Jurnal Dinamika Akuntansi dan Bisnis
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The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies
Full text linkThis study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure. The population consists of manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2022 and 2023. The samples were selected using a purposive sampling technique, resulting in 245 firm-year observations. Using multiple linear regression analysis, this study found that audit fees positively affect KAM disclosure, while audit firm reputation, auditor industry specialization, auditor rotation, and audit tenure did not have a significant impact. The findings imply that financial incentives, such as higher audit fees, may encourage auditors to provide more detailed and transparent KAM disclosures
Sustainable Bonds in Indonesia: A Systematic Literature Review and Future Prospects
Full text linkThe aim of this study is to review publications on sustainable bonds in Indonesia between 2017 and 2024 using a systematic literature review (SLR). Using the SPAR-4-SLR methodology, 30 relevant articles were sourced from Scopus and Sinta 1 and 2 databases, identified through keywords including "sustainable bond, "green bond", "green sukuk, "social bond", "sustainability bond", "sustainability-linked bond", "eco-bond", "blue bond", "green Islamic bond", "SRI sukuk", "ESG bond", "climate bond", "SDG bond", and "Indonesia. A bibliometric analysis using Vosviewer was performed to map keyword co-occurrences, revealing green bonds and green sukuk as dominant themes. The study identifies key drivers of sustainable bonds such as investor awareness, regulatory advancements, green marketing, and challenges like high capital costs, greenwashing risks, and regulatory inconsistencies. Emerging instruments such as blue sukuk, sovereign climate-aligned bonds, and earthquake bonds offer new avenues for sustainable finance in Indonesia. This research underscores the critical role of sustainable bonds in achieving climate goals and social inclusion while emphasizing the need for broader studies on underrepresented bond types
Do Family-Owned Firms Behave More Responsibly? Examining the Effect of CSR on Tax Avoidance
Full text linkThis study examines the relationship between corporate social responsibility (CSR) and tax avoidance, and assesses how family ownership moderates this relationship within an agency theory perspective. The population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022, with samples selected using a purposive sampling technique. Using regression analysis on 98 non-financial family firms (392 firm-year observations), the study finds that higher CSR engagement is associated with lower effective tax rates, indicating greater tax avoidance and challenging the conventional view of CSR as a disciplining mechanism. Although family ownership is positively related to tax compliance, its interaction with CSR increases tax avoidance. These findings suggest that family firms may use CSR instrumentally to enhance legitimacy, highlighting that CSRs ability to curb tax avoidance is context-dependent and shaped by governance dynamics
Islamic Governance in Village Financial Management in Indonesia: Lessons from Lobuk Village of Madura Island
Full text linkThis research aims to integrate an Islamic governance framework into Village Financial Management (VFM) that can be applied across village governments in Indonesia. Using an ethnomethodological approach, this study was conducted in the village government of Lobuk, located on Madura Island. Data were collected from observation and in-depth interviewees with village government apparatus between July 2023 and January 2024. The empirical findings are then compared with these Islamic principles and elements to develop a model of Islamic (good) governance for VFM. The findings revealed three core principles, seven Islamic elements, and one overarching goal of VFM, symbolically represented through a mosque structure, comprising a foundation, pillars, and a roof. The proposed Islamic governance model for VFM, offers a comprehensive and foundational solution to address the misuse of village financial resources in Indonesia
The Impact of Auditor Characteristics on Key Audit Matters Disclosure in Indonesian Listed Companies
Full text linkThis study examines the impact of external auditor characteristics on the disclosure of Key Audit Matters (KAM) in the Indonesian context. The characteristics considered include audit fees, educational background, gender, the size of the certified public accounting (CPA) firm, and auditor experience. Employing a quantitative approach, the study analyzed 1,383 IDX-listed companies from 2022 to 2023 using multiple linear regression with fixed effects to control for industry and year variations. The results indicate that CPA firm size has a significant negative effect on KAM disclosure, suggesting that companies audited by Big 4 firms tend to disclose fewer KAMs. In contrast, audit fees, education, gender, and auditor experience show no significant effects. These findings suggest that the complexity and scale of the audited company, together with the audit policies of the CPA firm, play a more decisive role in determining the extent of KAM disclosure than individual auditor characteristics
Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries
Full text linkThis study investigates the effect of integrated reporting disclosure (IRD) on firm value, with audit tenure as a moderating variable. The sample consists of mining and property companies listed in ASEAN-5 capital markets, yielding 363 firm-year observations between 2021 and 2023 through purposive sampling. Using panel data regression, the findings show no significant relationship between IRD and firm value. Moreover, audit tenure negatively moderates this relationship, suggesting that extended auditor tenure weakens the potential benefits of integrated reporting. This negative moderating effect implies that prolonged auditorclient relationships may compromise auditor independence, signal governance concerns to market participants, and reduce the credibility of voluntary disclosure initiative
Examining the Impact of Board of Directors on Sustainability Performance: The Role of Board Size and Meetings
Full text linkSustainability performance is increasingly critical in Indonesia, highlighting the need for effective corporate governance through board size and meeting practices. This study examines the impact of board size and meeting frequency on sustainability performance. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The sample comprises 77 companies, yielding 198 observations. Using multiple linear regression analysis, the results reveal that only board meeting frequency has a significant positive effect on sustainability performance, whereas board size has no significant influence. These findings are consistent with Resource Dependence Theory, suggesting that active and frequent board engagement enhances sustainability outcomes and strengthens shareholder trust
Corporate Social Responsibility in Family-Controlled Firms: A Moderated Study of Slack Resources in Indonesian Manufacturing
Full text linkThe socioemotional wealth perspective emphasizes a companys concern with preserving its reputation and image. This study investigates the effects of family firms, family ownership, and family management on corporate social responsibility (CSR) disclosure, with slack resources serving as a moderating variable. Employing a quantitative approach, the analysis draws on secondary data from 118 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 20182022, yielding 590 firm-year observations. Multiple linear regression using Stata was applied. The results show that family firms have a significant negative effect on CSR disclosure, while family management has a significant positive effect. In contrast, family ownership exhibits no significant relationship with CSR disclosure. Moreover, slack resources are found to moderate the relationships between family firms, family ownership, family management, and CSR disclosure
Does Green Accounting Matter for Financial Performance? Evidence from the Indonesia Mining Sector
Full text linkThis study examines the influence of green accountingenvironmental cost, environmental disclosure, and environmental performanceon the financial performance of companies in the mining sector. The population were mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The samples were selected using the purposive technique and the number of observations is 144 firm-years. Using themultiple regression method, this study revealed that green accounting positively affects thefinancial performance of the sample companies. Disclosure and environmental performance positively impact financial performance, while the effect of environmental costs on financial performance is not significant
Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia
Full text linkThis study aims to analyze the factors that influence digital transparency in Indonesian local governments. The tested determinants are e-government maturity, financial report quality, and local government accountability systems. Data were collected from official websites, accountability reports, and financial reports of 541 Indonesian provincial and district/ city government. Using multiple regression analysis, this study found that e-government maturity, financial report quality, and local government accountability systems significantly positively affect digital transparency. The findings indicate that good governance practices can encourage transparency in presenting financial and non-financial information. However, this study also found that some local government websites are not fully accessible, which may hinder access to necessary data. The implications of this study emphasize the importance of developing mature e-government, improving the quality of financial reports, and strengthening accountability systems in local governments to strengthen transparency, reduce corruption, and increase government legitimacy