Pub Date : 2023-08-15DOI: 10.24815/jdab.v10i2.27550
Arif Rahmansyah, R. Mulyany, T. Geumpana
The use of social media changes the dynamics of reporting, leading to interactive communication processes where dialogue and engagement with stakeholders can be used to accompany disclosure of information to seek legitimacy. The purpose of this study is to determine the use of social media in the sustainability report in state owned enterprises (SOEs) listed on the Indonesia Stock Exchange as a means of seeking legitimacy from stakeholders. The data obtained can be parsed, checked, and compared with open coding (open coding). The results of data processing are displayed in excel spreadsheet, and processed into diagrams and tables. The results of this study indicate that social media allows companies to build a dialogue about current issues that affect society and the environment. The issues raised on social media by companies from the three platforms mostly consist of community, employees, diversity, gender equality, health, and corruption issues. The findings implicate that social media has been largely used even by SOEs as a legitimation tool for its stakeholders in constructing a dialogue regarding current issues affecting people and the environment.
{"title":"Using Social Media as A Legitimation Tool in Sustainability Reporting: Evidence from SOEs Listed on the Indonesia Stock Exchange","authors":"Arif Rahmansyah, R. Mulyany, T. Geumpana","doi":"10.24815/jdab.v10i2.27550","DOIUrl":"https://doi.org/10.24815/jdab.v10i2.27550","url":null,"abstract":"The use of social media changes the dynamics of reporting, leading to interactive communication processes where dialogue and engagement with stakeholders can be used to accompany disclosure of information to seek legitimacy. The purpose of this study is to determine the use of social media in the sustainability report in state owned enterprises (SOEs) listed on the Indonesia Stock Exchange as a means of seeking legitimacy from stakeholders. The data obtained can be parsed, checked, and compared with open coding (open coding). The results of data processing are displayed in excel spreadsheet, and processed into diagrams and tables. The results of this study indicate that social media allows companies to build a dialogue about current issues that affect society and the environment. The issues raised on social media by companies from the three platforms mostly consist of community, employees, diversity, gender equality, health, and corruption issues. The findings implicate that social media has been largely used even by SOEs as a legitimation tool for its stakeholders in constructing a dialogue regarding current issues affecting people and the environment.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46624209","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}
The COVID-19 pandemic has caused a global-scale economic crisis. This study aims to examine the impact of the COVID-19 spread on financial distress and the moderating role of managerial ability in the relationship between the COVID-19 spread and financial distress. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange between 2017 and 2021. Using purposive sampling techniques, 31 companies were selected as the samples (155 firm-year observations). Data were collected from the companies’ financial statements and were analyzed using Partial Least Squares (PLS)-Structural Equation Modeling (SEM). The results of this study indicate that the COVID-19 spread has a positive effect on financial distress. Furthermore, managerial ability is a moderating factor that weakens the influence of the COVID-19 spread on financial distress. This study provides evidence that managerial ability is an important factor in managing company resources and is related to the company's efforts in dealing with the crisis caused by the COVID-19 spread.
{"title":"COVID-19 Spread and Financial Distress: Does Managerial Ability Matter?","authors":"Andi Kushermanto, Inayah Risqi Alisa, Akhmad Samsul Ulum, .. Zulaikha","doi":"10.24815/jdab.v10i2.28905","DOIUrl":"https://doi.org/10.24815/jdab.v10i2.28905","url":null,"abstract":"The COVID-19 pandemic has caused a global-scale economic crisis. This study aims to examine the impact of the COVID-19 spread on financial distress and the moderating role of managerial ability in the relationship between the COVID-19 spread and financial distress. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange between 2017 and 2021. Using purposive sampling techniques, 31 companies were selected as the samples (155 firm-year observations). Data were collected from the companies’ financial statements and were analyzed using Partial Least Squares (PLS)-Structural Equation Modeling (SEM). The results of this study indicate that the COVID-19 spread has a positive effect on financial distress. Furthermore, managerial ability is a moderating factor that weakens the influence of the COVID-19 spread on financial distress. This study provides evidence that managerial ability is an important factor in managing company resources and is related to the company's efforts in dealing with the crisis caused by the COVID-19 spread.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44279918","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}
Pub Date : 2023-08-08DOI: 10.24815/jdab.v10i2.25717
Felisitas Wilda, Supriyati, Dewi Murdiawati, Kadek Pranetha Prananjaya, Determinan Penghindaran Pajak, dan Peran, Moderasi Pertumbuhan, Kasus Perbankan, Asia Tenggara
Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan. Widya Akuntansi Dan Keuangan, 1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana. Journal of African Business, 21(4), 544-559.Atwood, T. J., Drake, M. S., Myers, J. N., Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. American Accounting Association, 87(6), 1831–1860. https://doi.org/10.2308/accr-50222Alkurdi, A., Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795-812.Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639-659.Andalenta, I., Kun, I. (2022). Tax avoidance among banking corporations. Journal of Science and Research of Accounting 6, 225–233Fauzan. (2019). The effect of LDR, CAR, LAR, loan growth and asset growth on NPL (Case Study on conventional commercial banks listed at Indonesia stock exchange on period 2013-2017). Undergraduate Thesis, Faculty of Economics and Business.Fitri, A. W., Hapsarai, D. P., Haryadi, E. (2019). Pengaruh leverage, komisaris independen dan corporate social responsibility terhadap penghindaran pajak. Jurnal Mahasiswa Akuntansi UNSERA, 1(1), 20-30.Ha, N. M., Trang, T. T. P., Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 65–73. https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, O. S. (2019). The effect of corporate social responsibility on tax avoidance with size as moderating variable. Journal of Accounting, Finance Taxation of Indonesia (JAKPI) 7(1).Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059.Jiang, Y., Zheng, H., Wang, R. (2020). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308Kasim, F. M., Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81Khanh, H. T. M., Khuong, N. V. (2019). Does Corporate tax avoid
{"title":"Determinants of Tax Avoidance and the Moderation Role of Asset Growth: A Case of Southeast Asia Banking Industry","authors":"Felisitas Wilda, Supriyati, Dewi Murdiawati, Kadek Pranetha Prananjaya, Determinan Penghindaran Pajak, dan Peran, Moderasi Pertumbuhan, Kasus Perbankan, Asia Tenggara","doi":"10.24815/jdab.v10i2.25717","DOIUrl":"https://doi.org/10.24815/jdab.v10i2.25717","url":null,"abstract":"Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.Ayu, P. C., Sumadi, N. K. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan. Widya Akuntansi Dan Keuangan, 1(1), 87-104.Agyei, S. K., Marfo-Yiadom, E., Ansong, A., Idun, A. A. A. (2020). Corporate tax avoidance incentives of banks in Ghana. Journal of African Business, 21(4), 544-559.Atwood, T. J., Drake, M. S., Myers, J. N., Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. American Accounting Association, 87(6), 1831–1860. https://doi.org/10.2308/accr-50222Alkurdi, A., Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795-812.Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639-659.Andalenta, I., Kun, I. (2022). Tax avoidance among banking corporations. Journal of Science and Research of Accounting 6, 225–233Fauzan. (2019). The effect of LDR, CAR, LAR, loan growth and asset growth on NPL (Case Study on conventional commercial banks listed at Indonesia stock exchange on period 2013-2017). Undergraduate Thesis, Faculty of Economics and Business.Fitri, A. W., Hapsarai, D. P., Haryadi, E. (2019). Pengaruh leverage, komisaris independen dan corporate social responsibility terhadap penghindaran pajak. Jurnal Mahasiswa Akuntansi UNSERA, 1(1), 20-30.Ha, N. M., Trang, T. T. P., Vuong, P. M. (2021). The impact on corporate financial leverage of the relationship between tax avoidance and institutional ownership: A study of listed firms in vietnam. Montenegrin Journal of Economics, 17(4), 65–73. https://doi.org/10.14254/1800-5845/2021.17-4.6Hidayat, O. S. (2019). The effect of corporate social responsibility on tax avoidance with size as moderating variable. Journal of Accounting, Finance Taxation of Indonesia (JAKPI) 7(1).Hoi, C. K., Wu, Q., Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059.Jiang, Y., Zheng, H., Wang, R. (2020). The effect of institutional ownership on listed companies’ tax avoidance strategies. Applied Economics, 53(8), 880–896. https://doi.org/10.1080/00036846.2020.1817308Kasim, F. M., Saad, N. (2019). Determinants of corporate tax avoidance strategies among multinational corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81Khanh, H. T. M., Khuong, N. V. (2019). Does Corporate tax avoid","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69171470","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}
Pub Date : 2023-08-08DOI: 10.24815/jdab.v10i2.27750
Citra Ananda, Faisal Faisal
This study aims to examine determinants of audit quality in companies listed on the Indonesia Stock Exchange (IDX). The audit quality determinants tested in this study are audit fees, audit tenure, auditor industry specialization and audit firm size. Using purposive sampling method, a total of 240 companies listed on IDX between 2018 and 2020 (720 observations) were selected as the research samples. The panel regression analysis with a random effect model was applied to test the hypotheses. The results of this study show that audit fees and auditor industry specialization have a negative effect on audit quality proxied by discretionary accruals, while audit tenure and audit firm size have a positive influence on audit quality. These results indicate that audit tenure and audit firm size are crucial factors for maintaining audit quality
{"title":"Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies","authors":"Citra Ananda, Faisal Faisal","doi":"10.24815/jdab.v10i2.27750","DOIUrl":"https://doi.org/10.24815/jdab.v10i2.27750","url":null,"abstract":"This study aims to examine determinants of audit quality in companies listed on the Indonesia Stock Exchange (IDX). The audit quality determinants tested in this study are audit fees, audit tenure, auditor industry specialization and audit firm size. Using purposive sampling method, a total of 240 companies listed on IDX between 2018 and 2020 (720 observations) were selected as the research samples. The panel regression analysis with a random effect model was applied to test the hypotheses. The results of this study show that audit fees and auditor industry specialization have a negative effect on audit quality proxied by discretionary accruals, while audit tenure and audit firm size have a positive influence on audit quality. These results indicate that audit tenure and audit firm size are crucial factors for maintaining audit quality","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48813523","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}
Pub Date : 2023-06-27DOI: 10.24815/jdab.v10i2.30037
Randy Kuswanto
This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs and non-SOEs) listed in LQ-45 index. Samples were selected using purposive sampling method. Number of collected samples are 60 firms or 118 firm-year observations (2018, 2019, and 2021). Using Moderated Regression Analysis (MRA), this study found a positive association between effective tax rate and dividend yield for non-SOEs. The result also reveals that SOEs tend not to engage in aggressive tax avoidance, with an average effective tax rate of 19.9%. Therefore, if SOEs plan to manage their taxes to lower the effective tax rate, they may provide higher yield to shareholders compared to non-SOEs.
{"title":"Tax Avoidance and Dividend Policy: Evidence from Indonesian State-Owned Enterprises","authors":"Randy Kuswanto","doi":"10.24815/jdab.v10i2.30037","DOIUrl":"https://doi.org/10.24815/jdab.v10i2.30037","url":null,"abstract":"This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs and non-SOEs) listed in LQ-45 index. Samples were selected using purposive sampling method. Number of collected samples are 60 firms or 118 firm-year observations (2018, 2019, and 2021). Using Moderated Regression Analysis (MRA), this study found a positive association between effective tax rate and dividend yield for non-SOEs. The result also reveals that SOEs tend not to engage in aggressive tax avoidance, with an average effective tax rate of 19.9%. Therefore, if SOEs plan to manage their taxes to lower the effective tax rate, they may provide higher yield to shareholders compared to non-SOEs. ","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44175165","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}
Pub Date : 2023-06-14DOI: 10.24815/jdab.v10i2.29527
Golam Shahria
The objective of this study is to assess the extent of integrated reporting (IR) practice with reference to the disclosure pattern and to examine its association with financial performance and market growth in the voluntary disclosure of manufacturing companies in Bangladesh. Samples of this study are 41 manufacturing companies from nine different industries listed in Dhaka Stock Exchange (DSE). The total observations were 123 firm year observations. Using two-stage-least-squares approach to reduce endogeneity concerns, this study reveals that Integrated Reporting Index (IRDINX) is positively and significantly related with firm performance. However, the relationship between IRDINX and growth is positive but insignificant. The content analysis found an increasing pattern of IR disclosure by the sample firms. The findings of this study encourage firms to adopt IR practice and add value to the existing literature as very few researches have been done on IR area in Bangladesh.
{"title":"Exploring the Affiliation between Integrated Reporting and Firm Performance: Evidence from Bangladesh","authors":"Golam Shahria","doi":"10.24815/jdab.v10i2.29527","DOIUrl":"https://doi.org/10.24815/jdab.v10i2.29527","url":null,"abstract":"The objective of this study is to assess the extent of integrated reporting (IR) practice with reference to the disclosure pattern and to examine its association with financial performance and market growth in the voluntary disclosure of manufacturing companies in Bangladesh. Samples of this study are 41 manufacturing companies from nine different industries listed in Dhaka Stock Exchange (DSE). The total observations were 123 firm year observations. Using two-stage-least-squares approach to reduce endogeneity concerns, this study reveals that Integrated Reporting Index (IRDINX) is positively and significantly related with firm performance. However, the relationship between IRDINX and growth is positive but insignificant. The content analysis found an increasing pattern of IR disclosure by the sample firms. The findings of this study encourage firms to adopt IR practice and add value to the existing literature as very few researches have been done on IR area in Bangladesh.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47765421","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}
Pub Date : 2023-06-13DOI: 10.24815/jdab.v10i2.28355
B. L. Y. Nugraheni
Fair value is one of an important measurement since the diffusion of International Financial Reporting Standards around the world. Studies of manager opportunistic behaviors through fair value numbers in developing countries have been overlooked. This study aims to investigate the influence of corporate governance mechanism towards an opportunistic behavior through fair value measurement i.e. fair value inputs level 3. This study applied multiple regression and used samples of banking and financial companies listed in Indonesia Stock Exchange between 2015 and 2019. The corporate governance is proxied by three measurements i.e. managerial ownership, institutional ownership and audit committee educational background. This study finds that managerial ownership and institutional ownership have positive influences on fair value inputs level 3. Meanwhile, the independent commissioners and audit committee educational background have negative influences on fair value inputs level 3. Therefore, this study provides evidence that independent commissioners and audit committee educational background can reduce management opportunistic behaviors which is conducted through fair value measurement.
{"title":"The Impact of Corporate Governance Mechanism on Fair Value Measurement in the Indonesian Banking and Financial Industries","authors":"B. L. Y. Nugraheni","doi":"10.24815/jdab.v10i2.28355","DOIUrl":"https://doi.org/10.24815/jdab.v10i2.28355","url":null,"abstract":"Fair value is one of an important measurement since the diffusion of International Financial Reporting Standards around the world. Studies of manager opportunistic behaviors through fair value numbers in developing countries have been overlooked. This study aims to investigate the influence of corporate governance mechanism towards an opportunistic behavior through fair value measurement i.e. fair value inputs level 3. This study applied multiple regression and used samples of banking and financial companies listed in Indonesia Stock Exchange between 2015 and 2019. The corporate governance is proxied by three measurements i.e. managerial ownership, institutional ownership and audit committee educational background. This study finds that managerial ownership and institutional ownership have positive influences on fair value inputs level 3. Meanwhile, the independent commissioners and audit committee educational background have negative influences on fair value inputs level 3. Therefore, this study provides evidence that independent commissioners and audit committee educational background can reduce management opportunistic behaviors which is conducted through fair value measurement.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47670514","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}
Pub Date : 2023-06-04DOI: 10.24815/jdab.v10i2.30491
I. Igbinovia, B. Agbadua
The study examines the influence of environmental, social and governance (ESG) reporting on value-based performance; and the moderating effect of firm advantage on the nexus between ESG reporting and value-based performance of Nigerian quoted manufacturing firms. Using secondary data from the annual report of 20 manufacturing firms for the period 2017 to 2021, analysis involved descriptive statistics, correlation and regression analysis. The study finds that ESG reporting exerts no significant impact of firm value during the study period, but the effect was magnified and significant when moderated with firm advantage (profitability minus capital cost). Firm advantage has a significant effect on firm value-based performance of Nigerian quoted firms. No direct impact was observed for ESG and firm value, implying that ESG disclosures can only influence firm value meaningfully if it is focused on improving profitability by increasing sales through improved public image, and by achieving reduced finance cost. From the study’s findings, ESG alone do not directly drive firm valuation, suggesting the existence of possible channels of transmitting ESG disclosure to value.
{"title":"Environmental, Social, and Governance (ESG) Reporting and Firm Value in Nigeria Manufacturing Firms: The Moderating Role of Firm Advantage","authors":"I. Igbinovia, B. Agbadua","doi":"10.24815/jdab.v10i2.30491","DOIUrl":"https://doi.org/10.24815/jdab.v10i2.30491","url":null,"abstract":"The study examines the influence of environmental, social and governance (ESG) reporting on value-based performance; and the moderating effect of firm advantage on the nexus between ESG reporting and value-based performance of Nigerian quoted manufacturing firms. Using secondary data from the annual report of 20 manufacturing firms for the period 2017 to 2021, analysis involved descriptive statistics, correlation and regression analysis. The study finds that ESG reporting exerts no significant impact of firm value during the study period, but the effect was magnified and significant when moderated with firm advantage (profitability minus capital cost). Firm advantage has a significant effect on firm value-based performance of Nigerian quoted firms. No direct impact was observed for ESG and firm value, implying that ESG disclosures can only influence firm value meaningfully if it is focused on improving profitability by increasing sales through improved public image, and by achieving reduced finance cost. From the study’s findings, ESG alone do not directly drive firm valuation, suggesting the existence of possible channels of transmitting ESG disclosure to value.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42911846","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}
Pub Date : 2023-04-18DOI: 10.24815/jdab.v10i1.29351
Blasius Erik Sibarani
This study aims to systematize articles on Balanced Scorecard (BSC) and the benefit of its adoption in various organizations and business entities. Using a systematic literature review, this study reviews 60 articles published in international reputable journals between 2003 and 2022. The articles were found using keywords such as ‘balanced scorecard’, ‘BSC’, and ‘BSC implementation’ in the Emerald, Elsevier, Sage Journals, and Scopus databases. The search was restricted by the language and scope of the research. The results show that BSC facilitates the improvement of organization performance, the achievement of organizational goals and vision, the outlining of strategies into action, the measurement of performance, the management of risk and the decision-making process.
{"title":"What Do We Know About Balanced Scorecard and Its Benefit? A Systematic Literature Review","authors":"Blasius Erik Sibarani","doi":"10.24815/jdab.v10i1.29351","DOIUrl":"https://doi.org/10.24815/jdab.v10i1.29351","url":null,"abstract":"This study aims to systematize articles on Balanced Scorecard (BSC) and the benefit of its adoption in various organizations and business entities. Using a systematic literature review, this study reviews 60 articles published in international reputable journals between 2003 and 2022. The articles were found using keywords such as ‘balanced scorecard’, ‘BSC’, and ‘BSC implementation’ in the Emerald, Elsevier, Sage Journals, and Scopus databases. The search was restricted by the language and scope of the research. The results show that BSC facilitates the improvement of organization performance, the achievement of organizational goals and vision, the outlining of strategies into action, the measurement of performance, the management of risk and the decision-making process.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41600118","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：