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Jurnal Dinamika Akuntansi dan Bisnis
ISSN 2355-9462 · Universitas Syiah Kuala · 156 articles in the index
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Journal Article
Honest Growth Pays Off: Understanding the Powerful Impact of Corruption Control on Businesses
This study examines the impact of state-level corruption control on firm growth in the Indonesian energy sector. Using 82 energy firms listed on the Indonesia Stock Exchange during 2002-2023, this study applies Ordinary Least Squares (OLS) regression with robust standard errors and fixed-effects…
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Journal Article
Beyond Compliance: Interpretive Content Analysis of Shariah Governance Disclosures in Indonesian Islamic Banks
This study examines the quality of Shariah Governance (SG) disclosures among Indonesian Islamic banks during 2020-2024 using 65 bank-year observations from 13 Islamic banks. An explanatory-sequential mixed-methods approach combines a structured disclosure checklist, interpretive rubric, and cluster…
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Journal Article
Understanding Local Wisdom Values in Preventing Fraud: Evidence from Traditional Village Governance in Bali
Fraud in village governance undermines accountability and public trust. This study explores how local wisdom in Balinese adat villages contributes to fraud prevention. Using a phenomenological approach, data were collected through in-depth interviews with six informants from three adat villages and…
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Journal Article
The Moderating Role of Risk Committee on the Corporate Risk Disclosure-Firm Value Relationship
This study examines the relationship between Corporate Risk Disclosure (CRD) and firm value (MVA), with the Risk Committee as a moderating variable. Using a sample of 182 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024, the data were analyzed using multiple…
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Journal Article
Who Really Controls Greenwashing? The Interplay of Ownership Concentration and Corporate Governance: Evidence from High-Environmental-Impact Sectors in Indonesia
This study examines whether ownership concentration reduces greenwashing and whether corporate governance strengthens this relationship. The sample consists of 752 firm-year observations from energy, basic materials, and industrial companies listed on the Indonesia Stock Exchange during 2020-2024…
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Journal Article
Tax Avoidance in Asian Manufacturing Firms: A Cross-Country Analysis of Financial Attributes and Law Enforcement
This study examines the impact of firm size, leverage, and profitability on tax avoidance across six Asian jurisdictions (IDX, Bursa Malaysia, SET, PSE, SGX, HKEX) from 2020 to 2024. Analyzing 981 manufacturing companies using the Random Effect Model and Moderated Regression Analysis, the results…
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Journal Article
When Founders Lead: Independent Directors, Institutional Ownership, and Firm Value
This paper aims to examine the relationship between founder on board of directors and firm value, considering the moderating roles of independent directors and institutional ownership. The study sample includes 2,141 observations of companies listed on the Indonesia Stock Exchange for the 2018–2022…
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Journal Article
Firm Size, Ownership Structure, and Firm Value on Sustainability Expenditures in Indonesian Palm Oil Firms: A Moderated Mediation
The palm oil sector is vital to Indonesia’s economy but faces increasing scrutiny over deforestation, greenhouse gas emissions, and social conflicts. Growing global ESG pressures have driven firms to expand sustainability expenditures, yet the roles of firm size and ownership structure in shaping…
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Journal Article
The Impact of ESG on Financial Distress: Moderating Effects of Firm Characteristics in Energy and Manufacturing Firms in ASEAN-5
This study empirically examines the link between ESG performance and financial distress in energy and manufacturing firms across ASEAN-5. The study employs firm-level panel data (n=550) for 2020–2024 and uses a fixed-effects logistic regression. Results show that stronger ESG engagement reduces the…
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Journal Article
Integrating E-Procurement and Good Governance for Fraud Prevention in Public Procurement: Evidence from Banyuasin Regency, Indonesia
This study examines fraud prevention within the Banyuasin Regency Government, Indonesia, by analyzing the roles of e-procurement, good governance, and individual morality. Using an explanatory quantitative approach, data from 123 procurement officials were analyzed using PLS-SEM. The findings show…
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Journal Article
Corporate Governance Moderation in the Relationship between Compliance, Strategy, and Audit Quality on Tax Avoidance
This study investigates the influence of legal compliance, operational management strategies, and audit quality on tax avoidance, with corporate governance serving as a moderating variable. It explores how corporate governance mechanisms either amplify or mitigate the effects of these factors on…
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Journal Article
Corporate Social Responsibility in Family-Controlled Firms: A Moderated Study of Slack Resources in Indonesian Manufacturing
The socioemotional wealth perspective emphasizes a company’s concern with preserving its reputation and image. This study investigates the effects of family firms, family ownership, and family management on corporate social responsibility (CSR) disclosure, with slack resources serving as a…
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Journal Article
Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries
This study investigates the effect of integrated reporting disclosure (IRD) on firm value, with audit tenure as a moderating variable. The sample consists of mining and property companies listed in ASEAN-5 capital markets, yielding 363 firm-year observations between 2021 and 2023 through purposive…
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Journal Article
Do Family-Owned Firms Behave More Responsibly? Examining the Effect of CSR on Tax Avoidance
This study examines the relationship between corporate social responsibility (CSR) and tax avoidance, and assesses how family ownership moderates this relationship within an agency theory perspective. The population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX)…
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Journal Article
Determinants of Digital Technology Adoption in Indonesian Government: A Cross-Sectional Study of Government Accountants
This study examines the determinants of digital technology adoption in the Indonesian government. Using a stratified random sampling technique, 487 government accountants from ministries, national agencies, and subnational governments were selected as research participants. Data were analysed using…
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Journal Article
Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance
This study aims to map global trends and key themes in whistleblowing intention research using a bibliometric systematic literature review approach. Employing co-word analysis, bibliographic coupling, co-author analysis, and co-country analysis, the study utilized VOSviewer and R Studio for visual…
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Journal Article
The Impact of Auditor Characteristics on Key Audit Matters Disclosure in Indonesian Listed Companies
This study examines the impact of external auditor characteristics on the disclosure of Key Audit Matters (KAM) in the Indonesian context. The characteristics considered include audit fees, educational background, gender, the size of the certified public accounting (CPA) firm, and auditor…
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Journal Article
Examining the Impact of Board of Directors on Sustainability Performance: The Role of Board Size and Meetings
Sustainability performance is increasingly critical in Indonesia, highlighting the need for effective corporate governance through board size and meeting practices. This study examines the impact of board size and meeting frequency on sustainability performance. The population consists of energy…
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Journal Article
The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure. The population consists of manufacturing firms listed on the…
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Journal Article
Accountability in Infaq Fund Management: The Case of Jogokariyan Mosque
This study investigates the concept of accountability and examines the efforts of the mosque management committee in maintaining financial accountability at Jogokariyan Mosque, Yogyakarta, Indonesia. Using an interpretative qualitative approach and Shariah Enterprise Theory (SET) as the theoretical…