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Heru Fahlevi
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Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Published by Universitas Syiah Kuala
ISSN : 23559462     EISSN : 25281143     DOI : 10.24815/jdab.v9i2.24947
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 308 Documents
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The Quality of Risk Disclosure: Evidence from Infrastructure Industry in Indonesia Geraldina, Ira
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i2.8053

Abstract

The objective of this study was to analyze the quality of mandatory and voluntary risk disclosure in Indonesia during the period of 2011 and 2012. The risk disclosure quality is defined as the quality of risk information that are disclosed by firms in term of relative quantity (adjusted by type of sub-industry and firm size), depthness (the potential impact of risk disclosed on firms future performance), the coverage within every type of risk, and the outlook profile of firms risk management. This study used samples of 48 firm-years of infrastructure companies that were listed in Indonesia Stock Exchange. Infrastructure industry was chosen due to the strategic role of this industry to support the acceleration and expansion of Indonesia's economic development. By using a descriptive qualitative method, the result showed that firms were still emphasizing on relative quantity dimension compared to the other three dimensions: coverage, depth, and outlook profile of firm risk management. In addition, the quality of mandatory risk disclosure was better than voluntary risk disclosure either for depth, coverage, or an outlook profile of firm risk management dimension. In other words, financial risk items (mandatory risk disclosure items) have better quality rather than non-financial risk items (voluntary risk disclosure items).
Deconstructing the Language of Accounting Textbooks to Make Power Relations Visible Irsyadillah, Irsyadillah; Ruaida, Ruaida; Musfiana, Musfiana
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21390

Abstract

The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompsons (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users attention is deflected from or glossed over the underlying ideological nature of the textbooks
Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia Adiwangsa, Indriati; Regina, Mariska; Hidayat, Athalia Ariati; Yuliati, Retno
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13445

Abstract

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.
Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis Faisal, Cut Nadhirah; Diantimala, Yossi; Dinaroe, Dinaroe
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.19520

Abstract

The purpose of this study is to provide a comparative analysis of the quality of Corporate Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of firm size, listing age, internationalization, and auditor size on CIFR practices. The population in this study are all publicly listed companies in Australia, Singapore, and Indonesia. The sample comprises of non-financial companies in 2019, namely 95 Australian companies, 87 Singapore companies, and 85 Indonesian companies. Multivariate analysis is used to examine the hypothesis. The results show that Singapore and Indonesian firms have higher CIFR disclosure compared to Australia. This study found that some firm characteristics explain the level of CIFR disclosure. Firm size, internationalization, and auditor type have a significantly positive impact to CIFR disclosure in the Asia Pacific, while listing age does not explain the level of the CIFR.
Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island Aurelia, Clara; Nurmayanti, Poppy; Afifah, Ulfa; Setiawan, Doddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31788

Abstract

This study aims to investigate determinants of financial reporting quality (FRQ) local government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit opinion from the Indonesian Supreme Audit Board (ISAB) for each local government sample. The tested independent variables are capital expenditure, characteristics of local governments (size, financial independency, and local government status), and mayors characteristics (experience and age). Data were obtained from the summary of semester audit results of ISAB, official website of the ministry of finance and the local governments in Sumatera Island. Total samples are 143 local governments and the period of study is 5 years (2016 2020, or 715 observations). Using the multinomial logistic regression, this study found that a lower ratio of capital expenditure, smaller local governments, local government in city areas, and local governments led by older and experienced mayor are associated with higher financial reporting quality. This study also uncovered that mayor education level and mayor graduated from the Institute of Public Administration (or IPDN) have positive influence of financial reporting quality of the local governments.
Harmonization of Accounting Standards for Islamic Financial Institutions: Evidence of the Adoption of FAS No. 17 in Indonesia Andari, Dian
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i1.10861

Abstract

ABSTRACTIndonesia as a country with dual-banking system applies local accounting standards for conventional and Islamic financial institutions named SAK (Standar Akuntansi Keuangan or Generally Accepted Accounting Standard) which may raise the question of accounting harmonization with Financial Accounting Standards (FAS) issued by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study aims to analyze the harmony level of Islamic accounting in Indonesia to FAS issued by the AAOIFI. The analysis covers de jure (formal or regulatory) harmonization and de facto (practical) harmonization. It involves content analysis utilizing FAS no. 27 of investment accounts to Indonesian PSAK at de jure analysis, and to thirteen of Indonesian Islamic banks annual report in 2016 for de facto analysis. Wilcoxon signed rank test is conducted to measure the significance of harmony to AAOIFI standards. The result shows that there is no harmony in de jure and de facto level.ABSTRAKIndonesia sebagai negara dengan dual-banking system memiliki standar akuntansi keuangan (SAK) yang digunakan oleh lembaga keuangan konvensional dan syariah. Hal ini dapat menimbulkan pertanyaan tentang harmonisasi SAK dengan Financial Accounting Standards (FAS) yang dikeluarkan oleh Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). Penelitian ini bertujuan untuk menganalisis tingkat keharmonisan akuntansi syariah di Indonesia terhadap FAS yang dikeluarkan oleh AAOIFI. Analisis ini mencakup harmonisasi de jure (formal atau secara regulasi) dan harmonisasi de facto (praktis). Penelitian ini melibatkan analisis konten menggunakan FAS no. 27 akun investasi ke PSAK Indonesia pada analisis de jure, dan tiga belas laporan tahunan bank syariah Indonesia pada tahun 2016 untuk analisis de facto. Tes peringkat uji Wilcoxon dilakukan untuk mengukur signifikansi keselarasan dengan standar AAOIFI. Hasilnya menunjukkan bahwa tidak ada harmonisasi antara FAS dan SAK dalam tingkat de jure dan de facto.
Managerial Characteristics and Investment Efficiency: Evidence from Indonesian Listed Companies Butar-Butar, Sansaloni
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.24929

Abstract

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.
Pengungkapan Tanggung Jawab Sosial dan Nilai Perusahaan: Dari Sudut Pandang Teori Akuntansi Positif dan Corporate Governance Agustina, Agustina; Sulia, Sulia; Rice, Rice
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.5697

Abstract

This study examine the influence of bonus plan hypothesis, debt/equity hypothesis, political cost hypothesis, earning management, institutional ownership, public ownership, independent board and audit committee on firm value with corporate social responsibility as the intervening variable. The study population is 65 natural resource companies listed in Indonesia Stock Exchange period 2012-2015. Based on purposive sampling method, 21 natural resource companies were selected (or 84 observations). Data was selected from the companies financial reports and analysed by using path analysis. This study found that corporate social responsibility can be used as an intervening variable to mediate the effect of political cost hypothesis, earning management, and audit committee to firm value. But, it cannot mediate the effect of bonus plan hypothesis, debt/equity hypothesis, institutional ownership, public ownership and independent board to firm value.
Affective and Normative Commitment as Intervening Variables of the Links between Ethical Leadership, Religiosity, and Fraud Pulungan, Andrey Hasiholan; Adhitama, Purwaka; Hasudungan, Albert; Hasibuan, Basid
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.16983

Abstract

This study aims to examine the mediating effect of affective and normative commitments in the relationship between ethical leadership, religiosity, and fraud in Indonesia government institutions. Using the cluster sampling method, data was collected through surveys with respondents were employees of government agencies in Indonesia. The survey obtained 111 responses and the data were analyzed using path analysis. The findings revealed that ethical leadership and intrinsic religiosity have a direct negative effect on employees legal fraud engagement. However, only ethical leadership that indirectly and negatively affects employees legal fraud through affective commitment. The normative commitment does not mediate the effect of intrinsic religiosity to legal fraud engagement. Hence, this study provides evidence on the importance of the control environment as well as the presence of ethical leaders in government institutions.
CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia Ulinnuha, Kukuh Shafira; Harymawan, Iman; Aini, Siti Nur
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.33305

Abstract

This study aims to examine the influence of CEO educational background, specifically MBA and engineering degrees gained from reputable universities, on environmental, social, and governance disclosure. The sample used in this study consists of 332 companies out of the total population of 407 listed companies on the Indonesia Stock Exchange that disclosed sustainability reports during the period from 2016 to 2020. The analysis was conducted using multiple linear regression. The findings of this study reveal that CEOs with MBA and engineering degrees gained from reputable universities, based on the QS world university ranking, significantly and positively influence ESG disclosure. This research contributes to the literature on CEO characteristics, particularly their educational background with specific degrees like MBA and engineering, and their impact on ESG disclosure. For policymakers, these findings highlight the importance of considering the educational background of the CEO in the selection and training process, as well as its potential implications for ESG disclosure regulations.

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