cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ceacilia Srimindarti
Contact Email
dinamika_akp@edu.unisbank.ac.id
Phone
+62248414970
Journal Mail Official
dinamika_akp@edu.unisbank.ac.id
Editorial Address
Jalan Kendeng V Bendan Ngisor, Kec. Gajah Mungkur, Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
Dinamika Akuntansi Keuangan dan Perbankan
Published by Universitas Stikubank
ISSN : 26568500     EISSN : 26564955     DOI : https://doi.org/10.35315/dakp.v12i1
Core Subject : Economy,
Economics, Econometrics & Finance
Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental and social accounting Public sector accounting Corporate governance Ethical issues in accounting and financial reporting Corporate finance Financial Banking
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 212 Documents
 18   19   20   21   22 
The Contingent Impact of Integrated Reporting on Cost of Equity: Evidence from Good Corporate Governance Moderators in Indonesia Sia, Johanna Jono; Weli, Weli
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10580

Abstract

This study analyzes the effect of Integrated Reporting (IR) on the Cost of Equity (COE) by examining the moderating role of Good Corporate Governance (GCG) mechanisms in companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Governance quality is operationalized through two key mechanisms: institutional ownership and the proportion of independent board of commissioners. Employing Process Hayes Model 2 with bootstrap iterations of 5,000, and a final sample of 323 company-year observations after outlier removal, the study finds that Integrated Reporting does not exert a significant direct influence on Cost of Equity. However, the proportion of independent board of commissioners significantly moderates the negative relationship between Integrated Reporting and Cost of Equity, while institutional ownership fails to produce a significant moderating effect. Notably, under conditions of high institutional ownership paired with a low proportion of independent commissioners, Integrated Reporting paradoxically increases the Cost of Equity, underscoring the critical role of internal governance mechanisms in establishing the credibility of disclosed information. These findings confirm that the effectiveness of Integrated Reporting in reducing Cost of Equity is contingent upon the quality of the governance environment- particularly board independence. The study contributes to both theory and practice by demonstrating that the economic benefits of Integrated Reporting are realized only when accompanied by robust independent oversight structures.
Mengukur Profitabilitas Bank Melalui Risk Profile, Good Corporate Governace, Earning and Capital (RGEC): Peran Outstanding Kredit (Studi Kasus Pada BPR dan BPRS di Semarang) Dhara Yulita Mahsa Savero; Maria Goretti Kentris Indarti
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10532

Abstract

This research aims to determine the effect of bank soundness factors on profitability. The assessment of bank soundness is based on POJK No. 3/POJK.03/2022 regarding the Bank Soundness Rating using the RGEC approach (Risk Profile, Good Corporate Governance, Earnings, and Capital). In this study, these factors are projected through several independent variables: Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), and Capital Adequacy Ratio (CAR). Meanwhile, profitability is projected using Return on Assets (ROA) as the dependent variable. Due to inconsistencies in previous research findings, a moderating variable was included to strengthen the influence of the independent variables on the dependent variable. This study utilizes quasi-moderation, where the moderating variable also has a direct effect on the dependent variable. The sample consists of financial reports from Rural Banks (BPR) and Sharia Rural Banks (BPRS) in Semarang City registered with the Financial Services Authority (OJK) from 2020 to 2024, as well as Bank Soundness Reports from their respective publication websites. Sampling was conducted using the purposive sampling method. While 33 BPR & BPRS were registered with the OJK and met the initial criteria, a total of 61 data points were eligible for analysis. Data were processed using Microsoft Excel and SPSS 22. The analytical method employed is Moderated Regression Analysis (MRA). The results indicate that NPL has a significant negative effect on ROA, while other variables do not show a significant impact. Consequently, BPR & BPRS need to closely monitor their NPL levels to maximize profitability.

Page 22 of 22 | Total Record : 212

 18   19   20   21   22 

Filter by Year

2012 2026


Reset
Filter By Issues
All Issue Vol 15 No 1 (2026): Vol. 15 No. 1 2026 Vol 14 No 2 (2025): Vol. 14 No. 2 2025 Vol 14 No 1 (2025): Vol. 14 No. 1 2025 Vol 13 No 2 (2024): Vol. 13 No. 2 2024 Vol 13 No 1 (2024): Vol. 13 No. 1 2024 Vol 12 No 2 (2023): Vol. 12 No. 2 2023 Vol 12 No 1 (2023): Vol. 12 No. 1 2023 Vol 11 No 2 (2022): Vol. 11 No. 2 2022 Vol 11 No 1 (2022): Vol. 11 No. 1 2022 Vol 10 No 2 (2021): Vol. 10 No. 2 2021 Vol 10 No 1 (2021): Vol. 10 No. 1 2021 Vol 9 No 2 (2020): Vol. 9 No. 2 2020 Vol 9 No 1 (2020): Vol. 9 No. 1 2020 Vol 8 No 2 (2019): VOL. 8 NO. 2 2019 Vol 8 No 1 (2019): VOL. 8 NO. 1 2019 Vol 7 No 2 (2018): VOL. 7 NO. 2 2018 Vol 7 No 1 (2018): Vol. 7 No. 1 2018 Vol 6 No 2 (2017): Vol. 6 No. 2 2017 Vol 6 No 1 (2017): VOL. 6 NO. 1 2017 Vol 5 No 2 (2016): VOL. 5 NO. 2 2016 Vol 5 No 1 (2016): VOL. 5 NO. 1 EDISI MEI 2016 Vol 4 No 1 (2015): Vol. 4 No. 1 (2015) EDISI MEI 2015 Vol 4 No 2 (2015): Vol. 4 No. 2 EDISI NOPEMBER 2015 Vol 3 No 2 (2014): VOL.3 NO. 2 EDISI NOPEMBER 2014 Vol 3 No 1 (2014): VOL. 3 NO. 1 EDISI MEI 2014 Vol 2 No 1 (2013): VOL. 2 NO. 1 MEI 2013 Vol 1 No 2 (2012): VOL.1 NO. 2 NOPEMBER 2012 Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012 More Issue