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
305 Documents
<![CDATA[Dilema Etika pada Akuntan – Sebuah Studi Persepsi Mahasiswa Akuntansi ]]>
<![CDATA[Dwi Marlina Wijayanti]]>;
<![CDATA[Frisky Jeremi Kasingku]]>;
<![CDATA[Risa Rukmana]]>
<![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.v4i2.6750
<![CDATA[Internal factors play an important role in decision making, especially under conditions of a dilemma. Therefore, we examined the internal factors of individuals consisting of gender, age, and level of education in the deliberations and decision-making when faced with ethical dilemmas. This study used a survey by Aluchna Mikolajczyk (2013) and Eweje Brunon (2010) to collect data. 106 students who were respondents in this study were divided into 87 undergraduate students and 19 postgraduate students. Hypothesis testing used was nonparametric chi-square test to see the differences in the perception of respondents. As a result, women were more often indicate or face the ethical dilemma rather than in men. Age did not affect the attitude when it was faced with moral dilemmas for the development of the higher age of respondents, where it is not necessarily better than the moral development of the respondents with a younger age. There was no different in perception between age and level of education to ethical dilemmas. Practical contribution of this research was taken into consideration by the personnel manager when recruiting human resources and become knowledgeable in instilling ethics education from an early age, so that the moral development of the individual can arrive at the highest stage.]]>
<![CDATA[Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia ]]>
<![CDATA[Indriati Adiwangsa]]>;
<![CDATA[Mariska Regina]]>;
<![CDATA[Athalia Ariati Hidayat]]>;
<![CDATA[Retno Yuliati]]>
<![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.v6i2.13445
<![CDATA[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. ]]>
<![CDATA[PROFITABILITY, SOLVABILITY, PRICE EARNINGS RATIO AND PRICE TO BOOK RATIO AN EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES ]]>
<![CDATA[Geubrina Ria Andarint]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Abstract This study aims atexamining the correlation of profitability ratio and solvability ratio, collectively and partially, on price earnings ratio and price to book ratio of manufacturing companies listed on the Indonesian stock Exchange. The data were obtained from the annual financial statement of the companied with the period of study wasbetween 2011 and 2013.A multiple regression analysis has been performed to analysesamples of 57 manufacturing companies that have been selected based on the purposive sampling. The results showed that the profitability has a positive and significant correlation on the price earnings ratio and price to book ratio of the companiesstudied. Meanwhile, the solvabilityhas a negative and significant effect on the price earnings ratio and price to book ratio. This study has also documented that theprofitability and solvability of the companies are better in explaining change of the Price to Book Ratio (PBR) than the Price Earnings Ratio (PER). Keywords: profitability ratio, solvability ratio, price earnings ratio, price to book ratio, Indonesia, Manufacturing Companies]]>
<![CDATA[Harmonization of Accounting Standards for Islamic Financial Institutions: Evidence of the Adoption of FAS No. 17 in Indonesia ]]>
<![CDATA[Dian Andari]]>
<![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.v6i1.10861
<![CDATA[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.]]>
<![CDATA[Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan Bank Syariah ]]>
<![CDATA[Prsojo Prasojo]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study examine the effect the implementation of good corporate governance (GCG) to financial performance of Islamic Bank. GCG is measured using a questionnaire with a sample of employee respondents of Islamic Banks. While financial performance is easured by using financial ratios with proxied CAR, ROA,ROE, BOPO, and FDR. The study included 258 respondents who had participated to fill out a questionnaire. The number of banks that are used samples in this study were many 25 islamic banks. The financial statements are used to study was financial statements or annual report of 2013 published in there bank website. The results this study that GCG has significant positive effect on financial performance proxied with CAR, ROA, ROE, and FDR but GCG has negative significant effect on financial performance proxied with BOPO.]]>
<![CDATA[Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence ]]>
<![CDATA[Winwin Yadiati]]>;
<![CDATA[Prasojo Prasojo]]>;
<![CDATA[Inon Listyorini]]>;
<![CDATA[Ifah Rofiqah]]>;
<![CDATA[Rosyid Nur Anggara Putra]]>
<![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.v9i2.26740
<![CDATA[The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.]]>
<![CDATA[Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis ]]>
<![CDATA[Cut Nadhirah Faisal]]>;
<![CDATA[Yossi Diantimala]]>;
<![CDATA[Dinaroe Dinaroe]]>
<![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.v8i1.19520
<![CDATA[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.]]>
<![CDATA[Analisis Hasil Audit Pemerintahan dan Tingkat Korupsi Pemerintahan Provinsi di Indonesia ]]>
<![CDATA[Rini Rini]]>;
<![CDATA[Liska Damiati]]>
<![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.v4i1.4933
<![CDATA[Agency theory assumes that there are many information asymmetries between the agents (local government) who have direct access to information by the principals (the public). The existence of information asymmetry that allows the occurrence of corruption by local government. Government auditing is believed to affect the level of local government corruption. The purpose of this research is to analyze the influence of government auditing result such as audit opinion, audit finding, and audit rectification to the level of provincial government corruption in Indonesia.This research uses secondary data from the audit result of Badan Pemeriksa Keuangan Republik Indonesia, Badan Pusat Statistik and the prosecutor annual reports. This research uses purposive sampling and using multiple linear regression analysis. The study shows that partially, audit rectification has negative effect on corruption level, audit finding and audit opinion has no effect on corruption level. Simultaneously, these variables have significant influence on corruption level.]]>
<![CDATA[Sifat Machiavelli, Tekanan Ketaatan dalam Keputusan Etis: Keputusan Individu dan Kelompok ]]>
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>;
<![CDATA[Aida Sari Situmeang]]>;
<![CDATA[Intiyas Utami]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v5i1.8030
<![CDATA[This research aims to test causality of obedience pressure, the Machiavellian character, and the ethical decision. It employs laboratory experiment with 2x2 between within-subject experimental designs. The respondents are 170 students as the representative of junior accounting staff. The independent variable is the ethical decision, and the dependent variables are Machiavellian character and obedience pressure. The result of this research shows that obedience pressure has causal effect on ethical decision. The Machiavellian characteristic gives a negative effect on the decision of the subject under high obedience pressure. Decision made under high obedience pressure and in group decision-making result in a higher ethical decision compared to the decision made individually. Whereas, the subject under low obedience pressure whether as an individual or a group experiences low ethical dilemma which results in ethical decision making.]]>
<![CDATA[Affective and Normative Commitment as Intervening Variables of the Links between Ethical Leadership, Religiosity, and Fraud ]]>
<![CDATA[Andrey Hasiholan Pulungan]]>;
<![CDATA[Purwaka Adhitama]]>;
<![CDATA[Albert Hasudungan]]>;
<![CDATA[Basid Hasibuan]]>
<![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.v7i2.16983
<![CDATA[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.]]>
