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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. 2 (2025)" : 8 Documents clear
The Role of Triple Bottom Line in Improving Firm Value through Good Corporate Governance Rosalina, Rita; Shodiq, Muhammad Ja'far
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.17792

Abstract

Purposes: This study analyzes the influence of good corporate governance on company value, using the triple bottom line as an intervening variable.Methods: This study uses a quantitative approach, using research data in the form of secondary data from annual reports and sustainability reports. The population is companies with the Kompas 100 index for the 2020-2023 period . The sampling technique used is non-random sampling with a purposive sampling method. The data analysis technique is multiple linear regression analysis.Findings: This study’s results indicate that the independent board of commissioners and the audit committee positively and significantly affect Firm Value. The triple bottom line can mediate this relationship.Novelty: This study is unique in adding a new variable, the triple bottom line, as a mediating variable between good corporate governance and firm value. Previous studies have yet to examine the variables of good corporate governance, triple bottom line, and Firm Value directly. Therefore, this study wants to explore the three variables together.
Taxpayer Compliance Based on Tax Socialization Mediated by Taxpayer Awareness: Behavioral Approach Farida Styaningrum; Ahmad Nur Aziz; Nik Amah; Zainul Khoirunnisa; Anggita Putri Pramudyawati
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.19520

Abstract

Purposes: The purpose of the research is to test a taxpayer compliance model where taxpayer awareness mediates the tax socialization they receive. The research results provide strategic policy recommendations to the government regarding effective tax socialization to build voluntary compliance.Methods: The population is MSME taxpayers registered at KPP Pratama Madiun. A sample of 130 respondents was obtained through incidental sampling. Data collection used a questionnaire-based survey filled out by Micro, Small, and Medium Enterprises (MSMEs) actors. Smart Partial Least Square (Smart-PLS) to analyze mediation regression models. The relationship between variables is explained using a behavioral theory approach.Findings: Socialization increases taxpayer compliance directly and through taxpayer awareness. These results strengthen the government's efforts to increase taxpayer awareness through quality, effective, intensive, and sustainable tax socialization and education. Taxpayer awareness is expected to encourage voluntary compliance.Novelty: Similar studies have been conducted before, but not for MSMEs in Madiun City. We include the indicator of “compliance in reporting Tax Returns (SPT)” which is often overlooked by other studies in measuring taxpayer compliance. Several groups of MSMEs with income below a certain limit are not required to pay taxes but are still required to report SPT.
Carbon Emissions Disclosure in Moderating Managerial Ownership and Political Connections towards Tax Aggressiveness Benny, Vrencia Liviana; Sambuaga, Elfina Astrella; Fernando, Kenny; Kurniawan, Budi
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.21686

Abstract

Purposes: This study aims to provide empirical evidence on Carbon Emissions Disclosure (CED) in mediating the relationship between Managerial Ownership and Political Connections, namely Managerial Characteristics, towards Tax Aggressiveness in Indonesia.Methods: The analysis was conducted on companies listed on the Indonesia Stock Exchange during 2019-2022, excluding the financial, technology, and property sectors.Findings: The results show that Managerial Ownership significantly influenced Tax Aggressiveness as the managers with ownership tend to be more aggressive in reducing taxes to increase profits. However, Political Connections do not affect substantially Tax Aggressiveness behavior. CED negatively impacted tax payments but did not moderate the relationship between Managerial Ownership or Political Connections toward Tax Aggressiveness.Novelty: The study uniquely observes how companies and managers respond to these nascent regulations, even before full implementation, and highlights the emerging role of carbon emissions disclosure as a new factor influencing corporate tax strategies, providing specific insights from the Indonesian setting. This research presents significant novelty by investigating the relationship between managerial characteristics (managerial ownership and political connections) and tax aggressiveness, specifically moderated by carbon emissions disclosure, within the unique context of Indonesia's newly implemented and evolving carbon regulations. The study uniquely observes how companies and managers respond to these nascent regulations, even before full implementation, and highlights the emerging role of carbon emissions disclosure as a new factor influencing corporate tax strategies, providing specific insights from the Indonesian setting
Nature of Industry and Auditor Changes Influencing Fraudulent Financial Statements: Financial Stability as a Moderator Suryandari, Dhini; Januarti, Indira
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.29932

Abstract

Purposes: This study examines the relationship between the nature of industry and auditor changes on fraudulent financial statements. In addition, this study uses financial stability as a moderating variable in the relationship between the nature of industry, auditor changes, and fraudulent financial statements.Methods: This study uses technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2023, with a total analysis unit of 111. This study uses Moderated Regression Analysis (MRA) with Eviews.Findings: The study's results indicate that the nature of industry and auditor changes positively affect fraudulent financial statements. In addition, financial stability moderates the relationship between the nature of the industry and fraudulent financial statements. However, financial stability cannot moderate the relationship between audit changes and fraudulent financial statements.Novelty: To the best of the researcher's knowledge, this is the first research that uses financial stability as a moderator in the framework of the relationship between the nature of industry and auditor changes on fraudulent financial statements
Effective Monitoring as a Shield Against Financial Statement Fraud: A Case of Overvalued Equity in Indonesian Public Companies Nindito, Marsellisa; Zakaria , Adam
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.24991

Abstract

  Abstract Purposes: This study investigates how overvalued equity affects the occurrence of financial statement fraud in Indonesia and also examines the need for companies to uphold financial statement integrity effectively.Methods: This study applies a quantitative method to analyze 387 data units from manufacturing companies listed on the Indonesian Stock Exchange (2017 to 2019). The logistic and moderation regression analyses are applied to investigate the roles of effective monitoring, proxied by audit committee and audit tenure, in the research model.Findings: Research results revealed that overvalued equity significantly increases the likelihood of financial statement fraud, and that the audit committee can moderate its impact.Novelty: This study addresses a critical gap in the literature by examining the impact of overvalued equity on financial statement fraud in the Indonesian context. Unlike prior research that focuses on developed markets, this study explores the moderating roles of effective monitoring and provides new insights into its effectiveness in mitigating fraud risks. Furthermore, grounded in agency theory, this research advances our understanding of governance mechanisms in emerging markets and offers practical implications for regulators and corporate governance practices.Keywords: Financial Statement Fraud, Overvalued Equity, Effective Monitoring, Audit Committee, Audit Tenure, Corporate Governance  
The Effect of Corporate Governance on Environmental Disclosure: The Moderating Role of Profitability Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Rizkyana, Fitrarena Widhi; Pratista, Ardhana Reswari Hasna; Tauhida, Tihana Tyan Zahrotuddinia
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.32171

Abstract

Purposes: Profitability proxied by Return on Assets (ROA) is used to moderating empirical indicator assessed in this analyse to assess the influence of corporate governance systems on environmental disclosure. Corporate governance is implemented through five key indicators, there are managerial ownership, foreign ownership, frequency of board of commissioners meetings, and the proportion of independent directors. The main objective of this research is to examine the link between corporate governance and sustainability reporting levels, as well as the link between environmental disclosure activities and corporate earnings.Methods: Panel data regression analysis is applied in this study through EViews version 13. The model is considered effective when applying the Random Effect Model (REM) for sample estimation. The research sample consists of 42 Publicly listed property and real estate firms on the IDX, with a total of 168 units of analysis selected through purposive sampling. The data used are secondary data obtained from annual reports and sustainability reports published by the companies during the 2021–2024 period.Findings: Profitability proxied by Return on Assets (ROA) as an indicator of financial performance efficiency, has been proven to enhance the connection between managerial control and ecological information disclosure reporting. In contrast, two other governance indicators, namely the frequency of board of commissioners meetings and the proportion of independent directors, show a positive influence on disclosure practices. However, profitability does not moderate the relationship between foreign ownership, board meeting intensity, or the extent of independent representation on the board. Meanwhile, the two forms of ownership, managerial ownership as internal control and foreign ownership as a representation of external influence, do not demonstrate a notable impact on environmental reporting policies.Novelty: This study contributes by introducing a novel approach to analyzing moderating variables through profitability. The analysis offers new insights, suggesting that the effectiveness of governance instruments in supporting environmental disclosure policies is contingent upon corporate financial results.Keywords: Environmental Disclosure, Frequency of Board of Commissioners Meetings, Foreign Ownership, Managerial Ownership, Profitability, Proportion of Independent Board Members.
Board of Directors and Firm Performance: Do Family and ForeignOwnership A Double-Edged Sword? Armadani; Naimah, Zahroh
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.32562

Abstract

Purposes: This study aims to empirically prove the role of family and foreign ownership in moderating the influence of the board of directors on company performance.Methods: The analysis technique used is moderated regression analysis (MRA). The study was conducted on companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with a total of 752 observations.Findings: The results of this study found that, empirically, gender and board size have a positive effect on a company’s financial performance. Family ownership does not increase the positive effect of gender and board size on a company’s financial performance. Foreign ownership increases the positive effect of gender and board size on a company’s financial performance.Novelty: This research makes a significant contribution to science, particularly in accounting. It analyzes and provides comprehensive empirical evidence on the relationship between family and foreign ownership, the board of directors, and firm performance, especially in the study model and an analytical approach that divides the period based on the COVID-19 outbreak.Keywords: Board of Directors, Family Ownership, Foreign Ownership, Corporate Financial Performance.
Do reputable university CEOs disclose more? Evidence from audit fee transparency in Indonesia Nabilah Az-zahra Zhafira; Damara Ardelia Kusuma Wardani; Fajar Kristanto Gautama Putra
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.31353

Abstract

Purposes: This study examines the relationship between the educational background of CEOs from reputable universities, as measured by QS World University rankings, and audit fee disclosure, a key aspect of effective corporate governance. Methods: The sample was taken from companies listed on the Indonesia Stock Exchange (IDX), totaling 3,698 firm-year observations over the period 2010-2020. Logistic regression (OLS) methods, supported by robustness tests with firm and industry fixed effects, were used to analyze the research topic. Findings: The results indicate a significant positive relationship between the CEO’s reputable educational background and audit fee disclosure. This is reinforced by robustness test results that verify the effect through Heckman Two-Stage Regression and Coarsened Exact Matching (CEM) regression tests. These results suggest that the principles of transparent and ethical leadership are more deeply ingrained in reputable universities, leading their graduates to be more motivated to disclose audit fees. Novelty: This study provides new insights into how the human capital attribute, namely reputable education, can encourage corporate financial disclosure in emerging markets. This research focuses on the role of leadership quality, as measured by educational background, and its influence on audit fee information disclosure. The study contributes to research discussing executive characteristics, corporate governance, and audit disclosure.

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