Pub Date : 2022-09-23DOI: 10.24815/jdab.v9i2.24694
Naupal Alfarisyi, Yossi Diantimala, Rizal Yahya, Muhammad Saleh
This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.
{"title":"Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter?","authors":"Naupal Alfarisyi, Yossi Diantimala, Rizal Yahya, Muhammad Saleh","doi":"10.24815/jdab.v9i2.24694","DOIUrl":"https://doi.org/10.24815/jdab.v9i2.24694","url":null,"abstract":"This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47035905","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 : 2022-09-18DOI: 10.24815/jdab.v9i2.24929
Sansaloni Butar-Butar
This study examines the effect of managerial characteristics on investment efficiency. More specifically managerial capabilities, reputation and its interaction effect are expected to increase investment efficiency. For the test of hypothesis, firms were selected from Indonesia Stock Exchange from 2015-2019. The results show that reputation is not significantly associated with investment efficiency. Meanwhile, managerial ability (proxied by MBA/MM degree) is negatively related to investment efficiency at a significance level of 1%. The findings show that companies run by managers with good skills and knowledge tend to be less efficient. In addition, the interaction variable is positively related to investment efficiency at a significance level of 1%. Prior to the inclusion of interaction variable, the result shows that firms with high managerial reputation are more likely to manage assets efficiently which leads to higher investment efficiency. Managerial skills are either insignificantly associated or negatively associated with investment efficiency. When the interaction variable is included into regression model, the relationship between managerial reputation and investment efficiency becomes insignificant but managerial ability turns out to be highly significant. The practical implication of this study is that public companies in Indonesia should consider more on managerial reputation rather than their educational degree.
{"title":"Managerial Characteristics and Investment Efficiency: Evidence from Indonesian Listed Companies","authors":"Sansaloni Butar-Butar","doi":"10.24815/jdab.v9i2.24929","DOIUrl":"https://doi.org/10.24815/jdab.v9i2.24929","url":null,"abstract":"This study examines the effect of managerial characteristics on investment efficiency. More specifically managerial capabilities, reputation and its interaction effect are expected to increase investment efficiency. For the test of hypothesis, firms were selected from Indonesia Stock Exchange from 2015-2019. The results show that reputation is not significantly associated with investment efficiency. Meanwhile, managerial ability (proxied by MBA/MM degree) is negatively related to investment efficiency at a significance level of 1%. The findings show that companies run by managers with good skills and knowledge tend to be less efficient. In addition, the interaction variable is positively related to investment efficiency at a significance level of 1%. Prior to the inclusion of interaction variable, the result shows that firms with high managerial reputation are more likely to manage assets efficiently which leads to higher investment efficiency. Managerial skills are either insignificantly associated or negatively associated with investment efficiency. When the interaction variable is included into regression model, the relationship between managerial reputation and investment efficiency becomes insignificant but managerial ability turns out to be highly significant. The practical implication of this study is that public companies in Indonesia should consider more on managerial reputation rather than their educational degree.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45670010","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 : 2022-09-18DOI: 10.24815/jdab.v9i2.25664
Poppy Nurmayanti, Novita Indrawati, E. Dp
This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.
{"title":"Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia","authors":"Poppy Nurmayanti, Novita Indrawati, E. Dp","doi":"10.24815/jdab.v9i2.25664","DOIUrl":"https://doi.org/10.24815/jdab.v9i2.25664","url":null,"abstract":"This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47873105","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 : 2022-09-04DOI: 10.24815/jdab.v9i2.24947
Patricia Gabriela Christian, D. Sulistiawan
This study examines the role of CEO narcissism to earnings management. Samples are non-financial companies listed in Indonesian Stock Exchange. Three indicators are used to reflect the CEO's narcissistic nature: CEO photograph, CEO publicity, and CEO's social media. Overall, the principal component analysis of the narcissism variable is not able to explain earnings management. After splitting the indicators, the results show empirical evidence that CEO publicity affects earnings management. This study also documented that CEO publicity stimulates earnings management for firms with more profitability. These findings contribute to earnings management literature by providing evidence that profitability positively affects earnings management, especially for firms with higher CEO narcissism measured by CEO publicity.
{"title":"When Narcissus Became a CEO: CEO Narcissism and Its Effect on Earnings Management","authors":"Patricia Gabriela Christian, D. Sulistiawan","doi":"10.24815/jdab.v9i2.24947","DOIUrl":"https://doi.org/10.24815/jdab.v9i2.24947","url":null,"abstract":"This study examines the role of CEO narcissism to earnings management. Samples are non-financial companies listed in Indonesian Stock Exchange. Three indicators are used to reflect the CEO's narcissistic nature: CEO photograph, CEO publicity, and CEO's social media. Overall, the principal component analysis of the narcissism variable is not able to explain earnings management. After splitting the indicators, the results show empirical evidence that CEO publicity affects earnings management. This study also documented that CEO publicity stimulates earnings management for firms with more profitability. These findings contribute to earnings management literature by providing evidence that profitability positively affects earnings management, especially for firms with higher CEO narcissism measured by CEO publicity.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43411231","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 : 2022-09-04DOI: 10.24815/jdab.v9i2.25569
Tubagus Algan Roiston, I. Harymawan
This study examines the association between CEO duality, CEO ownership and financial footnotes readability. The data were collected from 1,469 non-financial firms listed on the Indonesian Stock Exchange (IDX) between 2010 and 2018. Using ordinary least squares (OLS) regression, this study unveiled a negative and significant relationship between CEO duality and financial statement footnotes. In addition, the relationship between CEO ownership and financial statement footnotes is positive and significant. Furthermore, this indicates that CEO duality expands the embarrassment and provokes opportunistic behaviour from the CEO to prioritize personal interests by exploiting potential company resources to weaken the independence of the CEO. Hence, the readability of financial footnotes is undecipherable. On the other hand, CEO ownership is more responsible for improving corporate performance, so more financial statement footnotes are readable. Therefore, this study contributes to the literature on seeking the understanding of the readability of a firm's written communication in emerging countries.
{"title":"CEO Duality, Ownership, and Readability of Financial Statement Footnotes: Some Evidence from Indonesia","authors":"Tubagus Algan Roiston, I. Harymawan","doi":"10.24815/jdab.v9i2.25569","DOIUrl":"https://doi.org/10.24815/jdab.v9i2.25569","url":null,"abstract":"This study examines the association between CEO duality, CEO ownership and financial footnotes readability. The data were collected from 1,469 non-financial firms listed on the Indonesian Stock Exchange (IDX) between 2010 and 2018. Using ordinary least squares (OLS) regression, this study unveiled a negative and significant relationship between CEO duality and financial statement footnotes. In addition, the relationship between CEO ownership and financial statement footnotes is positive and significant. Furthermore, this indicates that CEO duality expands the embarrassment and provokes opportunistic behaviour from the CEO to prioritize personal interests by exploiting potential company resources to weaken the independence of the CEO. Hence, the readability of financial footnotes is undecipherable. On the other hand, CEO ownership is more responsible for improving corporate performance, so more financial statement footnotes are readable. Therefore, this study contributes to the literature on seeking the understanding of the readability of a firm's written communication in emerging countries.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49319459","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 : 2022-05-01DOI: 10.24815/jdab.v9i1.24262
M. Muhfiatun, Prasojo Prasojo, D. Wijayanti, Tettet Fitrijanti
This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.
{"title":"Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks","authors":"M. Muhfiatun, Prasojo Prasojo, D. Wijayanti, Tettet Fitrijanti","doi":"10.24815/jdab.v9i1.24262","DOIUrl":"https://doi.org/10.24815/jdab.v9i1.24262","url":null,"abstract":"This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46308243","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 aim of this study is to examine the impact of financial literary on financial planning and control in Indonesian Micro, Small and Medium Enterprises (MSMEs). The mediating effect of proactive employees was also investigated. Data were collected from survey that involved 157 owners of MSMEs in Bantul District, Yogyakarta, Indonesia. Using Partial Least Square (PLS), this study found that financial behavior affects proactive employees, and proactive employees has significant impact on financial planning and control among the studied MSMEs. Besides, the results of this study confirm the mediating role of proactive employee on the relationship between financial literacy and financial planning and control level in MSMEs.
{"title":"Praktik Literasi Keuangan dalam Pengelolaan Usaha: Studi pada Pemilik UMKM di Kabupaten Bantul, Yogyakarta","authors":"Zulfatun Ruscitasari, Febriani Wahyusari Nurcahyanti, Dimas Wibisono","doi":"10.24815/jdab.v9i1.23620","DOIUrl":"https://doi.org/10.24815/jdab.v9i1.23620","url":null,"abstract":"The aim of this study is to examine the impact of financial literary on financial planning and control in Indonesian Micro, Small and Medium Enterprises (MSMEs). The mediating effect of proactive employees was also investigated. Data were collected from survey that involved 157 owners of MSMEs in Bantul District, Yogyakarta, Indonesia. Using Partial Least Square (PLS), this study found that financial behavior affects proactive employees, and proactive employees has significant impact on financial planning and control among the studied MSMEs. Besides, the results of this study confirm the mediating role of proactive employee on the relationship between financial literacy and financial planning and control level in MSMEs.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47493662","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 : 2022-04-28DOI: 10.24815/jdab.v9i1.23562
J. Saragih
This study examines the influence of local government capital expenditures, internal supervision, and wealth on human development in Indonesian local governments. Using secondary data from the authorized government institutions from 2017 to 2019, a set of unbalanced panel data with total 1,437 observations was generated. Using panel data regression analysis, this study discovers that local governments in Java, Bali and Sumatra have a better human development achievement, followed by Kalimantan, Sulawesi, and Eastern Indonesia. City local governments also have a higher average of human development index achievement than regency local governments. Further, we find that local government capital expenditures and internal supervision positively affect human development, while local government wealth has insignificant effect on human development. Our findings imply that local governments are suggested to increase the amount of capital expenditures for infrastructure development, especially for local governments that are relatively underdeveloped in Indonesia.
{"title":"Local Government Capital Expenditure, Internal Supervision, Wealth and Human Development: Evidence from Indonesia","authors":"J. Saragih","doi":"10.24815/jdab.v9i1.23562","DOIUrl":"https://doi.org/10.24815/jdab.v9i1.23562","url":null,"abstract":"This study examines the influence of local government capital expenditures, internal supervision, and wealth on human development in Indonesian local governments. Using secondary data from the authorized government institutions from 2017 to 2019, a set of unbalanced panel data with total 1,437 observations was generated. Using panel data regression analysis, this study discovers that local governments in Java, Bali and Sumatra have a better human development achievement, followed by Kalimantan, Sulawesi, and Eastern Indonesia. City local governments also have a higher average of human development index achievement than regency local governments. Further, we find that local government capital expenditures and internal supervision positively affect human development, while local government wealth has insignificant effect on human development. Our findings imply that local governments are suggested to increase the amount of capital expenditures for infrastructure development, especially for local governments that are relatively underdeveloped in Indonesia.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44662174","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}
This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samples of manufacturing companies listed in Indonesia between 2014 and 2019 were selected (414 observations). Using panel regression, this study unveiled a positive effect of financial report quality, while a negative effect of tax avoidance and debt maturity on investment efficiency. Corporate social responsibility disclosure fails to moderate the impact of financial report quality and tax avoidance on investment efficiency. In contrast, corporate social responsibility disclosure strengthens the influence of debt maturity on investment efficiency. This study suggests that the Indonesian Tax Authority needs to improve its supervision on Indonesian companies to suppress tax avoidance by companies that may reduce investment efficiency.
{"title":"Financial Reporting Quality, Tax Avoidance, Debt Maturity, and Investment Efficiency: The Moderating Role of Corporate Social Responsibility Disclosure","authors":"Riandi Satria Sukarno, Amrie Firmansyah, Pramuji Handra Jadi, Eta Fasita, Wahyudi Febrian, Deddy Sismanyudi","doi":"10.24815/jdab.v9i1.23676","DOIUrl":"https://doi.org/10.24815/jdab.v9i1.23676","url":null,"abstract":"This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samples of manufacturing companies listed in Indonesia between 2014 and 2019 were selected (414 observations). Using panel regression, this study unveiled a positive effect of financial report quality, while a negative effect of tax avoidance and debt maturity on investment efficiency. Corporate social responsibility disclosure fails to moderate the impact of financial report quality and tax avoidance on investment efficiency. In contrast, corporate social responsibility disclosure strengthens the influence of debt maturity on investment efficiency. This study suggests that the Indonesian Tax Authority needs to improve its supervision on Indonesian companies to suppress tax avoidance by companies that may reduce investment efficiency.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45806185","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 : 2022-04-27DOI: 10.24815/jdab.v9i1.24590
Kiki Satria Hutama Putra, Ersa Tri Wahyuni, Tettet Fitrijanti
This study aims to investigate the influence of financial distress, company size, and company age on corporate social responsibility disclosure before and during the COVID-19 pandemic. We consider that the existence of this unprecedented situation is useful for understanding how the dynamics of corporate social responsibility disclosure changes during the COVID-19 pandemic. Using purposive sampling method, 114 companies in energy, raw materials, industry, and infrastructure sector that listed in Indonesian Stock Exchanges were selected as research samples. Data were analysed using multiple linear regression analysis. The results revealed that financial distress and company size have positive effects on corporate social responsibility disclosure in the period before and during the COVID-19 pandemic. Meanwhile, the age of the company in the period before and during the COVID-19 pandemic has no effect on corporate social responsibility disclosure.
{"title":"FINANCIAL DISTRESS, SIZE, AGE, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: BUKTI EMPIRIS DARI INDONESIA SELAMA MASA PANDEMI COVID-19","authors":"Kiki Satria Hutama Putra, Ersa Tri Wahyuni, Tettet Fitrijanti","doi":"10.24815/jdab.v9i1.24590","DOIUrl":"https://doi.org/10.24815/jdab.v9i1.24590","url":null,"abstract":"This study aims to investigate the influence of financial distress, company size, and company age on corporate social responsibility disclosure before and during the COVID-19 pandemic. We consider that the existence of this unprecedented situation is useful for understanding how the dynamics of corporate social responsibility disclosure changes during the COVID-19 pandemic. Using purposive sampling method, 114 companies in energy, raw materials, industry, and infrastructure sector that listed in Indonesian Stock Exchanges were selected as research samples. Data were analysed using multiple linear regression analysis. The results revealed that financial distress and company size have positive effects on corporate social responsibility disclosure in the period before and during the COVID-19 pandemic. Meanwhile, the age of the company in the period before and during the COVID-19 pandemic has no effect on corporate social responsibility disclosure.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49472567","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}
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