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 66 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
Relationship between Financial Indicators and Foreign Direct Investment in Eswatini Emenike, Kalu O; Hlophe, Nosipho Pearl
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4385

Abstract

This study evaluates relationship between financial indicators and foreign direct investment (FDI) in Eswatini. The objective was to establish whether there exists significant relationship as well as causality between FDI and exchange rate, interest rate and inflation rate using annual data from 1980 to 2019. Unit root properties of the data were analysed using the Augmented Dickey Fuller test which showed that all data was stationary at first difference. The correlation results showed that there is a positive significant relationship between FDI and the exchange rate. The results also showed a positive but weak correlation for the interest rate as well as a weak negative correlation for inflation rate. The Granger causality test shows evidence of unidirectional causal relationship from exchange rate to FDI. In order words, exchange rate Granger causes FDI in Eswatini. We also document evidence of unidirectional causality from inflation rate to FDI. We recommend amongst others that Eswatini monetary authorities should continue to adopt fiscal and monetary policies that would contain inflation in the economy. DOI: https://doi.org/10.26905/afr.v3i1.4385
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
Tata Kelola Perusahaan Dan Pengakuan Pendapatan Prematur Irlene, Maria Theresia; Kristanto, Ari Budi
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4293

Abstract

The purpose of this research is to observe an influence between corporate governance and premature revenue recognition. There are 167 manufacturing companies listed on the IDX, then through a sample collection method using purposive sampling and 37 companies acquisition for three years. The analytical technique used is the regression of data panels with common effect models with GLS calculations. The results indicate that the number of the board of directors, the number of audit committee meetings, the financial skills of the audit committee negatively affect premature revenue recognition, and the number of the board of commissioners who are not as influential premature revenue recognition. Therefore, the recommendation for governments and companies is to create new governance standards to limit earnings management actions that are detrimental to the parties. This study also used as other empirical evidence regarding the relationship of corporate governance to the premature revenues recognition and renewing vulnerable testing time. DOI: https://doi.org/10.26905/afr.v3i1.4293
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
Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Pada Industri Perbankan Fristiani, Nosi lia; Pangastuti, Dyah Ani; Harmono, Harmono
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4223

Abstract

This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and audit-reporting misstatement quality-analyzed based on client factors. This paper utilizes the perspective regulatory theory and signaling theory and is based on quantitative-causality research conducted by the survey method. Technique sampling is performed by purposive sampling. The results indicate that client size had a significant positive effect on the audit quality-detecting misstatement but does not have any impact on the audit quality-reporting misstatements whereas industry specialization auditors have no effect on the audit quality-detecting misstatement but have a significant effect on the audit quality-reporting misstatements. Clients may opt for the auditor that charges lower fees but can provide a positive signal for stakeholders or choose an auditor that is registered with BPK or OJK because such audit firms are more acceptable by stakeholders. As for the external auditors, the high-quality audit is necessary to avoid the risk of litigation in addition to maintaining independence.DOI: https://doi.org/10.26905/afr.v3i1.4223