AFRE Accounting Financial Review
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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<![CDATA[Sustainability Report terhadap Nilai Perusahaan: Studi Perusahaan yang Terdaftar dalam Sustainability Report Rating ]]>
<![CDATA[Apriani Dorkas Rambu Atahau]]>;
<![CDATA[Marino Firaj Kausar]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7810
<![CDATA[This study aims to determine how the influence of the disclosure of sustainability reports in the economic, environmental, and social fields on firm value in companies that follow the Asia Sustainability Report Rating. In this study, the research population is a company listed in the Asia Sustainability Report Rating period 2018-2020. There are 59 companies registered in the 2018-2020 period. Determination of the research sample using purposive sampling where the limitations of the selected sample are based on certain criteria. In this study using regression as an analytical technique. The results of this study indicate that the disclosure of sustainability reports in the economic and environmental fields has a significant positive effect on firm value. Meanwhile, the disclosure of sustainability re-ports in the social sector has no effect on Company Value.DOI: https://doi.org/10.26905/afr.v5i2.7810]]>
<![CDATA[Efisiensi Belanja Modal Pemerintah Daerah: Studi Pada Kabupaten/Kota di Provinsi Aceh ]]>
<![CDATA[Cut Putri Silphia Chandra]]>;
<![CDATA[Darwanis Darwanis]]>;
<![CDATA[Ridwan Ibrahim]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.8037
<![CDATA[Based on District/City Regional Government Financial Reports (LKPD) in Aceh, absorption of capital expenditures is still low compared to the previously set budget. In fact, the percentage of capital expenditure is very small compared to the total regional expenditure in each region. This study aims to determine the efficiency level of capital expenditures based on Data Envelopment Analysis (DEA) and Regional Financial Efficiency Ratios (RFER) in districts/cities in Aceh Province for the 2016 until 2019. Research input variables are capital expenditures and the research output variables are local revenue, investment, and economic growth. The research population is all districts/cities in Aceh province. The analytical method used is DEA with the help of DEAP software version 2.1 and RFER according to the Ministry of Home Affairs No.690,900,327 (1996). The results show that the efficiency level of capital expenditure in districts/cities in Aceh Province for the 2016-2019 period is better using the RFER calculation than using the DEA method. This study concludes that the use of capital expenditures in districts/cities in Aceh Province is quite efficient, so it is necessary to improve the quality of regional capital expenditure management that can encourage an increase in own source income, investment, and economic growth.DOI: https://doi.org/10.26905/afr.v5i.8037 ]]>
<![CDATA[The Influence of Auditor’s Intrinsic and Extrinsic Factors on Audit Quality ]]>
<![CDATA[Sigit Handoyo]]>;
<![CDATA[Reny Lia Riantika]]>;
<![CDATA[Muhammad Irfan Hidayat]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7808
<![CDATA[This study aims to determine whether independence, competence, professional skepticism, audit structure and role stress affect audit quality. This research was conducted on auditors who work at the Financial and Development Supervisory Agency (BPKP) RI Representatives of the Special Region of Yogyakarta (DIY). This study uses non-probability sampling and obtained a sample of 34 people. Data was collected using a questionnaire method distributed to respondents. The results of this study indicate that independence, competence, professional skepticism and audit structure partially have a positive and significant effect on audit quality. Meanwhile, role stress (role conflict and role ambiguity) has a negative effect on audit qualityDOI: https://doi.org/10.26905/afr.v5i2.7808]]>
<![CDATA[Determinan Kinerja UMKM: Fintech Lending, Modal Usaha dan Orientasi Pasar ]]>
<![CDATA[Agnes Febriyani]]>;
<![CDATA[Maria Rio Rita]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7761
<![CDATA[The purpose of this research is to analyze the effect of fintech lending, venture capital, market orientation on MSME performance. In business performance, MSME owners still have problems using fintech lending, limited capital and market orientation knowledge. However, the existence of fintech lending can facilitate sales transactions and can provide capital easily. There are 250 SMEs registered in Kupang Village, then through the sample collection method using purposive sampling and obtained 50 manufacturing SMEs. The analytical technique used in this research is multiple linear regression. The results of this study indicate that business capital and market orientation have a positive influence on the performance of MSMEs. Fintech lending has no effect on the performance of MSMEs.DOI: https://doi.org/10.26905/afr.v5i2.7761]]>
<![CDATA[Financial Distress terhadap Manajemen Laba Dengan Mekanisme Corporate Governance sebagai Pemoderasi ]]>
<![CDATA[Vidia Damayanti]]>;
<![CDATA[Yeterina Widi Nugrahanti]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7763
<![CDATA[This study aims to determine the effect of financial distress on earnings management with corporate governance mechanisms as a moderating variable. Earnings management in this study is measured by real earnings management, namely abnormal operating cash flows. The level of financial distress in this study is proxied by leverage. This study uses 135 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with a total of 405 observations. This study uses Generalized Least Square (GLS) panel data regression. The results showed that financial distress had a positive effect on earnings management as measured by abnormal CFO. This study also found that managerial ownership and institutional ownership weakens the positive influence of financial distress on earnings management as measured by abnormal CFO.DOI: DOI: https://doi.org/10.26905/afr.v5i2.7762 ]]>
<![CDATA[Pentingkah Kualitas Informasi Akuntansi Pemerintah sebagai Dasar Pengambilan Keputusan? ]]>
<![CDATA[Musthofa Amin Khusaini]]>;
<![CDATA[Heru Fahlevi]]>;
<![CDATA[Indayani Indayani]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7807
<![CDATA[The Indonesian Central Government's Financial Reports are continuously improving in quality, but several studies in Indonesia have found that the usefulness of government accounting information for decision making is still low. This study aims to examine the effect of knowledge of government accounting and financial reporting and the use of information and communication technology on the quality of accounting information and its effect on the usefulness of government accounting information. This study also aims to describe how useful government accounting information is for decision making. Data was collected by distributing questionnaires to heads of work units, officials in the financial sector, and staff in the financial sector of central government vertical work units in Banda Aceh City, Sabang City, Aceh Besar District, Pidie District, and Pidie Jaya District. The sample is 229 work units taken randomly from a population of 350 work units. The data was processed using multiple linear regression. The results of the analysis show that knowledge of accounting and financial reporting and the use of information and communication technology have a significant influence on the quality of accounting information. In addition, there is no direct effect of the three variables on the usefulness of accounting information. However, the variables of knowledge about accounting and financial reporting and the use of information technology have an indirect effect on the usefulness of accounting information through accounting qualityDOI: https://doi.org/10.26905/afr.v5i2.7807]]>
<![CDATA[The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit ]]>
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Vierina Clyde]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7530
<![CDATA[This study aims to determine the effect of whistleblowing system toward fraud prevention with forensic audit and investigative audit as a mediating variable. The population of this study are auditor in Inspectorate of Banten Province. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially have a positive significant effect on the investigative audit. Third, whistle-blowing system partially have a positive significant effect on the fraud prevention. Forth, investigative audit partially have a positive significant effect on the fraud pre-vention. Fifth, forensic audit partially have a positive significant effect on the fraud prevention.DOI: https://doi.org/10.26905/afr.v5i2.7530]]>
<![CDATA[Keputusan Struktur Modal Ditinjau dari Siklus Hidup Perusahaan dan Risiko Bisnis pada Perusahaan Teknologi ]]>
<![CDATA[Nurshadrina Kartika Sari]]>;
<![CDATA[Dedy Wijaya Kusuma]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7769
<![CDATA[The purpose of this research is to analyze; 1) the effect of the entire company cycle on the capital structure, 2) the effect of business risk on the capital structure, and 3) the influence of the capital structure on the firm value, 4) the influence of the entire company life cycle on the firm value through the capital structure, and 5) influence of business risk on firm value through capital structure. The population of this research is technology companies listed on the Indonesia Stock Exchange for the period 2017-2020, with a selected sample of eight technology companies and using path analysis. The research findings are 1) there is no effect of the entire company cycle on the capital structure, 2) there is the effect of business risk on the capital structure, and 3) there is no effect of capital structure on firm value, 4) there is no effect of the entire company life cycle on firm value. through the capital structure, and 5) there is no influence of business risk on the value of the company through the capital structure.DOI:https://doi.org/10.26905/afr.v5i2.7769.]]>
<![CDATA[Good Corporate Governance toward Intellectual Capital ]]>
<![CDATA[Muhammad Abdul Muis]]>;
<![CDATA[Satria Adhitama]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7809
<![CDATA[This research aims to analyze the effect of the audit committee, board of directors, board of commissioners on intellectual capital in LQ-45 companies listed on the Indonesia Stock Exchange the period of 2016-2019. The results of this study indicate that partially the Audit Committee (KA) variable has a positive and significant influence on Intellectual Capital (IC). The variable of the Board of Directors (DD) has a negative but not significant effect on Intellectual Capital (IC). While the variable Board of Commissioners (DK) has a positive but not significant effect on Intellectual Capital (IC). Meanwhile, simultaneously the independent variables, namely the audit committee, the board of directors, and the board of commissioners, together have a positive and significant influence on the dependent variable, namely Intellectual Capital. The coefficient of determination of this study shows a number of 58.8% which indicates that the variation of the independent variable explains the rise or fall of the dependent variable, while the remaining 41.2% is explained by other independent variablesDOI: https://doi.org/10.26905/afr.v5i2.7809]]>
<![CDATA[Koneksi Politik dan Nilai Perusahaan: Apakah Mekanisme Corporate Governance Memiliki Peran? ]]>
<![CDATA[Yeterina Widi Nugrahanti]]>;
<![CDATA[Indriyani Nurfitri]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022 ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v5i2.7762
<![CDATA[This study aims to examine the effect of political relations on firm value with corporate governance mechanisms as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using the purposive sampling method with a sample of 158 companies during the 2018-2020 period. Data were analyzed by panel data regression for hypothesis testing. The results of this study indicate that political connections have a positive effect on firm value. The corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners is proven to be able to moderate the influence of political connections on firm value, but independent boards of commissioners are proven unable to moderate the influence of political connections on firm value. This implies that companies need to optimize their political connections to increase the value of the company. This study also finds that the corporate governance mechanism in the form of managerial ownership and the size of the board of commissioners weakens the positive influence of political relations on firm value.DOI: https://doi.org/10.26905/afr.v5i2.7762]]>
