prativi]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.23885
<![CDATA[This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.]]>
