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Heru Fahlevi
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hfahlevi@usk.ac.id
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jdab@usk.ac.id
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Universitas Syiah Kuala Fakultas Ekonomi dan Bisnis Gedung KPMG Program Studi Akuntansi Darussalam-Banda Aceh 23111
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INDONESIA
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Published by Universitas Syiah Kuala
ISSN : 23559462     EISSN : 25281143     DOI : https://doi.org/10.24815/jdab
Core Subject :
Jurnal Dinamika Akuntansi dan Bisnis (JDAB), internationally known as Journal of Accounting and Business Dynamics, 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. The journal is published in March and September each year. JDAB was first published in March 2014 and made accessible online commencing March 2016. ISSN: 2355-9462 (Print), E-ISSN: 2528-1143 (Online). The journal 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, JDAB welcomes studies addressing evolving issues and new developments in accounting and business. The scope of the journal is intentionally broad and adaptive to accommodate emerging themes and contemporary challenges. Topics of interest include, but are not limited to, areas such as accounting for disasters, big data analytics in business, Islamic FinTech, sustainability, and other emerging issues in accounting and business research. We invite industry experts and academic scholars to take a part of our journal’s readers, authors and reviewers. JDAB has been nationally accredited (Sinta 2) by the Indonesian Ministry of Higher Education, Science, and Technology. The journal is also included in in Directory of Open Access Journals (DOAJ). We envision to become an internationally reputable journal indexed in Scopus and Web of Science (WoS). To achieve this goal, the journal continuously strengthens its editorial standards, improves journal management, and collaborates with internationally recognized scholars in its editorial and reviewer network.
Arjuna Subject : -
Articles 18 Documents
 1   2 
Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance Putu Novia Hapsari Ardianti; Ni Luh Putu Wiagustini; Ni Made Dwi Ratnadi; Ni Putu Sri Harta Mimba
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2416

Abstract

This study aims to map global trends and key themes in whistleblowing intention research using a bibliometric systematic literature review approach. Employing co-word analysis, bibliographic coupling, co-author analysis, and co-country analysis, the study utilized VOSviewer and R Studio for visual mapping. A total of 1,722 articles published between 2006 and 2025 were retrieved from the Scopus and Web of Science databases, of which 141 were selected through the PRISMA protocol. The results highlight the significant role of culture in shaping reporting intentions. In Western countries, where individualistic values predominate, moral courage primarily drives the decision to report wrongdoing. By contrast, in Eastern countries with collectivistic cultures, social pressure and the prioritization of group harmony exert stronger influence than individual actions. These findings illustrate how whistleblowing intention is shaped by the interplay of individual, organizational, and cultural factors that vary across contexts.
The Impact of Auditor Characteristics on Key Audit Matters Disclosure in Indonesian Listed Companies Selfiah Kusumawati; Novrys Suhardianto
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2720

Abstract

This study examines the impact of external auditor characteristics on the disclosure of Key Audit Matters (KAM) in the Indonesian context. The
characteristics considered include audit fees, educational background,
gender, the size of the certified public accounting (CPA) firm, and auditor
experience. Employing a quantitative approach, the study analyzed 1,383
IDX-listed companies from 2022 to 2023 using multiple linear regression
with fixed effects to control for industry and year variations. The results
indicate that CPA firm size has a significant negative effect on KAM
disclosure, suggesting that companies audited by Big 4 firms tend to
disclose fewer KAMs. In contrast, audit fees, education, gender, and
auditor experience show no significant effects. These findings suggest
that the complexity and scale of the audited company, together with the
audit policies of the CPA firm, play a more decisive role in determining
the extent of KAM disclosure than individual auditor characteristics.
Examining the Impact of Board of Directors on Sustainability Performance: The Role of Board Size and Meetings Erlang Dwi Septian; Andrey Hasiholan Pulungan; Selfi Nurcholifah
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2722

Abstract

Sustainability performance is increasingly critical in Indonesia, highlighting the need for effective corporate governance through board size and meeting practices. This study examines the impact of board size and meeting frequency on sustainability performance. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The sample comprises 77 companies, yielding 198 observations. Using multiple linear regression analysis, the results reveal that only board meeting frequency has a significant positive effect on sustainability performance, whereas board size has no significant influence. These findings are consistent with Resource Dependence Theory, suggesting that active and frequent board engagement enhances sustainability outcomes and strengthens shareholder trust.
Corporate Governance Moderation in the Relationship between Compliance, Strategy, and Audit Quality on Tax Avoidance Tamrin Lanori; Yudhistira Adwimurti; Sabar Pardamean Lumbantobing
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2724

Abstract

This study investigates the influence of legal compliance, operational management strategies, and audit quality on tax avoidance, with corporate governance serving as a moderating variable. It explores how corporate governance mechanisms either amplify or mitigate the effects of these factors on tax avoidance in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study analyzes cross-sectional data from 2023, covering 182 firms (98 cyclical and 84 non-cyclical). The results indicate that legal compliance and audit quality significantly reduce tax avoidance, whereas operational management strategies significantly increase it. Corporate governance moderates these relationships by strengthening the negative effects of legal compliance and audit quality and by attenuating the positive effect of operational strategies. Additional analysis shows that operational strategies exert a stronger influence on tax avoidance in cyclical companies than in their non-cyclical counterparts.
Do Family-Owned Firms Behave More Responsibly? Examining the Effect of CSR on Tax Avoidance Aljufri Aljufri; Rizqa Anita; Niken Pardede; Muhammad Rasyid Abdillah; Nor Balkish Zakaria
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2725

Abstract

This study examines the relationship between corporate social responsibility (CSR) and tax avoidance, and assesses how family ownership moderates this relationship within an agency theory perspective. The population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, with samples selected using a purposive sampling technique. Using regression analysis on 98 non-financial family firms (392 firm-year observations), the study finds that higher CSR engagement is associated with lower effective tax rates, indicating greater tax avoidance and challenging the conventional view of CSR as a disciplining mechanism. Although family ownership is positively related to tax compliance, its interaction with CSR increases tax avoidance. These findings suggest that family firms may use CSR instrumentally to enhance legitimacy, highlighting that CSRs ability to curb tax avoidance is context-dependent and shaped by governance dynamics.
Determinants of Digital Technology Adoption in Indonesian Government: A Cross-Sectional Study of Government Accountants Mis Fertyno Situmeang
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2731

Abstract

This study examines the determinants of digital technology adoption in the Indonesian government. Using a stratified random sampling technique, 487 government accountants from ministries, national agencies, and subnational governments were selected as research participants. Data were analysed using PLS-SEM to assess the individual, organizational, and environmental factors influencing digital technology adoption. The findings indicate that adoption is shaped primarily by individual-level factors, with perceived usefulness and technology readiness emerging as the strongest predictors. Organizational enablers, particularly managerial support and technological infrastructure, also contribute significantly, although resource limitations remain major constraints.
Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries Ghifari Robby Maulana; Tito IM. Rahman Hakim; Erfan Muhammad; Frida Fanani Rohma
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2732

Abstract

This study investigates the effect of integrated reporting disclosure (IRD) on firm value, with audit tenure as a moderating variable. The sample consists of mining and property companies listed in ASEAN-5 capital markets, yielding 363 firm-year observations between 2021 and 2023 through purposive sampling. Using panel data regression, the findings show no significant relationship between IRD and firm value. Moreover, audit tenure negatively moderates this relationship, suggesting that extended auditor tenure weakens the potential benefits of integrated reporting. This negative moderating effect implies that prolonged auditor–client relationships may compromise auditor independence, signal governance concerns to market participants, and reduce the credibility of voluntary disclosure initiatives.
Corporate Social Responsibility in Family-Controlled Firms: A Moderated Study of Slack Resources in Indonesian Manufacturing Hery Haryanto; Hesniati; Badra Maitri
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2733

Abstract

The socioemotional wealth perspective emphasizes a company’s concern with preserving its reputation and image. This study investigates the effects of family firms, family ownership, and family management on corporate social responsibility (CSR) disclosure, with slack resources serving as a moderating variable.Employing a quantitative approach, the analysis draws on secondary data from 118 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022, yielding 590 firm-year observations. Multiple linear regression using Stata was applied. The results show that family firms have a significant negative effect on CSR disclosure, while family management has a significant positive effect. In contrast, family ownership exhibits no significant relationship with CSR disclosure. Moreover, slack resources are found to moderate the relationships between family firms, family ownership, family management, and CSR disclosure.

Page 2 of 2 | Total Record : 18

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