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Oki Wahyu Setiawan
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okiyusewan2020@gmail.com
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+6281311722528
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reaksi@ub.ac.id
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Jl. MT. Haryono No.165, Ketawanggede, Kec. Lowokwaru, Kota Malang, Jawa Timur 65300
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Reviu Akuntansi, Keuangan, dan Sistem Informasi
Published by Universitas Brawijaya
ISSN : -     EISSN : 29646030     DOI : http://dx.doi.org/10.21776/reaksi
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information Systems.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)" : 15 Documents clear
A FINANCIAL DISTRESS ANALYSIS OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE COVID-19 PANDEMIC Aryan Syamsi Satrio Wibowo; Muhammad Tojibussabirin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to test the determinants of financial distress occurrence in companies during the 2016-2020 period. This study uses property and real estate companies listed on the Indonesia Stock Exchange from 2016-2020 as research samples., The determinants used in the analysis are divided into two: non-financial aspects and financial aspects. The non-financial aspects consisted of institutional ownership, managerial ownership, independent commissioners, and the size of the board of directors. The financial aspects consisted of liquidity, leverage, profitability, activity ratio and company size. Financial distress in this study is proxied using Altman's Z-Score which are healthy (1) and distress (0) categorical dummies. This type of research is descriptive analysis research with a quantitative approach. Secondary data is used in the form of company financial statements. Logistic regression analysis was used to analyze the relationship between the independent and dependent variables in this study. The results showed that the non-financial aspects of institutional ownership were proven to affect the company's health condition as indicated by the value of financial distress. In the financial aspect, the variables liquidity, leverage, profitability, activity ratio and company size are proven to affect the company's financial distress condition. However, this study cannot prove that managerial ownership, independent commissioners, and the size of the board of directors can affect the company's health condition which is indicated by the value of financial distress.
PENGARUH RELATED PARTY TRANSACTION TERHADAP NILAI PERUSAHAAN DENGAN KONSENTRASI KEPEMILIKAN DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Fajar Hafidh Arasy; Komarudin Achmad
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to obtain empirical evidence of the effect of Related Party Transactions (RPT) as proxied by RPT Assets and RPT Liabilities on firm value (Tobin's Q) with ownership concentration and corporate governance as moderating variables. The sample of this research is companies that follow the Corporate Governance Perception Index (CGPI) program and are listed on the Indonesia Stock Exchange in 2015-2020. The sample in this study amounted to 69 companies selected through the purposive sampling technique. The data analysis method used is Moderated Regression Analysis (MRA). The results of this study indicate that RPTA has a negative effect on firm value, while RPTL has a positive effect on firm value. The presence of ownership concentration causes agency conflicts within the company, this is evident from the ownership concentration increasing the negative effect of RPTA on firm value, and ownership concentration reducing the negative impact of RPTL on firm value. In addition, corporate governance plays a role in weakening the negative influence of RPTA on firm value. However, corporate governance has no effect on the positive relationship between RPTL and firm value.
Menelusuri Budaya Praktik Independensi Pengujian Audit pada Kantor Akuntan Publik Ridhatul Afidah; Aji Dedi Mulawarman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to trace the culture of auditors’ financial report audit testing independence of Hari Purnomo and Jaswadi (HJA) Public Accounting Firm, Malang, utilizing an ethnomethodology approach. The results of this study revealed that the auditors of HJA Public Accounting Firm applied independence through three unique Javanese cultural behaviors: “manut (obedient), tatag (resilient), and not easily lured. “Manut” refers to complying with the rules, standards, and Code of Ethics as the guidelines in audit testing. Auditors also set boundaries in their relationship with clients, strengthen themselves by being “tatag” when dealing with the audit process with related parties, and are not tempted by any kind of “lure”.
OPERATIONAL AUDIT TO MEASURE EFFICIENCY AND EFFECTIVITY OF MATERIAL INVENTORY MANAGEMENT AT STUCCO CAFE Annisa Nabila Kanti; Imam Subekti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Raw materials are staple in the manufacturing process—the more diverse the menu, the more raw materialsare required. As a business that directly interacts with customers, Stucco Cafe aims to provide satisfactory results.Obstacles to effectively and efficiently managing raw material inventory are common problems in the managementof raw material inventory, such as errors in the order, spending, storing, or using raw materials. As a result, theresearcher conducted an operational audit to evaluate Stucco Cafe’s efficiency and effectiveness in managing its rawmaterial inventory. Stucco Cafe has established procedures for its employees for the purchasing, receiving, storing,and using raw materials. This procedure is not written but is communicated to employees orally when they startworking. This unwritten procedure is a weakness for companies with no written documents to reference theiremployees' work. The company's operations still have numerous flaws and risks, which could disrupt the company'soperation. Based on the audit result, the researcher suggested the company to develop a written standard operatingprocedure because, based on their audit finding, it is not written but is communicated to employees orally when theybegin work. These flaws can potentially disrupt operations or harm the company as a whole. Based on the findingsof the research and subsequent research, the researcher suggested Stucco Cafe to develop a detailed written standardoperating procedure and detailed written instructions that regulate stock opname activities and carry out socializationto all employees, reducing the risk of misinterpretation of the systems and increasing the quality of their products
THE EFFECT OF CORPORATE GOVERNANCE ON COMPANY PERFORMANCE AMONG INDONESIAN PUBLIC COMPANY Alessandro Reynaldi; Wuryan Andayani
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to examine the effect of good corporate governance on company performance in property and real estate companies in 2016-2018. The independent variables are managerial ownership, institutional ownership, independent commissioner, and company size, and the dependent variable is the company's performance as measured using ROA. Company data were accessed through www.idx.co.id. Sampling was done by purposive sampling. The research sample consisted of 59 companies. This study used Multiple Linear Regression Analysis to test the effect of independent variables on the dependent. The results show that managerial ownership, institutional ownership, and independent commissioners have a positive effect on company performance.
Pengaruh Kepemilikan Institusional dan Kepemilikan Publik Terhadap Return Saham: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Adrian Situmorang; Noval Adib
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Activities in the capital market are inseparable from economic, social, political, and even environmental phenomena to human rights. Information and phenomena related to these various issues will always be responded to by the capital market and can affect the stock returns obtained by investors. Therefore, good corporate governance (GCG) is needed to maintain company value. One of the components in the implementation of GCG is the ownership structure. The ownership structure is an institution or individual that holds or owns a portion of shares in a company. The components of good corporate governance used are institutional ownership and public ownership. Therefore, this study aims to determine how the influence of institutional ownership and public ownership on stock returns. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019 – 2020. 150 companies were collected as sample data using the purposive sampling method. Data analysis was carried out using quantitative analysis methods with SPSS version 25.0 tools. The test results show that institutional ownership has a positive effect on stock returns, and public ownership has a negative effect on stock returns. In addition, institutional ownership and public ownership have a positive influence on stock returns simultaneously.
IMPLEMENTASI QRIS DALAM RANGKA STREAMLINING BISNIS (STUDI KASUS DI MALANG) Reza Dentya Putra; Yuki Firmanto
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research describes the implementation of QRIS (Quick Response Code Indonesia Standard) for streamlining MSME business in Malang City. The QRIS payment method enables business people especially MSME entrepreneurs to record and process customer transaction data. This research applies qualitative phenomenology with the data collected through interviews. The conclusion of this study revealed that the streamlined instrument can be implemented by QRIS as the system facilitates transparency of information space, presentation of real-time process-based sales reports, customer order processing, and customer transaction storing.
ANALISIS MATERIALITAS DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) : STUDI KASUS PADA PT. SEMEN INDONESIA Nabilah Huda; Erwin Saraswati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to analyze the process of determining materiality in the disclosure of the Corporate Sustainability Report (CSR). Because Materiality has become an important thing that is emphasized in the Global Reporting Initiative (GRI) standard. The subject of this research is one of the state-owned companies engaged in the cement industry, namely, PT. Semen Indonesia. The data collection technique in this research is through interviews with the parties responsible for sustainability reports and documentation of sustainability reports that have been issued by the company. The results showed that, the process of determining the topic of materiality at PT. Semen Indonesia has been carried out by involving stakeholders, namely, Shareholders, Investors, Customers, Employees, Suppliers, Local Governments, and Communities selected by the company through the Stakeholder Mapping mechanism. Therefore, the information disclosed by the company is in accordance with the information desired by the stakeholders.
Pengaruh Audit Delay, Reputasi Kantor Akuntan Publik, dan Pergantian Manajemen terhadap Voluntary Auditor Switching Nurul Izzah Alifah Kusuma; Bambang Hariadi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of audit delay, public accounting firm reputation, and management changes on the decision of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 to perform voluntary auditor switching. The 5-year period of study results in a total of 235 samples of 49 sample companies selected from 66 companies through the purposive sampling method. The logistic regression analysis utilizing Statistical Package for the Social Sciences (SPSS) software revealed that audit delay and public accounting firm reputation had a significant effect on voluntary auditor switching while management changes had no effect on voluntary auditor switching.
PENGARUH SIA TERHADAP KINERJA KARYAWAN UMKM DI MALANG DENGAN MODERASI PENGENDALIAN INTERNAL Sheva Nuura Azhima; Didied Poernawan Affandy
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The existence of MSMEs has actually contributed to Indonesia's economic growth, so it is important to ensure the sustainability of MSME businesses. One of the efforts that can be done is to establish and implement an Accounting Information System (AIS) within the MSME organization this study aims to examine and analyze the effect of AIS on employee performance, as well as examine and analyze the moderation of internal control on the influence of AIS on the employee performance of MSME employees in Malang. The sample consisted of employees from 30 MSMEs in Malang who were selected using a purposive sampling technique. Data were analyzed using (PLS-SEM). The results showed that AIS had a significant positive effect on employee performance. In addition, internal control does not moderate the effect of personnel AIS on the performance of MSME employees in Malang. The results of this study are expected to inform about the relationship between personnel AIS, internal control, and employee performance so that it can be used as information in decision-making for business development by MSMEs in Malang.

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