cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
AFEBI Accounting Review
Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia
ISSN : 25485245     EISSN : 25485253     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol. 7 No. 2 (2022): December" : 5 Documents clear
Analysis of Factors That Affecting on Use E-Bupot 23/26 Andi Muhammad Dahlan
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The e-Bupot 23/26 application is used to make evidence of withholding and reporting Income Tax Article 23/26. There are many factors that affect the use of the application. This study aims to examine and analyze the effect of perceived usefulness, ease of use, and behavior control on the use of e-Bupot 23/26 at the North Makassar Pratama Tax Service Office. This study uses a quantitative approach through a questionnaire. There are 50 samples analyzed with multiple linear analysis model. The results showed that perceived usefulness had a positive and significant effect on the use of e-Bupot 23/26. However, perceived ease of use and perceived behavior control have no effect on the use of e-Bupot 23/26 due to the use of the application, which is still only for most taxpayers.
Implementation of Regional Public Service Agency (PPK-BLUD) Financial Management Patterns and Its Impact on Performance at the Regional General Hospital of Majene Regency Nur Fadila; Safriansyah
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine the implementation of financial management patterns for regional public service agencies (PPK-BLUD) and their impact on performance. finance at the Regional General Hospital (RSUD) Majene Regency. This research uses descriptive qualitative method with the sampling technique using purposive sampling. The data collection method was done by interview and documentation techniques. The results of this study can be concluded that the implementation of the financial management pattern of regional public service agencies (PPK-BLUD) in the Majene District Hospital has mostly followed Permendagri regulation number 79 of 2018 concerning Regional Public Service Bodies so that it has an impact on improving financial performance.
The Effect of Capital Structure, Working Capital Turnover and Firm Size on Firm Value of Listed Companies Under Indonesia Stock Exchange’s Property and Real Estate Sector for the Period 2018-2021 Shintya Rinaldy; Meily Y.B. Kalalo
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research to determine the effect of capital structure, working capital turnover, and firm size on firm value in the property and real estate sector listed on the Indonesia Stock Exchange for the 2018 – 2021 periods. Capital structure is calculated by Debt to Equity Ratio (DER), working capital turnover is calculated by Working Capital Turnover (WCT), firm size is calculated by Natural Logarithm of Total Assets (Ln), and firm value is calculated by Price to Book Value (PBV). This study uses a quantitative method with purposive sampling as a method of selecting samples and 30 companies were chosen as samples. There are 120 observations obtained in this observation. The data analysis is multiple linear regressions with IBM SPSS 25 as data processing. The careful results shows that capital structure had a positive and not significant effect on firm value, working capital turnover had a positive effect on firm value, and firm size hurt firm value. Keywords: Capital Structure, Working Capital Turnover, Firm Size, Firm Value
Are Sustainability Disclosure and Tax Avoidance Associated With Firm Risk? Syafrudin Bachtiar Ramadhani; Amrie Firmansyah
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial and non-financial information issued by the company can be used as material for investment analysis by investors in the capital market. This study examines the effect of sustainability disclosure and tax avoidance on firm risk. Research data is sourced from financial reports, annual reports, sustainability reports and information on share prices of mining sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2020. Data obtained from www.idx.co.id, www.idnfinancials.com, www.finance.yahoo.com, and the company's official website. Based on purposive sampling, the total sample used in this study amounted to 56 observations. Hypothesis testing is conducted by using multiple linear regression analysis for panel data. This study suggests that sustainability disclosure is positively associated with corporate risk, while tax avoidance is not associated with firm risk. This research indicates that the Financial Services Authority needs to monitor company activities and policies that can increase company risk to improve investor protection in the Indonesian capital market.
The Influence of Dividends on the Earnings Quality (Empirical Study on Manufacturing Firms Listed on the Indonesia Stock Exchange 2016-2020) Faiz Luthfi Saka; Andrian Budi Prasetyo
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of dividends on earnings quality in manufacturing sector firms listed on the Indonesia Stock Exchange 2016-2020, because there are several cases of manipulation of financial statements by firms that have been listed on Indonesia Stock Exchange, such as PT Garuda Indonesia.. In this study, the research model used is to use several dividend proxied as independent variables such as dividend payments, dividend size, dividend changes, dividend persistence and earnings quality as the dependent variables proxied by three models, namely absolute value of discretionary accruals (ADA), absolute value of accrual quality (AAQ) and accrual quality (AQ). The population used in this study are manufacturing firms listed on the Indonesia Stock Exchange in the 2016-2020 period. The selected sample is 450 financial statements consisting of 81 manufacturing firms that are in accordance with the research criteria. In testing the hypothesis using regression analysis. The results show that dividend payments, increasing the amount of dividends distributed and dividend persistence have a significant and negative effect on earnings quality as proxied by ADA and AAQ and AQ. However, dividend size does not have a significant effect on earnings quality.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2023): June Vol. 7 No. 2 (2022): December Vol 7, No 1 (2022) Vol. 7 No. 1 (2022): June Vol 6, No 2 (2021) Vol. 6 No. 2 (2021): December Vol 6, No 1 (2021) Vol. 6 No. 1 (2021): June Vol. 5 No. 2 (2020): December Vol 5, No 2 (2020) Vol. 5 No. 1 (2020): June Vol 5, No 1 (2020) Vol 4, No 2 (2019) Vol. 4 No. 2 (2019): December Vol 4, No 1 (2019) Vol. 4 No. 1 (2019): June Vol 3, No 2 (2018) Vol. 3 No. 2 (2018): December Vol 3, No 1 (2018) Vol. 3 No. 1 (2018): June Vol 2, No 2 (2017) Vol. 2 No. 2 (2017): December Vol 2, No 1 (2017) Vol. 2 No. 1 (2017): June Vol 1, No 1 (2016) Vol. 1 No. 1 (2016): June More Issue