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.
Articles
308 Documents
<![CDATA[The Accuracy of Earning Forecast Analysis, Information Asymmetry and Integrated Reporting – Case of Indonesia ]]>
<![CDATA[Novita Indrawati]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i1.5843
<![CDATA[The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variables tested were institutional ownership, company size, profitability, international activities, and industry type and growth opportunity. The study population is non-financial companies listed on the Indonesia Stock Exchange in 2015. The samples were taken by using purposive sampling i.e. with some specific criteria. The data was analysed by using multiple regression analysis to examine the factors affecting the company presents the elements of integrated reporting in the annual report, and a simple regression to see how the presentation of the elements of integrated reporting affect the asymmetry of information and the accuracy of earnings forecast analysis. This study found that only the size of the companies determines the presentation of the elements ofintegrated reporting in the annual report. In addition, this study does not confirm the effect of the presentation of the elements of integrated reporting on the information asymmetry and the earnings forecast analysis accuracy.]]>
<![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[Pengaruh Struktur Aktiva Dan Tingkat Pertumbuhan Penjualan Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Rachma Eka Putri]]>;
<![CDATA[Wida Fadhlia]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The objective of this research is to examine the influence of the structure of assets and sales growth rate, both simultaneously and partially, toward the capital strucuture (empirical study on listed companies from the manufacturing sector at the Indonesia Stock Exchange). Years of observation of this research is 2008-2010. This type of research is a descriptive verificative. The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The research method used in this research is purposive sampling method. Based on the criteria be obtained 114 companies as sample. The hypothesis is tested by using multiple linear regression analysis. The result of this research show that (1) the structure of assets and sales growth rate simultaneously have influence toward capital structure, (2) the structure of assets has positive influence toward capital structure, and (3) sales growth rate has positive influence toward capital structure.]]>
<![CDATA[Cash Holding, Cash Flow dan Profitability: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Dewi Maya Sari]]>;
<![CDATA[Ardian Ardian]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i1.12142
<![CDATA[ABSTRACTThis study aims at examining the determinants of corporate cash holdings using 357 sample of manufacturing companies listed on Indonesia Stock Exchange for the period from 2013 to 2015. The determinants tested in this study are cash flow and profitability. Data is collected from financial reports of the sample companies. This study employs panel data regression method, namely the common-effects method based on Chow test result. The results show that cash holding positively affected by cash flow and profitability. The result of this study can help the stakeholders to understand the causal effect of cash flow and profitability on cash holdings especially in manufacturing companies. ABSTRAKPenelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kepemilikan kas perusahaan dengan menggunakan 357 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2013 sampai dengan 2015. Faktor-faktor penentu yang diuji dalam penelitian ini adalah cash flow dan profitability. Data dikumpulkan dari laporan keuangan perusahaan yang telah dipilih. Penelitian ini menggunakan metode regresi untuk data panel, yaitu dengan melihat common-effects berdasarkan hasil uji Chow. Hasil penelitian menunjukkan bahwa cash holding dipengaruhi secara positif oleh cash flow dan profitability. Hasil penelitian ini dapat membantu para pemangku kepentingan untuk memahami pengaruh sebab akibat dari cash flow dan profitability pada kepemilikan kas terutama di perusahaan manufaktur.]]>
<![CDATA[Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten) ]]>
<![CDATA[Karsam Karsam]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[There is a budgetary slack in the budget formulation ofthe Educational Foundation and Cooperative in Banten Province. This situation is because of the assesment standard of managerial performance that is based on the achievement of budget targets, where the ownersapply the standard of the budget by doing the emphasis budgets, as well as their adverse selection. It will make the managers and other people know more about the situation and the prospects of the institution, it is also because of the moral hazard when the actions of managers is unknown by the shareholders or owners of the company. The data were collected by questionnaires which were answered by 93 respondents who got involved as the team in budgeting form each organizations and analysed by using the path analysis with partial least square (PLS). The results of data analysis showed that the influence of budget emphasis level on the relationship between participative budgeting and budgetary slack is 30.1%. Meanwhile 69.9% is influenced by other variables that were not used in this study. Improving the effectiveness of the budget should be done by the management through giving the authority, evaluate and ensure that the budgeting team has considered the emphasis the budget comprehensively,measure the managerial performance in determines the planning and budgeting.Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)]]>
<![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[Determinan Audit judgment Auditor Pemerintah pada Audit Laporan Keuangan Pemerintah Daerah: Studi pada Badan Pemeriksaan Keuangan Perwakilan Provinsi Jawa Tengah dan Badan Pemeriksaan Keuangan Perwakilan Provinsi Daerah Istimewa Yogyakarta ]]>
<![CDATA[Ilham Maulana Saud]]>;
<![CDATA[Edwin Heriyanto]]>;
<![CDATA[Rudy Suryanto]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v5i2.10862
<![CDATA[This study aims to gain empirical evidence on the influence of knowledge, experience, task complexity, obedience pressure, and professionalism for audit judgment performed by auditor. The samples of this study are auditors who worked at Badan Pemeriksa Keuangan/BPK (or Financial Supervisory Body), representative of Central Java Province and BPK Representative of Yogyakarta Province. The sample selection was conducted by using purposive sampling method. The data collection method was performed by using questionnaire distributed directly to the auditors. There were 140 questionaries distributed but only 76 questionnaires can be processed. Data analysis used a multiple linear regression method. The result of this study shows that knowledge, experience, and professionalism of the auditors have a positive significant effect on thet audit judgment of the auditors, whereas obedience pressure have a significant negative influence for the audit judgment of the auditors. Only the task complexity has not significant effect on the audit judgment taken by auditors.]]>
<![CDATA[The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable ]]>
<![CDATA[Gazani Izmar Muhammad]]>;
<![CDATA[Y. Anni Aryani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v8i1.17011
<![CDATA[The purpose of the study is to analyze the effect of carbon disclosure on firm value and examine the moderation effect of foreign ownership. This study used all of the companies listed on the Indonesia Stock Exchange (BEI) between 2016 and 2018 as the population and employed a purposive sampling method to determine 194 companies as the final data observation. The data were collected from annual report and sustainability report released by the sample companies and analyzed using Moderated Regression Analysis (MRA). The result shows that carbon disclosure negatively affects firm value, while, foreign ownership significantly moderates the relationship between both variables.]]>
<![CDATA[Internet Financial Reporting dan Faktor-Faktor yang Mempengaruhinya Pada Pemerintah Kota dan Kabupaten Di Indonesia ]]>
<![CDATA[Ariefia Nosihana]]>;
<![CDATA[Rizal Yaya]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 2 (2016): September 2016 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This research identifies factors affecting the publication of financial reports in the internet or known as internet financial reporting (IFR) after the issuance of Home Minister Instruction No. 188.52/1797/SJ year 2012 on Improving Transparency of Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments.]]>
<![CDATA[Praktik Literasi Keuangan dalam Pengelolaan Usaha: Studi pada Pemilik UMKM di Kabupaten Bantul, Yogyakarta ]]>
<![CDATA[Zulfatun Ruscitasari]]>;
<![CDATA[Febriani Wahyusari Nurcahyanti]]>;
<![CDATA[Dimas Wibisono]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i1.23620
<![CDATA[The aim of this study is to examine the impact of financial literary on financial planning and control in Indonesian Micro, Small and Medium Enterprises (MSMEs). The mediating effect of proactive employees was also investigated. Data were collected from survey that involved 157 owners of MSMEs in Bantul District, Yogyakarta, Indonesia. Using Partial Least Square (PLS), this study found that financial behavior affects proactive employees, and proactive employees has significant impact on financial planning and control among the studied MSMEs. Besides, the results of this study confirm the mediating role of proactive employee on the relationship between financial literacy and financial planning and control level in MSMEs.]]>
