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Heru Fahlevi
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Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111
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INDONESIA
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 307 Documents
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The Impact of Auditor Characteristics on Key Audit Matters Disclosure in Indonesian Listed Companies Kusumawati, Selfiah; Suhardianto, Novrys
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.47128

Abstract

This study examines the impact of external auditor characteristics on the disclosure of Key Audit Matters (KAM) in the Indonesian context. The characteristics considered include audit fees, educational background, gender, the size of the certified public accounting (CPA) firm, and auditor experience. Employing a quantitative approach, the study analyzed 1,383 IDX-listed companies from 2022 to 2023 using multiple linear regression with fixed effects to control for industry and year variations. The results indicate that CPA firm size has a significant negative effect on KAM disclosure, suggesting that companies audited by Big 4 firms tend to disclose fewer KAMs. In contrast, audit fees, education, gender, and auditor experience show no significant effects. These findings suggest that the complexity and scale of the audited company, together with the audit policies of the CPA firm, play a more decisive role in determining the extent of KAM disclosure than individual auditor characteristics.
Corporate Social Responsibility in Family-Controlled Firms: A Moderated Study of Slack Resources in Indonesian Manufacturing Haryanto, Hery; Hesniati, Hesniati; Maitri, Badra
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.43782

Abstract

The socioemotional wealth perspective emphasizes a companys concern with preserving its reputation and image. This study investigates the effects of family firms, family ownership, and family management on corporate social responsibility (CSR) disclosure, with slack resources serving as a moderating variable. Employing a quantitative approach, the analysis draws on secondary data from 118 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 20182022, yielding 590 firm-year observations. Multiple linear regression using Stata was applied. The results show that family firms have a significant negative effect on CSR disclosure, while family management has a significant positive effect. In contrast, family ownership exhibits no significant relationship with CSR disclosure. Moreover, slack resources are found to moderate the relationships between family firms, family ownership, family management, and CSR disclosure.
Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance Ardianti, Putu Novia Hapsari; Wiagustini, Ni Luh Putu; Ratnadi, Ni Made Dwi; Mimba, Ni Putu Sri Harta
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.47122

Abstract

This study aims to map global trends and key themes in whistleblowing intention research using a bibliometric systematic literature review approach. Employing co-word analysis, bibliographic coupling, co-author analysis, and co-country analysis, the study utilized VOSviewer and R Studio for visual mapping. A total of 1,722 articles published between 2006 and 2025 were retrieved from the Scopus and Web of Science databases, of which 141 were selected through the PRISMA protocol. The results highlight the significant role of culture in shaping reporting intentions. In Western countries, where individualistic values predominate, moral courage primarily drives the decision to report wrongdoing. By contrast, in Eastern countries with collectivistic cultures, social pressure and the prioritization of group harmony exert stronger influence than individual actions. These findings illustrate how whistleblowing intention is shaped by the interplay of individual, organizational, and cultural factors that vary across contexts.
Corporate Governance Moderation in the Relationship between Compliance, Strategy, and Audit Quality on Tax Avoidance Lanori, Tamrin; Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.43146

Abstract

This study investigates the influence of legal compliance, operational management strategies, and audit quality on tax avoidance, with corporate governance serving as a moderating variable. It explores how corporate governance mechanisms either amplify or mitigate the effects of these factors on tax avoidance in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study analyzes cross-sectional data from 2023, covering 182 firms (98 cyclical and 84 non-cyclical). The results indicate that legal compliance and audit quality significantly reduce tax avoidance, whereas operational management strategies significantly increase it. Corporate governance moderates these relationships by strengthening the negative effects of legal compliance and audit quality and by attenuating the positive effect of operational strategies. Additional analysis shows that operational strategies exert a stronger influence on tax avoidance in cyclical companies than in their non-cyclical counterparts.
Examining the Impact of Board of Directors on Sustainability Performance: The Role of Board Size and Meetings Septian, Erlang Dwi; Pulungan, Andrey Hasiholan; Nurcholifah, Selfi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.48175

Abstract

Sustainability performance is increasingly critical in Indonesia, highlighting the need for effective corporate governance through board size and meeting practices. This study examines the impact of board size and meeting frequency on sustainability performance. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The sample comprises 77 companies, yielding 198 observations. Using multiple linear regression analysis, the results reveal that only board meeting frequency has a significant positive effect on sustainability performance, whereas board size has no significant influence. These findings are consistent with Resource Dependence Theory, suggesting that active and frequent board engagement enhances sustainability outcomes and strengthens shareholder trust.
Do Family-Owned Firms Behave More Responsibly? Examining the Effect of CSR on Tax Avoidance Aljufri, Aljufri; Anita, Rizqa; Pardede, Niken; Abdillah, Muhammad Rasyid; Zakaria, Nor Balkish
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.48419

Abstract

This study examines the relationship between corporate social responsibility (CSR) and tax avoidance, and assesses how family ownership moderates this relationship within an agency theory perspective. The population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, with samples selected using a purposive sampling technique. Using regression analysis on 98 non-financial family firms (392 firm-year observations), the study finds that higher CSR engagement is associated with lower effective tax rates, indicating greater tax avoidance and challenging the conventional view of CSR as a disciplining mechanism. Although family ownership is positively related to tax compliance, its interaction with CSR increases tax avoidance. These findings suggest that family firms may use CSR instrumentally to enhance legitimacy, highlighting that CSRs ability to curb tax avoidance is context-dependent and shaped by governance dynamics.
Determinants of Digital Technology Adoption in Indonesian Government: A Cross-Sectional Study of Government Accountants Situmeang, Mis Fertyno
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.49195

Abstract

This study examines the determinants of digital technology adoption in the Indonesian government. Using a stratified random sampling technique, 487 government accountants from ministries, national agencies, and subnational governments were selected as research participants. Data were analysed using PLS-SEM to assess the individual, organizational, and environmental factors influencing digital technology adoption. The findings indicate that adoption is shaped primarily by individual-level factors, with perceived usefulness and technology readiness emerging as the strongest predictors. Organizational enablers, particularly managerial support and technological infrastructure, also contribute significantly, although resource limitations remain major constraints.

Page 31 of 31 | Total Record : 307

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