199 results
Showing 1–20 · 0.19 seconds · RSS
Jurnal Dinamika Akuntansi
ISSN 2085-4277 · Universitas Negeri Semarang · 199 articles in the index
-
Journal Article
Carbon Emission Disclosure, Carbon Performance, and Firm Value: Exploring Intellectual Capital’s Role
Purposes: This study investigates the impact of carbon emission disclosure and carbon performance on firm value, with intellectual capital as a moderating variable. The research addresses the increasing importance of sustainability disclosures and their effect on corporate valuation, particularly…
-
Journal Article
Analysis the Impact of Covid-19 on Green Accounting and Its Implications on Profitability
Purposes: This study investigates the impact of the COVID-19 pandemic on the adoption of green accounting and its consequences for profitability in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2022. Methods: This study utilizes panel data regression analysis…
-
Journal Article
The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia
Purposes: This study examines the influence of Chief Executive Officer (CEO) characteristics on tax aggressiveness, framed within the Upper Echelon Theory, which emphasizes the role of top executives in shaping organizational outcomes. This research explores how CEO demographics and psychological…
-
Journal Article
The Influence of CEO's Education Level and Accounting Professional Background on Financial Slack
Purposes: This study examines the influence of the CEO's education level and accounting background on financial slack, providing insights into how executive characteristics shape economic decisions. Methods: The research uses data from non-financial public companies listed on the Indonesia Stock…
-
Journal Article
Governance and Management Accounting: Board Size, Environmental Committee, and Audit Committee on Environmental Performance
Purposes: This research explores how the board and environmental committee impact environmental performance in Indonesia, with the audit committee serving as a moderating factor. Methods: The study draws data from annual reports of mining and manufacturing firms for the period 2019-2023. Thus, the…
-
Journal Article
ESG, Financial Performance, and the Moderating Role of ESG Controversies
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…
-
Journal Article
The Impact of ESG Performance and Financial Constraint on Tax Avoidance: Evidence from ASEAN 5
Purposes: This study examines the relationship between ESG performance, financial constraints, and corporate tax avoidance. It investigates whether ESG performance reduces tax avoidance by promoting socially responsible practices and whether financial constraints lead to increased tax avoidance as…
-
Journal Article
Assessing Zakat Management Accountability in Semarang’s State HigherEducation Institutions: A Research Methodology
Purposes: The research examines the importance, accountability, and transparency of professional zakat management within State Higher Education (SHEs) in Semarang. Methods: This study employs a qualitative descriptive method with a phenomenological approach to analyze the accountability of…
-
Journal Article
Enhancing Firm Value through Green Accounting and Environmental Performance: The Mediating Effect of Profitability
Purposes: With profitability acting as the mediating variable, the study’s objective is to evaluate the impact of implementing green accounting and its environmental implications on firm value in manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022. Methods: The…
-
Journal Article
Impact of Corporate Social Responsibility between Green Accounting and Sustainable Development Goals
Purposes: This study aims to test and analyze the impact of CSR on SDGs, Green Accounting's link with SDGs, and CSR's moderating effect on this relationship. Next, it will test and analyze company value as a mediating variable in the relationship between Green Accounting and CSR. Methods: This…
-
Journal Article
The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance
Purposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors. Methods: Drawing on the attribution theory to develop and…
-
Journal Article
Does The Productivity of Companies Affected by Employee Stock Option Plans and Intellectual Capital?
Purposes: This study tries to identify the impact of intellectual capital and employee stock option plans on company productivity. Productivity is measured with The Malmquist Productivity Index which is intended to measure the efficiency of companies. Measurement of intellectual capital using Value…
-
Journal Article
The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?
Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance. Also, we test the moderating effect of tax literacy on the influence of the relationship between perceived fairness and…
-
Journal Article
Auditor’s Professional Skepticism and Experience on Fraud Detection: The Moderating Role of Professional Ethical Commitment
Purposes: This study aims to examine the effect of professional skepticism and experience on auditor’s ability to detect fraud, as well as investigate whether professional ethical commitment can moderate the two independent variables. Methods: This study utilized a sample comprising 163 government…
-
Journal Article
Determining Factors that Affect Tax Professional’s Ethics Intention
Purpose: This study aims to forecast the inclinations of tax professionals to engage in ethical conduct within their work setting, by examining the impact of their immediate social circle, personal attitudes, and organizational support. Method: The study utilizes a sample of individuals, both as…
-
Journal Article
The Managerial and Government Ownership Effect on Dividend Policy: The Moderating Role of Investment Opportunities
Purpose: This study investigates agency conflicts related to dividend policy within corporate companies, focusing on managerial ownership and government ownership. Methods: Using a quantitative approach, the study employs multiple linear regression and moderation regression analyses. Data from 89…
-
Journal Article
Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance?
Purposes: This study examines the role of institutional ownership in moderating the effect of transfer pricing and sales growth on corporate tax avoidance of companies in Indonesia's food and beverage sub-sector manufacturing sector. Method: This study selected samples purposively, which resulted…
-
Journal Article
Mitigation of Tax Aggressiveness through Good Corporate Governance Company’s Website and Corporate Social Responsibility Disclosure: Evidence-Concentrated Ownership Companies
Purposes: This study aims to briefly prove the effect of Good Corporate Governance (GCG), the Company’s Website, and Corporate Social Responsibility Disclosure (CSRD) on tax aggressiveness. This study looks at businesses with a high ownership concentration level with the potential to expropriate…
-
Journal Article
The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention
Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions. Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40…
-
Journal Article
The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance
Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the…