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[Cash Holding, Leverage, Political Connections, and Earnings Quality:The Moderating Role of Corporate Social Responsibility ]]>
<![CDATA[Amin, Rashidi]]>;
<![CDATA[Firmansyah, Amrie]]>
<![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.v10i1.26552
<![CDATA[This study aims to examine the influence of cash holding, leverage and political connections (CSR) on earnings quality. In addition, the moderating role of corporate social responsibility in the relationship between the variables also examined. Data were collected from financial statements and sustainability reports of Indonesian manufacturing companies, listed on the Indonesia Stock Exchange (IDX). Data were derived from the Indonesian stock exchange website and the company's official website. Using purposive sampling method, 424 firm-year observations between 2017 and 2020 were analyzed using multiple linear regression analysis for panel data. The results of this study reveal that cash holding is negatively associated with earnings quality, while leverage is positively associated with earnings quality, and political connections are not associated with earnings quality. Furthermore, CSR does not have a role in weakening the negative effect of cash holding, leverage and political connections on earnings quality.]]>
<![CDATA[The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable ]]>
<![CDATA[Muhammad, Gazani Izmar]]>;
<![CDATA[Aryani, Y. Anni]]>
<![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[Empirical Evidence of ESG Disclosure's Impact on Corporate Investment Decision in Indonesia ]]>
<![CDATA[Cahyono, Suham]]>;
<![CDATA[Damayanti, Vira Ayu]]>;
<![CDATA[Ardianto, Ardianto]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v11i1.31466
<![CDATA[The purpose of this study is to investigate the impact of environmental, social, and governance (ESG) disclosure on corporate investment decisions. Data were collected from annual reports of firms listed in Indonesia Stock Exchange between 2015 and 2020 (378 firm-year observations). Using Ordinary Least Square (OLS) and fixed effect estimation, this study found that the dimension of ESG practices positively affects corporate investment decisions. In addition, the presidential election periods increase the effectiveness of corporate investment decisions. The study results reveal that uncertainty in the economic and business environment over the impact of general elections increases the company's ability to generate higher investments. This study contributes to the company strategic alignment to justify management about investment prioritize in the stakeholder wealth through ESG disclosure.]]>
<![CDATA[Cash Holding, Cash Flow dan Profitability: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Maya Sari, Dewi]]>;
<![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[CEO Duality, Ownership, and Readability of Financial Statement Footnotes: Some Evidence from Indonesia ]]>
<![CDATA[Roiston, Tubagus Algan]]>;
<![CDATA[Harymawan, Iman]]>
<![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[Determinan Kebijakan Hutang (Bukti Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia) ]]>
<![CDATA[Linda, Linda]]>;
<![CDATA[Lautania, Maya Febrianty]]>;
<![CDATA[Arfandynata, Muhammad]]>
<![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.v4i1.6628
<![CDATA[The purpose of this study is to examine the influence of asset structure, free cash flow (FCF), and investment opportunity set on debt policy in the LQ-45 company listed in the Indonesia Stock Exchange between 2011 and 2015.The data used in this study obtained from published companyfinancial statements. The sample was selected based on purposive sampling method e.g. 110 observations. The hypotheses were tested by using multiple linear regression analysis.The results of this study demonstrated that the asset structure, FCF, and investment opportunity set both partially and simultaneously determine the Debt to Equity Ratio. Partially, this study found that the asset structure and FCF has a negative influence on debt to equity ratio, while the investment opportunity set has a positive influence on debt to equity ratio. based on these results, the good investment opportunity set have a strong relationship on the level of debt risk.]]>
<![CDATA[Dividend policy and political uncertainty: Does firm maturity matter? ]]>
<![CDATA[Idris, Adamu Adamu]]>;
<![CDATA[Bala, Hussaini]]>;
<![CDATA[Suleiman, Naziru]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v7i2.16789
<![CDATA[Previous evidence has shown that numerous factors influence dividend policy, but how political uncertainty affects a firms cash dividend policy remains blurry. This study examines the relationship between cash dividends and political uncertainty in Nigeria. More so, the study analyses whether this relationship prevails on matured and non-matured firms. The study employed ordinary least squares dummy variable (LSDV) approach with robust standard error on a data set of non-financial listed Nigerian firms. The results revealed that political uncertainty strongly influences firms cash dividend, and a matured firm tends to pay greater dividends than non-matured firms (firms with more growth options). Thus, this finding suggests that matured firms pay more dividends during period of political uncertainty. Consequently, the study supported the agency theory and the life cycle theory.]]>
<![CDATA[Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank ]]>
<![CDATA[Geraldina, Ira]]>
<![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.v5i2.10767
<![CDATA[This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 55 (or Pernyataan Standar Akuntansi Keuangan 50 55, Revised 2006) on the Financial Instruments: recognition, measurement, and presentation. The financial assets analysed in this study are the fair value measured assets, namely profit or loss, available for sale, held to maturity, and loans and receivables. This study uses 138 publicly listed bank year samples for 2006-2012 periods. Using panel data analysis, the results show that the information content of banks future earnings has increased after the mandatory adoption of PSAK 50 55, but the use of the fair value of financial assets has reduced the information content of banks future earnings. The financial asset that is classified as available for sale may contribute to this reduction of information content of banks future earnings.]]>
<![CDATA[University Ranking and Information Disclosure: The Case of Indonesia ]]>
<![CDATA[Pujiningsih, Sri]]>;
<![CDATA[Utami, Helianti]]>
<![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.v9i1.23583
<![CDATA[This study aims to explore the information disclosure level of universities in Indonesia andits relationship with university ranking. Data were collected from universities reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis andregression tests, this study found a low level of information disclosure in universities inIndonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to theother information disclosures. The intellectual capital disclosure is not explicitly stated inthe universities reports. The results of the regression test confirmed that the universitiesranking have a positive effect on the universities disclosure level. The study supports theapplicability of the signal theory in the context of higher education institutions.]]>
<![CDATA[The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance ]]>
<![CDATA[Pratolo, Suryo]]>;
<![CDATA[Spama, Diandra Talita]]>;
<![CDATA[Sofyani, Hafiez]]>
<![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.v10i1.29068
<![CDATA[To improve performance, higher education institutions (HEIs) have attempted to formulate performance measurement system (PMS) policy and information technology (IT) development. The purpose of this study is to examine the role of IT capability on financial performance and operational performance of private HEIs in Indonesia through PMS implementation as mediating variable. Using purposive sampling method, 149 questionnaire responses obtained from private HEIs located on Java Island, Indonesia. The respondents are head of human resource and finance department and person in charge of technology and information systems in the sample universities. The data were analysed using the Structural Equation Modelling (SEM) method. This study found that IT capabilities were only associated with both financial and operational performance indirectly through PMS implementation. Thus, this study confirmed that PMS played a role as mediating variable. This study contributes to the develop the body of knowledge, especially related to the role of IT capabilities and PMS role in enhancing both the financial and operational performance of HEIs. Practically, this research provides beneficial suggestions for HEI management to improve HEI performance.]]>
