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AFRE Accounting Financial Review
Published by Universitas Merdeka Malang
ISSN : 25987763     EISSN : 25987771     DOI : https://doi.org/10.26905/afr
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop accounting and finance science. This publication consists of scientific writings in the form of research finding, analysis, and application theory, conceptual idea, new book review, bibliography, practical writing from experts, academics, and practitioners. The published writings have been in the process of editing needed by the publisher without changing the substance as the original script. The writing in each publication is the personal responsibility of the author and it does not reflect the publisher’s idea.
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Articles 9 Documents
 1 
Search results for , issue "Vol 3, No 1 (2020): July" : 9 Documents clear
Audit Quality Attibutes and Client Factors Muhamad Taqi, Muhamad; Rahmawati, Rahmawati; Bandi, Bandi; Murni, Sri; Warsina, Warsina
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.3884

Abstract

This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and audit-reporting misstatement quality-analyzed based on client factors. This paper utilizes the perspective regulatory theory and signaling theory and is based on quantitative-causality research conducted by the survey method. Technique sampling is performed by purposive sampling. The results indicate that client size had a significant positive effect on the audit quality-detecting misstatement but does not have any impact on the audit quality-reporting misstatements whereas industry specialization auditors have no effect on the audit quality-detecting misstatement but have a significant effect on the audit quality-reporting misstatements. Clients may opt for the auditor that charges lower fees but can provide a positive signal for stakeholders or choose an auditor that is registered with BPK or OJK because such audit firms are more acceptable by stakeholders. As for the external auditors, the high-quality audit is necessary to avoid the risk of litigation in addition to maintaining independence. DOI: https://doi.org/10.26905/afr.v3i1.3884 
Likuditas Dan Efisiensi Operasional Bank: Bagaimana Peran Moderasi Ukuran BankPerusahaan Bowi, Devi Mareta; Rita, Maria Rio
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4093

Abstract

This study empirically examines the effect of liquidity on the efficiency of banking operations in Indonesia, with moderation in company size. To measure the level of operational efficiency, the BOPO ratio is used, which is the ratio of operating costs to operating income and liquidity is proxied by the LDR (Loan to Deposit Ratio) ratio. The sample in this study were 35 state-owned (private) and private (BUSN) banks that listed and published complete financial statements on the Indonesia Stock Exchange for the period of 2016 - 2018. This study proves that LDR has a significant negative effect on (BOPO) and the size of the company moderates / weaken the influence of LDR on BOPO. The greater the size of the bank, the effect of the LDR on operational efficiency will be weaker. DOI: https://doi.org/10.26905/afr.v3i1.4093
Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Pada Industri Perbankan Nosi lia Fristiani; Dyah Ani Pangastuti; Harmono Harmono
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4223

Abstract

This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and audit-reporting misstatement quality-analyzed based on client factors. This paper utilizes the perspective regulatory theory and signaling theory and is based on quantitative-causality research conducted by the survey method. Technique sampling is performed by purposive sampling. The results indicate that client size had a significant positive effect on the audit quality-detecting misstatement but does not have any impact on the audit quality-reporting misstatements whereas industry specialization auditors have no effect on the audit quality-detecting misstatement but have a significant effect on the audit quality-reporting misstatements. Clients may opt for the auditor that charges lower fees but can provide a positive signal for stakeholders or choose an auditor that is registered with BPK or OJK because such audit firms are more acceptable by stakeholders. As for the external auditors, the high-quality audit is necessary to avoid the risk of litigation in addition to maintaining independence.DOI: https://doi.org/10.26905/afr.v3i1.4223
Tata Kelola Perusahaan Dan Pengakuan Pendapatan Prematur Maria Theresia Irlene; Ari Budi Kristanto
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4293

Abstract

The purpose of this research is to observe an influence between corporate governance and premature revenue recognition. There are 167 manufacturing companies listed on the IDX, then through a sample collection method using purposive sampling and 37 companies acquisition for three years. The analytical technique used is the regression of data panels with common effect models with GLS calculations. The results indicate that the number of the board of directors, the number of audit committee meetings, the financial skills of the audit committee negatively affect premature revenue recognition, and the number of the board of commissioners who are not as influential premature revenue recognition. Therefore, the recommendation for governments and companies is to create new governance standards to limit earnings management actions that are detrimental to the parties. This study also used as other empirical evidence regarding the relationship of corporate governance to the premature revenues recognition and renewing vulnerable testing time. DOI: https://doi.org/10.26905/afr.v3i1.4293
Kearifan Lokal Dalam Pengelolaan Dana Desa Permata, Rizcha Ega; Hapsari, Aprina Nugrahesthy Sulistya
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4294

Abstract

The pouring of large and increasing annual village funds ia apparently not in line with good village financial management. Evidenced by the discovery of misappropriation of village funds that occur with a lot of fund misuse is quite large. This studi aims to look  at the role of local wisdom to reduce the risk of corruption/corruption at each stage of village fund management in Lerep Village, Ungaran Barat, Semarang Regency, Central Java. The research is a qualitative descriptive study with a phenomenological approach. The data source in this study is primary data obtained through in-depth interviews and documentation. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The result and discussion in this research show that there is no potential for corruption in the village fund management cycle because traditional values are a form of local wisdom in Lerep Village, where these positive values can reduce the risk of corruption. The local wisdom values in Lerep Village are derived from the traditions that are routinely carried out in Lerep Village namely the tradition of iriban, merti bumi/kadeso desa, and sadranan. DOI: http://doi.org/10.26905/afr.v31.4294 
Asset Management and Capital Ownership on Firm Value: Through Profitability Obi Banamtuan; Diana Zuhroh; Sihwahjoeni Sihwahjoeni
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4296

Abstract

This study aims to analyze the effect of Asset Management (AM) and Good Corporate Governance (GCG) on stock prices through Return on Investments (ROI). This research is an explanation using quantitative methods. The population of 64 companies is listed on the Indonesia Stock Exchange and is engaged in property and construction. The sampling technique uses purposive sampling with the results of 36 companies. The data used is the 2016-2018 financial statements. The analysis used is path analysis. The results of the study prove that Management asset significantly influences ROI, GCG significantly influences ROI, Management asset significantly influences stock prices, GCG has a significant effect on stock prices, ROI has a significant effect on stock prices, Management asset has a significant effect on stock prices through ROI, GCG has a significant effect on share price through ROI. DOI: https://doi.org/10.26905/afr.v3i1.4296
Relationship between Financial Indicators and Foreign Direct Investment in Eswatini Kalu O Emenike; Nosipho Pearl Hlophe
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4385

Abstract

This study evaluates relationship between financial indicators and foreign direct investment (FDI) in Eswatini. The objective was to establish whether there exists significant relationship as well as causality between FDI and exchange rate, interest rate and inflation rate using annual data from 1980 to 2019. Unit root properties of the data were analysed using the Augmented Dickey Fuller test which showed that all data was stationary at first difference. The correlation results showed that there is a positive significant relationship between FDI and the exchange rate. The results also showed a positive but weak correlation for the interest rate as well as a weak negative correlation for inflation rate. The Granger causality test shows evidence of unidirectional causal relationship from exchange rate to FDI. In order words, exchange rate Granger causes FDI in Eswatini. We also document evidence of unidirectional causality from inflation rate to FDI. We recommend amongst others that Eswatini monetary authorities should continue to adopt fiscal and monetary policies that would contain inflation in the economy. DOI: https://doi.org/10.26905/afr.v3i1.4385
Loan Loss Provision, Good Corporate Governance Dan Manajemen Laba Bank di Indonesia dan Malaysia Nurshadrina Kartika Sari; Nanda Widaninggar
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4555

Abstract

The development of the banking sector in Indonesia and Malaysia is growing rapidly, fierce business competition encourages management's desire to improve performance and comply with banking regulations with earnings management reported by banks. The aimed of this study provides empirical evidence of the influence of Loan Loss Provision (LLP) and Good Corporate Governance (GCG) on Earnings Management in banks in Indonesia and Malaysia. The research method used is multiple linear regression analysis using a sample of six banks with the largest assets in each country during the 2015-2018 periods. The results of this study prove that (1) LLP and GCG affect earnings management at banks in Indonesia (2) LLP has no effect on earnings management at banks in Malaysia, while GCG affects earnings management at banks in Malaysia. The application of financial accounting standards IFRS 7 on financial instruments requires provision for impairment losses early so as to reduce the need for management in managing earnings; this further strengthens the need for PSAK 71 to be implemented in the banking sector in Indonesia effectively from 2020. In addition, the GCG mechanism in both countries also went well so as to be able to influence the practice of earnings management in banks. DOI: http://doi.org/10.26905/afr.v3i1.4555
Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara Syska Lady Sulistyowatie; Rizky Windar Amelia
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4602

Abstract

Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra-achievement cannot be directly enjoyed by its citizens. The tax is levied by the government to finance the State budget. The population in this study is tax revenue consisting of Income tax (PPh), Value Added Tax Sales Tax on Luxury Goods (PPNPPnBM), Property Tax Land and Building Rights Acquisition Fees (PBBBPHTB), Other Taxes, Import Duties, Excise, and Export Taxes. While the sample in this study is Income Tax, Value Added Tax Sales Tax on Luxury Goods, Property Tax Land and Building Rights Acquisition Fees, Other Taxes, Import Duties, Excise, and Export Taxes from 2015-2019. The results of the study of Value Added Tax Sales Tax on Luxury Goods and Import Duties variables have a positive and significant effect on state income, while the variables Income tax, property tax land and building rights acquisition fees, Other Taxes, Excise, and Export Taxes have no effect on state revenues. DOI: https://doi.org/10.26905/afr.v3i1.4602

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