cover
Contact Name
Sugeng Haryanto
Contact Email
afreunmer@gmail.com
Phone
+6281332373081
Journal Mail Official
afreunmer@gmail.com
Editorial Address
Terusan Dieng Street 59, Malang City, East Java, Indonesia, 65146.
Location
Kota malang,
Jawa timur
INDONESIA
AFRE Accounting Financial Review
ISSN : 25987763     EISSN : 25987771     DOI : https://doi.org/10.26905/afr
Core Subject : Economy,
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.
Arjuna Subject : -
Articles 30 Documents
TINGKAT LABA DAN PERUBAHAN LABA: MANAKAH YANG LEBIH RELEVAN? Puspita, Maria Prabani Putri Galuh
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3091

Abstract

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
PERSEPSI, PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI PADA UMKM Pamungkas, Agustinus Putra; Kristianti, Ika
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3729

Abstract

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
KONDISI KEUANGAN DAN LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Fatima, Agustina
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3172

Abstract

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
INTRINSIC MOTIVATION AND KNOWLEDGE INVESTMENT TOWARD INTEREST LECTURER INVEST IN INDONESIA STOCK EXCHANGE Sugianto, La Ode; Ardiana, Titin Eka; Santoso, Slamet
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3726

Abstract

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
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Nuryana, Ida; Bhebhe, Elisabet
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3261

Abstract

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
FENOMENA AKUNTABILITAS TERHADAP PENDANAAN LEMBAGA SWADAYA MASYARAKAT Noviantoro, Bramasta; Nugroho, Paskah Ika
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3671

Abstract

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
BANK SIZE, RISK AND MARKET DISCIPLINE WITH A DEPOSIT INSURANCE: EVIDENCE OF BANKING IN INDONESIA Haryanto, Sugeng; Chandrarin, Grahita; Bachtiar, Yanuar
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3717

Abstract

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
PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABITAS PERUSAHAAN DI INDONESIA Chasbiandani, Tryas; Rizal, Nelyumna; Indra Satria, Indra
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3722

Abstract

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
SIFAT MACHIAVILLAN, KOMITMEN PROFESIONAL MAHASISWA TERHADAP INTENSI KECURANGAN DENGAN JENIS KELAMIN SEBAGAI VARIABEL MOD-ERASI Mauboy, Bill Enus; Pesudo, David Adechandra Ashedica
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3727

Abstract

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
Cognitive Dissonance Bias, Overconfidence Bias dan Herding Bias dalam Pengambilan Keputusan Investasi Saham Setiawan, Yehezkiel Chris; Atahau, Apriani Dorkas Rambu; Robiyanto, Robiyanto
AFRE (Accounting and Financial Review) Vol 1, No 1 (2018): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.666 KB) | DOI: 10.26905/afr.v1i1.1745

Abstract

In practice, there are some aspects which contribute to the decision making process. One of those aspects is the psychological aspect which cannot be separated from human being. The psychological aspect of the study of finance is called the study of behavioural finance (cognitive bias, emotional bias, and social bias) could lead to investor’s irrationality in decision making. This study aimed to analyze the influence of dissonance bias, overconfidence bias, and herding bias on investment decision in Investor Club of Satya Wacana Christian University (SWCU). This study utilizes the purposive sampling method. The sample in this study covers the whole investor in Investor Club of SWCU. The results of this study indicate that: (i) Cognitive dissonance bias has an insignificant influence to investment decision ; (ii) Overconfidence bias has a positive and significant influence to investment decision; (iii) Herding bias has an insignificant influence to the investment decision. This means that investors tend to use the emotional aspect rather than on the cognitive and social aspects of investment decision making. As a result, investors are overconfident of their ability and the outcome of investment decisions is not maximal and can cause losses. DOI: https://doi.org/10.26905/afr.v1i1.1745

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