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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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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.
Quality of Sustainability Disclosure, Foreign Board, and Firm Performance? Evidence from Indonesia ARMADANI, ARMADANI; ZAREFAR, ARUMEGA
Jurnal Dinamika Akuntansi Vol 15, No 2 (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.v15i2.40138

Abstract

Purpose: This study intends to investigate the impact of sustainability disclosure and foreign board quality on firm performance. This research also analyzes the impact of each category of sustainability disclosure quality on company performance.Method: General Least Square (GLS) is the analytic method used to test the hypothesis. 315 observations from 46 chemical and basic industries compose the sample.Findings: This study reveals that the quality of sustainability disclosure and the presence of foreign boards have a considerable favorable impact on the performance of companies. Then, the additional study revealed that the social and environmental categories had a considerable positive impact on the organization’s success. In addition, there is no correlation between the economic category and the company’s performance. Novelty: To the author’s knowledge, this is the first study to examine Indonesia’s chemical and basic industrial sectors. This research is distinctive in that it employs a more thorough sustainability disclosure quality measurement, namely developing a measuring instrument with analysis content based on GRI Guidance. Then, this study examines the relationship between the quality of sustainability disclosure and firm performance.
Does Executive Compensation Reinforce the Influence of Political Connection and Investment Opportunity Set on Firm Value? Kholid, Arif Wahyu Nur; Rahmawati, Evi
Jurnal Dinamika Akuntansi Vol 15, No 2 (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.v15i1.44081

Abstract

Purpose: Executives may be crucial in managing the political connection and investment opportunity set (IOS). Compensations are given to motivate executives to enhance their performance to manage it. Therefore, this study examined the moderation of executive compensation in the influence of political connections and IOS on the firm value.Method: The study used samples of all listed companies in IDX and applied a quantitative approach from 2015 to 2020. Research data were obtained from www.idx.co.id and OSIRIS. This research employed a purposive sampling method, with a firm year of 1,242 observations. Hypothesis testing was carried out utilizing multivariate regression using panel data. This research used the Fixed Effect Model to process the data and employed the different proxies for measuring IOS to examine the robustness model.Findings: This study discovered that IOS positively affected firm value. Furthermore, using different measurements of IOS, this study consistently found that IOS positively affected firm value. Moreover, when IOS was measured by MVBV, the moderating variable of executive compensation provided significant results because there was a wedge of measurement between the MVBV and Tobin’s Q. However, this study could not find that executive compensation had a moderate effect. It indicated that the executive compensation could not reinforce the interaction between IOS and political connections on firm value. In addition, political connections did not influence the firm’s value. On the other hand, the IOS positively affected firm value. Even though IOS was regressed using another proxy, i.e., MVBV and Net PPE, the result was still reliable that IOS positively affected firm value.Novelty: This study was developed from previous research by considering executive compensation as a moderating variable and examined two proxies to measure the IOS and developed one proxy, i.e., net PPE ratio, to measure IOS. Furthermore, this study used the balance panel method, with an observation period of six years.
Determinants of Voluntary Compliance on A Changing Tax Policy Cahyonowati, Nur; Ratmono, Dwi; Dewayanto, Totok
Jurnal Dinamika Akuntansi Vol 15, No 2 (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.v15i2.42723

Abstract

Purpose: This study aims to examine the effect of trust, power, procedural fairness, distributive fairness, tax morale, and tax complexity on voluntary compliance. This study is conducted in an environment where taxpayers have to adopt new practices in tax reporting.Method: This study applied a survey of staff and lecturers in one of the state universities in Semarang, Central Java. The questionnaires were distributed online. The final sample comprised 165 participants. The regression model will be analyzed using SmartPLS.Findings: The results suggested that procedural fairness, distributive fairness, and tax morale had a significant role to achieve voluntary compliance. However, this study failed to provide empirical evidence about the effect of trust, power, and tax complexity on voluntary compliance.Novelty: The dynamic at the organizational level has brought consequences for the members of the organization. The consequence includes a practical change in tax reporting i.e. from zero payment in tax returns to underpayment in tax returns. Under this background, this study investigates voluntary compliance and its determinants. The investigation is important since the practical changes in tax reporting tend to increase the tax burden, which could promote tax evasion.
The IT Governance Role on Internal Accountability and Performance in Higher Education Institutions: Testing the Intervening Role of Performance Measurement System and IT Capabilities Sofyani, Hafiez; Pratolo, Suryo; Putra, Wahyu Manuhara
Jurnal Dinamika Akuntansi Vol 15, No 2 (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.v15i2.43150

Abstract

Purpose: This study examined the role of IT governance practices on internal accountability and performance of higher education institutions (HEIs) through two intervening variables, namely performance measurement system (PMS) and IT capabilities. Also, it examined the IT governance role in PMS implementation and IT capabilities.Method: This study was conducted at HEI on the Island of Java using a survey approach with hypothesis testing by employing a structural equation modelling-partial least square technique (SEM-PLS). 149 HEIs were successfully included in this study.Findings: The results implied that IT governance could directly promote good PMS implementation and IT capabilities. Furthermore, IT governance was found not to be directly related to internal accountability and performance of HEIs, but it had to go through the PMS implementation as intervening. These results indicate that good IT governance did not necessarily provide added value to HEIs if it is not accompanied by a good PMS implementation. Novelty: This study presents empirical evidence that addresses the research gap on the role of IT governance on internal accountability and performance by putting the PMS policy as intervening variable. This study also presents novelty in terms of setting, namely HEIs where competitive advantage is needed to maintain viability, in the midst of increasingly stringent HEIs competition.
Cyber Risk Management Disclosure of State-Owned Enterprises Sari, Yeni Priatna; Suhardjanto, Djoko; Probohudono, Agung Nur; Honggowati, Setianingtyas
Jurnal Dinamika Akuntansi Vol 15, No 2 (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.v15i2.44817

Abstract

Purpose:The purpose of this research is to compile a cyber risk management disclosure index of State-Owned Enterprises (SOEs). This index is used to provide an overview of the disclosures that are expected by the stakeholders which are disclosed in the annual report of SOEs. Disclosure of cyber risk management is important for a business entity to show that the entity has readiness in facing digital technology which is one of the keys to the company's success.Method:The research method used is mixed method. The type of data is primary data sourced from Forum Group Discussion (FGD) inviting SOE Directors, audit committees, investors, risk management practitioners, and academics on how important the cyber risk management disclosure items formulated earlier are.  Thirty corporate and SOE practitioners have been interviewed and internal auditor practitioners in SOEs have been sources of validity. The steps in compiling the index are first collecting cyber risk management disclosure items from the previous research and looking at ISO 31000 provisions regarding risk management.Findings: The result of this study is the composition of the cyber risk management disclosure index as many as 18 (eighteen) items with weighting on each disclosure item.Novelty:The novelty of this study is the formulation of a cyber risk management measurement index which is very important in relation to risk management in a company.  This research is important to be carried out as a formulation of indicators for cyber risk management management carried out by the company. Researchers anticipate that this cyber risk management disclosure index will help the government create disclosure items for cyber risk management and serve as a norm for disclosing SOE cyber risk management in its annual report. 
Fraudulent Financial Statement on The Property and Real Estate Sector in Indonesia and Malaysia Jati, Kuat Waluyo; Setiyani, Nur Anisa’
Jurnal Dinamika Akuntansi Vol 15, No 2 (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.v15i2.47482

Abstract

Purposes: The research aims to test and determine the influence of the components in the fraud hexagon on fraudulent financial statements.Methods: The population in this research are property and real estate sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in 2020-2022. The study’s sampling technique used purposive sampling to obtain 77 companies with 187 units of analysis. Data were analyzed by panel data regression analysis using Eviews 12.Findings: The results show that financial targets, the nature of the industry, and ineffective monitoring positively and significantly affect fraudulent financial statements. Meanwhile, external pressure and the frequent number of CEO pictures reduce fraudulent financial statements. As for director experience, political connections and changes in auditors do not affect fraudulent financial statements.Novelty: Novelty in this research, namely the use of populations in Indonesia and Malaysia. The proxy used to represent the capability element also uses the director experience variable, which is rarely used in previous research.
Board of Commissioners Educational Background And Sustainability Report Quality Tanputra, Sebastian; Harymawan, Iman; Nasih, Mohammad
Jurnal Dinamika Akuntansi Vol 15, No 2 (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.v15i2.42263

Abstract

Purpose: This research is aims to determine the relationship between the educational background of the board of commissioners on the quality of the sustainability report in companies listed on the Indonesia Stock Exchange.Method: Sources of research data consist of the annual reports, sustainability reports, global reporting websites (GRI), and Quacquarelli Symonds (QS) World University Ranking. The sampling method used was side purposive, in order to obtain as many as companies that had met the criteria to be used as research samples for 5 (five) years, 2015-2019 which is 258 companies. This study uses a multiple regression model with a cluster by the firm from STATA 14 software to determine the direction and magnitude of the influence of independent variables on the dependent variable.Findings: This study found that the BOC educational background with undergraduate degree from reputable university showed a positive and significant relationship towards sustainability report quality. In contrast, educational background defined by level of education indicates insignificant effect towards sustainability report.Novelty: the role of BOC in Indonesia is to supervise the quality of the company's report, therefore those results indicate that top-level universities have a role to form character and concern for environmental problems.

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