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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 37 Documents
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Board of Directors and Firm Performance: Do Family and ForeignOwnership A Double-Edged Sword? Armadani; Zahroh Naimah
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.
Media Coverage Influence on ESG-Firm Value Nexus in 3 ASEAN Public Palm Oil Industry Khalilul Rahman; Yurniwati
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.29658

Abstract

Purposes: This study investigates the impact of ESG performance on firm value in the palm oil sector, with a particular focus on the moderating role of media coverage.Methods: This study employs OLS regression analysis using data from 27 palm oil companies listedon SPOTT in Indonesia, Malaysia, and Singapore over the period 2020–2023. The analysis combinesESG and media coverage data from SPOTT with financial metrics obtained from Thomson Reuters.Findings: The findings reveal a significant negative relationship between ESG performance (bothcomposite scores and individual components) and firm value, reflecting market skepticism towardsustainability investments in this resource-intensive industry. Importantly, media coverage is identified as a positive moderator that mitigates the valuation discounts associated with ESG initiatives.Novelty: This study extends prior research by applying the role of media coverage as a moderatingvariable in the ESG–firm value nexus within the palm oil industry context. The results providepractical implications for companies to enhance ESG transparency and strategically manage medianarratives to shape stakeholder perceptions, while regulators are encouraged to consider media dynamics in ESG reporting frameworks to improve market responses.
Environmental Innovation and Firm Performance in ASEAN-5 Countries: The Role of Board Tenure and Board Gender Diversity Nahdia Haulah Rahmah; Sylvia Veronica Siregar
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.35815

Abstract

Purposes: This study seeks to assess impacts of environmental innovation on firm performance through a sustainability lens in the ASEAN-5 member states. This study analyzes the effects of envi- ronmental initiatives on financial performance as well as the moderating effects of board length and board gender diversity on this nexus. Methods: This research utilizes panel data from Refinitiv Eikon for the years 2019-2025 along with sustainability reports and employs panel regression. To assess the reliability of results, quadratic tests and robustness tests are employed. Firm performance is assessed through two main indicators: Tobin’s Q and ROA. Findings: As a result of this study, environmental innovation, especially in the case of innovation in circular activities, such as waste management, positively impacts financial and market performance. This study has also shown that board tenure does not have a moderating impact. In contrast, board gender diversity has a positive, moderating impact once the critical mass of women on the board has been reached. Novelty: This study seeks to merge board tenure and board gender diversity in the sustainability and corporate governance integration in the ASEAN-5 countries. Unlike predecessors that examined the impacts in isolation, this study analyzes board composition as a key governance element in the context of environmental innovation and performance of environmental innovation efforts.
The Impact of ERM and Institutional Ownership on Market Value Through ESG: Evidence from ASEAN Energy Firms Wiji Astuti; Iin Rosini; Nofryanti
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.39303

Abstract

Purposes: This study aims to examine how enterprise risk management disclosure and institutional ownership influence market value performance on energy sector firms in ASEAN countries in 2021 until 2024, particularly in the context of in increasing global concerns about economic instability, climate change, sustainability and corporate governance. The research offers novelty by positioning ESG as both a direct signal and an indirect mediating mechanism in explaining firm value in emerg- ing markets. Methods: The research adopts a quantitative methodology and employs secondary data sourced from the annual reports of companies. The research sample was 25 companies in sector energy in Indonesia, Thailand, Malaysia, Singapore, and Philippine. The study adopts a non-random sampling technique, with purposive sampling used as the selection method. The Data analysis was carried out panel data regression by E-views 13, and the mediation effect undertaken by Sobel test. Findings: The results reveal that institutional ownership plays a significant role in influencing ESG and market value, while ESG is also found to significantly affect market value. In contrast, enterprise risk management does not have a substantial effect on either ESG or market value. The mediation analysis further reveals that ESG mediates the linkage between institutional ownership and market value, but does not mediate the linkage between ERM and market value. Novelty: This study contributes new insights by addressing gaps in previous research regarding the direct relationship between ERM, IO, ESG, and MVP. The study literature by conceptualizing ESG as an imperfect signalling mechanism in emerging markets, where its value relevance is not consist- ently recognized by investors. By focusing on the ASEAN energy sector characterized by heteroge- neous ESG practices and less mature market responses, thereby extending the current understand- ing of ESG’s role in market value. However, it has challenged to generalize the results of the findings generally according to the relatively small sample. Furthermore, the current research recommends increasing the sample to include companies in multiple sectors or geographies in order to further strengthen generalizations.
When Sustainability Talks but Profits Decide: Evidence from Corporate Tax Payments Linda Ayu Wulandari; Hendro Paulus
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.40976

Abstract

Purposes: This research is conducted to examine as how the sustainability signal represented by En- vironmental, Social, Governance Disclosure as an internal sustainability narrative and PROPER rat- ing as an external verified sustainability signal, there is also financial pressure and growth pressure will affect the corporate tax payment whether the condition of profitability is forcing the company. Methods: This research will conduct with Moderated Regression Analysis of panel data from 135 observations basic material entities achieving PROPER on 2020-2024 by Ministry of Environment and Forestry of Indonesia Republic with the tools to examine is EViews 13. Findings: The results indicate that ESG disclosure has a significant negative effect on corporate tax payment, suggesting that internal sustainability narratives may remain symbolic without sufficient economic capacity. In contrast, PROPER ratings positively influence tax payment, reflecting the role of externally verified sustainability signals in strengthening fiscal compliance. Financial pressure increases tax payments through creditor monitoring, while growth pressure reduces tax payments as firms prioritize internal funding for expansion. Profitability acts as a forcing condition, strength- ening the ESG effect, weakening the influence of PROPER and financial pressure, and offsetting the negative impact of growth pressure on corporate tax payment. Novelty: This study reframes sustainability disclosure as a sustainability signal rather than a direct de- terminant of tax behavior and conceptualizes corporate tax payments as observable fiscal outcomes. By positioning profitability as a forcing condition, this study offers a mechanism base explanation of how sustainability and economic pressures interact in environmentally regulated industries.
Determinants of Students' Interest in Sustainability Accounting Careers: The Moderating Role of Institutional Support Amrie Firmansyah; Andy Setiawan; Dewi Darmastuti
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.46639

Abstract

Purposes: This study aims to examine the factors that influence accounting students' interest in pur- suing a career as a sustainability accountant. In addition, this study also examines the role of insti- tutional support in the relationship between independent and dependent variables. This research is motivated by the rapid dynamics of current sustainability accounting development at both the international and national levels. However, research examining students' career interests in the sus- tainability accounting profession remains limited. Methods: This study employs a quantitative approach, using primary data collected from 265 under- graduate accounting students at Universitas Pembangunan Nasional Veteran Jakarta. Hypothesis testing was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Findings: This study finds that self-readiness and career prospects positively influence students' ca- reer interests in sustainability accounting, whereas professional values do not. Institutional support strengthens the relationship between self-readiness and career interests but does not moderate the influence of career prospects and professional values. Novelty: This study complements research on accounting career interests by focusing on sustain- ability accounting, a field that is currently developing, especially in Indonesia.

Page 4 of 4 | Total Record : 37

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