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Oki Wahyu Setiawan
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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 20 Documents
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Search results for , issue "Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)" : 20 Documents clear
THE EFFECT OF NUMBER OF SUBSIDIARIES, SOLVABILITY, AND PUBLIC ACCOUNTING FIRM REPUTATION ON AUDIT DELAY (An Empirical Study on Transportation and Logistic Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021) Gilbert Claus; Putu Prima Wulandari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of the number of subsidiaries, solvability, and public accounting firm reputation on audit delay of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. This study utilizes secondary data from the annual financial statements collected through documentation from the IDX official website and involves 60 samples selected by purposive sampling method. The results of multiple linear regression analysis utilizing Statistical Product and Service Solution (SPSS) version 26 software exhibited that solvability and public accounting firm reputation had a positive effect on audit delay whilst the number of subsidiaries had no effect on audit delay. The control variable (company size) had a negative effect on audit delay.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PANDEMI COVID-19 Audina Yasminda Putri Siregar; Muhammad Tojibussabirin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): 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 financial performance of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic. The financial performance in this study is measured by the du pont system to discern how good the companies’ effectiveness and efficiency are in using assets and in creating companies’ operational activities. The sample includes 10 companies selected through purposive sampling, and the secondary data of quarterly financial statements of pharmaceutical sub-sector companies listed on the IDX between 2019 and 2020 are analyzed quantitatively utilizing descriptive statistics and inferential statistics. The results of this study exhibit that there are significant differences in the ratios of TATO and NPM and no significant differences in the ratios of ROI and ROE of the companies before and during the Covid-19 pandemic.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT DAN PERILAKU UMKM UNTUK MENGGUNAKAN APLIKASI BUKU KAS BERDASARKAN UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY-2 Tutut Mei Nur Afia; Nurlita Novianti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menjelaskan dan memprediksi pengaruh performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, dan habit terhadap behavioral intention dan use behavior aplikasi Buku Kas. Sampel dari penelitian ini berjumlah 41 pelaku UMKM yang telah menggunakan aplikasi Buku Kas. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan teknik purposive sampling. Alat yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS 3. Hasil penelitian ini menunjukkan bahwa habit berpengaruh positif terhadap behavioral intention penggunaan aplikasi Buku Kas, sedangkan performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, dan price value tidak berpengaruh terhadap behavioral intention penggunaan aplikasi Buku Kas. Selanjutnya, facilitating conditions, habit, dan behavioral intention berpengaruh terhadap use behavior aplikasi Buku Kas.
PENGARUH FINANCIAL DISTRESS TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Febrina Thogamas Putri; Bambang Hariadi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): 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 financial distress on fraudulent financial reporting in state-owned companies listed on the Indonesia Stock Exchange (IDX) with Good Corporate Governance (GCG) as the moderating variable. GCG is expected to minimize the fraudulent financial reporting in a financial distress situation, and prevent information asymmetry resulting from different interests between agents and principals. Companies facing financial distress are likely to motivate fraudulent financial reporting. Thus, GCG in companies can prevent financial distress causing fraudulent financial reporting. The researcher utilizes secondary data of the companies’ annual financial statements collected through documentations from the IDX and companies’ official websites. This study involves the population of state-owned companies listed on the Indonesia Stock Exchange between 2018 and 2020, from which 60 samples are selected through purposive sampling method, and analyzed by panel data regression utilizing Eviews10 software. The results of this study indicated that financial distress affected fraudulent financial reporting and GCG strengthened the effect of financial distress on fraudulent financial reporting.
An ANALYSIS OF THE EFFECT OF ROBO ADVISOR ON INDIVIDUAL INVESTMENT INTENTION (A STUDY ON THE STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS OF UNIVERSITAS BRAWIJAYA, THE ACADEMIC YEAR OF 2019 AND 2020): ANALISIS PENGARUH ROBO ADVISOR TERHADAP MINAT INVESTASI INDIVIDU (STUDI PADA MAHASISWA FEB UB ANGKATAN 2019 DAN 2020) Mohammad Anugrah Putra; Muhammad Dimar Alam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): 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 robo advisors on the individual investment intention of the students of the Faculty of Economics and Business of Universitas Brawijaya (FEB UB), the academic year of 2019 and 2020 by using Davis’ theoretical model called the Technology Acceptance Model. Robo advisor is an investment platform technology that conveniently provides investors with portfolio recommendations in accordance with the investor's investment risk. The samples include FEB UB students, the academic year of 2019 and 2020, analyzed by multiple regression method. This study finds that there is an effect of robo advisors on the individual investment intention of FEB UB students based on the perceived ease of use and perceived usefulness of TAM. This study also supports Davis' TAM theory exhibiting that increasing the ease and usefulness of technology can affect the users’ intention to use a technology.
The INTELLECTUAL CAPITAL’S EFFECTS ON BANKING COMPANIES FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC Naufal Attallah Dirha Kirana; Sari Atmini
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to examine intellectual capital's effect on company financial performance before and during covid19 pandemic. The independent variables used in this research are intellectual capital consisting of HCE (Human Capital Efficiency), SCE (Structural Capital Efficiency, and CEE (Capital Employed Efficiency). This study used secondary data in the form of an annual report collected through the Indonesia Stock Exchange (IDX). This research used a purposive sampling method. The sample of this study consisted of 47 banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. This study applied the multiple regression analysis method. The results showed that Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) significantly affect firm financial performance. However, Capital Employed Efficiency (CEE) does not significantly affect firm financial performance.
Pengaruh Enterprise Risk Management, Intellectual Capital, Dan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2018-2021 ) Artanti dwi anggraeni; Eko Ganis Sukoharsono
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract One of the actions of the CSR of mining companies whose main business is in mining and most of their production directly uses natural resources, if they do not take social responsibility the company will face penalties. This study aims to evaluate the impact of enterprise risk management, special investment, and social responsibility on income. The research method used is qualitative research. The result of the test carried out shows that three an effect of enterprise risk management special funds and corporate social responsibility have a positive effect on the profit of mining companies and special funds have a greater impact on the profits of mining companies 2018-2021.  
PRICE SETTING DALAM PRESPEKTIF BUDAYA JAWA (STUDI KASUS PADA PEDAGANG KELONTONG DI DESA JAPAN, KECAMATAN SOOKO, KABUPATEN MOJOKERTO) Dewi Anggraeni Puspitasari; Aji Dedi Mulawarman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to identify and obtain an overview of price setting and its affecting factors among grocery sellers—applying Javanese culture in price setting—in Japan Village, Sooko District, Mojokerto. This study employs the ethnomethodological method based on indexicality, reflexivity, and contextual action to understand common sense knowledge of social cultures in the application of Javanese culture in price setting. The typical culture that is preserved until today in Japan Village is Keresan. The results of this study exhibit that in setting the prices, grocery sellers in Japan Village preserve a harmonious attitude, allow the customer to pay later, and are sincere. Their product suppliers mainly include salespersons, wholesalers, and entrusted goods; and the selling price is determined from the cost of goods sold plus the cultural profit diminished by the fraternity discount.
PERBANDINGAN ABNORMAL RETURN SAHAM ANTARA LIBUR IDUL FITRI DAN LIBUR NATARU (NATAL DAN TAHUN BARU) PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Maulidiya Ummatul Khairani; Noval Adib
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the stock abnormal return difference between Eid Al-Fitr holiday and Christmas and New Year holiday on LQ45 companies listed on the Indonesia Stock Exchange, and to compare in which holiday the stock abnormal returns are higher. The data are collected through purposive sampling of a non-random sampling technique considering the study’s criteria, and are analyzed by independent sample t-test method. This study includes samples of 41 company stocks constantly listed on the LQ45 index for the periods between March 2022 to April 2022 and December 2022 to January 2023. This study exhibits that there is a significant difference of stock abnormal returns between Eid Al-Fitr holiday and Christmas and New Year holiday on LQ45 companies, revealing higher average value on Eid Al-Fitr holiday than that on Christmas and New Year holiday. This study recommends that investors need to consider the right time to make decisions in investing in the capital market to maximize profits with minimum risk. This study uses the closing price for 9 trading days for each event and focuses on companies listed on the LQ45 index.
ANALISIS PENGARUH LOAN LOSS PROVISION DAN CURRENT ACCOUNT SAVING ACCOUNT TERHADAP HARGA SAHAM YANG DIMODERASI OLEH RISIKO KREDIT (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2020 – 2021) Adinda Fakhra Shaliha; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the effect of Loan Loss Provision (LLP) and Current Account Saving Account (CASA) on banking stock prices with credit risk as the moderator. This study employs a quantitative approach involving secondary data from the samples of 44 banks selected through non-probability with the purposive sampling method. The data are analyzed by Moderated Regression Analysis (MRA) utilizing the SPSS 26 software, and the results proved that there was a unidirectional relationship between CASA and stock prices. As such, an increase in CASA will cause an increase in prices, and vice versa. However, the increase or decrease in LLP had no effect on stock prices. Credit risk has been proven to weaken the relationship between CASA and stock prices, but did not either weaken or strengthen the relationship between LLP and stock prices. Based on the results, increasing CASA is highly recommended to achieve good operational efficiency while maintaining the level of credit risk to anticipate a stock price increase

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