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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308 Documents
<![CDATA[Audit Tenure, Audit Independence, Audit Committee Independence, Board Independence, and Audit Quality in the Listed Deposit Money Banks in Nigeria: The Moderating Effect of Institutional Ownership ]]>
<![CDATA[Haruna, Saratu Yakubu]]>;
<![CDATA[Bala, Hussaini]]>;
<![CDATA[Bello, Muhammad Sani]]>
<![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.v9i1.23618
<![CDATA[The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on the Nigerian Stock Exchange as at 31st December, 2020. 13 LDMBs were used as sample of the study. Logit regression technique was used as a tool of data analysis. Findings of the study revealed that, in the direct relationship, audit independence, board independence and institutional ownership have significant effect on the audit quality of LDMBs in Nigeria. The finding of the moderated model of the study reveals that institutional ownership has a significant negative moderating role on the relationship between audit tenure, audit independence, board independence and audit quality of LDMBs. It is therefore recommended among others that listed deposit money banks in Nigeria should ensure that they consider long-term institutional shareholding since those with a long-term stake have the motivation to monitor management and thereby, requesting a better audit quality through BIG4 auditors.]]>
<![CDATA[Board Attributes and Earnings Management of Listed Deposit Money Banks in Nigeria ]]>
<![CDATA[Bala, Hussaini]]>;
<![CDATA[Daddau, Haruna]]>;
<![CDATA[Umar, Musa Sulaiman]]>;
<![CDATA[Miko, Nuraddeen Usman]]>;
<![CDATA[Mazadu, Saifullahi Abdullahi]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v10i1.28965
<![CDATA[This research examined the relationship between board attributes and earnings management of deposit money banks listed on Nigeria Stock Exchange for ten years period (2010-2019). Fourteen deposit money banks listed on Nigerian Stock Exchange as at 31st December, 2019 were selected as the samples using census sampling method. Multiple linear regression technique was employed as technique of data analysis. The results shows that board academic and board credit increased and reduced earnings management respectively and insignificantly while board audit reduced the tendencies of managers to manage earnings significantly. Thus, it is recommended that regulators of Nigerian listed deposit money banks should encourage the constitution of audit committee in Nigerian listed deposit money banks. This is because it has proved to play an important role in checkmating unwanted discretionary accruals and improves the earnings quality in the banks.]]>
<![CDATA[Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar ]]>
<![CDATA[Nur Cahyo, Mohe]]>;
<![CDATA[Sulhani, Sulhani]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v4i2.7704
<![CDATA[This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing system affected fraud disclosure, and (4) whether fraud disclosure affected market reaction. This research was analyzed using Structural Equation Modeling SEM with PLS model. The samples were 57 companies that listed on the IDX in year 2014. Results of the study were summarized as follow: (1) The effectivenes of audit committee had negative significant effect on whistleblowing system, (2) The effectiveness of internal audit did not have effect on whistleblowing system, (3) whistleblowing system did not have effect on fraud disclosure, and (4) fraud disclosure had negative significant effect on stock market reaction. The implication of this research is that the company should encourage the implementation of whistleblowing system as an effective early fraud prevention system, hence the number of fraud will decrease.]]>
<![CDATA[The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry ]]>
<![CDATA[Lestari, Tri Utami]]>;
<![CDATA[Putri, Kartika Pratiwi]]>;
<![CDATA[Devi, Meita Candra]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v8i2.21335
<![CDATA[This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.]]>
<![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[How does Financial Reporting Quality Relate to Stock Price Crash Risk? Evidence from Indonesian Listed Companies ]]>
<![CDATA[Butar Butar, Sansaloni]]>;
<![CDATA[Murniati, Monika Palupi]]>
<![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.v8i1.19399
<![CDATA[This study examines the influence of financial statement transparency, institutional investor stability, audit tenure, and conservatism on stock price crash risk. Using firms listed on the Indonesia stock exchange from 2011 to 2015 as research samples, 748 firm-year observations are available for data analysis and hypotheses tests. Employing multiple regressions analysis, the results show that institutional investor stability, audit tenure, and conservatism have a significant effect on stock price crash risk. However, a positive association between audit tenure and stock price crash risk is not supported in this study. Meanwhile, the transparency of financial statements has no significant effect on stock price crash risk. It may indicate that Indonesian investors tend to overlook the issues of financial report transparency while making equity investment decisions.]]>
<![CDATA[Managerial Performance in Village Government: Does Transformational Leadership Matters? ]]>
<![CDATA[Rahmawati, Evi]]>;
<![CDATA[Kholid, Arif Wahyu Nur]]>;
<![CDATA[Adiyatama, Evan Ardis]]>;
<![CDATA[Sofyani, Hafiez]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i2.32027
<![CDATA[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.]]>
<![CDATA[Aspek Kepemimpinan Manajemen, Praktik Manajemen Mutu Terpadu, dan Quality Performance: Analisa PLS-Path Modeling ]]>
<![CDATA[Tjakrawala, Kurniawan]]>;
<![CDATA[Bangun, Nurainun]]>
<![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.v6i1.12772
<![CDATA[ABSTRACTThis study aims to predict the causal relationships between management leadership, total quality management practices, and quality performance. Data is collected from a survey through the distribution of questionnaires. The respondents are managers of selected private companies which have adopted Total Quality Management (TQM), listed in IDX Factbook 2016 and have been ISO 9001 certified. The purposive sampling method is applied to determine the number of respondents. A total of 150 questionnaires were distributed with 115 returned questionnaires and only 87 questionnaires that can be utilized. The data is analysed using Partial Least Squares (PLS)-Path Modelings. The result of this study demonstrates a positive causal relationship of management leadership and TQM element. The finding also proves positive causal relationships of each element of the TQM practices tested. It is also found that TQM practices has a positive causal influence on quality performance. ABSTRAKPenelitian ini bertujuan untuk menginvestigasi hubungan kausal antara kepemimpinan manajemen, praktik manajemen kualitas total, dan quality performance. Data penelitian dikumpulkan melalui kuesioner yang didistribusikan. Responden pada penelitian ini adalah manajer perusahaan swasta nasional yang telah mengadopsi Total Quality Management (TQM), terdaftar di IDX Factbook 2016 dan telah mendapatkan sertifikasi ISO 9001. Metode purposive sampling diterapkan untuk menentukan jumlah responden penelitian. Sebanyak 150 kuesioner dibagikan dengan 115 kuesioner yang dikembalikan dan hanya 87 kuesioner yang dapat digunakan. Data dianalisis menggunakan Partial Least Squares (PLS)-Path Modeling. Hasil penelitian ini menunjukkan hubungan positif kepemimpinan manajemen dan elemen TQM. Temuan ini juga membuktikan hubungan yang positif dari setiap elemen praktik TQM dan memiliki pengaruh yang positif terhadap quality performance.]]>
<![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.]]>
<![CDATA[Pengaruh Strategi Bisnis Terhadap Sistem Pengendalian Manajemen Studi pada BUMN Kategori Industri Strategis di Indonesia ]]>
<![CDATA[Karsam, Karsam]]>
<![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.v4i1.6792
<![CDATA[The objective of this study is to investigate the influence of business strategy for management control system. The study was carried out on twelve state-owned enterprises strategic industries (BUMNIS) in Indonesia between 2015 and 2016. The studied BUMNIS were selected based on criteria. The data was collected from questionaires that filled by top managements, the board of directors and internal control unit staff. In total, there were sixty respondents and 100% respondent rate. Structural Equation Modelling (SEM) with PLS approach was used to analysis the survey results. This study demonstrates that business strategy has an impact on management control systems of studied BUMNIS.]]>
