发布求助
文献互助 智能选刊 最新文献

Jurnal Dinamika Akuntansi dan Bisnis最新文献

筛选
英文 中文
The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance 绩效衡量体系在信息技术能力与大学绩效关系中的中介作用
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2023-04-07 DOI: 10.24815/jdab.v10i1.29068
Suryo Pratolo, Diandra Talita Spama, H. Sofyani
{"title":"The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance","authors":"Suryo Pratolo, Diandra Talita Spama, H. Sofyani","doi":"10.24815/jdab.v10i1.29068","DOIUrl":"https://doi.org/10.24815/jdab.v10i1.29068","url":null,"abstract":"To improve performance, higher education institutions (HEIs) have attempted to formulate performance measurement system (PMS) policy and information technology (IT) development. The purpose of this study is to examine the role of IT capability on financial performance and operational performance of private HEIs in Indonesia through PMS implementation as mediating variable. Using purposive sampling method, 149 questionnaire responses obtained from private HEIs located on Java Island, Indonesia.  The respondents are head of human resource and finance department and person in charge of technology and information systems in the sample universities. The data were analysed using the Structural Equation Modelling (SEM) method. This study found that IT capabilities were only associated with both financial and operational performance indirectly through PMS implementation. Thus, this study confirmed that PMS played a role as mediating variable. This study contributes to the develop the body of knowledge, especially related to the role of IT capabilities and PMS role in enhancing both the financial and operational performance of HEIs. Practically, this research provides beneficial suggestions for HEI management to improve HEI performance.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46113591","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
Board Attributes and Earnings Management of Listed Deposit Money Banks in Nigeria 尼日利亚上市存款银行的董事会属性与盈余管理
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2023-03-31 DOI: 10.24815/jdab.v10i1.28965
H. Bala, Haruna Daddau, M. Umar, Nuraddeen Usman Miko, Saifullahi Abdullahi Mazadu
{"title":"Board Attributes and Earnings Management of Listed Deposit Money Banks in Nigeria","authors":"H. Bala, Haruna Daddau, M. Umar, Nuraddeen Usman Miko, Saifullahi Abdullahi Mazadu","doi":"10.24815/jdab.v10i1.28965","DOIUrl":"https://doi.org/10.24815/jdab.v10i1.28965","url":null,"abstract":"This research examined the relationship between board attributes and earnings management of deposit money banks listed on Nigeria Stock Exchange for ten years period (2010-2019). Fourteen deposit money banks listed on Nigerian Stock Exchange as at 31st December, 2019 were selected as the samples using census sampling method. Multiple linear regression technique was employed as technique of data analysis. The results shows that board academic and board credit increased and reduced earnings management respectively and insignificantly while board audit reduced the tendencies of managers to manage earnings significantly. Thus, it is recommended that regulators of Nigerian listed deposit money banks should encourage the constitution of audit committee in Nigerian listed deposit money banks. This is because it has proved to play an important role in checkmating unwanted discretionary accruals and improves the earnings quality in the banks.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41461701","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
CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies ceo会计背景与ESG披露:印尼上市公司的经验证据
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2023-02-24 DOI: 10.24815/jdab.v10i1.28558
Muhammad Sabrian Oehoedoe, Adib Minanurohman, Nurul Fitriani
{"title":"CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies","authors":"Muhammad Sabrian Oehoedoe, Adib Minanurohman, Nurul Fitriani","doi":"10.24815/jdab.v10i1.28558","DOIUrl":"https://doi.org/10.24815/jdab.v10i1.28558","url":null,"abstract":"The main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 2020. 533 firms that published sustainability reports were selected as the sample for the research. The results indicate that CEOs with an educational background in accounting and work experience in accounting field, especially those who have worked at BIG4 accounting firms, have a significantly positive relationship with ESG disclosure. This means that CEOs who are well-versed in accounting are more sensitive to environmental issues and therefore, more likely to disclose more information about ESG. The findings suggest that CEOs with an accounting background are more environmentally conscious and can play a crucial role in expanding ESG disclosure.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48675358","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
The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study 投资决策和公司财务绩效对避税的影响：跨国研究
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2023-02-23 DOI: 10.24815/jdab.v10i1.30221
S. Salsabila, Yossi Diantimala
{"title":"The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study","authors":"S. Salsabila, Yossi Diantimala","doi":"10.24815/jdab.v10i1.30221","DOIUrl":"https://doi.org/10.24815/jdab.v10i1.30221","url":null,"abstract":"This study investigates the influence of investment decisions and corporate financial performance on tax avoidance. We employed mining companies listed on the Asia Pacific Stock Exchanges from 2017 to 2021. The purposive sampling technique was applied to select 40 out of 97 top Australian, Indian, and Indonesian mining companies (200 firm-year observations). To test the hypotheses, the data was then analyzed comparatively using multiple linear regression analysis. The results show that investment decisions and corporate financial performance simultaneously affect tax avoidance. Partially, investment decisions has a significantly positive effect on tax avoidance, and corporate financial performance also has a significantly positive effect on tax avoidance. The results suggest that investment decisions and firm performance motivate managers to tax avoidance.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48863369","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: 1
Cash Holding, Leverage, Political Connections, and Earnings Quality:The Moderating Role of Corporate Social Responsibility 现金持有、杠杆、政治关系与盈余质量:企业社会责任的调节作用
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2023-01-25 DOI: 10.24815/jdab.v10i1.26552
R. Amin, Amrie Firmansyah
{"title":"Cash Holding, Leverage, Political Connections, and Earnings Quality:The Moderating Role of Corporate Social Responsibility","authors":"R. Amin, Amrie Firmansyah","doi":"10.24815/jdab.v10i1.26552","DOIUrl":"https://doi.org/10.24815/jdab.v10i1.26552","url":null,"abstract":"This study aims to examine the influence of cash holding, leverage and political connections (CSR) on earnings quality. In addition, the moderating role of corporate social responsibility in the relationship between the variables also examined. Data were collected from financial statements and sustainability reports of Indonesian manufacturing companies, listed on the Indonesia Stock Exchange (IDX). Data were derived from the Indonesian stock exchange website and the company's official website. Using purposive sampling method, 424 firm-year observations between 2017 and 2020 were analyzed using multiple linear regression analysis for panel data. The results of this study reveal that cash holding is negatively associated with earnings quality, while leverage is positively associated with earnings quality, and political connections are not associated with earnings quality. Furthermore, CSR does not have a role in weakening the negative effect of cash holding, leverage and political connections on earnings quality.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43576815","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: 4
Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter? 管理能力、盈余管理与公允价值会计:债务政策重要吗?
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2023-01-25 DOI: 10.24815/jdab.v10i1.27544
A. Cahyani, Amrie Firmansyah
{"title":"Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter?","authors":"A. Cahyani, Amrie Firmansyah","doi":"10.24815/jdab.v10i1.27544","DOIUrl":"https://doi.org/10.24815/jdab.v10i1.27544","url":null,"abstract":"This study examines the impact of managerial ability and earnings management on fair value accounting. It also examines debt policy as a moderator in the relationship between the tested variables. The data was a panel data collected from infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange. The samples are 20 companies selected using purposive sampling and period of study is 5 years (2016 to 2020). Using multiple linear regression analysis, this study found that managerial ability is positively associated with fair value accounting, while earnings management is not associated with fair value accounting. Furthermore, debt policy strengthens the positive effect of managerial ability on fair value accounting, but it does not moderate the relationship between earnings management and fair value accounting. This study is an extension of previous research by placing a more complex role of managers in examining fair value accounting, which contributes to the financial accounting literature.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48528285","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
The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review 印尼碳排放披露：系统文献综述
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2022-12-26 DOI: 10.24815/jdab.v10i1.27974
Emy Dwi Nursulistyo, Y. Aryani, Bandi Bandi
{"title":"The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review","authors":"Emy Dwi Nursulistyo, Y. Aryani, Bandi Bandi","doi":"10.24815/jdab.v10i1.27974","DOIUrl":"https://doi.org/10.24815/jdab.v10i1.27974","url":null,"abstract":"This study aims to provide a systematic review of research on carbon emission disclosures in the context of Indonesia. Thirty articles published in Indonesian Journals indexed by Science and Technology Index (SINTA) were selected using mapping approach (charting the field). The review found that 87% of the studies employing secondary data based quantitative method, while the other 10% studies used survey method. The resarch findings also revealed two group of determinants of carbon emission disclosure in Indonesia. 53% of the reviewed articles tested the impact of non-financial variables, for example firm age, type of industry. Meanwhile, 47% of the studies investigated the influence of financial variables (for example, leverage, firm value, and profitability) for the carbon emission disclosure. The results of this study provide an updated evaluation of prior studies and research agend for further research in carbon emission.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42114202","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: 1
Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence 人力资本、Sharia监事会质量与基于Maqasid-Shariah的绩效：跨国证据
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2022-12-05 DOI: 10.24815/jdab.v9i2.26740
Winwin Yadiati, Prasojo Prasojo, Inon Listyorini, Ifah Rofiqah, Rosyid Nur Anggara Putra
{"title":"Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence","authors":"Winwin Yadiati, Prasojo Prasojo, Inon Listyorini, Ifah Rofiqah, Rosyid Nur Anggara Putra","doi":"10.24815/jdab.v9i2.26740","DOIUrl":"https://doi.org/10.24815/jdab.v9i2.26740","url":null,"abstract":"The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48462396","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
The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention 信任对道德领导与内部检举意图关系的影响
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2022-11-23 DOI: 10.24815/jdab.v9i2.26819
Andriati Fitriningrum, A. Pulungan, Ni Made Ayu Diah Pradnya Dewi, N. Imani
{"title":"The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention","authors":"Andriati Fitriningrum, A. Pulungan, Ni Made Ayu Diah Pradnya Dewi, N. Imani","doi":"10.24815/jdab.v9i2.26819","DOIUrl":"https://doi.org/10.24815/jdab.v9i2.26819","url":null,"abstract":"The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47723466","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
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? 印尼上市公司如何披露与举报相关的信息?
Jurnal Dinamika Akuntansi dan Bisnis Pub Date : 2022-11-22 DOI: 10.24815/jdab.v9i2.23885
Utpala Rani, O. Pramudyastuti, Agustina Prativi Nugraheni
{"title":"How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing?","authors":"Utpala Rani, O. Pramudyastuti, Agustina Prativi Nugraheni","doi":"10.24815/jdab.v9i2.23885","DOIUrl":"https://doi.org/10.24815/jdab.v9i2.23885","url":null,"abstract":"This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies’ reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46629473","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: 1
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信