Jurnal Dinamika Akuntansi dan Bisnis
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The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable
Full text linkThe purpose of the study is to analyze the effect of carbon disclosure on firm value and examine the moderation effect of foreign ownership. This study used all of the companies listed on the Indonesia Stock Exchange (BEI) between 2016 and 2018 as the population and employed a purposive sampling method to determine 194 companies as the final data observation. The data were collected from annual report and sustainability report released by the sample companies and analyzed using Moderated Regression Analysis (MRA). The result shows that carbon disclosure negatively affects firm value, while, foreign ownership significantly moderates the relationship between both variables
The COVID-19 Outbreak and Stock Market Return: Evidence from Indonesia
No full textThis study investigates the impact of Coronavirus disease 2019 (COVID-19) outbreak on stock market returns in Indonesia stock exchange. Number of positive cases, mortality, recovery, and capital market data were collected for 136 days since the first case was announced in Indonesia (2 March 2020). Panel data regression was employed to test the research hypothesis. The results show that COVID-19 has a negative impact on Indonesian stock market returns. The growth of positive case and deaths decreased the market returns. Meanwhile, the increase of recovered cases is a positive signal for the capital market but it has not contributed to the rise of stock prices and market returns
Do Board of Commissioners Characteristic and International Environmental Certification Affect Carbon Disclosure? Evidence from Indonesia
Full text linkThe purpose of this study is to examine the influence of the characteristics of the board of commissioners and international environmental certification on the disclosure of carbon emissions. Populations of this study are financial and non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. Panel data regression is employed to analysis data that collected from annual reports and sustainability reports of the sample companies. The results show that size of board of commissioners and the proportion of independent commissioners have a negative effect on the disclosure of carbon emissions. Gender diversity of the board of commissioners has a positive effect on the disclosure of carbon emissions, while nationality diversity and international environmental certification have no effect on the disclosure of carbon emission
Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia
Full text linkThis study aims to examine the impact of sustainability disclosure and environmental performance on market performance. Population of this study is non-financial companies listed in Indonesian Stock Exchange (IDX) from 2015 to 2019. Samples are 32 companies that participated in KLHK PROPER award (or 160 observations). Using multiple linear regression for panel data, this study found that sustainability disclosure is not associated with market performance, while environmental performance is positively associated with market performance. This study indicates that the Indonesia Financial Services Authority and the Ministry of Environment and Forestry need to improve the quality of policies related to sustainability used by companies in the Indonesian Capital Market
Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model
Full text linkThis study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance
Deconstructing the Language of Accounting Textbooks to Make Power Relations Visible
Full text linkThe paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompsons (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users attention is deflected from or glossed over the underlying ideological nature of the textbook
Climate Change Disclosure Impact on Indonesian Corporate Financial Performance
Full text linkThis paper aims to observe the impact of climate change disclosure (CCD) towards corporate financial performance (CFP) proxied by returns on assets (ROA), return on sales (ROS), and sales growth. Linear and non-linear approaches are employed for this research. Recommendation from Task Force on Climate-Related Financial Disclosures (TCFD) are applied for content analysis to obtain CCD scores. The target population in this study is 45 best performing companies (LQ45) listed on the Indonesia Stock Exchange (IDX) that disclosed sustainability report from 2014 to 2018. The number of observations is 72 year-companies. The findings show that CCD in large companies decreases ROS and improves ROA, yet in general, the improvement occurs in the long term for ROA and sales growth after a certain level is met (U-curve). In general, providing climate-related information will eventually pay. Financial improvement of the companies has increased despite of low quality of CCD and an indication of positive customer reaction to CCD is noticeable
Product Market Competition terhadap Audit Fee dengan Auditor Industry Specialization sebagai Pemoderasi
No full textThis research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable. Using probability sampling method, 1,018 non-financial companies listed on Indonesia Stock Exchange from 2014 to 2018 were selected as research samples. Multiple linear regression was used to analyzed the data. The results showed that product market competition has a negative significant effect on audit fees, while auditor industry specialization has a positive significance or weakens the relationship between product market competition and audit fees. In other words, auditor industry specialization stimulates the increase audit fees even in a competitive market.This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable. Using probability sampling method, 1,018 non-financial companies listed on Indonesia Stock Exchange from 2014 to 2018 were selected as research samples. Multiple linear regression was used to analyzed the data. The results showed that product market competition has a negative significant effect on audit fees, while auditor industry specialization has a positive significance or weakens the relationship between product market competition and audit fees. In other words, auditor industry specialization stimulates the increase audit fees even in a competitive market