Jurnal Dinamika Akuntansi dan Bisnis  

Alif Hidayatullah,Sulhani Sulhani

This study was conducted with the aim of obtaining empirical evidence of the relationship between financial statement manipulation and CFO’s characteristics to the timeliness of financial reporting by using audit quality as a moderator. The data used in t... see more

Ratna Fatmawati,Doddy Setiawan

This study aims at examining the effect of internal control and the accuracy of financial reporting information on the usefulness of accrual information for decision-making in Indonesian local governments.  The samples of this study are financial off... see more

Evada Dewata,Hadi Jauhari,Siska Aprianti,Eka Nurfa Hijria

This study aims to examine the influence of district and city characteristics (fiscal decentralization ratio, dependency level on the central government, capital expenditure, age, regional status, population) and audit opinion on the performance of local ... see more

Dianwicaksih Arieftiara,Mariana Mariana

This study aims to investigate the effect of environmental uncertainty as an antecedent to the relation of investment decision with firm’s performance. This study applies a comprehensive measure of environmental uncertaity. Using data from listed companie... see more

Dania Amani Yapono,Siti Khomsatun

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Ilham Maulana Saud,Edwin Heriyanto,Rudy Suryanto

This study aims to gain empirical evidence on the influence of knowledge, experience, task complexity, obedience pressure, and professionalism for audit judgment performed by auditor. The samples of this study are auditors who worked at Badan Pemeriksa Ke... see more

Ira Geraldina

This study aims to examine the effect of the fair value of financial assets on information content of bank future earnings after the mandatory adoption of Indonesia Financial Accounting Standards No. 50 & 55 (or Pernyataan Standar Akuntansi Keuangan 50 & ... see more

Anisah Kusuma Dewi,Ari Budi Kristanto

This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the ... see more