Search Results - "Jurnal dinamika akuntansi dan bisnis"

Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island by Aurelia, Clara, Nurmayanti, Poppy, Afifah, Ulfa, Setiawan, Doddy

“…This study aims to investigate determinants of financial reporting quality (FRQ) local government in Sumatera Islands, Indonesia. The FRQ local government is…”
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CEO Busyness and Earnings Management: Evidence from Non-financial Companies listed in Indonesian Stock Exchange by Zakiya, Fudhla, Arifin, Taufiq

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Empirical Evidence of ESG Disclosure's Impact on Corporate Investment Decision in Indonesia by Cahyono, Suham, Damayanti, Vira Ayu, Ardianto, Ardianto

“…The purpose of this study is to investigate the impact of environmental, social, and governance (ESG) disclosure on corporate investment decisions. Data were…”
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Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality by Sofyani, Hafiez, Sani, Mar’atussholichah Kurnia, Putra, Adli Zuliansyah, Septiari, Dovi

“…This study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the…”
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What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies by Nurmala, Putri, Adiwibowo, Akhmad Sigit

“…This study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role…”
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They Have Never Changed: Accountants in Movies by Suryani, Ani Wilujeng, Jannah, Miftahul, Hasmi, Hazreel

“…The purpose of this study is to examine how accountants are portrayed in recent box office films. The samples for this study were movies registered in the…”
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Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies by Inawati, Wahdan Arum, Azizah, Adinda Noor

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Corporate Governance and Cash Holdings among Non-Financial Companies Listed in the Nigerian Exchange Group by Iyoha, Agbonrha-Oghoye Imas, Odu, Victor Chukwudeme, Omokhudu, Okuns

“…The exogenous shocks that necessitate firm deviation from a target cash holding vary across firms and institutional environments, hence the need for the study…”
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Exploring the Potential Applications of Blockchain Technology in Accounting Practice: A Systematic Literature Review by Mahdani, Rimal, Risnafitri, Hafizhah, ., Mardiaton

“…This study aims to examine the potential of blockchain technology in revolutionizing conventional accounting processes and mitigating persistent inefficiencies…”
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CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia by Ulinnuha, Kukuh Shafira, Harymawan, Iman, Aini, Siti Nur

“…This study aims to examine the influence of CEO educational background, specifically MBA and engineering degrees gained from reputable universities, on…”
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Using Social Media as A Legitimation Tool in Sustainability Reporting: Evidence from SOEs Listed on the Indonesia Stock Exchange by Rahmansyah, Arif, Mulyany, Ratna, Geumpana, Teuku Aulia

“…The use of social media changes the dynamics of reporting, leading to interactive communication processes where dialogue and engagement with stakeholders can…”
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COVID-19 Spread and Financial Distress: Does Managerial Ability Matter? by Kushermanto, Andi, Alisa, Inayah Risqi, Ulum, Akhmad Samsul, Zulaikha, .

“…The COVID-19 pandemic has caused a global-scale economic crisis. This study aims to examine the impact of the COVID-19 spread on financial distress and the…”
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Determinants of Tax Avoidance and the Moderation Role of Asset Growth: A Case of Southeast Asia Banking Industry by Wilda, Felisitas, Supriyati, ., Murdiawati, Dewi, Prananjaya, Kadek Pranetha

“…Alfina, I. T., Nurlaela, S., Wijayanti, A. (2018). The influence of profitability, leverage, independent commissioner, and company size to tax avoidance. The…”
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Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies by Ananda, Citra, Faisal, Faisal

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Tax Avoidance and Dividend Policy: Evidence from Indonesian State-Owned Enterprises by Kuswanto, Randy

“…This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The…”
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Exploring the Affiliation between Integrated Reporting and Firm Performance: Evidence from Bangladesh by Shahria, Golam

“…The objective of this study is to assess the extent of integrated reporting (IR) practice with reference to the disclosure pattern and to examine its…”
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Environmental, Social, and Governance (ESG) Reporting and Firm Value in Nigeria Manufacturing Firms: The Moderating Role of Firm Advantage by Igbinovia, Ikponmwosa Michael, Agbadua, Bamidele Oyakhiromhe

“…The study examines the influence of environmental, social and governance (ESG) reporting on value-based performance; and the moderating effect of firm…”
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What Do We Know About Balanced Scorecard and Its Benefit? A Systematic Literature Review by Sibarani, Blasius Erik

“…This study aims to systematize articles on Balanced Scorecard (BSC) and the benefit of its adoption in various organizations and business entities. Using a…”
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The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance by Pratolo, Suryo, Spama, Diandra Talita, Sofyani, Hafiez

“…To improve performance, higher education institutions (HEIs) have attempted to formulate performance measurement system (PMS) policy and information technology…”
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Board Attributes and Earnings Management of Listed Deposit Money Banks in Nigeria by Bala, Hussaini, Daddau, Haruna, Umar, Musa Sulaiman, Miko, Nuraddeen Usman, Mazadu, Saifullahi Abdullahi

“…This research examined the relationship between board attributes and earnings management of deposit money banks listed on Nigeria Stock Exchange for ten years…”
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