AFRE Accounting Financial Review
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.
Articles
108 Documents
<![CDATA[Analysing Existence of Volatility Persistence in Sub-Sahara Africa Stock Markets ]]>
<![CDATA[Peter Ifeanyichukwu Ali]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i1.3263
<![CDATA[The aim of this paper was to analyse volatility persistence in Sub-Sahara stock markets. The study concentrated on selected markets including Ghana, Nigeria and South Africa by analysing univariate GARCH (1,1) model using monthly data from January 2000 to December 2017. Estimates from descriptive statistics show that the mean monthly returns are positive for the Sub-Sahara stock markets, but the South Africa stock market generates more returns than Nigeria and Ghana within the study period. Skewness coefficients show that the stock returns distributions of the Sub-Sahara Africa stock markets are negatively skewed. Excess kurtosis is positive for all the stock markets returns. The Jarque-Bera statistics indicate the stock markets’ series are not normally distributed. Unit roots tests results indicate that the Sub-Sahara Africa stock markets series are integrated of order one. The results of the GARCH (1,1) model provide evidence to show that the Sub-Sahara Africa stock markets exhibit volatility clustering and persistence. The study therefore concludes that there is volatility persistence in Sub-Sahara Africa Stock Markets. The study therefore recommends that Sub-Sahara Africa portfolio managers watch movements in stock market volatility as part of their portfolio management strategy and formulate cushion policies to mitigate effects of volatility shocks. DOI: https://doi.org/10.26905/afr.v2i1.3263]]>
<![CDATA[Tingkat Laba dan Perubahan Laba: Manakah yang Lebih Relevan? ]]>
<![CDATA[Puspita, Maria Prabani Putri Galuh]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i2.3091
<![CDATA[This study aims to examine the relevance of information from earnings levels and earnings changes and compare the relevance of information between earnings levels and earnings changes. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sample selection uses a purposive sampling method. The sample used in this study amounted to 126 manufacturing companies listed on the Stock Exchange in 2014-2017. The analytical method used is simple linear regression. The results of the study show that earnings levels have a negative effect on stock returns, earnings changes have a positive effect on stock returns, earnings changes have an influence on stock returns that are stronger than earnings levels. DOI: https://doi.org/10.26905/afr.v2i2.3091]]>
<![CDATA[Persepsi, Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Penggunaan Informasi Pada UMKM ]]>
<![CDATA[Agustinus Putra Pamungkas]]>;
<![CDATA[Ika Kristianti]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i2.3729
<![CDATA[The purpose of this research was to determine the effect of perceptions and accounting knowledge on the use of accounting information. This research adds a moderating variable that is to strengthen the relationship between perception, accounting knowledge on the use of accounting information. The data obtained are primary data sourced from questionnaires and direct interviews with MSMEs and the analysis technique used is multiple regression analysis. The results of this research indicate that the moderating variable does not strengthen or weaken the perception and accounting knowledge variables of the use of accounting information. DOI: https://doi.org/10.26905/afr.v2i2.3729]]>
<![CDATA[Kondisi Keuangan dan Lingkungan Terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Agustina Fatima]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i2.3172
<![CDATA[Tax compliance is the attitude of someone who shows that they are obedient in fulfilling their tax obligations, based on rules and regulations in taxation. This study aims to determine the effect of financial conditions and environmental on the compliance of individual taxpayers in paying land and building tax in Salatiga city. The object of this research is the individual taxpayer who is charged for land and building tax in Salatiga. The method used in the research is multiple regression test, to see the effect of financial conditions and environmental on compliance in paying land and building taxes. The data source used is primary data, which is obtained through disturbing questionnaires directly to respondents. The results of this study provide evidence that financial conditions and environmental affect the compliance of individual taxpayers in paying land and building taxes in the city of Salatiga DOI: https://doi.org/10.26905/afr.v2i2.3172]]>
<![CDATA[Intrinsic Motivation and Knowledge Investment Toward Interest Lecturer Invest in Indonesia Stock Exchange ]]>
<![CDATA[Sugianto, La Ode]]>;
<![CDATA[Ardiana, Titin Eka]]>;
<![CDATA[Santoso, Slamet]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i2.3726
<![CDATA[This study aims to add insight into investment and stock trading, as well as things that investors need to consider before investing. The approach used in research is quantitative explanatory research because the main purpose of this study is to prove the influence one variable on another. In this study the variables used are independent variables consisting of intrinsic motivation, and investment knowledge and the dependent variable, namely lecture’s investment interest in the capital market. Data collection techniques in this study are using primary data that is questionnaire (questionnaire). The analytical method used in this study is to use multiple linear regression analysis. The results show that the influence of intrinsic motivation and investment knowledge simultaneously on the investment interests of lecturers at the Faculty Muhammadiyah Ponorogo University's economy with indicates pleasure, challenge, and satisfaction and type of investment, level of risk, and return. DOI: https://doi.org/10.26905/afr.v2i2.3726]]>
<![CDATA[Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating ]]>
<![CDATA[Ida Nuryana]]>;
<![CDATA[Elisabet Bhebhe]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i2.3261
<![CDATA[The purpose of this study was to determine the effect of corporate social responsibility disclosure on firm value with profitability as a moderating variable. The sample used in the study was 90 observations from the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data in the study came from the secondary data obtained through technical documentation. The data of this study was to qualify the classical assumption and moderated regression analysis (MRA) test requirements. the results of the analysis show that the corporate social responsibility disclosure does not affect the company value and profitability can moderate the relationship between corporate social responsibility disclosure and company value. DOI: https://doi.org/10.26905/afr.v2i2.3261]]>
<![CDATA[Fenomena Akuntabilitas Terhadap Pendanaan Lembaga Swadaya Masyarakat ]]>
<![CDATA[Bramasta Noviantoro]]>;
<![CDATA[Paskah Ika Nugroho]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i2.3671
<![CDATA[Public confidence in NGOs has decreased in a number of countries, reported from the trust barometer data in 2018 17 of 28 countries experienced a decline in the level of trust in NGOs. One reason for the reduced level of public confidence in NGOs which has led to the inhibition of NGO funding is accountability. The aim of this research is to investigate the funding and the accountability phenomenon of NGOs that carry out community development in the East Nusa Tenggara region. This research method uses interview techniques with interviewees who are directly positioned as accountant advisors on the NTA. The results of this study provide evidence that the level of accountability influences the level of trust of funders in providing their funds for future NGO programs. DOI: https://doi.org/10.26905/afr.v2i2.3671]]>
<![CDATA[Bank Size, Risk and Market Discipline with A Deposit Insurance: Evidence of Banking in Indonesia ]]>
<![CDATA[Sugeng Haryanto]]>;
<![CDATA[Grahita Chandrarin]]>;
<![CDATA[Yanuar Bachtiar]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i2.3717
<![CDATA[The Indonesian banking system has implemented a deposit guarantee. Deposit guarantees are carried out in order to provide a sense of security for customers. Moral hazard tends to be higher in the banking industry This study aims to examine the relationship of bank characteristics with market discipline. Bank characteristics include: capital, bank risk, profitability, efficiency and bank size. The population in this study is banks in Indonesia. The sample selection uses a purposive sampling method. The number of samples of 30 banks with peroide 2009-2015. Data analysis techniques used multiple linear regression. The results showed the profitability and size of the bank affect market discipline. Where profitability and bank size have a positive effect on market discipline. This research has implications for the importance of banks in increasing bank assets, especially for private banks. DOI: https://doi.org/10.26905/afr.v2i2.3717]]>
<![CDATA[Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Di Indonesia ]]>
<![CDATA[Tryas Chasbiandani]]>;
<![CDATA[Nelyumna Rizal]]>;
<![CDATA[Indra Indra Satria]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i2.3722
<![CDATA[The purpose of this study is to examine the effect of green accounting and environmental performance on company profitability. Green accounting and environmental performance as an accounting benchmark for corporate awareness and concern for an increasingly old earth. This study uses a sample of 58 manufacturing companies listed on the Indonesia stock exchange in 2017 and 2018 on the basis of an assessment of PROPER. Data were analyzed using panel data analysis with the help of eviews program. The results of this study indicate that green accounting and environmental performance have a positive effect on company profitability. DOI: https://doi.org/10.26905/afr.v2i2.3722]]>
<![CDATA[Sifat Machiavillan, Komitmen Profesional Mahasiswa Terhadap Intensi Kecurangan Dengan Jenis Kelamin Sebagai Variabel Mod-erasi ]]>
<![CDATA[Bill Enus Mauboy]]>;
<![CDATA[David Adechandra Ashedica Pesudo]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26905/afr.v2i2.3727
<![CDATA[Cheating is usually the most common we encounter in the business world, but we do not rule out the possibility of cheating we can also find in the world of education. This study aims to analyze the effect of machiavellian traits, professional commitment, and gender as moderating variables on academic cheating intentions. This research was conducted at the Satya Wacana Christian University's economics and business faculty with purposive sampling techniques. The analysis technique used is multiple regression analysis and moderation analysis techniques. The results of this study indicate that machiavellian traits have a positive effect on academic cheating intentions, and professional commitment does not affect the intention of academic fraud. Besides, gender also weakens the machiavellian relationship and professional commitment to academic cheating intentions. DOI: https://doi.org/10.26905/afr.v2i2.3727]]>
