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Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

JDAB
Website

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 305 Documents

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Do Board of Commissioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia Yumna Rifdatul Ummah; Doddy Setiawan
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. Panel data regression is employed to analysis data that collected from annual reports and sustainability reports of the sample companies. The results show that size of board of commissioners and the proportion of independent commissioners have a negative effect on the disclosure of carbon emissions. Gender diversity of the board of commissioners has a positive effect on the disclosure of carbon emissions, while nationality diversity and international environmental certification have no effect on the disclosure of carbon emissions

The Quality of Risk Disclosure: Evidence from Infrastructure Industry in Indonesia Ira Geraldina
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 2 (2017): September 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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 firm’s future performance), the coverage within every type of risk, and the outlook profile of firm’s 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).

What Determines Village Autonomy in Indonesia? A Case of Villages in Sleman Regency Suryo Pratolo; Nandhika Ristyawardani Surya Atmaja; Hafiez Sofyani
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to examine the influence of community participation and the competence of village apparatus on village fund management and village autonomy. The role of the village fund management as an intervening variable was also tested. This study was conducted in the regional government in the Sleman Regency, Yogyakarta Special Province, Indonesia. The samples were selected based on the cluster random sampling technique i.e. 30 villages in Sleman Regency. The survey was undertaken from September 2018 to January 2019. The respondents consisted of village heads, village secretaries, and village treasurers. To test the hypothesis, a multiple linear regression approach was applied. The results demonstrate that the community participation directly affects the village fund management and it has an indirect influence on the village autonomy through the village fund management as the intervening variable. Meanwhile, the competence of village government officials only directly affects the management of village funds.

ARUS KAS, KOMITE AUDIT DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA Cut Nessa Cinthya; Mirna Indriani
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1504.836 KB)

AbstractThis study aims to examine the influence of free cash flow, audit committees for earning managemen by using discretionary accruals as a proxy of earning management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2010 and 2014. The samples wereselectedby using purposive sampling on 52 companies with 260 observations. The Data were collected from annual report and data analyzed by multiple regression analysis.The results of this study shows that free cash flow has negative influence for earnings management, size of audit committee has no influence for earnings management, and the number of audit committee meetings has negative influence for earnings management. Keywords: Free Cash Flow, Size of Audit Committee, Number of Audit Committee Meeting, Earnings Management.

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

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.

Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia Lilik Handajani
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Tujuan penelitian ini adalah untuk menguji pengaruh corporate governance terhadap pengungkapan green banking dari 24 bank yang terdaftar di Bursa Efek Indonesia. Variabel bebas dalam penelitian ini adalah corporate governance yang diproksikan melalui ukuran dewan komisaris, jumlah komisaris independen, dan kepemilikan institusional. Metode content analysis digunakan untuk menilai praktik green banking melalui laporan tahunan bank selama periode 2015 s.d. 2017. Hubungan kausalitas antara corporate governance dan pengungkapan green banking diuji dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan adanya tren peningkatan pengungkapan green banking selama periode pengamatan. Penelitian ini juga menemukan adanya pengaruh yang signifikan ukuran dewan komisaris terhadap pengungkapan praktik green banking, namun keberadaan komisaris independen dan kepemilikan institusional tidak memiliki pengaruh.

Pengaruh Return On Asset (ROA) dan Financing To Deposit Ratio (FDR) terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah Rahmawaty Rahmawaty; Tiffany Andari Yudina
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.007 KB)

This research is aimed to examine, both simultaneously and partially, the influence of ROA and FDR on the rate of profit sharing of mudharabah deposits on Islamic Banks that were listed at the Bank of Indonesia from the year of 2008 until 2012. There were 35 observations that qualify as research samples which were choosen by using purposive sampling method and unbalanced pooled data. Type of data used in this research were secondary data, from the banks’ annual report that was published in the banks’ official website. The multiple linear regression analysis was used to test the hypothesis.This research found (1) ROA and FDR simultaneously influence the profit sharing rate of mudharabah deposits (2) partially, ROA did not influence the profit sharing rate of mudharabah deposits (3) partially, FDR did not influence the profit sharing rate of mudharabah deposits

Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter? Ana Dwi Cahyani; Amrie Firmansyah
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study examines the impact of managerial ability and earnings management on fair value accounting. It also examines debt policy as a moderator in the relationship between the tested variables. The data was a panel data collected from infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange. The samples are 20 companies selected using purposive sampling and period of study is 5 years (2016 to 2020). Using multiple linear regression analysis, this study found that managerial ability is positively associated with fair value accounting, while earnings management is not associated with fair value accounting. Furthermore, debt policy strengthens the positive effect of managerial ability on fair value accounting, but it does not moderate the relationship between earnings management and fair value accounting. This study is an extension of previous research by placing a more complex role of managers in examining fair value accounting, which contributes to the financial accounting literature.

Product Market Competition terhadap Audit Fee dengan Auditor Industry Specialization sebagai Pemoderasi Naila Nisrina
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable. Using probability sampling method, 1,018 non-financial companies listed on Indonesia Stock Exchange from 2014 to 2018 were selected as research samples. Multiple linear regression was used to analyzed the data. The results showed that product market competition has a negative significant effect on audit fees, while auditor industry specialization has a positive significance or weakens the relationship between product market competition and audit fees. In other words, auditor industry specialization stimulates the increase audit fees even in a competitive market.

Analisis Penerapan Modernisasi Administrasi Perpajakan Dan Implikasinya terhadap Kinerja Account Representative Muhammad Saleh; Septiyeni Septiyeni
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.51 KB)

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OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Heru Fahlevi

Contact Email
jdab@usk.ac.id

Phone
+6282276634977

Journal Mail Official
jdab@usk.ac.id

Editorial Address
Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111

Location
Kab. aceh besar,

Aceh

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Heru Fahlevi

Contact Email jdab@usk.ac.id

Phone +6282276634977

Journal Mail Official jdab@usk.ac.id

Editorial Address Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111

Location Kab. aceh besar, Aceh INDONESIA

Abstract

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Abstract

Abstract

Abstract

Abstract

Contact Name
Heru Fahlevi

Contact Email
jdab@usk.ac.id

Phone
+6282276634977

Journal Mail Official
jdab@usk.ac.id

Editorial Address
Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111

Location
Kab. aceh besar,

Aceh

INDONESIA