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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
 1 
Search results for , issue "Vol. 17 No. 1 (2025)" : 8 Documents clear
Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance Hidayah, Retnoningrum; Ratmono, Dwi
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.15318

Abstract

Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor. Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023. Thus, the total panel data in this study is 115 analysis units. This study uses Moderating Regression Analysis (MRA) with SPSS 26. Findings: Environmental disclosure is a key metric to assess environmental performance. Therefore, this study finds that the board’s influence on environmental disclosure is not statistically significant. Then, the environmental disclosure could moderate the impact of the environmental committee on environmental disclosure. This study reveals that audit committees weaken the interaction between environmental committees and environmental disclosure. However, the audit committee failed to moderate the interaction between the board and environmental disclosure. Novelty: The high demands of society for environmental disclosure have put pressure on companies. As a result, companies take various inappropriate actions by presenting environmental disclosures that do not follow corporate behavior. Based on this background, this study investigates how corporate performance and corporate governance practices, including the board, environmental commit- tee, and audit committee. This study is essential because the audit committee is critical in improving good corporate governance.
Enhancing Firm Value through Green Accounting and Environmental Performance: The Mediating Effect of Profitability Anggreni, Sayu Made; Sisdiyani, Eka Ardhani; Badera, I Dewa Nyoman
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.10242

Abstract

Purposes: With profitability acting as the mediating variable, the study’s objective is to evaluate the impact of implementing green accounting and its environmental implications on firm value in manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022. Methods: The approach used in this study is a quantitative approach. The research sample was 171 cases. Data analysis was performed using path analysis using Eviews 10, and the Sobel test was used to conduct the mediation test. Findings: This study indicates that green accounting and environmental performance impact can enhance firms’ value. Employing green accounting practices and improving environmental performance impact enhances profitability. The greater the profit, the higher the firm’s value. Profitability may play a role in determining the effect of green accounting and environmental performance impact on firm value. Novelty: This research supports the idea that profitability can be a mediator in understanding the effect of green accounting and environmental performance impact on the firm value of Indonesian industries listed on stock exchanges. Profitability as a mediating variable requires further investigation, as green accounting practices and improved environmental performance impact can increase operational efficiency, reduce costs, and ultimately improve a business’s profitability. Increased profit makes a company more valuable to investors and other stakeholders.
Analysis the Impact of Covid-19 on Green Accounting and Its Implications on Profitability Reschiwati, Reschiwati; Sayekti, Fran; Veronica, Tasia
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.14130

Abstract

Purposes: This study investigates the impact of the COVID-19 pandemic on the adoption of green accounting and its consequences for profitability in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2022. Methods: This study utilizes panel data regression analysis conducted with EViews 13 software. The COVID-19 variable is examined both before and during the epidemic. Green accounting measures environmental performance and disclosure, whereas ROA represents profitability. Purposive sampling chose 21 companies that met the given criteria, yielding 86 observations. Findings: The study shows that COVID-19 impacts environmental performance and transparency but has no meaningful impact on profitability. Furthermore, neither environmental performance nor environmental disclosure affects profitability. These results suggest that companies recognize the importance of integrating environmental performance into their operations, including waste management and the efficient use of natural resources, even though these efforts are not directly linked to profitability. This awareness enables companies to anticipate and mitigate the impacts of the pandemic. Furthermore, public ownership, as a control variable, does not significantly influence environmental performance, environmental disclosure, or profitability. Novelty: This study uses COVID-19 variables based on variants according to the research period, namely the Delta variant, the Alpha variant, and the Omicron variant. There has never been a similar study that includes COVID-19 data divided into COVID-19 variants. The next difference is that the Performance and Environmental Disclosure variables function as both Y variables and X variables (intervening). In addition, this study also uses a control variable, namely public ownership.
ESG, Financial Performance, and the Moderating Role of ESG Controversies Rahmadini, Suci; Hartanti, Dwi
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.17301

Abstract

Purposes: This study aims to examine the relationship between Environmental, Social, and Governance (ESG) performance and financial performance (FP) and examine the relationship between ESG Controversies (ESGC) and FP, either directly or through moderation roles. Methods: This study used a quantitative approach with random effect panel data regression and secondary data obtained from Refinitive-Datastream. The sample in this study was 175 observations of non-financial sector companies on the IDX during 2019-2023. Findings: The study showed that ESG performance had a significant positive relationship with Tobin’s Q. However, subsequent findings found that ESGC had no significant relationship with FP, directly or through interactions with Tobin’s Q. Novelty: This study provides new insights by filling in the gaps in previous research that examined the direct relationship between ESG, ESGC, and FP. This study will consider how the moderation role of ESGC or negative issues can affect the relationship in the context of the Indonesian market. However, with the limited sample covering Indonesia, the study results are difficult to generalize globally. Further, this study suggests expanding the sample to other sectors or companies in other countries to improve generalizations.
The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia Kusumawardani, Anisa; Turmudhi, Anis; Salim, Noor; Saputri, Indri Widya
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.18743

Abstract

Purposes: This study examines the influence of Chief Executive Officer (CEO) characteristics on tax aggressiveness, framed within the Upper Echelon Theory, which emphasizes the role of top executives in shaping organizational outcomes. This research explores how CEO demographics and psychological traits such as gender diversity, generation, narcissism, facial masculinity, education, and nationality affect corporate tax behavior in Indonesia, addressing gaps in the literature on leadership traits and tax policy. Methods: The study employs quantitative methods, utilizing regression analysis on data collected from publicly listed companies in Indonesia to test the formulated hypotheses. Findings: The empirical results indicate that tax aggressiveness is significantly positively impacted by the CEO’s educational background, gender diversity, and face masculinity. According to the Upper Echelons Theory, these findings demonstrate how executive demographic and psychological characteristics influence business tax practices. In contrast, the data indicate that tax aggression is not substantially affected by narcissism, nationality, or generation of the CEO. These findings imply that all CEO features do not equally influence aggressive tax behavior and that certain traits may be more critical in strategic decision-making than others. Novelty: This study contributes to the literature by integrating psychological and demographic CEO traits in the context of corporate tax aggressiveness within the framework of upper-echelon theory as a grand theory, focusing on underexplored attributes like facial masculinity and narcissism. By situating the research within Indonesia, it addresses a significant gap in emerging market studies and provides actionable insights for leadership selection and tax compliance policies.
The Influence of CEO's Education Level and Accounting Professional Background on Financial Slack Syahbinah, Syahbinah; Suhardianto, Novrys
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.19432

Abstract

Purposes: This study examines the influence of the CEO's education level and accounting background on financial slack, providing insights into how executive characteristics shape economic decisions. Methods: The research uses data from non-financial public companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, covering 1,001 firm-year observations. The study employs multiple linear regression analysis to assess the relationship between CEO characteristics and financial slack, controlling for firm-specific and macroeconomic factors. Findings: The results show that the CEO's education level does not significantly affect financial slack. On the contrary, this study finds that CEOs with an accounting background can reduce financial slack.    Novelty: This research supports the upper echelons theory, which argues that top executives' characteristics influence strategic decisions. Specifically, CEOs with an accounting background shape financial slack decisions. The findings offer valuable insights for companies on accounting qualifications when hiring CEOs during crises, emphasizing financial slack as crucial for sustaining survival and growth. Additionally, this research aids investors in assessing corporate leadership for better investment decisions, contributing to corporate governance discussions on financial strategies and executive decision-making in uncertain economic conditions.
Carbon Emission Disclosure, Carbon Performance, and Firm Value: Exploring Intellectual Capital’s Role Darmawan, Luthfi; Firmansyah, Amrie
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.19480

Abstract

Purposes: This study investigates the impact of carbon emission disclosure and carbon performance on firm value, with intellectual capital as a moderating variable. The research addresses the increasing importance of sustainability disclosures and their effect on corporate valuation, particularly in the mining sector, which significantly contributes to global carbon emissions. Methods: This research employs a quantitative method by examining data from 63 mining companies listed on the Indonesia Stock Exchange (IDX) for 2020–2023. Through purposive sampling, 34 companies were selected, resulting in 94 observations. The data were analyzed using unbalanced panel data regression with the help of STATA software. Findings: The results show that carbon emission disclosure negatively impacts firm value, while carbon performance positively influences firm value. However, intellectual capital does not moderate the relationship between carbon emission disclosure, carbon performance, and firm value. Novelty: This research highlights the limited role of intellectual capital in enhancing the effects of sustainability practices on firm value, providing new insights into its integration within corporate strategies. It emphasizes the need for companies and policymakers to optimize intellectual capital utilization in sustainability practices to improve corporate value. Future studies could explore other industries or incorporate additional moderating variables for a more comprehensive analysis.
The Impact of ESG Performance and Financial Constraint on Tax Avoidance: Evidence from ASEAN 5 Syahputri, Anggelia
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.19610

Abstract

Purposes: This study examines the relationship between ESG performance, financial constraints, and corporate tax avoidance. It investigates whether ESG performance reduces tax avoidance by promoting socially responsible practices and whether financial constraints lead to increased tax avoidance as a strategy to generate internal funds. Specifically, it seeks to assess how ESG practices and financial constraints influence tax avoidance behavior among publicly listed firms in ASEAN countries. Various determinants of tax avoidance have been identified in the literature; however, ESG performance and financial constraints have received less attention in association with tax avoidance from a regional perspective in a group of countries with similar yet diverse institutional contexts, such as ASEAN. It offers new insights into these relationships in a multi-country, emerging market setting. Methods: Using an unbalanced panel dataset of 242 publicly listed companies in ASEAN-5 over the 2019–2023 period with generalized least squares (GLS) regression. Findings: ESG performance is negatively associated with tax avoidance, as evidenced by higher Effective Tax Rate (ETR). Additionally, firms facing financial constraints exhibit a positive relation- ship with tax avoidance, leading to lower ETR. Financially constrained companies are hindered in accessing external funds, thus pursuing aggressive tax planning strategies to generate additional internal funds. Novelty: This study contributes to the literature by extending the understanding of tax avoidance behavior in emerging markets and at a regional level. It provides empirical evidence from the ASEAN market, which has been underrepresented in prior studies.

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