Jurnal Dinamika Akuntansi dan Bisnis
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Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance
Full text linkThis study aims to map global trends and key themes in whistleblowing intention research using a bibliometric systematic literature review approach. Employing co-word analysis, bibliographic coupling, co-author analysis, and co-country analysis, the study utilized VOSviewer and R Studio for visual mapping. A total of 1,722 articles published between 2006 and 2025 were retrieved from the Scopus and Web of Science databases, of which 141 were selected through the PRISMA protocol. The results highlight the significant role of culture in shaping reporting intentions. In Western countries, where individualistic values predominate, moral courage primarily drives the decision to report wrongdoing. By contrast, in Eastern countries with collectivistic cultures, social pressure and the prioritization of group harmony exert stronger influence than individual actions. These findings illustrate how whistleblowing intention is shaped by the interplay of individual, organizational, and cultural factors that vary across contexts
The Moderating Effect of Firm Size on the Relationship Between Environmental, Social, and Governance Factors and Firm Value: Evidence from Asia
Full text linkThis study investigates the influence of environmental, social, and governance (ESG) factors on firm value, focusing on companies in Asia from 2019 to 2022. Using a quantitative approach with a sample of 919 companies (resulting in 3,676 observations), this study employs moderated regression analysis (MRA) to examine the relationships. The findings reveal a significant impact of ESG factors on firm value, highlighting their relevance in the contemporary business landscape. Moreover, this study identifies a crucial yet underexplored aspect: the moderating role of firm size in the relationship between ESG factors and firm value, particularly within the Asian context. The results suggest that while ESG factors are universally influential, their effects may vary depending on firm size. These findings contribute to a deeper understanding of corporate sustainability practices and align with key theoretical perspectives, including signaling theory, stakeholder theory, and legitimacy theory. The study underscores the importance of transparent communication and ESG disclosure in enhancing firm value
Is Audit Quality at Risk in the Covid-19 Era? The Moderating Role of Client Complexity
Full text linkThis study investigated the association between low audit quality and the tendency to issue modified audit opinions (MAO), using the proxy of non-Big Four audit firms and non-industry-specialized auditors. It also investigated the moderating effect of client complexity on the relationship between audit quality and MAO, and examines the effect of COVID-19 pandemic on these relationships. The samples were all listed firms on the Indonesia Stock Exchange, except for financial industry over a period of 2018 2020 (1,020 firm-years observations). Using panel logistic regression analyses, this study reveals that non-Big Four audit firms have a greater tendency to issue MAO, with no association between non-industry-specialized auditors and the tendency to issue MAO. This study also identifies that client complexity represents a moderator that enhances the positive correlation between non-Big Four audit firms and MAO. Lastly, no evidence found of any difference in the audit quality between pre- and during COVID-19 pandemic
Developmental Benefits of Corruptible Governance where Transparency and Accountability are Held in Dissimulation: The Case of Nigeria
Full text linkThis study examined the developmental implications of corruptible governance, where transparency and accountability are exercised through dissimulation, using Nigeria as a case study. It explored why communities celebrate and welcome public officials involved in corruption upon their return from office or prison. The analysis was framed using neopatrimonialism theory. A mixed-method approach was employed, including questionnaires, interviews, document analysis, and newspaper reviews, to ensure a comprehensive investigation. Data were analyzed using weighted means to aid interpretation. The findings revealed that communities often rejoice due to tangible benefits received from perceived corrupt individuals, such as the construction of universities, the recruitment of local youth into security forces, improved infrastructure, world-class hospitals, and uninterrupted electricity supply. The study recommended revitalizing Nigerian welfare systems based on Ubuntu values, emphasizing honesty, integrity, and fairness as a means to counteract corruption
When Control Backfires: The Double-Edged Role of Management Control Systems in Environmental Capabilities and Environmental Management Accounting Practices
Full text linkThis study examined how environmental management control systems (EMCS) moderate the relationship between environmental capabilities (EC) and the implementation of environmental management accounting (EMA). By integrating EC and EMCS within a unified framework, the analysis draws on data from 900 non-financial Southeast Asian companies reporting ESG metrics from 2019 to 2023. Using ordinal logistic regression, the findings reveal that while EC positively influences EMA implementation, EMCS unexpectedly weakens this effect. This suggests that rigid or misaligned control systems may hinder the effective utilization of environmental capabilities. The study underscores the conditional role of EMCS and highlights the importance of contextually adaptive systems that support, rather than constrain, strategic environmental initiatives. It contributes to the literature by demonstrating how the ECEMCS interaction can either facilitate or obstruct EMA implementation, particularly within the Southeast Asian context
Corporate Governance Moderation in the Relationship between Compliance, Strategy, and Audit Quality on Tax Avoidance
Full text linkThis study investigates the influence of legal compliance, operational management strategies, and audit quality on tax avoidance, with corporate governance serving as a moderating variable. It explores how corporate governance mechanisms either amplify or mitigate the effects of these factors on tax avoidance in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study analyzes cross-sectional data from 2023, covering 182 firms (98 cyclical and 84 non-cyclical). The results indicate that legal compliance and audit quality significantly reduce tax avoidance, whereas operational management strategies significantly increase it. Corporate governance moderates these relationships by strengthening the negative effects of legal compliance and audit quality and by attenuating the positive effect of operational strategies. Additional analysis shows that operational strategies exert a stronger influence on tax avoidance in cyclical companies than in their non-cyclical counterparts
Institutional Ownership and Corporate Sustainable Growth: Insights from the Indonesian Banking Sector
Full text linkThis study investigated the effect of institutional ownership on corporate sustainable growth, with a particular focus on the moderating roles of firm size and firm age. The sample comprises 45 banks listed on the Indonesia Stock Exchange (IDX) from 2004 to 2021, resulting in 578 firm-year observations. Employing Ordinary Least Squares (OLS) regression, the findings indicate that institutional ownership has a negative effect on sustainable growth. However, firm size and firm age do not significantly moderate this relationship for firms with either above-average or below-average asset levels. Further analysis reveals that institutional ownership negatively affects smaller firms, while its impact on larger firms is statistically insignificant. These results suggest that the relationship between institutional ownership and sustainable growth may vary with firm size, although not in a moderating capacity. The findings imply that, while firm size and firm age do not function as moderators, they remain important contextual factors in understanding the influence of institutional ownership on corporate sustainable growth
Accountability in Infaq Fund Management: The Case of Jogokariyan Mosque
Full text linkThis study investigates the concept of accountability and examines the efforts of the mosque management committee in maintaining financial accountability at Jogokariyan Mosque, Yogyakarta, Indonesia. Using an interpretative qualitative approach and Shariah Enterprise Theory (SET) as the theoretical foundation, this study included semi-structured interviews with 15 participants, including the mosques managers (Taqmirs), congregants, local communities and leaders. The findings indicate that the financial management at Jogokariyan Mosque adheres to the zero-balance principle. Accountability is defined by the Taqmirs' actions in promptly allocating and distributing donation funds to the rightful recipients, followed by maintaining honesty and transparency in their public accountability. The Taqmirs uphold accountability by demonstrating trustworthiness, sincerity, honesty, transparency, and a strong commitment to providing the best service to the community. This research offers a theoretical contribution to accountability concept and to how religious organizations should practice accountability in managing funds from their congregants
Unlocking Profitability: How CSR Practices Drive Financial Performance Through Green Innovation
Full text linkThis study explores the influence of corporate social responsibility (CSR) and green innovation on corporate financial performance. Using purposive sampling, the research examines a sample of 126 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data were collected from the sample companies annual reports. Employing regression analysis to analyze the data, this study finds that CSR and green innovation positively affect financial performance. Companies that actively engage in CSR initiatives are more likely to implement environmentally friendly innovations. This study also found that green innovation mediates the relationship between CSR and financial performance. Consequently, prioritizing CSR fosters green innovation, which, in turn, improves financial performance through increased efficiency, corporate reputation, and market opportunities. This study provides valuable insights for managers and practitioners, highlighting the strategic role of CSR in strengthening financial performance through green innovation
Determinants of Digital Technology Adoption in Indonesian Government: A Cross-Sectional Study of Government Accountants
Full text linkoai:jurnal.usk.ac.id:article/49195This study examines the determinants of digital technology adoption in the Indonesian government. Using a stratified random sampling technique, 487 government accountants from ministries, national agencies, and subnational governments were selected as research participants. Data were analysed using PLS-SEM to assess the individual, organizational, and environmental factors influencing digital technology adoption. The findings indicate that adoption is shaped primarily by individual-level factors, with perceived usefulness and technology readiness emerging as the strongest predictors. Organizational enablers, particularly managerial support and technological infrastructure, also contribute significantly, although resource limitations remain major constraints