Jurnal Dinamika Akuntansi dan Bisnis最新文献

Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island 财务报告质量的决定因素：苏门答腊岛地方政府的证据

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-03-15 DOI: 10.24815/jdab.v11i1.31788

Clara Aurelia, Poppy Nurmayanti, Ulfa Afifah, Doddy Setiawan

{"title":"Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island","authors":"Clara Aurelia, Poppy Nurmayanti, Ulfa Afifah, Doddy Setiawan","doi":"10.24815/jdab.v11i1.31788","DOIUrl":"https://doi.org/10.24815/jdab.v11i1.31788","url":null,"abstract":"This study aims to investigate determinants of financial reporting quality (FRQ) local government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit opinion from the Indonesian Supreme Audit Board (ISAB) for each local government sample. The tested independent variables are capital expenditure, characteristics of local governments (size, financial independency, and local government status), and mayor’s characteristics (experience and age). Data were obtained from the summary of semester audit results of ISAB, official website of the ministry of finance and the local governments in Sumatera Island. Total samples are 143 local governments and the period of study is 5 years (2016 – 2020, or 715 observations). Using the multinomial logistic regression, this study found that a lower ratio of capital expenditure, smaller local governments, local government in city areas, and local governments led by older and experienced mayor are associated with higher financial reporting quality. This study also uncovered that mayor education level and mayor graduated from the Institute of Public Administration (or IPDN) have positive influence of financial reporting quality of the local governments.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"123 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140237708","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

CEO Busyness and Earnings Management: Evidence from Non-financial Companies listed in Indonesian Stock Exchange 首席执行官的忙碌程度与收益管理：印度尼西亚证券交易所非金融类上市公司的证据

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-03-08 DOI: 10.24815/jdab.v11i1.27437

Fudhla Zakiya, Taufiq Arifin

引用次数: 0

Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality 信息技术治理与地方政府组织的绩效：检验会计信息系统质量的中介作用

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-03-04 DOI: 10.24815/jdab.v11i1.31758

H. Sofyani, Mar’atussholichah Kurnia Sani, Adli Zuliansyah Putra, Dovi Septiari

引用次数: 0

Empirical Evidence of ESG Disclosure's Impact on Corporate Investment Decision in Indonesia 印度尼西亚环境、社会和公司治理信息披露对企业投资决策影响的经验证据

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-03-04 DOI: 10.24815/jdab.v11i1.31466

Suham Cahyono, Vira Ayu Damayanti, Ardianto Ardianto

引用次数: 0

What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies CEO 权力对综合报告有何影响？印度尼西亚上市公司的证据

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-03-03 DOI: 10.24815/jdab.v11i1.31952

Putri Nurmala, A. S. Adiwibowo

引用次数: 0

Corporate Governance and Cash Holdings among Non-Financial Companies Listed in the Nigerian Exchange Group 尼日利亚交易所集团非金融类上市公司的公司治理与现金持有量

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-02-28 DOI: 10.24815/jdab.v11i1.32508

Agbonrha-Oghoye Imas Iyoha, Victor Chukwudeme Odu, O. Omokhudu

{"title":"Corporate Governance and Cash Holdings among Non-Financial Companies Listed in the Nigerian Exchange Group","authors":"Agbonrha-Oghoye Imas Iyoha, Victor Chukwudeme Odu, O. Omokhudu","doi":"10.24815/jdab.v11i1.32508","DOIUrl":"https://doi.org/10.24815/jdab.v11i1.32508","url":null,"abstract":"The exogenous shocks that necessitate firm deviation from a target cash holding vary across firms and institutional environments, hence the need for the study. This study examines the relationship between corporate governance (CG) and cash holdings among non-financial companies in the Nigerian Exchange Group between 2011 and 2020. The number of populations is 133 non-financial firms. As not all firms disclosed publicly comprehensive annual reports the number of final samples is 88 firms. Generalized Method of Moments (GMM) and the quantile techniques were adopted. With a speed of adjustment (SOA) of 0.75 and a time frame of one year, three months, and four days (1/0.749 = 1.34), the result reveals a partial dynamic adjustment to target cash holdings. The quantile estimation generally reveals low cash holdings and high SOA dynamics, and it is significant at 5% level. With exception of board gender diversity and institutional ownership, variables such as board independence, size, and chief executive officer equity ownership exhibit a significant inverse impact on cash holdings at a 5% level. Relying on the dynamic trade-off and agency theories, the results conform to a prior expectation. This study recommends that a manager should formulate strategic financial policy based on a firm’s specific SOA.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140420552","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

They Have Never Changed: Accountants in Movies 他们从未改变电影中的会计师

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-02-28 DOI: 10.24815/jdab.v11i1.33428

A. Suryani, Miftahul Jannah, Hazreel M. Hasmi

{"title":"They Have Never Changed: Accountants in Movies","authors":"A. Suryani, Miftahul Jannah, Hazreel M. Hasmi","doi":"10.24815/jdab.v11i1.33428","DOIUrl":"https://doi.org/10.24815/jdab.v11i1.33428","url":null,"abstract":"The purpose of this study is to examine how accountants are portrayed in recent box office films. The samples for this study were movies registered in the Internet Movie Database and Film Indonesia. The study focuses on the accountant who appears in movies as a main character, side character, and/or cameo. Movies with accountant as the character and winning at least one award were chosen in this study. The semiotic analysis of movie data involved three steps: viewing the entire film, focusing on the accountants’ character scene in accordance with the description criteria, and interpreting the characters denotatively, connotatively, and mythically. The findings demonstrate that the stereotype of accountants shown in movies is consistent with societal preconceptions, such as being a man's occupation, having a bean counter, being introverted, and committing money theft. However, in some movies, accountants are portrayed positively. This negative depiction of accountants may cause students to be reluctant to choose accountants as their career choice. Thus, public accounting firms will encounter difficulties in recruiting and sustaining their businesses. Framed with the social representation theory, this study contributes to the accounting literature by focusing on the depiction of the accountant's character shown in the film by using semiotic analysis to investigate the depiction of accountants in films released since 2000.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"59 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140420705","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

Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies 财务报告及时性的决定因素：印度尼西亚周期性消费品公司研究

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-02-28 DOI: 10.24815/jdab.v11i1.31016

Wahdan Arum Inawati, Adinda Noor Azizah

引用次数: 0

CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia 知名大学的 CEO 教育与 ESG 信息披露：印度尼西亚的证据

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-02-15 DOI: 10.24815/jdab.v11i1.33305

Kukuh Shafira Ulinnuha, Iman Harymawan, Siti Nur Aini

引用次数: 0

Exploring the Potential Applications of Blockchain Technology in Accounting Practice: A Systematic Literature Review 探索区块链技术在会计实践中的潜在应用：系统性文献综述

Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2024-02-15 DOI: 10.24815/jdab.v11i1.33476

Rimal Mahdani, Hafizhah Risnafitri, Mardiaton

{"title":"Exploring the Potential Applications of Blockchain Technology in Accounting Practice: A Systematic Literature Review","authors":"Rimal Mahdani, Hafizhah Risnafitri, Mardiaton","doi":"10.24815/jdab.v11i1.33476","DOIUrl":"https://doi.org/10.24815/jdab.v11i1.33476","url":null,"abstract":"This study aims to examine the potential of blockchain technology in revolutionizing conventional accounting processes and mitigating persistent inefficiencies and problems. This study introduces the potential of blockchain technology to revolutionize conventional accounting processes and address persistent inefficiencies and challenges. By employing a rigorous search methodology, establishing specific criteria for selection, and conducting meticulous data analysis, this paper presents significant discoveries pertaining to the implementation of blockchain technology in the field of accounting. The results suggest an increasing fascination with the potential of blockchain technology to bring about a transformative impact on the accounting sector. The use of blockchain technology in the field of accounting encompasses several areas such as the recording of transactions, automation of accounting operations, and enhancement of auditing procedures. Application of this technology contributes to the improvement of transparency, integrity, and efficiency in financial reporting. However, for widespread adoption to occur, it is imperative to overcome many difficulties like standardisation, interoperability, scalability, legal compliance, and data protection. The study emphasizes the importance of investigating the possibilities of blockchain technology in the field of accounting to address conventional accounting obstacles. The findings of this study may be utilized by researchers to discover potential areas for further research. Additionally, practitioners can acquire valuable insights into the advantages and difficulties associated with implementing these findings.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"114 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140456331","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