Jurnal Dinamika Akuntansi最新文献

ESG, Financial Performance, and the Moderating Role of ESG Controversies ESG、财务绩效和ESG争议的调节作用

Jurnal Dinamika Akuntansi Pub Date : 2025-04-11 DOI: 10.15294/jda.v17i1.17301

Suci Rahmadini, Dwi Hartanti

{"title":"ESG, Financial Performance, and the Moderating Role of ESG Controversies","authors":"Suci Rahmadini, Dwi Hartanti","doi":"10.15294/jda.v17i1.17301","DOIUrl":"https://doi.org/10.15294/jda.v17i1.17301","url":null,"abstract":"Purposes: This study aims to examine the relationship between Environmental, Social, and Governance (ESG) performance and financial performance (FP) and examine the relationship between ESG Controversies (ESGC) and FP, either directly or through moderation roles. Methods: This study used a quantitative approach with random effect panel data regression and secondary data obtained from Refinitive-Datastream. The sample in this study was 175 observations of non-financial sector companies on the IDX during 2019-2023. Findings: The study showed that ESG performance had a significant positive relationship with Tobin’s Q. However, subsequent findings found that ESGC had no significant relationship with FP, directly or through interactions with Tobin’s Q. Novelty: This study provides new insights by filling in the gaps in previous research that examined the direct relationship between ESG, ESGC, and FP. This study will consider how the moderation role of ESGC or negative issues can affect the relationship in the context of the Indonesian market. However, with the limited sample covering Indonesia, the study results are difficult to generalize globally. Further, this study suggests expanding the sample to other sectors or companies in other countries to improve generalizations.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"17 1","pages":"34-49"},"PeriodicalIF":0.0,"publicationDate":"2025-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://journal.unnes.ac.id/journals/jda/article/download/17301/3694","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147922085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Kriteria Rekrutmen dan Seleksi Pendidik di Pondok Pesantren As-Sa'adiyah Samarinda

Jurnal Dinamika Akuntansi Pub Date : 2023-07-05 DOI: 10.18326/dinamika.v4i1.53-62

Ma’rifatul Hasanah, Rina Delvani, Vernalita Anata Dharmayanti, Afita Nur Hayati

引用次数: 0

Peran Content Creator Media Sosial dalam Perspektif Sosiologi Komunikasi di Era Endemi Covid-19 社交媒体创建者在Endemi Covid-19的通信社会学观点中的作用

Jurnal Dinamika Akuntansi Pub Date : 2023-07-05 DOI: 10.18326/dinamika.v4i1.33-52

Muna Khansa Mufidah

{"title":"Peran Content Creator Media Sosial dalam Perspektif Sosiologi Komunikasi di Era Endemi Covid-19","authors":"Muna Khansa Mufidah","doi":"10.18326/dinamika.v4i1.33-52","DOIUrl":"https://doi.org/10.18326/dinamika.v4i1.33-52","url":null,"abstract":"AbstractThe use of social media has now become a necessity and even a priority for some Indonesian people, including the millennial generation. Moreover, since the Covid-19 outbreak in 2020, so many workers have switched professions to become content creators. On the other hand, we have seen a lot of various news in the mass media, ranging from the report of success obtained by using social media to information about kidnapping, fraud, prostitution, and so on. But from another point of view, the sociology of communication will provide an explanation that is relevant to the current situation of society, so that every individual, including content creators as members of society, can adapt to the development of various phenomena that arise in their society. The purpose of this study was to determine the role of social media content creators from the perspective of the sociology of communication in the Covid-19 endemic era. The research method uses a qualitative approach to phenomenology. Data collection techniques using observation, interviews, and documentation. Provisions on the number of informants selected based on purposive sampling technique, as many as 7 youths. The research findings were analyzed by qualitative descriptive analysis. The results showed that seven content creators created content with themes related to real life, such as culinary, da'wah, tahsin science, home design, typography, Canva design, and copywriting. From the perspective of the sociology of communication, content creators have a significant role in providing content that is informative, educative, inspiring, entertaining, and profitable for the audience.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85227231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Ilusi Kemitraan dalam Wacana Ekonomi Berbagi 经济学共享伙伴关系的幻想

Jurnal Dinamika Akuntansi Pub Date : 2023-07-05 DOI: 10.18326/dinamika.v4i1.1-12

Hasan Labiqul Aqil

{"title":"Ilusi Kemitraan dalam Wacana Ekonomi Berbagi","authors":"Hasan Labiqul Aqil","doi":"10.18326/dinamika.v4i1.1-12","DOIUrl":"https://doi.org/10.18326/dinamika.v4i1.1-12","url":null,"abstract":" AbstractThe emergence of various digital platforms in the era of the internet technology revolution, in addition to giving birth to various new job types, also gives rise to a new term for workers, the term ‘mitra’ in the \"gig economy\" and gradually replacing previous terms such as buruh, karyawan, pegawai. This article attempts to decode the meaning of \"mitra\" using Norman Fairclough's critical discourse analysis (CDA) which studies the use of language (verbal and written) as a form of social practice. Through Fairclough's three CDA levels; Text (micro level) is seen as a representation of something containing a certain ideology; Discursive practice (meso level) refers to the production, distribution, and consumption of text; Socio-cultural practice (macro level) refers to the context outside of the text such as the context of society, culture, and politics that influence the existence of text, we can reflect the ideological effects that reproduce unequal power relations in the word \"mitra\" used by various digital platforms. The term \"mitra\" referring to the ideology of \"platform capitalism\" makes them not considered as \"pekerja\" or \"buruh\" and eliminating them as legal subjects protected by the Labor Law. The problem is also the new work relationship is still unclear in many aspects, which can lead to exploitation of \"mitra\" by the company. Keywords: critical discourse analysis, ilusi kemitraan, gig economy, platform capitalism.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83743291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pemanfaatan Museum Sumpah Pemuda sebagai Sumber Belajar melalui Teknologi Virtual Reality 利用青年誓词博物馆作为虚拟现实技术的学习资源

Jurnal Dinamika Akuntansi Pub Date : 2023-07-05 DOI: 10.18326/dinamika.v4i1.13-32

Muhammad Afif Maghfur, Shafa Audilla R, Shofyan Fatkhurrohman, Tyara Priyanidya Y, Wahyo Setyoning

{"title":"Pemanfaatan Museum Sumpah Pemuda sebagai Sumber Belajar melalui Teknologi Virtual Reality","authors":"Muhammad Afif Maghfur, Shafa Audilla R, Shofyan Fatkhurrohman, Tyara Priyanidya Y, Wahyo Setyoning","doi":"10.18326/dinamika.v4i1.13-32","DOIUrl":"https://doi.org/10.18326/dinamika.v4i1.13-32","url":null,"abstract":" AbstractThis research aims to explore the utilization of the Youth Pledge Museum as a learning resource through Virtual Reality (VR) or Virtual Tour technology, and to understand the process of using VR in history education. The research adopts a qualitative method with a phenomenological approach. The focus of the study includes three main components: 1) Museum collections and their management, 2) The process of utilizing the Youth Pledge Museum collections as a source of historical learning through VR technology, and 3) The role of teachers in history education through VR technology. Data for the research were collected through observation, semi-structured interviews, and document analysis related to the Youth Pledge Museum and the use of VR in history education. This article describes the various collections held by the Youth Pledge Museum and the technologies that have been developed, including Virtual Reality (VR), which can be used in history education. The steps for using VR in history education include: 1) Selecting a relevant Virtual Reality museum for the learning material, 2) Preparing the necessary applications and equipment, 3) Setting up an Android phone, 4) Ensuring internet connectivity, 5) Finding the link to the Virtual Reality content of the Youth Pledge Museum, 6) Accessing the discovered link and starting the Virtual Tour. As a form of technology-integrated learning, the use of VR is expected to accommodate the development of 21st-century skills and encourage students to become active learners. This approach aligns with the student-centered learning concept applied in the independent curriculum, allowing students to construct their own knowledge.Keywords: museums, youth pledges, learning resources, Virtual Reality.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82892310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peran Orang Tua Terhadap Pendidikan Karakter Anak 父母对孩子性格教育的作用

Jurnal Dinamika Akuntansi Pub Date : 2023-07-05 DOI: 10.18326/dinamika.v4i1.63-73

Bayu Bayu Widiyanto, Nurfaizah Nurfaizah

引用次数: 0

Reading the CEO's Face: The Effect of Facial Masculinity on the Readability of MD&A Reports 阅读CEO的脸：面部男性气质对MD&A报告可读性的影响

Jurnal Dinamika Akuntansi Pub Date : 2023-07-03 DOI: 10.15294/jda.v15i1.42995

Yulianti Raharjo, I. Harymawan, Y. Permatasari, K. A. Kamarudin

引用次数: 0

Determining Factors of Asset Misappropriation Tendency by Employees in Perspective of Fraud Hexagon Theory 欺诈六边形理论视角下员工资产挪用倾向的决定因素

Jurnal Dinamika Akuntansi Pub Date : 2023-07-03 DOI: 10.15294/jda.v15i1.42090

Farlina Wahyulistyo, Nur Cahyonowati

{"title":"Determining Factors of Asset Misappropriation Tendency by Employees in Perspective of Fraud Hexagon Theory","authors":"Farlina Wahyulistyo, Nur Cahyonowati","doi":"10.15294/jda.v15i1.42090","DOIUrl":"https://doi.org/10.15294/jda.v15i1.42090","url":null,"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","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49544937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Fundamental Analysis of Financial Ratios in Stock Price: Do Loss and Firm Size Matter? 股价财务比率的基本分析:亏损和公司规模重要吗?

Jurnal Dinamika Akuntansi Pub Date : 2023-04-03 DOI: 10.15294/jda.v15i1.40072

S. N. Aini, Adib Minanurohman, Nurul Fitriani

引用次数: 0

Sustainability Reporting, Foreign Ownership, Firm Value as a Function of Investment Opportunity Set 可持续性报告、外资所有权、作为投资机会集函数的企业价值

Jurnal Dinamika Akuntansi Pub Date : 2023-03-31 DOI: 10.15294/jda.v15i1.35793

Vanisa Nur Hasanah, E. Nuraina, F. Styaningrum

{"title":"Sustainability Reporting, Foreign Ownership, Firm Value as a Function of Investment Opportunity Set","authors":"Vanisa Nur Hasanah, E. Nuraina, F. Styaningrum","doi":"10.15294/jda.v15i1.35793","DOIUrl":"https://doi.org/10.15294/jda.v15i1.35793","url":null,"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.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43433982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2