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Jurnal Dinamika Akuntansi
Published by Universitas Negeri Semarang
ISSN : 20854277     EISSN : 25026224     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan akuntansi.
Arjuna Subject : -
Articles 13 Documents
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Search results for , issue "Vol 13, No 2 (2021): September 2021" : 13 Documents clear
Auditor Characteristics and Audit Report Lag: Industry Specialization and Long Tenure as Moderating Variables Wiedjaja, Debby Audrey; Eriandani, Rizky
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.25496

Abstract

Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) and provide empirical evidence of whether the selection of industry-specialized auditors and audit partners with specific workloads can weaken this relationship.Method: This research was conducted using moderated regression analysis. Selection of the research sample using purposive sampling method, from all public listed companies during 2015-2017, 945 firm years were selected.Finding: This study found that audit tenure moderately significantly negatively affects ARL. Besides, this study can also prove that partners with heavy workloads can lead to longer ARL. However, a long partner-client relationship can weaken the workload and ARL relationship because of the auditor's more familiarity and information. Based on these results, the characteristics of auditors affect the timeliness of audit reporting.Novelty: This study enriched the literature by finding out how to deal with audit delay effectively, whereas previous research only focused on identifying ARL causes. This research's implication is expected to provide broader insight to the company regarding several factors that can help companies issue their financial reports on time when the auditors have high workloads and short tenures.
The Effect of Corporate Governance on Cash Holdings Darma, Nasya Saniyah; Lukviarman, Niki; Setiany, Erna
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.32896

Abstract

Purpose: This study aims to tests the effect of corporate governance on cash holdings empirically. This study proxies corporate governance into four proxies: family ownership, institutional ownership, size of the board of commissioners, and proportion of independent commissioners. In addition, this research uses five control variables, namely, bank relationship, company size, leverage, return on assets, and cash flows.Method: The samples were chosen based on the purposive sampling technique from consumer goods companies listed in the Indonesian Stock Exchange during 2015-2019, with 77 firm years. In order to test hypotheses, this study performed multiple regression analysis.Finding: The results showed that board independence negatively affect cash holdings, while family ownership, institutional ownership, and board size have not.Novelty: This study extends the limited previous research on the relationship between corporate governance and cash holdings, especially in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2019.
Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific Ifada, Luluk Muhimatul; Indriastuti, Maya
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.30268

Abstract

Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the Asia Pacific with an environmental disclosure score in 2018, with cross-section data. This study used secondary data that were processed by the Ordinary Least Square (OLS) method as the main research method, and  showed a significant positive relationship.Findings: Government ownership, international operations, board independence, have a positive effect on environmental disclosure. Government ownership has a positive effect on environmental disclosure, meaning that companies with government ownership can be emphasized to comply with environmental regulations with better environmental disclosure. International operations positively affect environmental disclosure, meaning that companies operating internationally are more proactive in social and environmental responsibility, which can increase the interest of companies to make environmental disclosures. Board independence positively affects environmental disclosure, indicating that board independence allows a focus on long-term environmental investment through corporate environmental disclosure.Novelty: The originality of this study examines emerging market public companies throughout developing countries in the Asia Pacific. This is to capture the context of environmental disclosure among developing countries.

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