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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.
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Articles 8 Documents
 1 
Search results for , issue "Vol 14, No 2 (2022): September 2022" : 8 Documents clear
The Effect of Board Size, Institutional Ownership and Insolvency Risk on Financial Distress Before and During Covid-19 Ivena Natalia; Felizia Arni Rudiawarni
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.35466

Abstract

Purpose: This study investigates the effect of board size, institutional ownership, insolvency risk, and the COVID-19 pandemic on financial distress. This study differs from previous studies because it analyzes financial distress in COVID-19. This study also analyzes the impact of COVID-19 on financial distress for each sector on the Indonesia Stock Exchange.Method: This research applies logistic regression analysis. This study uses data from the financial and annual reports of companies listed on the Indonesia Stock Exchange, which are non-financial sectors from 2018 to 2020. This research covers 1,310 firm years as the object of study.Finding: This study finds that board size and institutional ownership can reduce financial distress risk by carrying out a monitoring function. Higher levels of debt increase the company's insolvency risk, resulting in a higher probability of the company experiencing financial distress. In addition, insolvency risk and the COVID-19 pandemic also influence financial distress, especially for property, real estate, construction building and trade, services, and investment sectors.Novelty: This research enriched the literature by finding out about the impact of the COVID-19 pandemic on financial distress. This research provides new insight regarding the influence of board size, institutional ownership, and insolvency risk on the probability of financial distress by considering the COVID-19 pandemic – the recent conditions when this research was conducted. This study also complements a sector-by-sector analysis that has not been done in previous studies on financial distress during the crisis.
The Influence of Company Activities, Growth, and Independent Commissioners on Sustainability Reports With the Type of Industry as a Moderating Variable Niswah Baroroh; Indah Anisykurlillah; Heri Yanto; Fajri Kusumaningrum
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.38797

Abstract

Objective: This research aims to analyze the influence of inventory turnover, asset growth, and independent commissioners’ meeting frequency on the sustainability report with industry type (nonfinancial industry) as the moderating variable.Methods: The research population is 44 non-financial companies listed on the Indonesia Stock Exchange and published their sustainability reports from 2018 to 2020. The sample is taken using a purposive sampling technique with 38 companies and 114 units of analysis. Hypothesis testing is done by using regression analysis by conducting the moderated regression analysis (MRA).Findings: The results show that the inventory turnover positively influence the disclosure of the sustainability report. Asset Growth negatively affects the disclosure of the sustainability report. Meanwhile, the independent commissioner’s meeting frequency does not affect the disclosure of the sustainability report. Next, the type of industry strengthens the relationship between the independent commissioners’ meeting frequency on the disclosure of the sustainability report. The type of industry weakens the relationship between the inventory turnover on the disclosure of the sustainability report. The type of industry cannot moderate the relationship between the influence of asset growth and the disclosure of the sustainability report.Originality: This research originality is the use of industry type as a moderating variable to strengthen the influence of inventory turnover, asset growth, and independent commissioners’ meeting frequency on the disclosure of the sustainability report
Relevance of Accounting Information: Audit Quality and Earnings Management as Moderating Variable Stephania Eryn Liemmuel; Rizky Eriandani
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.37575

Abstract

Purposes: This study investigates whether audit quality and earnings management moderate the effect of accounting information on market prices.Methods: This study consisted of a sample of 1525 go public firms on Indonesia Stock Exchange from 2016 – to 2020, except financial sector. Proxies of accounting information are earnings, book value, and operating cash flow. Audit quality is measured by auditor type and audit opinion. This study uses purposive sampling and testing moderated regression analysis.Results: The results indicate that accounting information - earnings; book value, and operating cash flow have a positive effect on stock market prices. Furthermore, the type of auditor and audit opinion strengthen the correlation between earnings and stock prices. However, it does not moderate the effect of book value and operating cash flow on stock prices. Furthermore, earnings management weakens the effect of earnings on stock prices. However, earnings management does not moderate the correlation of book value of equity and operating cash flows with stock prices.Novelty: This study enriched the literature on value relevance which is influenced by other factors such as audit quality and Earnings Management. It is hoped that further researchers can expand their research by examining other accounting information and other factors that can be used as a basis for investor considerations for investment decisions such as corporate governance or others 
Corporate Governance and Sustainability in Indonesia: The Moderating Role of Institutional Ownership Andreas - Tan; Arumega - Zarefar
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.37064

Abstract

Purpose: This paper aims to empirically investigate the impact of corporate governance on sustainability disclosure in Indonesia and explore whether institutional ownership moderates the relationship between corporate governance and firm performance.Method: This study uses panel data and regression models to test the hypothesized relationships. This study covers 2014 to 2020 for 43 listed Indonesian firms in the consumer goods sector on Indonesia Stock Exchange (IDX).Finding: The results revealed that corporate governance positively influences sustainability disclosure. However, institutional ownership is not moderate this relationship. Further, the robustness model confirmed the relationship between corporate governance and sustainability disclosure.Novelty:  This study is the first that exclusively chose institutional ownership to moderate the relationship between corporate governance and sustainability disclosure from the Indonesian perspective. Such new insights into this relationship provide helpful information to the government, academics, policymakers, and other stakeholders.
Retaliation, Obedience Pressure, and Investigative Decisions on Whistleblowing Allegations: An Experimental Study Frida Fanani Rohma; Rahayu Dewi Zakiyah
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.38032

Abstract

Purposes: We investigate the interplay between retaliation and obedience pressure and the effect of the interplay on investigative decisions on whistleblowing allegations. The obedience pressure theory was employed to elaborate on the effect of obedience pressure and retaliation on individual behaviors.Methods: This research used experimental laboratory method with a between-subjects 2x2 factorial design. Retaliation is manipulated into two, i.e., strong vs. weak, and obedience pressure is also manipulated into two, i.e., high vs. low. Accounting students were the research participants and served as substitutes for practitioners to avoid any social desirability bias.Findings: This research found the moderating effecf of obedience pressure on retaliation and investigative decisions on whistleblowing allegations relationship. Individuals’ inclination to be a steward may be the factor elucidating their behaviors under the retaliation and obedience pressure conditions. Egoist reasoning boosts individual predisposition to avoid potential risks s/he may have to face.Novelty: This study fills a gap in the literature on whistleblowing which has been discussed a lot from the whistleblowing perspective. This study expand the study by highlighting the retaliation and obedience pressure as environmental factor that determine the whistleblowing effectiveness from recipient perspectives. 
Abstracting the Debate over Fair Value Measurement and Arm's Length Principle: Implications for Tax Purposes Prianto Budi Saptono; Ismail Khozen
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.39155

Abstract

Purpose: The requirement for a transaction price measurement system that accurately reflects actual value is becoming increasingly urgent as firms expand globally. The argument over the applicability of fair value (FV) and arm's length principle (ALP) arose since both are applicable concurrently due to their broad confluence. This study analyzes and synthesizes the similarities and distinctions, as well as the impact of FV and ALP on tax purposes.Method: The study is descriptive qualitative in nature. We gathered data through document analysis and in-depth interviews. Five informants from academics, policymakers, and tax practitioners were involved in the study. Before the interview, we familiarized the outline to decrease the random error, and all informants gave verbatim consent.Findings: An outline of the relationship between FV and ALP and their origins is provided. The direction in which the two procedures are designated is crucial, even though they can be employed concurrently to accomplish the entity's objectives, one for financial reporting and the other for transfer pricing. The narrative describing the similarities and contrasts between the two methods also plays a role in the analysis. It discusses the significance of the long-established ALP regime to FV, which has recently gained much attention even though it appears to be new. Finally, prudence in taking policies related to the harmonization of FV and ALP is an emphasis on considering the consequences for tax purposes. ALP is more often acknowledged by tax administration than FV. Implementing FV for tax purposes is discussed, along with related considerations.Novelty: The contribution of this work is a more brief and straightforward understanding of the business environment and the literature regarding FV and ALP. In contrast to the overarching goal of prior works, the current study analyzes the impact of FV and ALP adoption on taxation.
The Self-Esteem, Moral Courage, and Whistleblowing: Case of Corporate Accounting Staff in Indonesia Mukhlasin Mukhlasin
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.39547

Abstract

Research purposes: This research aims to examine the relationship between self-esteem, moral courage, and internal whistleblowing intentions. The primary research framework uses prosocial theory to build logic to develop hypotheses.Methods: This research was designed as a survey method on the corporate accounting staff in Indonesia. Data collection by convenience sampling method with google Forms online. A sample of 184 respondents was tested by the maximum likelihood Structural Equation Model (SEM) with an asymptotic covariance matrix. This method was used because the multivariate data were non-normally distributed.Findings: The proven that moral courage encourages internal whistleblowing. Meanwhile, self-esteem doesn’t motivate employee intention to internal whistleblowing. Self-esteem is established as a determinant of moral courage. This evidence shows that moral courage is meditating.Novelty: Theoretically, this study contributes that self-esteem is an intrapersonal variable that can encourage employee intention of the internal whistleblower. In contrast to previous studies that examined professional accountants, internal audits, external audits, and employees, this study was conducted on corporate accounting staff.
The Relationship Between Family Firm Heterogeneity and Tax Avoidance Ary Zalaza Ceradhina Rahmadhani; Heru Tjaraka
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.37739

Abstract

Research purposes: This study aims to obtain empirical evidence about the relationship of the role of the founder in family firm heterogeneity and tax avoidance, with the executive character as a moderating variable.Methods: The population in this study is obtained from listed family companies on the Indonesia Stock Exchange from 2016 – 2019. The hypotheses in this study were tested with OLS (ordinary least square). This study used purposive sampling as the sampling method, in which it produced 134 companies as the research sample.Findings: The findings of this study show that the substantial ownership of founders has a significant positive effect on tax avoidance. Furthermore, founders of family firms who occupy positions as a board of commissioners significantly negatively affect tax avoidance. This study also indicates that the executive characters can moderate the influence of the founder’s role in family firm heterogeneity on tax avoidanceNovelty: This research was using the family firm as a sample of research from Indonesia Stock Exchange so it can enrich the literature about family firm in Indonesia. This research also used the role of the founder of the family firms as an independent variable.

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