Jurnal Dinamika Akuntansi
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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571 Documents
<![CDATA[Corporate Governance and Sustainability in Indonesia: The Moderating Role of Institutional Ownership ]]>
<![CDATA[Andreas - Tan]]>;
<![CDATA[Arumega - Zarefar]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v14i2.37064
<![CDATA[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.]]>
<![CDATA[Retaliation, Obedience Pressure, and Investigative Decisions on Whistleblowing Allegations: An Experimental Study ]]>
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Rahayu Dewi Zakiyah]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v14i2.38032
<![CDATA[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. ]]>
<![CDATA[Abstracting the Debate over Fair Value Measurement and Arm's Length Principle: Implications for Tax Purposes ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Ismail Khozen]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v14i2.39155
<![CDATA[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.]]>
<![CDATA[The Self-Esteem, Moral Courage, and Whistleblowing: Case of Corporate Accounting Staff in Indonesia ]]>
<![CDATA[Mukhlasin Mukhlasin]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v14i2.39547
<![CDATA[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.]]>
<![CDATA[The Relationship Between Family Firm Heterogeneity and Tax Avoidance ]]>
<![CDATA[Ary Zalaza Ceradhina Rahmadhani]]>;
<![CDATA[Heru Tjaraka]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v14i2.37739
<![CDATA[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.]]>
<![CDATA[Transparency of Shariah Supervisory Board Information in Islamic Banks of Indonesia and Malaysia: The Effect of Islamic Corporate Governance ]]>
<![CDATA[Gusrianti Gusrianti]]>;
<![CDATA[Putri Hendra Sari]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 15, No 1 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v15i1.38232
<![CDATA[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.]]>
<![CDATA[The Effect of Role Conflicts on Turnover Intention Auditors of Public Accounting Firms in The Covid-19 Pandemic ]]>
<![CDATA[Jurica Lucyanda]]>;
<![CDATA[Monica Weni Pratiwi]]>;
<![CDATA[Shofiyah Hady]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 15, No 1 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v15i1.41062
<![CDATA[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.]]>
<![CDATA[Sustainability Reporting, Foreign Ownership, Firm Value as a Function of Investment Opportunity Set ]]>
<![CDATA[Vanisa Nur Hasanah]]>;
<![CDATA[Elva Nuraina]]>;
<![CDATA[Farida Styaningrum]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 15, No 1 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v15i1.35793
<![CDATA[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.]]>
<![CDATA[Fundamental Analysis of Financial Ratios in Stock Price: Do Loss and Firm Size Matter? ]]>
<![CDATA[Siti Nur Aini]]>;
<![CDATA[Adib Minanurohman]]>;
<![CDATA[Nurul Fitriani]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 15, No 1 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v15i1.40072
<![CDATA[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.]]>
<![CDATA[Reading the CEO's Face: The Effect of Facial Masculinity on the Readability of MD&A Reports ]]>
<![CDATA[Yulianti Raharjo]]>;
<![CDATA[Iman Harymawan]]>;
<![CDATA[Yani Permatasari]]>;
<![CDATA[Khairul Anuar Kamarudin]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 15, No 1 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v15i1.42995
<![CDATA[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.]]>
