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AFRE Accounting Financial Review
Published by Universitas Merdeka Malang
ISSN : 25987763     EISSN : 25987771     DOI : https://doi.org/10.26905/afr
Core Subject : Economy,
Economics, Econometrics & Finance
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.
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Articles 12 Documents
 1   2 
Search results for , issue "Vol 4, No 2 (2021)" : 12 Documents clear
Rasio Keuangan dan Arus Kas sebagai Prediktor Pembagian Dividen di Indonesia Henny Setyo Lestari; Wahyuni Rusliyana Sari; Hartini Hartini; Adinda Putri Ramdhani
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6123

Abstract

The purpose of this study is to determine the factors that influence the distribution of dividends in Indonesia. The objects of this research are 51 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The method used is balanced panel data with random effects model. The results of this study are return on equity, cash flow, growth, and market to book value have a significant effect on the dividend payout ratio. While the variables of tax, current ratio, and institutional holding have no effect on the dividend payout ratio. The combination of financial ratios, cash flow, taxes, and institutional holding gives a new combination to this research. The contribution of this research is showed the fact that cash flow has a bigger role than profitability, while the sales will increase growth and stock prices will also increase thereby increasing dividend payments.DOI: https://doi.org/10.26905/afr.v4i2.6123
Mampukah Privatisasi Meningkatkan Efisiensi Perusahaan? Kajian Empiris pada BUMN Sektor Konstruksi Mahruddin Harahap; Amzul Rifin; Bunasor Sanim
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6234

Abstract

Privatization is one of the Government's efforts to obtain additional capital with one of the goals for the efficiency of BUMN. The efficiency of BUMN due to privatization needs to be studied through data processed using a statistical approach. Based on the results of the study, it can be seen that BUMN is relatively more efficient before privatization compared to after privatization, then it is found that from the tested variables, there are 3 factors that affect the efficiency of construction BUMN, namely total assets, economic growth and interest rate. Privatization has no effect on the efficiency of Construction SOEs. This shows that the privatization carried out has no effect on the company's performance. This can happen because the shares sold to the public are relatively small. The government is still dominant as a shareholder, so management control from the government is still dominant.DOI: https://doi.org/10.26905/afr.v4i2.6234
Design of Web-Based Futsal Field Rental Accounting Information System in Village-Owned Enterprises Hery Dwi Yulianto; Lilis Puspitawati; Raiswati Untsa Mega
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.5995

Abstract

The purpose of this research is to facilitate village-owned enterprises in developing newly initiated businesses, one of which is the rental of a futsal field. From the business process built, members, plan to accelerate the system by utilizing information system technology and comply with financial accounting standards for micro, small, and medium enterprises. To support the manufacture of this system, the method used is the prototype method with the stages of communication, planning, modelling, development, and deployment. Based on the research results by futsal field operators, the level of accounting knowledge is still low, especially accounting knowledge for micro, small and medium entities. To assist and facilitate operators in making financial reports according to standards, the development of a web-based futsal field rental application helps accelerate the business processes of Village-Owned Enterprises, digitally documenting processes, and making financial reports according to financial accounting standards for micro, small and medium enterprises.DOI: https://doi.org/10.26905/afr.v4i2.5995
Liquidity, Profitability and Asset Growth towards the Dividend Payout Ratio Heliani Heliani; Fitri Mareta; Eneng Rina; Mia Safitri Rahayu; Muhammad Rizky Ramdaniansyah
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6324

Abstract

The purpose of this study is to determine the factors that influence the distribution of dividends in Indonesia. The objects of this research are 51 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The method used is balanced panel data with random effects model. The results of this study are return on equity, cash flow, growth, and market to book value have a significant effect on the dividend payout ratio. While the variables of tax, current ratio, and institutional holding have no effect on the dividend payout ratio. The combination of financial ratios, cash flow, taxes, and institutional holding gives a new combination to this research. The contribution of this research is showed the fact that cash flow has a bigger role than profitability, while the sales will increase growth and stock prices will also increase thereby increasing dividend payments.
Pengujian Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Adhika Raharja Putra; Yefta Andi Kusnoegroho
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6269

Abstract

A good financial report produced by the company is a reflection of the actual condition of the company and there are no errors. However, management performance is sometimes not as good as expected, so that financial statement fraud can occur for the sake of a good company image. This study is a quantitative study that aims to examine the effect of the pentagon fraud as proxied by eight consisting of three variables from the pressure element (financial target, financial stability, external pressure), two variables from the opportunity element (ineffective monitoring, external auditor quality), one the variable from the element of rationalization (change in auditor), one variable from the element of competence (change in director) and one variable from the element of arrogance (frequent number of CEO's picture) on the existence of fraudulent acts of financial statements. This study uses secondary data with purposive sampling, there are 16 consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2017-2020. The results of this study prove that the variables of pressure and arrogance have a positive influence on the existence of fraudulent acts of financial statementsl
Good Corporate Governance dan Kinerja BUMN dengan Penghindaran Pajak sebagai Pemoderasi Handy Deo Setiadi; Supatmi Supatmi
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6689

Abstract

Privatization is one of the Government's efforts to obtain additional capital with one of This study aims to analyze the impact of GCG on company performance with tax avoidance as a moderation variable. The GCG indicators in this research are independent board of commissioners, institutional ownership, audit quality, and proportion of the number of audit committeeswhile company performance is proxied by return on assets. The sample in this research was 13 state-owned companies listed on the Indonesia Stock Exchange for 2016 to 2020. This research used cross-section weights methods for the hypothesis testing. The results of this research show that the audit quality and the proportion of the audit committee have a positive effect on the company's performance,while independent commissioners and institutional ownership have no effect on company performance. This study also finds that tax avoidance is proven only as a moderator by strengthening the positive influence of GCG as measured by institutional ownership on company performance.https://doi.org/10.26905/afr.v4i2.6689
Risk Management Practices and Financial Performance: The Case of Banks in Sultanate of Oman Essia Ries Ahmed; Shima Hamdan AL Mamar; Ahad Said AL Ghassani
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6312

Abstract

The main objective of this project is to define the relationship between risk management practices and a bank's financial performance. This is a quantitative study, where the quantitative data was collected via secondary data. Data collection from the annual reports of banks in Muscat Securities Market (MSM).The Sample size of 8 banks. In this research, data collected is analyzed using Structural Equation Modelling (SEM) with Partial Least Square PLS Software. The findings revealed that risk management is positively meaningful while avoiding risk.The findings pointed that the risk management has significant with a ROA. This result indicates that management has a significant influence on banks performance (ROA). As well as, the findings found that the risk management insignificant with a (ROE) 
Kualitas Audit sebagai Pemediasi Ukuran Perusahaan, Ukuran Dewan Komisaris, dan Jenis Kelamin CEO terhadap Fee Audit Destiur Krisnasari Simatupang; Tubagus Ismail; Muhamad Taqi
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6511

Abstract

This study aims to examine the effect of firm size, board of commissioners size, and CEO gender on external auditor fees with audit quality as a mediating variable in banking companies. This study uses secondary data from the annual reports of all banking companies. The sample of this study consisted of 15 banking companies listed on the Indonesia Stock Exchange in 2014-2019 using the purposive sampling method as the research method and using multiple linear regression analysis models and Sobel tests. The results show that the size of the company and the size of the board of commissioners and audit quality partially have a significant effect on external audit fees, and company size on audit fees with audit quality as a mediating variable. While the gender of the CEO has no effect on external audit fees, company size, the size of the board of commissioners, and the gender of the CEO have no effect on audit quality, as well as the size of the board of commissioners, the gender of the CEO has no effect on audit fees with audit quality. as a mediating variable.DOI: https://doi.org/10.26905/afr.v4i2.6511
CSR Disclosure towards Return On Assets: Study from Indonesia Banking Companies Satya Kustamaputra Wicaksono; Astrie Krisnawati
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6383

Abstract

Corporate Social Responsibility is a concept of how an organization have the responsibility toward their stakeholders, including their employees, consumers, shareholders, social, and the environment. This study investigates the influence of Corporate Social Responsibility Disclosure towards Return On Assets of banking firms registered in the Indonesia Stock Exchange from 2017-2020. Based on the purposive sampling carried out by the researchers, there are 9 banking companies being observed in the study. The data is analysed using the Data Panel Regression Analysis. The result reveals a significance and negative influence of Corporate Social Responsibility Disclosure towards Return On Assets. These findings can assist banking companies to disclosure their CSR actions in the future, because not only it will fulfil the regulation established by the government, but also create positive image of the companies in the public’s perception.
Efek Keputusan Pendanaan terhadap Nilai Perusahaan: GCG sebagai Variabel Moderasi Lorensia Fidelia Charita; Apriani Dorkas Rambu Atahau; Samuel Martono
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6137

Abstract

This study aims to examine the effect of funding decisions on firm value with Good Corporate Governance as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using purposive sampling method with a total sample of 160 companiesduring 2016-2019 periods, the data were analyzed with panel data regression. The findings shows that the funding decision negatively affect the firm value, while GCG failed to moderate the effect of funding decision on firmvalue. It implies that firms need to optimize their level of debt to boost the value of the firms.Investors see that the company has not been able to manage debt to improve the firm's performance properly. So that an increase in debt will tend to reduce the value of the firms.DOI: https://doi.org/10.26905/afr.v4i2.6137

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