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Jurnal Dinamika Akuntansi
Published by Universitas Negeri Semarang
ISSN : 20854277     EISSN : 25026224     DOI : https://doi.org/10.15294/jda
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Dinamika Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Dinamika Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
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Search results for , issue "Vol. 16 No. 2 (2024)" : 8 Documents clear
Factors Affecting Indonesian Corporate Risk Nadhifah, Mauliddini; Mulyani, Susi Dwi
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.4672

Abstract

Purpose: To investigate how political relations, sustainability performance, and information quality affect company tax risk in Indonesia, as well as how corporate governance influences these three variables moderatingly. Method: The research examined a sample of 41 manufacturing companies that were listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the approach utilized for data collection, and panel data moderation regression is the analytical tool. Findings: The results show that sustainability performance and corporate governance have a negative effect on tax risk, while political relations and the quality of internal information have no effect on tax risk. Corporate governance as a moderator is unable to strengthen the negative influence of political relations, sustainability performance, or the quality of internal information on tax risk. Novelty: There is not much previous research that examines tax risk, while some research has used tax risk as an independent influencing factor. Tax risk is rarely studied due to the lack of previous research and issues that come to the surface.
Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance? Euis Nessia Fitri; Dani Rahman Hakim
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.5697

Abstract

Purposes: This study examines the role of institutional ownership in moderating the effect of transfer pricing and sales growth on corporate tax avoidance of companies in Indonesia's food and beverage sub-sector manufacturing sector. Method: This study selected samples purposively, which resulted in 12 sample companies. We observed the financial reports from each company twice a year from 2015 to 2022, so the total panel data in this study was 192 (12 x 16). Then, this study employs a random effect estimator within a moderation model framework to analyze those data. Findings: This study found that sales growth and institutional ownership increase corporate tax avoidance. However, transfer pricing does not affect corporate tax avoidance. This study uncovers the double-edged sword role of institutional ownership in corporate tax avoidance practices. On the one hand, institutional ownership reduces the effect of transfer pricing on corporate tax avoidance. On the other hand, a company's high institutional ownership could exacerbate corporate tax avoidance caused by increased sales growth. It means that the institutional investor's primary orientation is dividend profits rather than increasing reputation and company value. It urges policymakers to increase the awareness of institutional investors and company managers in the context of corporate tax compliance. Novelty: As far as we know, our study was the first to employ institutional ownership as a moderator variable in the relationship between transfer pricing and sales growth on corporate tax avoidance.
The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment Maulana Nanda; Arifin Rosid
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.2297

Abstract

Purposes: This study investigates the relationship between family ownership and tax avoidance, with business ethics commitment as a moderation. If well committed by the company, business ethics will improve the quality of decision-making in the business process and create ethical leadership that will carry an ethical practice. Methods: The study utilized regression analysis to examine the hypothesis in a sample of 110 companies listed on the IDX from 2016 to 2019. Findings: The results show that family-owned companies are not involved in tax avoidance and that a company’s commitment to business ethics can help reduce its tax avoidance practices. The interaction of business ethics commitment in family companies has no relationship with tax avoidance. This finding implies the importance of a company’s commitment to business ethics in running its business. Novelty: To the best of our knowledge, the nature of the relationship between business ethics commitment to tax avoidance and family ownership remains minimal. Thus, this study fills the research gap by further examining corporate tax avoidance practices determined by family ownership factors and testing the role of business ethics commitment with family ownership on tax avoidance.
The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention Istiqomah, Alim Dhisa; Anugrahani, Inanda Shinta
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.3484

Abstract

Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions. Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40 profit-oriented companies. The garnered data were analyzed using multiple linear regression analysis through SPSS version 26. Findings: Research results indicate that organizational commitment has a positive and significant influence on whistleblowing intentions, while incentives have been observed to have no significant effect. The risk variable for reporting via social media does not show a negative influence that can reduce whistleblowing motivation. Whistleblowing intentions continue to occur because of the high loyalty of respondents, which overrides the provision of incentives and the risk of threats. This research contributes to organizations by providing guidance on creating whistleblowing policies that promote positive reporting to reveal fraud and collar crime. Novelty: The study focuses on the increasing number of fraud cases, particularly corruption, in Indonesia and the importance of whistleblowing on social media to expose organizational violations. Employee perceptions regarding combining financial and non-financial incentives, and whistleblowing risks in social media are rarely discussed so it is explained in this study.
The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance Fauzi, Achmad; Lucyanda, Jurica; Permana, Fadil; Margaretha, Tifani; Novita, Mila
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.3703

Abstract

Purposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors. Methods: Drawing on the attribution theory to develop and test the hypotheses, this study conducts a survey method using an electronic questionnaire to collect data. The respondents are auditors working in the Big Four public accounting firms. Data are analyzed using multiple linear regression models. Findings: The results show that auditor independence, professionalism, skepticism, and organizational culture positively influence auditor performance. These findings confirmed the attribution theory that dispositional attribution and situational attribution play a key role in individual attributions, namely auditor performance. Novelty:  This study contributes to behavioral management accounting research, specifically the performance of auditors. Limited research still uses organizational culture as an external factor that may affect auditor performance.  The attribution theory complements previous studies investigating the determinants influencing auditor performance, from internal (dispositional attributions) to external (situational attributions) factors.
The Managerial and Government Ownership Effect on Dividend Policy: The Moderating Role of Investment Opportunities Ismail, Abdul Fatah; Anridho, Nadia
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.6560

Abstract

Purpose: This study investigates agency conflicts related to dividend policy within corporate companies, focusing on managerial ownership and government ownership. Methods: Using a quantitative approach, the study employs multiple linear regression and moderation regression analyses. Data from 89 observations of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange from 2015 to 2019 are analyzed to examine the relationships between ownership structures and dividend policy, and the moderating role of investment opportunities. Results: The findings indicate that managerial ownership negatively influences dividend policy, with investment opportunities failing to moderate this negative effect. Conversely, government ownership positively impacts dividend policy, but investment opportunities weaken this positive effect. These results underscore the distinct impacts of managerial and government ownership on dividend policies within SOEs. Novelty: This research offers new insights into agency conflicts and dividend policies of SOEs, a less explored area in corporate finance. It highlights the moderating role of investment opportunities, adding a unique perspective to the understanding of these relationships. However, the study is limited by its sample size, focusing only on publicly listed SOEs, while most SOEs have not gone public. Further research is necessary to fully understand agency conflicts in corporate financial relations across a broader range of SOEs.
Assessing Zakat Management Accountability in Semarang’s State HigherEducation Institutions: A Research Methodology Jayanto, Prabowo Yudo; A. Budiantoro, Risanda
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.8531

Abstract

Purposes: The research examines the importance, accountability, and transparency of professional zakat management within State Higher Education (SHEs) in Semarang. Methods: This study employs a qualitative descriptive method with a phenomenological approach to analyze the accountability of professional zakat management in state higher education institutions in Semarang, using interviews, document analysis, and the Islamic Accountability Framework emphasizing Sharia compliance, transparency, effectiveness, and stakeholder engagement. Findings: It emphasizes the need for professional management to adhere to regulatory and institutional standards. In Semarang, UPZ UNDIP and UPZ UIN are registered with UPZ BAZNAS and comply with governance regulations. Their accountability aligns with BAZNAS standards, ensuring procedural compliance and responsive public services. However, these institutions do not fully implement PSAK 109 zakat accounting standards in their financial reporting, indicating a need for a Sharia Auditor to maintain accountability quality. Transparency remains a challenge as these institutions fail to disclose complete information. Adequate transparency establishes a perception of competence, honesty, and confidence in UPZs. The study suggests utilizing innovative digital technology to present precise information and meet the demands of the disruption era 4.0, ensuring the public can access comprehensive and transparent data. Novelty: This research bridges a novelty by focusing on professional zakat management accountability within state higher education institutions in Semarang. This focus on professionalism and the specific context can provide valuable insights for improved practices.
The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance Fachrurrozie; Nurkhin, Ahmad; Mukhibad, Hasan; Rohman, Abdul; Wolor, Christian Wiradendi
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.10599

Abstract

Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term. Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.

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