Jurnal Reviu Akuntansi dan Keuangan
Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative and mixed method. JRAK focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Public Sector Accounting Management Accounting Sharia Accounting and Financial Management Auditing Corporate Governance Behavioral Accounting (Including Ethics and Professionalism) Financial Management Accounting (Ethics) Education Taxation Capital Markets and Investments Accounting for Banking and insurance Accounting Information Systems Sustainability Reporting Intellectual Capital, etc.
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<![CDATA[Determinats Of The Amount Of Related Party Transaction: Tax Expense And Institutional Ownership ]]>
<![CDATA[Lia Rahmawati Soraya]]>;
<![CDATA[Nurul Aisyah Rachmawati]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v10i3.13651
<![CDATA[This research is testing whether tax expense and institutional ownership have an influence on the amount of Related Party Transactions (RPT) both related to sales and expense (RPTSE). The population in this research is manufacturing companies listed on the Indonesia Stock Exchange with a total sample of 174 out of 58 manufacturing companies with research period in 2016-2018. By using panel data regression analysis, the results showed indicate that the tax expense of the previous year has a significant positive effect on the amount of related party transactions related to sales and expenses (RPTSE). This shows that the tax expense can encourage companies to conduct related party transactions in the following year. Meanwhile, institutional variables do not have a significant effect on related party transactions related to sales and expense (RPTSE).Practically, related party transactions are relatively complex, so that institutional ownership does not guarantee tomonitor of these transactions.]]>
<![CDATA[The Role of Firm Reputation and Management Experience for Firm Performance after Merger and Acquisition ]]>
<![CDATA[Edi Edi]]>;
<![CDATA[Erni Susanti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.14067
<![CDATA[This study examines the impact of firm reputation and CEO experience to company performance after merger and acquisition. The sample of this research are companies listing on the Indonesia Stock Exchange and register their M&A action to the Indonesian Commission for the Supervision of Business Competition. The time frame for selecting data is from 2014 to 2019. The research data are tested and analyzed with multiple linear regression methods on SPSS Software by using 110 sample data. The results of the data test prove that the acquisition experience in the same industry and the measurement of the company's capitalization reputation have a significant positive impact on company performance. Following the concept of knowledge transfer theory and organizational theory, acquisition in same industry will increasing company value and performance in competing with other competitors with more focused and can create cost saving. These will have an effect on company performance by get a good response in public and achieve a competitive advantage. Novelty of this research provides a new insight for firm reputation measurement that are still relevant to be used for measure firm reputation.]]>
<![CDATA[Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia ]]>
<![CDATA[Sigit Hermawan Hermawan]]>;
<![CDATA[Duwi Rahayu]]>;
<![CDATA[Jamaludin Jamaludin]]>;
<![CDATA[Ruci Arizanda Rahayu]]>;
<![CDATA[Sarwenda Biduri]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.14287
<![CDATA[The purpose of this study was to identify the practice patterns of disclosure of Intellectual Capital Disclosure by Universities in the Three Southeast Asian Countries, namely Indonesia, Malaysia, and Singapore based on the 4ICU ranking, conducting different tests of ICD practices at the University of the three countries, and providing recommendations on IC management strategies in university. This research is a type of mixed research (quantitative and qualitative). The other research results state that there are no differences in the ICD disclosure pattern between Universities in Indonesia, Malaysia, and Singapore. Recommendations for IC management strategies in higher education can be done with comprehensive intellectual capital management (CICM). The research implication is that universities in Southeast Asia need to carry out IC disclosure because it is a form of management accountability to stakeholders and also for decision making related to universities.]]>
<![CDATA[Professional Commitment And Whistleblowing Intention: The Role Of National Culture ]]>
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[Anik Yuesti]]>;
<![CDATA[Ni Putu Shinta Dewi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.14558
<![CDATA[This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.]]>
<![CDATA[Psychological Capital Mediation on the Relationship between Auditor Experience and Acceptance of Under-Reporting Time: An Indonesian Study ]]>
<![CDATA[Faiz Zamzami]]>;
<![CDATA[Syaiful Ali]]>;
<![CDATA[Dina Natasari]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.14734
<![CDATA[This study aimed to examine the auditor's psychological capital and psychological capital mediation experience on the relationship between the auditor's experience and the acceptance of under-reporting time. To maintain the quality of audit report results, efforts are needed to prevent dysfunctional behavior from auditors. It is also necessary to determine the factors that trigger dysfunctional behavior, especially under-reporting time. This study uses online surveys with respondents from government auditors who work at the Supreme Audit Agency, spread across regional offices throughout Indonesia. Sixty-nine respondents participate in this study. The results showed a relationship between auditors’ experience, psychological capital, and under-reporting time acceptance. This study proves that experience influences psychological capital and psychological capital mediates the relationship between experience and acceptance of under-reporting time. The result contributes to the literature's psychological capital. This study is the first to introduce the relationship between psychological capital, auditor experience, and under-reporting time acceptance.]]>
<![CDATA[Online Sales And Payment In Smes Financial Reporting Preparation ]]>
<![CDATA[Ferry Kosadi]]>;
<![CDATA[Wajib Ginting]]>;
<![CDATA[Muhammad Iqbal Alamsyah]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.14762
<![CDATA[The objective to evaluate relationship between online sales & payment to financial preparation Small & Medium Enterprises. Ecommerce provideautomationtransaction processing through various information technology platforms can have impact in recording transaction and financial reports preparation.Quantitative research method uses Partial Least Square Structural Equation Modeling analysis with descriptive analysis of financial reporting preparation.Result, greatest positive impact Online Payment to Recording Transactions and Online Sales to Financial Statements as well as ability to explain from recording Transactions and Financial Statements in Average Determination state. Average 66.7% positive responsestoservice online features, completeness, accuracy and product sales notifications, 81% support for online payment speed & ease processing, economic value and level of use, 75% support for recording transactions on completeness, simplification and data security and 60% understanding SAK, ease of use, consistency in use, desire to increase understanding accounting and economic value in preparing formal financial reports. Constraints from online sales to financial reporting include infrastructure readiness, human resource adaptation, investment costs and Automation implementation. Overall evidence of digital transactions makes positive contribution to recording &reporting SMEs finances and becomes part of learning in the process of increasing digital iteration and digital transformation in the accounting sector. ]]>
<![CDATA[Does CSR Disclosure Improve Firm’s Access To Finance And Reduce Firm Risk? ]]>
<![CDATA[Erwin Saraswati]]>;
<![CDATA[Anastasia Putri Lestari]]>;
<![CDATA[Ananda Sagitaputri]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.14961
<![CDATA[This study aims to find how CSR disclosure affects firm’s access to finance and firm risk, using empirical studies. The research uses secondary data from annual report and sustainability report listed in the manufacturing sector in Indonesia Stock Exchange (IDX). By using the purposive sampling method, a sample of 41 firms was obtained or 164 firm-years from 2015 to 2018. The study measures CSR disclosure by both quantity and quality to reflect the overall comprehensibility of the report. Data analysis is done with multiple linear regression method. The result shows that CSR quantity and quality increase a firm’s access to finance and reduce firm risk. Extensive and high-quality CSR reports are more favourable to investors, fund providers, and the society as a whole. It is because CSR improves a firm’s reputation and reduces agency problem. This supports legitimacy and agency theories. The limitation of this study is that it uses content analysis for CSR measures, so that there is an element of researcher's subjectivity. The results of these findings can be used as a consideration for companies to improve CSR disclosure and policy setting for regulators.]]>
<![CDATA[Determinants Analysis For The Quality Of Village Financial Statements ]]>
<![CDATA[Chusnul Khotimah]]>;
<![CDATA[Icuk Rangga Bawono]]>;
<![CDATA[Rasyid Mei Mustafa]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.15164
<![CDATA[This study aims to determine the effect of human resource competence, utilization of information technology, and public participation on the quality of village financial statement. This is a quantitative study which used a survey method and questionnaire. Furthermore, the samples were obtained using double sampling method with a total of 172 villages in Banyumas Regency. The collection of primary data was from respondents' answers to the questionnaire instrument that was distributed to the village secretary or treasurer as the PTPKD. The results showed that human resource competence did not affect the quality of village financial statement, while the utilization of information technology and public participation had positive effects. Furthermore, the study has three implications, first, the government is specifically expected to make good utilization of the provided information technology. Secondly , it is hoped that the central and regional governments can provide more intensive education and training to villages, in order to improve the competence of human resources, namely the village officials. Thirdly, the central and local governments as policymakers need to develop policies that villages universally can follow and do not overlap with one another.]]>
<![CDATA[Non-Cash Transaction Implementation In Local Government ]]>
<![CDATA[Vira Maulina]]>;
<![CDATA[Irwan Taufiq Ritonga]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.15289
<![CDATA[This research is aimed to analyze the implementation of Non-Cash Transactions (NCT) in Local Government A and Local Government B by using four dimensions of public policy implementation model, namely communication, resources, disposition, and bureaucracy structure. Moreover, this research also identifies the factors which cause the low implementation of NCT in Local Government A when compared to Local Government B. This research uses the qualitative approach with multiple case studies. Researchers hope to see the comparison of NCT implementation in two different local governments to get more comprehensive picture of the effectiveness of NCT implementation in those local governments. Data collection was carried out through in-depth interviews using a semi-structured interview type and reviews on documents related to the implementation of NCT. The research data were analyzed using a thematic analysis and cross case analysis. The result of this study shows that the implementation of NCT in Local Government A was worse when compared to Local Government B. The factors that led to the low implementation of NCT in Local Government A were the lack NCT socialization to the community, limited facilities and infrastructure, weak commitment of the leader, and the absence of reward and punishment mechanisms. ]]>
<![CDATA[The Moderating Role Of Change Management And Leadership Turnover: A Study Of Performance Accountability In Local Goverment ]]>
<![CDATA[Septilia Woro Anggini]]>;
<![CDATA[Rosidi Rosidi]]>;
<![CDATA[Wuryan Andayani]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.15440
<![CDATA[The purpose of this study is to provide empirical evidence of the effect of the goverment internal control system and transparency on performance accountability by considering change management and leadership turnover as the moderating variable. This study was conducted on Local Goverment Organization (OPD) of Muara Enim Regency. The unit of analysis is 118 employees whose work are involved in the preparation of performance accountability. This study using Structural Equation Modelling (SEM) statistical techniques with SmartPLS 3. This study finds that goverment internal control system and transparency has positive influence on performance accountability. Furthermore showed that change management doesn’t moderated the relationship between goverment internal control system and transparency on performance accountability. Leadership turnover successfully moderated the relationship between goverment internal control system and performance accountability. However leadership turnover doesn’t moderated the relationship between transparency and performance accountability. The results of this study can be used as evaluation material for the local government of Muara Enim Regency in the implementation of internal control system and transparency to achieve accountability of government performance. In addition, by looking at the factors of change management and change of leadership can provide benefits to local governments in carrying out tasks and obligations.]]>
