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Sugeng Haryanto
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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 5 Documents
 1 
Search results for , issue "vol. 6 no. 3 (2023)" : 5 Documents clear
Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal dan Pemanfaatan Teknologi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Mega Suryani Hutabri
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.8401

Abstract

This study aims to analyse the effect of human resource competence, internal control and information technology utilization on the quality of local government financial reports. This research is quantitative research using secondary data and the type of research used is explanatory. The sample of this research is the finance department or the finance department in the Regional Apparatus Organisation of Malang City. The number of samples in this study were 34 re-spondents. The analysis technique used is multiple linear regression. Based on the results of the analysis, it shows that human resource competence and the inter-nal control system affect the quality of regional financial reports, while the use of information technology has no effect on the quality of regional financial reports.DOI: https://doi.org/10.26905/afr.v6i3.8401
Perancangan Optimalisasi Pengendalian Intern atas Pelaporan Keuangan (PIPK) pada Proses Pengelolaan Barang Rampasan KPK Firdha Maghfira; Ludovicus Sensi Wondabio
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.10285

Abstract

This study aims to improve the design of Internal Control over Financial Reporting(ICoFR) for the Corruption Eradication Commission (CEC)'s booty management processbased on policies and best practices from various references related to Internal Controlover Financial Reporting (ICoFR) for the public sector in Indonesia. The improvementsof the ICoFR design was carried out through a qualitative research approach in the formof a single case study, using primary data obtained from direct interviews and secondarydata in the form of documentation instruments. The research data was then carried out byqualitative descriptive analysis and content analysis, and the validity of the data wastested using data source and method triangulation. The results of this study are in the formof initial drafts of ICoFR designs, initial drafts of formal guidelines for IcoFRimplementations, and initial drafts of policies to encourage ICoFR improvements in theCEC's booty management process.DOI: https://doi.org/10.26905/afr.v6i3.10285
The Role of Commissioners and Audit Committee to Firm Value Mediated by Risk Management Disclosures Agris Haryanto Prakasa; Yanuar Ramadhan
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.10506

Abstract

This research originated from the phenomenon of competition that occurred between public companies listed on the Indonesia Stock Exchange (IDX). The intense competition that occurred encouraged each company to be adaptive to changes in the economic situation that often changed. 56 samples of Indonesian public companies were selected based on their presence on the IDX, which operates in the property and real estate sector in 2019-2021. The background for choosing this sector is because the property and real estate sector experienced a contraction in stock prices during 2021 to 2023. This research uses 56 companies as samples and a 3-year observation period, resulting in 168 data that became the source of data for this study. This study obtained results that the size of the board of commissioners and audit committee partially influenced the risk management information disclosed by the company. Positive results were obtained for the size of the board of commissioners and risk management disclosure partially affecting firm value. The presence of risk management disclosure was able to mediate the indirect relationship between the board of commissioners and firm value. Meanwhile, the audit committee does not affect the firm value either directly or indirectly.DOI: https://doi.org/10.26905/afr.v6i3.10506
The Role of Profitability in Weakening the Effect of Environmental Performance on Environmental Disclosure Cahyaningsih Cahyaningsih; Denna Taris Citra Rahadiansyah
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.10593

Abstract

This research aims to investigate the effect of environmental performance, institutional ownership, and profitability on environmental disclosure, with profitability as a moderating variable. Based on the sample selection criteria, this study analyzed 18 companies from the energy, raw goods, and primary consumer goods sectors listed on the Indonesia Stock Exchange for the 2019-2021 period. The data analysis technique in this study used panel data regression and moderated regression analysis. The results show that environmental performance and institutional ownership positively affect environmental disclosure in contrast to profitability which does not affect environmental disclosure. This research finds that profitability weakens the effect of environmental performance on environmental disclosure. Other results show that profitability cannot moderate the effect of institutional ownership on environmental disclosure. This finding indicates that companies use excess resources to increase investment, not to improve environmental performance and disclosure.DOI: https://doi.org/10.26905/afr.v6i3.10593
Credit Decision Using Pay Later: The Role of Consumptive Behavior and Financial Literacy with Peer Pressure and Self-Control as Moderators Hansen Hein Rumtutuly; Apriani Dorkas Rambu Atahau
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.11488

Abstract

Pay Later is an innovation in great demand because of its ease of use by Generation Z compared to a credit card. Generation Z has changed its lifestyle, from loan avoider to loyal user of loan. This study aims to determine whether consumptive behaviour and financial literacy affect credit decisions using pay later and the role of peer pressure and self-control as moderating variables. This study uses quantitative techniques. Data obtained through distributing questionnaires to Generation Z students (students born in 1995-2010 and active users of pay later). By using 94 students selected as respondents by employing a purposive sampling technique, the findings show that consumptive behavior negatively affects the use of pay later. In contrast, financial literacy positively affects the use of pay later. In addition, peer pressure weakens the impact of independent variables on the use of Pay Later, whereas, on the contrary, self-control strengthens the effect of independent variables on the use of Pay Later.DOI: https://doi.org/10.26905/afr.v6i3.11488

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