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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 15, No 1 (2023)" : 8 Documents clear
Transparency of Shariah Supervisory Board Information in Islamic Banks of Indonesia and Malaysia: The Effect of Islamic Corporate Governance Gusrianti Gusrianti; Putri Hendra Sari
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.38232

Abstract

Purpose: This study aims to determine the level of transparency of Islamic banks in Indonesia and Malaysia by looking at the level of transparency of information related to the Sharia Supervisory Board (SSB) in Islamic banks in both countries and the influence of various characteristics of SSB on the disclosure.Method: The study covers the period 2012-2019 and the research data was obtained by conducting content analysis on the annual reports of Islamic banks.Findings: The results of the regression test show that the size and expertise of SSB have no effect on the disclosure of SSB by Islamic banks in Indonesia and Malaysia. SSB cross-membership has a positive effect on SSB-related disclosures in both countries. This study shows that the experience and knowledge gained by SSB members from their positions as SSB at various other Islamic financial institutions has a positive influence on the ability of SSB to increase the transparency of information about SSBs in Islamic banks.Novelty: This study contributes to providing empirical evidence and literature on the importance of the role of SSB in determining the level of transparency carried out by Islamic banks in the majority and most populous Islamic country in the world.
The Effect of Role Conflicts on Turnover Intention Auditors of Public Accounting Firms in The Covid-19 Pandemic Jurica Lucyanda; Monica Weni Pratiwi; Shofiyah Hady
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.41062

Abstract

AbstractPurpose: This study aims to examine the model of antecedents and consequences of role conflict of auditors working in Big 4 public accounting firms (KAP) in the era of the Covid-19 pandemic. The role conflicts used in the study were work-family conflict (WFC) and family-work conflict (FWC). The antecedent variable of the WFC and FWC used in the study is supervisor support. While the consequence variables of WFC and FWC are job stress, job satisfaction, job performance, and turnover intention. This study used conflict theory and conservation of resource theory to construct the hypotheses.Method: This research method is a survey method using electronic questionnaires.   Respondents of this study are auditors working in KAP Big 4.Results: The results concluded that supervisor support was negatively significant to family-work conflict but not significant to work-family conflict. The results concluded that role conflicts impact job stress, job satisfaction, performance, and turnover intention.Novelty: This article contributes to research in behavioral accounting, primarily related to the topic of job stress due to role conflicts felt by auditors because having to work from home during the Covid-19 pandemic finally impacts turnover intentions.
Sustainability Reporting, Foreign Ownership, Firm Value as a Function of Investment Opportunity Set Vanisa Nur Hasanah; Elva Nuraina; Farida Styaningrum
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.35793

Abstract

Purpose: Firm value is one of the relevant company goals. Increasing firm value is supported by sustainability reporting and foreign ownership. The increase in firm value can be strengthened through a trusted Investment Opportunity Suitable to obtain returns that are attractive to investors and can be used as an injection of funds to implement sustainability reporting. Investigating the Investment Opportunity Set role in moderating the effect of sustainability reporting and foreign ownership on firm value. This study aims to investigate the Investment Opportunity Set in moderating the effect of sustainability reporting and foreign ownership on firm value.Method: This study uses a quantitative approach with independent variables on sustainability reporting and foreign ownership, the dependent variable on firm value, and the moderating variable. Investment Opportunity Set. This research is classified as non-experimental with cross-sectional data classification and documentation method. The research sample was 46 companies from 606 companies listed on the Indonesia Stock Exchange for 2013-2018. This study uses regression and Moderated Regression Analysis.Findings: The results showed that the Investment Opportunity Set does not moderate the effect of sustainability reporting on firm value. But Investment Opportunity Set moderate the influence of foreign ownership on firm value. Novelty: This study develops from previous research by proving that foreign ownership based on foreign investors is able to increase firm value. The study was conducted in all companies listed on the IDX that publish annual reports and sustainability reporting for the 2013-2018 period, this period is determined based on the first year of the change from the GRI G3 version to GRI G4 on May 22, 2013 which was launched in Amsterdam at the global sustainability reporting conference.
Fundamental Analysis of Financial Ratios in Stock Price: Do Loss and Firm Size Matter? Siti Nur Aini; Adib Minanurohman; Nurul Fitriani
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.40072

Abstract

Purpose: This study aims to examine the relationship between financial ratios and stock price, and we further test the variables in the subsamples of loss or profit and the firm size.Method: This study used non-financial companies listed on Indonesia Stock Exchange (IDX) from 2010-2020.Findings: The result shows that all financial ratios used in this study are positively associated with the stock price, except the solvability ratio is negatively associated with the stock price. Furthermore, in the subsample of companies that experience losses, only a few financial ratios have a relationship with stock prices. Then, the companies that have a small size show an insignificant liquidity ratio. This result is robust using coarsened exact matching (CEM).Novelty: The results add to the literature regarding the ability of financial ratios to stock prices and especially provide new evidence from loss or profit and the firm size in Indonesia.
Reading the CEO's Face: The Effect of Facial Masculinity on the Readability of MD&A Reports Yulianti Raharjo; Iman Harymawan; Yani Permatasari; Khairul Anuar Kamarudin
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.42995

Abstract

Purpose: This study analyzes the relationship between CEO facial masculinity and the readability of management discussion and analysis reports (MDA). Furthermore, this study examines the interaction between  CEO busyness and age in this relationship.Method: Cluster regression with fixed effects was used to examine 1,569 firm-years of non-financial firms listed on the Indonesia Stock Exchange from 2010-2019.Findings: The results show that firms led by masculine-faced CEOs proved to be statistically significant in increasing the readability of MDA reports, making it easier for them to read and understand. However, our findings also show that CEO busyness and age weaken the relationship between CEO facial masculinity and the readability of MDA reports. Novelty: This study is the first to examine the relationship between CEO facial masculinity and MDA readability. This study has implications for corporate management and regulators.
Determining Factors of Asset Misappropriation Tendency by Employees in Perspective of Fraud Hexagon Theory Farlina Wahyulistyo; Nur - Cahyonowati
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.42090

Abstract

AbstractPurpose: This study aims to provide empirical evidence and analyze factors that contribute to asset misappropriation by employees through the fraud hexagon theory perspective. The theory consists of six components that trigger fraud, such as stimulus (incentives), opportunities, rationalization, capabilities, ego, and collusion. In this study, the stimulus factor is divided into financial and non-financial (job pressure).Method: The study obtains data by distributing questionnaires to 218 participants employees from 5 departments of XTZ Hospital in Semarang. Only those who work in structural and functional positions are the participants, considering they are responsible for the hospital asset management. To collect data, this study implements a proportional stratified random sampling method, and test the hypothesis by using the 7.0 version of WarpPLS analysis tool.Findings: The results indicate that financial pressure, opportunity, capability, ego, and collusion influence asset misappropriation. Meanwhile, non-financial pressure (job pressure) and rationalization do not contribute to misappropriation.Novelty: This research implies an overview of why the management has to carefully review the factors that lead to asset misappropriation in the workplace. Besides, these can be used for formulating guidelines to prevent misappropriation. Keywords: Financial pressure, fraud hexagon theory, asset misappropriation
Examining the UTAUT Framework in Understanding the Perception-Intention Dynamics of Accounting Information Systems in the Age of Industry 4.0 Asrori Asrori; Muhammad Ihlasul Amal
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i1.43184

Abstract

Purpose: This research investigates the relationship between students' perceptions of a digital accounting laboratory and their intention to utilize it. This research is conducted in response to the challenges and opportunities posed by the Fourth Industrial Revolution and the Digital Economy.Method: The study adopts the Unified Theory of Acceptance and Use of Technology (UTAUT) to understand and explain the factors influencing students' intention to use the Digital Accounting Laboratory. Data were collected from students in the Department of Accounting at the Faculty of Economics and analyzed using SEM-PLS statistical method.Findings: The research findings indicate that students' intention to utilize the Digital Accounting Laboratory for project-based learning, to enhance their competency in digital accounting during the era of the Industrial Revolution 4.0 and the Digital Economy is significantly high. The intention is positively influenced by performance expectations, effort expectancy, social influences, and facilitating conditions. Furthermore, the use of Digital Accounting Laboratories contributes to improving students' competence in digital accounting, aligning with the needs of business entities in the Industrial Revolution 4.0 era and the Digital Economy.Novelty: This research contributes to the field by providing insights into developing and utilizing digital technologies in accounting education. Establishing a Digital Accounting Laboratory and its positive impact on students' intention and competence in digital accounting offer new perspectives for adapting to the challenges and opportunities of the Industrial Revolution 4.0 and the Digital Economy.
Does IFRS Impact Earnings Management of the JSE Firms Adedeji Daniel Gbadebo
Jurnal Dinamika Akuntansi Vol 15, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.44096

Abstract

Purpose: The paper considers how IFRS impacts discretionary accruals under the assumption that managers do not exercise discretion over revenue when involve in earnings management. The paper verifies whether the change in earnings management is due to time variation and should not be attributed the implementation of IFRS.Method: The paper employs random effects regression to examine the relationship between Jones model’ based discretionary accruals and IFRS-adoption, alongside other time-varying firm’s specific covariates including financial leverage, cash flow from operations, asset returns, equity returns, firms’ growth, firms’ size, and boot to market value.Findings: The paper finds that the estimate for the IFRS dummy was negative and significant, an indication that IFRS causes significant reduction in the discretionary accruals. Since earnings management is reduced after the adoption, this implies that IFRS has positive effects in practices. The paper further finds that earnings management is not purely time-driven and that it is robust to some specific covariates such as firm size, growth, and leverage.Novelty: The paper is novel because findings have importance for regulations, firms’ operations and future investigations. The evidence provides guidance to auditors in financial reporting, policy makers during policy formulation, investors in making informed decisions and regulators in their enforcement processes for the capital market.

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