Pub Date : 2022-04-20DOI: 10.24815/jdab.v9i1.23583
Sri Pujiningsih, Helianti Utami
This study aims to explore the information disclosure level of universities in Indonesia and its relationship with university ranking. Data were collected from universities’ reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis and regression tests, this study found a low level of information disclosure in universities in Indonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to the other information disclosures. The intellectual capital disclosure is not explicitly stated in the universities’ reports. The results of the regression test confirmed that the universities’ ranking have a positive effect on the universities’ disclosure level. The study supports the applicability of the signal theory in the context of higher education institutions.
{"title":"University Ranking and Information Disclosure: The Case of Indonesia","authors":"Sri Pujiningsih, Helianti Utami","doi":"10.24815/jdab.v9i1.23583","DOIUrl":"https://doi.org/10.24815/jdab.v9i1.23583","url":null,"abstract":"This study aims to explore the information disclosure level of universities in Indonesia and its relationship with university ranking. Data were collected from universities’ reportspublished in their website from 2018 to 2020 (53 Observations). Using content analysis and regression tests, this study found a low level of information disclosure in universities in Indonesia. The disclosure of sustainability aspect is the lowliest level (9%) compared to the other information disclosures. The intellectual capital disclosure is not explicitly stated in the universities’ reports. The results of the regression test confirmed that the universities’ ranking have a positive effect on the universities’ disclosure level. The study supports the applicability of the signal theory in the context of higher education institutions.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48027429","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 : 2022-04-19DOI: 10.24815/jdab.v9i1.23618
S. Haruna, H. Bala, Muhammad Sani Bello
The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on the Nigerian Stock Exchange as at 31st December, 2020. 13 LDMBs were used as sample of the study. Logit regression technique was used as a tool of data analysis. Findings of the study revealed that, in the direct relationship, audit independence, board independence and institutional ownership have significant effect on the audit quality of LDMBs in Nigeria. The finding of the moderated model of the study reveals that institutional ownership has a significant negative moderating role on the relationship between audit tenure, audit independence, board independence and audit quality of LDMBs. It is therefore recommended among others that listed deposit money banks in Nigeria should ensure that they consider long-term institutional shareholding since those with a long-term stake have the motivation to monitor management and thereby, requesting a better audit quality through BIG4 auditors.
{"title":"Audit Tenure, Audit Independence, Audit Committee Independence, Board Independence, and Audit Quality in the Listed Deposit Money Banks in Nigeria: The Moderating Effect of Institutional Ownership","authors":"S. Haruna, H. Bala, Muhammad Sani Bello","doi":"10.24815/jdab.v9i1.23618","DOIUrl":"https://doi.org/10.24815/jdab.v9i1.23618","url":null,"abstract":"The study examined the moderating effect of institutional ownership on relationship between audit tenure, audit independence, board independence and audit quality of listed deposit money banks (LDMBs) in Nigeria. The study population comprises 14 LDMBs on the Nigerian Stock Exchange as at 31st December, 2020. 13 LDMBs were used as sample of the study. Logit regression technique was used as a tool of data analysis. Findings of the study revealed that, in the direct relationship, audit independence, board independence and institutional ownership have significant effect on the audit quality of LDMBs in Nigeria. The finding of the moderated model of the study reveals that institutional ownership has a significant negative moderating role on the relationship between audit tenure, audit independence, board independence and audit quality of LDMBs. It is therefore recommended among others that listed deposit money banks in Nigeria should ensure that they consider long-term institutional shareholding since those with a long-term stake have the motivation to monitor management and thereby, requesting a better audit quality through BIG4 auditors.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43984181","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 : 2022-04-13DOI: 10.24815/jdab.v9i1.23217
Ferry Irawan, Imla Amelia Ulinnuha
This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analyzed 100 samples of multinational companies listed in the Indonesia Stock Exchange (IDX) during the period from 2015 to 2019, except companies from the financial and insurance sector. Applying multiple regression analysis, this study unveiled a positive and significant impact of multinationality, occourance of transactions with tax-haven-countries, and intangible assets on companies’s transfer pricing aggressiveness.
{"title":"Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets","authors":"Ferry Irawan, Imla Amelia Ulinnuha","doi":"10.24815/jdab.v9i1.23217","DOIUrl":"https://doi.org/10.24815/jdab.v9i1.23217","url":null,"abstract":"This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analyzed 100 samples of multinational companies listed in the Indonesia Stock Exchange (IDX) during the period from 2015 to 2019, except companies from the financial and insurance sector. Applying multiple regression analysis, this study unveiled a positive and significant impact of multinationality, occourance of transactions with tax-haven-countries, and intangible assets on companies’s transfer pricing aggressiveness.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41841170","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 : 2021-11-08DOI: 10.24815/JDAB.V8I2.21425
Winarsih Winarsih, W. Winarti, Z. Machmuddah, Emiza Tahar
This study examines the role of financial capital in mediating the relationship between accounting capability and Micro-, Small- and Medium-Sized Enterprises' (MSME) financial performance. Using Yamane formula, the samples are 407 MSMEs in Central Java Province. Data was collected from questionnaires that distributed to and filled by owners of the sample MSME. WarpPLS was used to analyased the research data. This study found that accounting capability and financial capital have a positive influence on financial performance. Financial capital mediates the relationship between accounting capability and financial performance. Thus, this study confirms the importance of accounting capability to increase financial capital and financial performace of MSME.
{"title":"The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises' (MSMEs) Financial Performance in Indonesia","authors":"Winarsih Winarsih, W. Winarti, Z. Machmuddah, Emiza Tahar","doi":"10.24815/JDAB.V8I2.21425","DOIUrl":"https://doi.org/10.24815/JDAB.V8I2.21425","url":null,"abstract":"This study examines the role of financial capital in mediating the relationship between accounting capability and Micro-, Small- and Medium-Sized Enterprises' (MSME) financial performance. Using Yamane formula, the samples are 407 MSMEs in Central Java Province. Data was collected from questionnaires that distributed to and filled by owners of the sample MSME. WarpPLS was used to analyased the research data. This study found that accounting capability and financial capital have a positive influence on financial performance. Financial capital mediates the relationship between accounting capability and financial performance. Thus, this study confirms the importance of accounting capability to increase financial capital and financial performace of MSME.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46818225","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 : 2021-10-15DOI: 10.24815/JDAB.V8I2.21332
Yumna Rifdatul Ummah, D. Setiawan
The purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. Panel data regression is employed to analysis data that collected from annual reports and sustainability reports of the sample companies. The results show that size of board of commissioners and the proportion of independent commissioners have a negative effect on the disclosure of carbon emissions. Gender diversity of the board of commissioners has a positive effect on the disclosure of carbon emissions, while nationality diversity and international environmental certification have no effect on the disclosure of carbon emissions
{"title":"Do Board of Commisioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia","authors":"Yumna Rifdatul Ummah, D. Setiawan","doi":"10.24815/JDAB.V8I2.21332","DOIUrl":"https://doi.org/10.24815/JDAB.V8I2.21332","url":null,"abstract":"The purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. Panel data regression is employed to analysis data that collected from annual reports and sustainability reports of the sample companies. The results show that size of board of commissioners and the proportion of independent commissioners have a negative effect on the disclosure of carbon emissions. Gender diversity of the board of commissioners has a positive effect on the disclosure of carbon emissions, while nationality diversity and international environmental certification have no effect on the disclosure of carbon emissions","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45230122","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 study aims to examine the impact of sustainability disclosure and environmental performance on market performance. Population of this study is non-financial companies listed in Indonesian Stock Exchange (IDX) from 2015 to 2019. Samples are 32 companies that participated in KLHK PROPER award (or 160 observations). Using multiple linear regression for panel data, this study found that sustainability disclosure is not associated with market performance, while environmental performance is positively associated with market performance. This study indicates that the Indonesia Financial Services Authority and the Ministry of Environment and Forestry need to improve the quality of policies related to sustainability used by companies in the Indonesian Capital Market.
{"title":"Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia","authors":"Masayu Annisa Ihsani, Amrie Firmansyah, Riska Septiana Estutik","doi":"10.24815/JDAB.V8I2.21630","DOIUrl":"https://doi.org/10.24815/JDAB.V8I2.21630","url":null,"abstract":"This study aims to examine the impact of sustainability disclosure and environmental performance on market performance. Population of this study is non-financial companies listed in Indonesian Stock Exchange (IDX) from 2015 to 2019. Samples are 32 companies that participated in KLHK PROPER award (or 160 observations). Using multiple linear regression for panel data, this study found that sustainability disclosure is not associated with market performance, while environmental performance is positively associated with market performance. This study indicates that the Indonesia Financial Services Authority and the Ministry of Environment and Forestry need to improve the quality of policies related to sustainability used by companies in the Indonesian Capital Market.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46255052","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 : 2021-10-11DOI: 10.24815/JDAB.V8I2.21335
T. Lestari, K. Putri, Meita Candra Devi
This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.
{"title":"The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry","authors":"T. Lestari, K. Putri, Meita Candra Devi","doi":"10.24815/JDAB.V8I2.21335","DOIUrl":"https://doi.org/10.24815/JDAB.V8I2.21335","url":null,"abstract":"This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45290760","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 : 2021-09-27DOI: 10.24815/JDAB.V8I2.21746
Nyoman Yudha Astriayu Widyari, D. Ariyanto, H. Suprasto, I. Suputra
This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.
{"title":"Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model","authors":"Nyoman Yudha Astriayu Widyari, D. Ariyanto, H. Suprasto, I. Suputra","doi":"10.24815/JDAB.V8I2.21746","DOIUrl":"https://doi.org/10.24815/JDAB.V8I2.21746","url":null,"abstract":"This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48064588","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 paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompson’s (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users’ attention is deflected from or glossed over the underlying ideological nature of the textbooks
{"title":"Deconstructing the Language of Accounting Textbooks to Make Power Relations Visible","authors":"Irsyadillah Irsyadillah, Ruaida Ruaida, Musfiana Musfiana","doi":"10.24815/JDAB.V8I2.21390","DOIUrl":"https://doi.org/10.24815/JDAB.V8I2.21390","url":null,"abstract":"The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompson’s (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users’ attention is deflected from or glossed over the underlying ideological nature of the textbooks","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46864167","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 : 2021-09-18DOI: 10.24815/JDAB.V8I2.20760
Ni Wayan Rustiarini, I. M. Sudiartana
This study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2019. Using purposive method this study gathered data from 119 companies or 357 company-year observations. This study revealed that political connection has a negative effect on ETR. This finding indicates that the political connections may lead to nepotism practices with aim to reduce the corporate tax burden. The managerial ownership strengthens the negative relationship between political connection and ETR. However, institutional ownership weakens the negative relationship between political connection and ETR. Contrary to these two results, public ownership cannot moderate the political connection and ETR.
{"title":"Board Political Connection and Tax Avoidance: Ownership Structure as A Moderating Variable","authors":"Ni Wayan Rustiarini, I. M. Sudiartana","doi":"10.24815/JDAB.V8I2.20760","DOIUrl":"https://doi.org/10.24815/JDAB.V8I2.20760","url":null,"abstract":"This study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2019. Using purposive method this study gathered data from 119 companies or 357 company-year observations. This study revealed that political connection has a negative effect on ETR. This finding indicates that the political connections may lead to nepotism practices with aim to reduce the corporate tax burden. The managerial ownership strengthens the negative relationship between political connection and ETR. However, institutional ownership weakens the negative relationship between political connection and ETR. Contrary to these two results, public ownership cannot moderate the political connection and ETR.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44389090","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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