Jurnal Dinamika Akuntansi dan Bisnis
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What Do We Know About Balanced Scorecard and Its Benefit? A Systematic Literature Review
Full text linkThis study aims to systematize articles on Balanced Scorecard (BSC) and the benefit of its adoption in various organizations and business entities. Using a systematic literature review, this study reviews 60 articles published in international reputable journals between 2003 and 2022. The articles were found using keywords such as balanced scorecard, BSC, and BSC implementation in the Emerald, Elsevier, Sage Journals, and Scopus databases. The search was restricted by the language and scope of the research. The results show that BSC facilitates the improvement of organization performance, the achievement of organizational goals and vision, the outlining of strategies into action, the measurement of performance, the management of risk and the decision-making process
Managerial Ability, Earnings Management and Fair Value Accounting: Does Debt Policy Matter?
Full text linkThis study examines the impact of managerial ability and earnings management on fair value accounting. It also examines debt policy as a moderator in the relationship between the tested variables. The data was a panel data collected from infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange. The samples are 20 companies selected using purposive sampling and period of study is 5 years (2016 to 2020). Using multiple linear regression analysis, this study found that managerial ability is positively associated with fair value accounting, while earnings management is not associated with fair value accounting. Furthermore, debt policy strengthens the positive effect of managerial ability on fair value accounting, but it does not moderate the relationship between earnings management and fair value accounting. This study is an extension of previous research by placing a more complex role of managers in examining fair value accounting, which contributes to the financial accounting literature
Environmental, Social, and Governance (ESG) Reporting and Firm Value in Nigeria Manufacturing Firms: The Moderating Role of Firm Advantage
Full text linkThe study examines the influence of environmental, social and governance (ESG) reporting on value-based performance; and the moderating effect of firm advantage on the nexus between ESG reporting and value-based performance of Nigerian quoted manufacturing firms. Using secondary data from the annual report of 20 manufacturing firms for the period 2017 to 2021, analysis involved descriptive statistics, correlation and regression analysis. The study finds that ESG reporting exerts no significant impact of firm value during the study period, but the effect was magnified and significant when moderated with firm advantage (profitability minus capital cost). Firm advantage has a significant effect on firm value-based performance of Nigerian quoted firms. No direct impact was observed for ESG and firm value, implying that ESG disclosures can only influence firm value meaningfully if it is focused on improving profitability by increasing sales through improved public image, and by achieving reduced finance cost. From the studys findings, ESG alone do not directly drive firm valuation, suggesting the existence of possible channels of transmitting ESG disclosure to value
CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies
Full text linkThe main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 2020. 533 firms that published sustainability reports were selected as the sample for the research. The results indicate that CEOs with an educational background in accounting and work experience in accounting field, especially those who have worked at BIG4 accounting firms, have a significantly positive relationship with ESG disclosure. This means that CEOs who are well-versed in accounting are more sensitive to environmental issues and therefore, more likely to disclose more information about ESG. The findings suggest that CEOs with an accounting background are more environmentally conscious and can play a crucial role in expanding ESG disclosure
Using Social Media as A Legitimation Tool in Sustainability Reporting: Evidence from SOEs Listed on the Indonesia Stock Exchange
Full text linkThe use of social media changes the dynamics of reporting, leading to interactive communication processes where dialogue and engagement with stakeholders can be used to accompany disclosure of information to seek legitimacy. The purpose of this study is to determine the use of social media in the sustainability report in state owned enterprises (SOEs) listed on the Indonesia Stock Exchange as a means of seeking legitimacy from stakeholders. The data obtained can be parsed, checked, and compared with open coding (open coding). The results of data processing are displayed in excel spreadsheet, and processed into diagrams and tables. The results of this study indicate that social media allows companies to build a dialogue about current issues that affect society and the environment. The issues raised on social media by companies from the three platforms mostly consist of community, employees, diversity, gender equality, health, and corruption issues. The findings implicate that social media has been largely used even by SOEs as a legitimation tool for its stakeholders in constructing a dialogue regarding current issues affecting people and the environment
The Mediating Role of Performance Measurement System in the Relationship between Information Technology Capabilities and University Performance
Full text linkTo improve performance, higher education institutions (HEIs) have attempted to formulate performance measurement system (PMS) policy and information technology (IT) development. The purpose of this study is to examine the role of IT capability on financial performance and operational performance of private HEIs in Indonesia through PMS implementation as mediating variable. Using purposive sampling method, 149 questionnaire responses obtained from private HEIs located on Java Island, Indonesia. The respondents are head of human resource and finance department and person in charge of technology and information systems in the sample universities. The data were analysed using the Structural Equation Modelling (SEM) method. This study found that IT capabilities were only associated with both financial and operational performance indirectly through PMS implementation. Thus, this study confirmed that PMS played a role as mediating variable. This study contributes to the develop the body of knowledge, especially related to the role of IT capabilities and PMS role in enhancing both the financial and operational performance of HEIs. Practically, this research provides beneficial suggestions for HEI management to improve HEI performance
Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia
Full text linkThis study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive
Financial Reporting Quality, Tax Avoidance, Debt Maturity, and Investment Efficiency: The Moderating Role of Corporate Social Responsibility Disclosure
Full text linkThis research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samples of manufacturing companies listed in Indonesia between 2014 and 2019 were selected (414 observations). Using panel regression, this study unveiled a positive effect of financial report quality, while a negative effect of tax avoidance and debt maturity on investment efficiency. Corporate social responsibility disclosure fails to moderate the impact of financial report quality and tax avoidance on investment efficiency. In contrast, corporate social responsibility disclosure strengthens the influence of debt maturity on investment efficiency. This study suggests that the Indonesian Tax Authority needs to improve its supervision on Indonesian companies to suppress tax avoidance by companies that may reduce investment efficiency
The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review
Full text linkThis study aims to provide a systematic review of research on carbon emission disclosures in the context of Indonesia. Thirty articles published in Indonesian Journals indexed by Science and Technology Index (SINTA) were selected using mapping approach (charting the field). The review found that 87% of the studies employing secondary data based quantitative method, while the other 10% studies used survey method. The resarch findings also revealed two group of determinants of carbon emission disclosure in Indonesia. 53% of the reviewed articles tested the impact of non-financial variables, for example firm age, type of industry. Meanwhile, 47% of the studies investigated the influence of financial variables (for example, leverage, firm value, and profitability) for the carbon emission disclosure. The results of this study provide an updated evaluation of prior studies and research agend for further research in carbon emission