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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 571 Documents
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Chief Financial Officer Educational Background and Company Performance
Jurnal Dinamika Akuntansi Vol 14, No 1 (2022): March 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.v14i1.34471

Abstract

Purpose: This study aims to examine the relationship between the Chief Financial Officer (CFO) education background and company performance. We identified educational background levels, namely bachelor, master, doctorate, and certification.Method: This study uses 1176 sample companies listed on the Indonesia Stock Exchange IDX in2014-2017. This study uses purposing sampling and testing Ordinary Least Square Regression STATA 14.Finding: This study found that companies with only a CFO with a specific educational background of CFO is significantly impact on company performance. Master’s educational experience and certification show a negative relationship while the rest are unrelated to company performance, but bachelor and doctoral degree show otherwise.Novelty: This research contributes empirically to the development of the literature. It practically provides consideration for stakeholders to pay more attention to the educational qualifications of CFOs regarding the company’s spatial reporting policies.
Quantification Methods of Construction Claims in the Audit Process: Evidence from Indonesia
Jurnal Dinamika Akuntansi Vol 14, No 1 (2022): March 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.v14i1.34441

Abstract

Purpose: This study aims to evaluate the quantification method of construction claims (QMCC) used in the audit process based on the damage theory framework. An accurate quantification of claims is essentially needed to avoid construction disputes. However, earlier studies are still vague in shed light on applying the most appropriate QMCC to quantify the claims that arise from a vari- ation order (VO).Method: We conduct a case study using a mixed-methods approach. Surveys were given to 39 audi- tors at various levels (team, supervisor, and coordinator) to obtain auditors’ perceptions about the relevance of the assessment criteria according to the damage theory. We analyzed the data quantita- tively using non-parametric test Kruskal-Wallis/Mann-Whitney. Furthermore, in-depth interviews were conducted to 6 auditors and 2 related parties to identify the QMCC that conforms with the damage theory. Transcripts were analyzed qualitatively using theme analysis.Finding: There is similarities in the auditors’ perception in accepting the assessment criteria accord- ing to the damage theory. Quantification of claims in the audit process requires supporting evidence and causal link. In this study, we proposed three methods that can be applied using an estimated value approach.Novelty: The QMCCs proposed have novelty in terms of contractual aspects, causality, and support- ing evidence as a basis for analysis to eliminate opportunistic behavior from the parties.
The Impact of Bank-Specific and Macro Economic Factors on Profitability in Small Banks Soesetio, Yuli; Waffiudin, Waffiudin; Rudiningtyas, Dyah Arini; Siswanto, Ely
Jurnal Dinamika Akuntansi Vol 14, No 1 (2022): March 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.v14i1.33532

Abstract

Purpose: The objective of this study is to decide whether the profitability of small banks is shaped by bank-specific and macro economic factors including liquid ratio, loan to deposits ratio, deposit to assets ratio, capital adequacy ratio, firm size, GDP growth, and inflation.Method: The sample selected using purposive sampling technique as many as 77 units of analysis consisting of 42 banks in the BUKU 1 category and 35 banks in the BUKU 2 category registered with OJK since 2014-2019. After eliminated the outlier data, there were 413 observations as panel data. The analytical method used in this study is the regression panel fixed effect model and random effect model.Findings: The results indicate that liquidity and loan to deposit ratio positively affects small banks profitability in Indonesia. Meanwhile, size, deposit to asset ratio, capital adequacy ratio, and GDP growth negatively affects profitability. Nevertheless, inflation does not affect profitability. This study mention that small bank’s managers need to deal with and take notice to the bank operational well i.e liquidity and loan to deposit ratio.Novelty: This research investigates the outcome of bank-specific and macro economic factors on profitability in small banks period 2014-2019. The earlier research only check-out those variables solely and spotlight on distinctive samples and distinctive period. This study has implication for banking sector especially for small bank to pay more attention, strengthen, and maintain the exis- tence of their business through several ways, increasing and optimizing the level of equities owned to make assets increase and the cost of the funding structure becomes optimal. 
Corporate Governance and Audit Report Lag on Financial Sector Companies Listed in IDX 2018-2020
Jurnal Dinamika Akuntansi Vol 14, No 1 (2022): March 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.v14i1.34603

Abstract

Purpose: This study aims to determine the effect of corporate governance practices on the length of time for the annual financial statement audit that called Audit Report Lag (ARL).Method: This research used quantitative approach with a multiple linear regression models through ordinary least square and classic assumptions test. Selection of the sample using purposive sampling method, from financial sector company listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020, 250 data were selected as a sample.Findings: It was found that board size, audit committee meeting and audit opinion variable give negative effect on ARL. Besides, Audit committee size give positive effect on Audit Report Lag.Novelty: This study enriched the literature by finding out that “others” sub sector in financial company didn’t have a specific regulation whereas previous research only focus on bank which alreasy have a strict regulation. This research’s implication is expected to give wider insight to company and regulator that can help them publish their financial reports on time.
THE ROLE OF QUALITY CONTROL ON THE FORMATION OF AUDITOR’S PROFESSIONAL SKEPTICISM
Jurnal Dinamika Akuntansi Vol 14, No 1 (2022): March 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.v14i1.35706

Abstract

AbstractPurpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, Indonesia. Data were collected using questionnaires distributed to 100 respondents with only 78 returned while the hypotheses were tested through the use of multiple regression methods.Findings: The results showed two hypotheses, the first and third, were not accepted. This, therefore, means time pressure does not affect professional skepticism and there was no moderating effect of quality control on this relationship. The remaining two hypotheses, second and fourth, were accepted. This indicates there was an influence of external locus of control on professional skepticism and quality control was able to moderate this effect.Novelty: The research’s originality was the use of Professional Skepticism variable which is made up of ethical dilemmas, knowledge and experience gap, deadline pressure, auditor characteristic, and feedback. However, several situational factors like the quality control are usually adopted in a public accounting firm as a moderating variable to improve the direct effect of certain determinants on professional skepticism Keywords: Professional skepticism, Time pressure, Locus of Control, Quality Control
COMPANY SIZE AS A MODERATING VARIABLE ON ENTERPRISE RISK MANAGEMENT DISCLOSURE OF BANKING COMPANIES IN INDONESIA
Jurnal Dinamika Akuntansi Vol 14, No 1 (2022): March 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.v14i1.35621

Abstract

Purpose: This research aims to review the relationship of the board of commissioners, the ownership concentration, the audit committee meetings, and the risk management committee with enterprise risk management disclosure moderated by the company size.Method: The population for this study was 46 banking companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample selection was carried out using the purposive sampling technique which resulted in 39 companies with 117 analytical units performed using documentation techniques. Data were analyzed using moderating regression analysis based on Ordinary Least Square (OLS).Findings: The outcome of this research showed that the board of commissioners and audit committee meetings had a positive effect on the enterprise risk management disclosure while the ownership concentration and risk management committee did not affect the enterprise risk management disclosure. The company size can moderate the influence of the board of commissioners and audit committee meetings but is not able to moderate the influence of the ownership concentration and risk management committee. The findings prove companies that have a good board of commissioners and a competent audit committee can trigger companies to disclose enterprise risk management broadly.Novelty: This study adds company size as moderating variable. Based on the investment concept, namely high-risk high return, and low-risk low return. When the company wants to get big returns, the company will face big risks as well. This is directly proportional to companies with large sizes. The bigger company so the higher the risks faced by the company. This is also related to the disclosure of the risks. 
Understanding Human Behavior in Wealth and Assets through Ethnographic Analysis (Study Case on Mapping Human Preferences in Reporting Tax)
Jurnal Dinamika Akuntansi Vol 14, No 1 (2022): March 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.v14i1.31278

Abstract

Purpose: This study is motivated by the tax amnesty phenomenon, which demonstrates that many taxpayers do not fully report their taxes and keep their assets in tax haven country. This study aims to gain a better understanding of the diverse behaviors of taxpayers with their varying life experiences and perspectives on their wealth and assets.Method: This study employs ethnographic methods to accomplish these objectives. Ethnography is a qualitative method by which researchers can examine the culture of groups over a specified or extended period of time.Finding: The results of this study indicate that each individual has different tax reporting preferences. Most of the respondents were chosen by portion system in personality indicator. However, when it comes to reporting their wealth and assets they tend to covered their asset and could not fully trust the government.Novelty: This research has implications for the world of taxation in terms of better understanding human behavior, as taxpayers when it comes to reporting tax.
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 

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