Pub Date : 2019-03-31DOI: 10.24815/JDAB.V6I1.10851
Eka Fitriafri Hanum, M. Sholihin
ABSTRACT This research aims to analyze the level of social justice disclosure by Islamic banks in Indonesia. The samples of this research consist of 11 Islamic ban ks and the data is gathered from their financial reports. A content analysis approach is used to assess the 6 themes of social justice disclosure (adherence to sharia, funding for social projects, schemes and financial inclusion of the poor and disadvantaged group, contribution for society, social function of baitul mal, and qard hasan) in the annual reports. The analysis reveals that overall, the level of social justice disclosure by the Islamic bank increased from 2014 to 2016. The theme of contribution for society has the highest level of disclosure i.e.73 . 46%, whereas the theme of qard hasan has the lowest level of disclosure namely, 0 . 18%. On the other hand, there are 4 banks that have above average level of social justice disclosure with average value of 148 sentences of disclosure. Therefore, this study finds that Indonesian Islamic banks are less able to explain their role on poverty alleviation or improving social justice in society. ABSTRAK Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan keadilan sosial oleh bank syariah di Indonesia. Sampel penelitian ini terdiri dari 11 bank syariah dan data dikumpulkan dari laporan keuangan. Pendekatan analisis isi digunakan untuk menilai 6 tema pengungkapan keadilan sosial (kepatuhan terhadap syariah, pendanaan untuk proyek sosial, skema dan inklusi keuangan masyarakat miskin dan kurang beruntung, kontribusi bagi masyarakat, fungsi sosial baitul mal, dan qard hasan ) di laporan tahunan. Analisis mengungkapkan bahwa secara keseluruhan, tingkat pengungkapan keadilan sosial oleh bank syariah meningkat dari 2014 hingga 2016. Tema kontribusi untuk masyarakat memiliki tingkat pengungkapan tertinggi, yaitu 73,46%, sedangkan tema qard hasan memiliki tingkat terendah. pengungkapan yaitu, 0,18%. Di sisi lain, ada 4 bank yang memiliki tingkat pengungkapan keadilan sosial di atas rata-rata dengan nilai rata-rata 148 kalimat pengungkapan. Oleh karena itu, penelitian ini menemukan bahwa bank syariah di Indonesia kurang mampu menjelaskan peran mereka dalam pengentasan kemiskinan atau meningkatkan keadilan sosial di masyarakat.
{"title":"Pengungkapan Keadilan Sosial: Studi pada Bank Syariah di Indonesia","authors":"Eka Fitriafri Hanum, M. Sholihin","doi":"10.24815/JDAB.V6I1.10851","DOIUrl":"https://doi.org/10.24815/JDAB.V6I1.10851","url":null,"abstract":"ABSTRACT This research aims to analyze the level of social justice disclosure by Islamic banks in Indonesia. The samples of this research consist of 11 Islamic ban ks and the data is gathered from their financial reports. A content analysis approach is used to assess the 6 themes of social justice disclosure (adherence to sharia, funding for social projects, schemes and financial inclusion of the poor and disadvantaged group, contribution for society, social function of baitul mal, and qard hasan) in the annual reports. The analysis reveals that overall, the level of social justice disclosure by the Islamic bank increased from 2014 to 2016. The theme of contribution for society has the highest level of disclosure i.e.73 . 46%, whereas the theme of qard hasan has the lowest level of disclosure namely, 0 . 18%. On the other hand, there are 4 banks that have above average level of social justice disclosure with average value of 148 sentences of disclosure. Therefore, this study finds that Indonesian Islamic banks are less able to explain their role on poverty alleviation or improving social justice in society. ABSTRAK Penelitian ini bertujuan untuk menganalisis tingkat pengungkapan keadilan sosial oleh bank syariah di Indonesia. Sampel penelitian ini terdiri dari 11 bank syariah dan data dikumpulkan dari laporan keuangan. Pendekatan analisis isi digunakan untuk menilai 6 tema pengungkapan keadilan sosial (kepatuhan terhadap syariah, pendanaan untuk proyek sosial, skema dan inklusi keuangan masyarakat miskin dan kurang beruntung, kontribusi bagi masyarakat, fungsi sosial baitul mal, dan qard hasan ) di laporan tahunan. Analisis mengungkapkan bahwa secara keseluruhan, tingkat pengungkapan keadilan sosial oleh bank syariah meningkat dari 2014 hingga 2016. Tema kontribusi untuk masyarakat memiliki tingkat pengungkapan tertinggi, yaitu 73,46%, sedangkan tema qard hasan memiliki tingkat terendah. pengungkapan yaitu, 0,18%. Di sisi lain, ada 4 bank yang memiliki tingkat pengungkapan keadilan sosial di atas rata-rata dengan nilai rata-rata 148 kalimat pengungkapan. Oleh karena itu, penelitian ini menemukan bahwa bank syariah di Indonesia kurang mampu menjelaskan peran mereka dalam pengentasan kemiskinan atau meningkatkan keadilan sosial di masyarakat.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44602680","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 : 2019-03-31DOI: 10.24815/JDAB.V6I1.10815
Elly Nindi Ariantika, I. Geraldina
ABSTRACT This study aims to examine the effect of managerial skills in moderating the relationship between sustainability reports and financial performance of Indonesian companies . The population of this study is companies listed in the Indone s ian Stock Exchange which are participating in the Sutainability Reporting Award (SRA) between 2008 and 2015 (110 observations). The data is analysed by using moderated regression analysis (MRA) method. This study indicates that the disclosure of economic, environmental, labor and product responsibility affects the companies's financial performance. Aditionally t he m anagerial skill strengthens the positive influence of sustainability reports on company performance. The implication of this study is that companies should consider the skills of managers who are able to manage company assets efficiently . O n the one hand the skillful managers can improve the company's sustainability reports and on the other hand they can also improve the company performance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kecakapan manajerial dalam memoderasi hubungan antara laporan keberlanjutan dengan kinerja keuangan perusahaan di Indonesia. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang juga berpartisipasi dalam Sutainability Reporting Award (SRA) antara tahun 2008 dan 2015 (110 observasi). Data dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi, lingkungan, tenaga kerja, dan tanggung jawab produk yang mempengaruhi kinerja keuangan perusahaan. Kecakapan manajerial terbukti dapat memperkuat pengaruh positif laporan keberlanjutan terhadap kinerja perusahaan. Implikasi hasil penelitian ini adalah, perusahaan sebaiknya mempertimbangkan kecakapan manajer yang mampu mengelola aset perusahaan secara efisien, sehingga pada satu sisi dapat meningkatkan laporan keberlanjutan perusahaan dan di sisi lain meningkatkan kinerja perusahaan.
{"title":"Implikasi Kecakapan Manajerial pada Laporan Keberlanjutan dan Kinerja Perusahaan","authors":"Elly Nindi Ariantika, I. Geraldina","doi":"10.24815/JDAB.V6I1.10815","DOIUrl":"https://doi.org/10.24815/JDAB.V6I1.10815","url":null,"abstract":"ABSTRACT This study aims to examine the effect of managerial skills in moderating the relationship between sustainability reports and financial performance of Indonesian companies . The population of this study is companies listed in the Indone s ian Stock Exchange which are participating in the Sutainability Reporting Award (SRA) between 2008 and 2015 (110 observations). The data is analysed by using moderated regression analysis (MRA) method. This study indicates that the disclosure of economic, environmental, labor and product responsibility affects the companies's financial performance. Aditionally t he m anagerial skill strengthens the positive influence of sustainability reports on company performance. The implication of this study is that companies should consider the skills of managers who are able to manage company assets efficiently . O n the one hand the skillful managers can improve the company's sustainability reports and on the other hand they can also improve the company performance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kecakapan manajerial dalam memoderasi hubungan antara laporan keberlanjutan dengan kinerja keuangan perusahaan di Indonesia. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang juga berpartisipasi dalam Sutainability Reporting Award (SRA) antara tahun 2008 dan 2015 (110 observasi). Data dianalisis dengan menggunakan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi, lingkungan, tenaga kerja, dan tanggung jawab produk yang mempengaruhi kinerja keuangan perusahaan. Kecakapan manajerial terbukti dapat memperkuat pengaruh positif laporan keberlanjutan terhadap kinerja perusahaan. Implikasi hasil penelitian ini adalah, perusahaan sebaiknya mempertimbangkan kecakapan manajer yang mampu mengelola aset perusahaan secara efisien, sehingga pada satu sisi dapat meningkatkan laporan keberlanjutan perusahaan dan di sisi lain meningkatkan kinerja perusahaan.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45939552","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 : 2019-03-31DOI: 10.24815/JDAB.V6I1.10990
Michael Ardho Dewanta, Z. Machmuddah
ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia. Quota sampling method was utilized with total samples of 100 students. The data was collected using questionnaire and distribution period was three months from October-December 2017. Data analysis was performed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) 3.0. The results of analysis showed that gender has no effect on religiosity and love of money. Meanwhile gender, religiosity, and love of money simultaneously affect the ethical perception of tax evasion. The results also unveil that love of money and religiosity cannot mediate the relationship between gender and ethical perception of tax evasion among undergraduate students. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh gender, religiusitas, dan kecintaan terhadap uang pada persepsi etis atas penggelapan pajak. Populasi penelitian ini terdiri dari mahasiswa sarjana akuntansi dari universitas swasta di Semarang, Jawa Tengah, Indonesia. Metode pengambilan sampel menggunakan metode quota sampling n dengan jumlah sampel 100 siswa. Data dikumpulkan dengan menggunakan kuesioner dan periode pengumpulan data adalah tiga bulan dari Oktober-Desember 2017. Analisis data dilakukan dengan menggunakan Structural Equation Model (SEM) dan Partial Least Squares (PLS) 3.0. Hasil analisis menunjukkan bahwa gender tidak berpengaruh pada religiusitas dan cinta uang. Sementara itu gender, religiusitas, dan cinta uang secara simultan mempengaruhi persepsi etika atas penggelapan pajak. Hasil penelitian juga menunjukkan bahwa kecintaan terhadap uang dan religiusitas tidak dapat memediasi hubungan antara gender dan persepsi etis penghindaran pajak di kalangan mahasiswa sarjana.
{"title":"Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion","authors":"Michael Ardho Dewanta, Z. Machmuddah","doi":"10.24815/JDAB.V6I1.10990","DOIUrl":"https://doi.org/10.24815/JDAB.V6I1.10990","url":null,"abstract":"ABSTRACTThis study aims to examine the effect of gender, religiosity, and love of money on ethical perception of tax evasion. The population of this study consist of undergraduate accounting students of private universities in Semarang,Central Java, Indonesia. Quota sampling method was utilized with total samples of 100 students. The data was collected using questionnaire and distribution period was three months from October-December 2017. Data analysis was performed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) 3.0. The results of analysis showed that gender has no effect on religiosity and love of money. Meanwhile gender, religiosity, and love of money simultaneously affect the ethical perception of tax evasion. The results also unveil that love of money and religiosity cannot mediate the relationship between gender and ethical perception of tax evasion among undergraduate students. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh gender, religiusitas, dan kecintaan terhadap uang pada persepsi etis atas penggelapan pajak. Populasi penelitian ini terdiri dari mahasiswa sarjana akuntansi dari universitas swasta di Semarang, Jawa Tengah, Indonesia. Metode pengambilan sampel menggunakan metode quota sampling n dengan jumlah sampel 100 siswa. Data dikumpulkan dengan menggunakan kuesioner dan periode pengumpulan data adalah tiga bulan dari Oktober-Desember 2017. Analisis data dilakukan dengan menggunakan Structural Equation Model (SEM) dan Partial Least Squares (PLS) 3.0. Hasil analisis menunjukkan bahwa gender tidak berpengaruh pada religiusitas dan cinta uang. Sementara itu gender, religiusitas, dan cinta uang secara simultan mempengaruhi persepsi etika atas penggelapan pajak. Hasil penelitian juga menunjukkan bahwa kecintaan terhadap uang dan religiusitas tidak dapat memediasi hubungan antara gender dan persepsi etis penghindaran pajak di kalangan mahasiswa sarjana.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47526072","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 : 2018-10-10DOI: 10.24815/JDAB.V5I2.10873
Dania Amani Yapono, Siti Khomsatun
The purpose of this study is to analyze the effect of earnings management on corporate investment efficiency and to examine whether the corporate governance mechanism such as institutional ownership, the independence of the board of commissioners and the expertise of the board of commissioners be able to moderating those effects. The population in this study is manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2014-2016. This study uses purposive sampling method and unbalanced panel data regression. The results of this study indicate that earnings management has a significant negative effect on investment efficiency. The institutional ownership is able to weaken the negative relationship. The independence and expertise of the board of commissioners has no effect to moderate the negative relationship between earnings management and investment efficiency.
{"title":"Peranan Tata Kelola sebagai Pemoderasi atas Pengaruh Manajemen Laba terhadap Efisiensi Investasi","authors":"Dania Amani Yapono, Siti Khomsatun","doi":"10.24815/JDAB.V5I2.10873","DOIUrl":"https://doi.org/10.24815/JDAB.V5I2.10873","url":null,"abstract":"The purpose of this study is to analyze the effect of earnings management on corporate investment efficiency and to examine whether the corporate governance mechanism such as institutional ownership, the independence of the board of commissioners and the expertise of the board of commissioners be able to moderating those effects. The population in this study is manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2014-2016. This study uses purposive sampling method and unbalanced panel data regression. The results of this study indicate that earnings management has a significant negative effect on investment efficiency. The institutional ownership is able to weaken the negative relationship. The independence and expertise of the board of commissioners has no effect to moderate the negative relationship between earnings management and investment efficiency.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48419651","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 : 2018-10-10DOI: 10.24815/JDAB.V5I2.10767
I. Geraldina
This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 & 55 (or Pernyataan Standar Akuntansi Keuangan 50 & 55, Revised 2006) on the Financial Instruments: recognition, measurement, and presentation. The financial assets analysed in this study are the fair value measured assets, namely profit or loss, available for sale, held to maturity, and loans and receivables. This study uses 138 publicly listed bank year samples for 2006-2012 periods. Using panel data analysis, the results show that the information content of banks future earnings has increased after the mandatory adoption of PSAK 50 & 55, but the use of the fair value of financial assets has reduced the information content of banks future earnings. The financial asset that is classified as available for sale may contribute to this reduction of information content of banks future earnings.
本研究旨在检验在强制采用印度尼西亚财务会计准则第50和55号(或Pernyataan standard Akuntansi Keuangan 50和55号，2006年修订)对金融工具:确认、计量和列报后，金融资产公允价值对银行未来收益信息内容的影响。本研究分析的金融资产为可供出售、持有至到期的公允价值计量资产，即损益，以及贷款和应收款项。本研究使用了2006-2012年期间138家上市银行的年度样本。采用面板数据分析的结果表明，强制采用PSAK 50和55后，银行未来盈余的信息含量有所增加，但金融资产公允价值的使用降低了银行未来盈余的信息含量。将金融资产分类为可供出售资产可能会导致银行未来收益信息含量的降低。
{"title":"Kandungan Informasi Laba dari Nilai Wajar Aset Keuangan Bank","authors":"I. Geraldina","doi":"10.24815/JDAB.V5I2.10767","DOIUrl":"https://doi.org/10.24815/JDAB.V5I2.10767","url":null,"abstract":"This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 & 55 (or Pernyataan Standar Akuntansi Keuangan 50 & 55, Revised 2006) on the Financial Instruments: recognition, measurement, and presentation. The financial assets analysed in this study are the fair value measured assets, namely profit or loss, available for sale, held to maturity, and loans and receivables. This study uses 138 publicly listed bank year samples for 2006-2012 periods. Using panel data analysis, the results show that the information content of banks future earnings has increased after the mandatory adoption of PSAK 50 & 55, but the use of the fair value of financial assets has reduced the information content of banks future earnings. The financial asset that is classified as available for sale may contribute to this reduction of information content of banks future earnings.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69171517","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 : 2018-10-10DOI: 10.24815/jdab.v5i2.10900
R. Fatmawati, Doddy Setiawan
This study aims at examining the effect of internal control and the accuracy of financial reporting information on the usefulness of accrual information for decision-making in Indonesian local governments. The samples of this study are financial officers in the Indonesian local governments. The questionnaires were sent to Regional Work Unit financial officers consisting of Budget Users, Finance Administering officials (PPK) and Treasurers expenditure in six local governments: Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen and Klaten. The 570 questionnaires were sent to the respondenst and only 423 questionnaires that can be used and analysed, resulting in the response rate of 76.31%. A multiple linear regression was utilized for the data analysis. The result of the study shows that the internal controls and the accuracy of financial reporting information have positive influence on the usefulness of accrual accounting information for decision-making in the local governments. Thus, if the level of internal control is higher and the information is more precise, then the information will be more useful for decision-making.
{"title":"Dampak Pengendalian Intern dan Ketepatan Informasi Terhadap Kebermanfaatan Akuntansi Akrual: Studi pada Pemerintah Daerah","authors":"R. Fatmawati, Doddy Setiawan","doi":"10.24815/jdab.v5i2.10900","DOIUrl":"https://doi.org/10.24815/jdab.v5i2.10900","url":null,"abstract":"This study aims at examining the effect of internal control and the accuracy of financial reporting information on the usefulness of accrual information for decision-making in Indonesian local governments. The samples of this study are financial officers in the Indonesian local governments. The questionnaires were sent to Regional Work Unit financial officers consisting of Budget Users, Finance Administering officials (PPK) and Treasurers expenditure in six local governments: Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen and Klaten. The 570 questionnaires were sent to the respondenst and only 423 questionnaires that can be used and analysed, resulting in the response rate of 76.31%. A multiple linear regression was utilized for the data analysis. The result of the study shows that the internal controls and the accuracy of financial reporting information have positive influence on the usefulness of accrual accounting information for decision-making in the local governments. Thus, if the level of internal control is higher and the information is more precise, then the information will be more useful for decision-making.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48789941","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 : 2018-10-10DOI: 10.24815/JDAB.V5I2.10581
D. Arieftiara, M. Mariana
This study aims to investigate the effect of environmental uncertainty as an antecedent to the relation of investment decision with firm’s performance. This study applies a comprehensive measure of environmental uncertaity. Using data from listed companies on Indonesian Stoct Exchange (IDX) for the period of 2009-2012, with purposive random sampling method and Two Stage Linear Regression (TSLS) method, this study found that the environmental uncertainty positively affects the managers’ investment decision. Moreover this study documented that the managers’ investment decisions, which taken by considering environmental uncertainty condition, increase the level of firm’s financial performance. This study provides empirical evidence of antecedence effect of environmental uncertainty on the relationship of investment decision and firms’ performance. The findings suggest that environmental uncertainty makes manager to take better investment decision, and it will eventually affect the firms’ performance.
{"title":"Ketidakpastian Lingkungan Bisnis, Keputusan Investasi dan Kinerja Perusahaan pada Industri Manufaktur","authors":"D. Arieftiara, M. Mariana","doi":"10.24815/JDAB.V5I2.10581","DOIUrl":"https://doi.org/10.24815/JDAB.V5I2.10581","url":null,"abstract":"This study aims to investigate the effect of environmental uncertainty as an antecedent to the relation of investment decision with firm’s performance. This study applies a comprehensive measure of environmental uncertaity. Using data from listed companies on Indonesian Stoct Exchange (IDX) for the period of 2009-2012, with purposive random sampling method and Two Stage Linear Regression (TSLS) method, this study found that the environmental uncertainty positively affects the managers’ investment decision. Moreover this study documented that the managers’ investment decisions, which taken by considering environmental uncertainty condition, increase the level of firm’s financial performance. This study provides empirical evidence of antecedence effect of environmental uncertainty on the relationship of investment decision and firms’ performance. The findings suggest that environmental uncertainty makes manager to take better investment decision, and it will eventually affect the firms’ performance.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46779939","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 : 2018-10-10DOI: 10.24815/JDAB.V5I2.10872
A. Hidayatullah, Sulhani Sulhani
This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs were measured regarding three categories consisting of gender, tenure and educational background, and audit quality was measured using industrial proxies of audit specialization. The results of this study support the first hypothesis that the manipulation of financial statements negatively affects the timeliness of financial statements. Meanwhile CFO’s characteristic has no significant influence on the timeliness of financial reporting and audit quality cannot moderate the influence of financial statement manipulation and CFO’s characteristic, hence it does not support another hypothesis of this study.
{"title":"Pengaruh Manipulasi Laporan Keuangan dan Karakteristik Chief Financial Officer terhadap Ketepatwaktuan Pelaporan Keuangan dengan Kualitas Audit Sebagai Variabel Pemoderasi","authors":"A. Hidayatullah, Sulhani Sulhani","doi":"10.24815/JDAB.V5I2.10872","DOIUrl":"https://doi.org/10.24815/JDAB.V5I2.10872","url":null,"abstract":"This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in this study is 206 observations derived from the financial statements of companies listed in the Indonesia stock exchange for the period of 2012-2015. This research uses moderation regression method with panel data. The manipulation of financial statements in this study was measured using the Benneish (M-Score) model, the characteristics of CFOs were measured regarding three categories consisting of gender, tenure and educational background, and audit quality was measured using industrial proxies of audit specialization. The results of this study support the first hypothesis that the manipulation of financial statements negatively affects the timeliness of financial statements. Meanwhile CFO’s characteristic has no significant influence on the timeliness of financial reporting and audit quality cannot moderate the influence of financial statement manipulation and CFO’s characteristic, hence it does not support another hypothesis of this study.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43928571","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}
Evada Dewata, Hadi Jauhari, Siska Aprianti, Eka Nurfa Hijria
This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments
{"title":"The Effects of Local Government Characteristics and Audit Opinion on the Performance of District and City Governments in Indonesia","authors":"Evada Dewata, Hadi Jauhari, Siska Aprianti, Eka Nurfa Hijria","doi":"10.24815/JDAB.V5I2.9057","DOIUrl":"https://doi.org/10.24815/JDAB.V5I2.9057","url":null,"abstract":"This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local and district government in Indonesia for the period of 2013-2015. Population of this study consists of all local government units of districts and cities in Indonesia for the years of 2013-2015. The purposive sampling method was used resulting in a total of 1,158 samples for three years period observations. The results of this study indicate that the variables of age area, population, and audit opinion have a positive effect on the performance of the studied Districts and Cities. Conversely, the dependency level on the central government has a negative effect on the performance of studied local governments. However, the ratio of fiscal decentralization, the capital expenditure, and the regional status have no effect on the performance of the local governments","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46419995","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 : 2018-10-10DOI: 10.24815/JDAB.V5I2.10902
Anisah Kusuma Dewi, A. Kristanto
This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the perspective of relative value and incremental value relevance. Theoretically, the earning’s value relevance should increase, and equity lost its value relevance pursuant the IFRS convergence. The financial data of manufacturing companies in Indonesian Stock Exchange during 2008-2016 were sorted purposively based on companies with complete financial statement and stock price data during 8 consecutive years. This study uses regression analysis to test the hypotheses. It was found that earning and equity information contain value relevance. Moreover, there is no evidence to support the hypotheses that IFRS convergence decrease earning’s value relevance and decrease equity’s value relevance.
{"title":"Konvergensi IFRS di Indonesia: Apakah Relevansi Nilai Relatif dan Inkremental Informasi Akuntansi Terdampak?","authors":"Anisah Kusuma Dewi, A. Kristanto","doi":"10.24815/JDAB.V5I2.10902","DOIUrl":"https://doi.org/10.24815/JDAB.V5I2.10902","url":null,"abstract":"This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the perspective of relative value and incremental value relevance. Theoretically, the earning’s value relevance should increase, and equity lost its value relevance pursuant the IFRS convergence. The financial data of manufacturing companies in Indonesian Stock Exchange during 2008-2016 were sorted purposively based on companies with complete financial statement and stock price data during 8 consecutive years. This study uses regression analysis to test the hypotheses. It was found that earning and equity information contain value relevance. Moreover, there is no evidence to support the hypotheses that IFRS convergence decrease earning’s value relevance and decrease equity’s value relevance.","PeriodicalId":31235,"journal":{"name":"Jurnal Dinamika Akuntansi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46876623","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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