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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.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol. 7 No. 3 (2024)" : 15 Documents clear
Can The Green Board Committee Mitigate ESG Risk? Rizad, Muhammad Fadly Agil; Juanda, Ahmad
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14062

Abstract

This research aims to see the influence of determinant factors, namely Green Board Committee, Board Diversity and Firm Size in mitigating ESG Risk Rating. This study uses Regression Robustness Test in data analysis on 79 companies listed on the IDX in 2023 and have ESG Risk Rating. In this study, it was found that the Green Board Committee does not have a significant influence on ESG Risk Rating but must have other variables that can mediate ESG Risk Rating such as ESG activities. then Board Diversity has a significant influence on ESG Risk Rating which means that with diversity in the board of directors, they can have many different perspectives on women who are more sensitive to environmental issues so that they can manage ESG risks well, and Firm Size has a significant influence on ESG Risk Rating which proves that the bigger the company, the more it can manage ESG risks. There are still few studies related to ESG Risk Rating in Indonesia, so it is one of the novelties in this study JEL Classification: G24; M14; M41 DOI: https://doi.org/10.26905/afr.v7i3.14062
How Financial Literacy Moderate The Association Between Financial Technology and Mental Accounting on Investment Decision? Romadhan, Fadilatur; Andayani, Wuryan; Prastiwi, Arum
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14382

Abstract

This study aims to examine the effect of financial technology and mental accounting on investment decisions in generations Y and Z and to examine financial literacy in moderating the effect of financial technology and mental accounting on investment decisions in generations Y and Z. The study population was students in the East Java region who were active in investment activities totaling 232 people. The research population is students in the East Java region who are actively engaged in investment activities totaling 232 people. The type of research used is survey research using non-probability sampling techniques with Purposive sampling method. Data analysis was carried out using the Structural Equation Model to test the conceptual relationship between variables. The results of this study indicate that financial technology and mental accounting have a significant effect on investment decisions in generation Y and Z. The results also show that financial literacy is not able to moderate the effect of financial technology and mental accounting on investment decisions in generations Y and Z. JEL Classification: G02, G11, G110 DOI: https://doi.org/10.26905/afr.v7i3.14382
State-Owned Islamic Banks Merger Impact on Capital Quality and Market Share of National Islamic Banking Lauda, Farhan; Purnamadewi, Yeti Lis; Beik, Irfan Syauqi
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14433

Abstract

This study aims to analyze the impact of the merger of three state-owned Islamic banks on the capital quality and market share of national Islamic banking and identify the factors influencing them. The research employs a quantitative approach using monthly time series data from 2018 to 2023. Data analysis was conducted using a paired sample t-test, Wilcoxon Sign-Test and Vector Error Correction Model (VECM). The results show significant difference in the market share of national Islamic banking before and after the merger, though there was no significant difference in the average of CAR. VECM analysis reveals that NPF, ROE, BOPO, and FDR influence CAR and market share of Islamic banking in the long term, while FDR has a significant effect on CAR in the short term. The merger significantly affects CAR but not the market share of Islamic banking, whereas controlling shareholders (PSP) decisions significantly impact market share of Islamic banking. JEL Classification: C14, G21, G28 DOI: https://doi.org/10.26905/afr.v7i3.14433
Pressure and Opportunity on Financial Statement Fraud with Political Connection as a Moderating Variable Aslira, Sumara; Chandrarin, Grahita; Zuhroh, Diana
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.14468

Abstract

This research aims to examine and analyze the influence of pressure and oppor-tunity on financial statement fraud with political connection as a moderating va-riable, and is expected to assist stakeholders in decision-making. One way to detect financial statement fraud is by using the Altman Z-Score analy-sis, which consists of three measurement variables to generate a financial state-ment fraud score. The sample used in this study consists of 92 companies from a population of 147 companies in the consumer cyclical sector listed on the Indonesia Stock Exchange from 2019-2022, with a total sample of 368 companies. The type of this research is quantitative research, and the sampling technique used is purposive sampling. The ana-lysis used is moderate regression ana-lysis. This study shows that pressure has a significant relationship with financial statement fraud, while opportunity does not affect the potential for financial statement fraud. Political connection can effectively moderate pressure in relation to financial statement fraud, but it cannot moderate opportunity in relation to financial statement fraud. JEL Classification: G34, M42, C38 DOI: https://doi.org/10.26905/afr.v7i3.14468
Firm Value with Political Connections and Institutional Ownership as Moderation Saraswati, Ni Made Ananda; Prihatiningtias, Yeney Widya; Purwanti, Lilik
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.15322

Abstract

This research aims to analyze the effect of CEO power, CEO duality, and CEO busyness on firm value with the moderating role of political connections and institutional ownership. This study uses panel data regression analysis and Mode-rated Regression Analysis (MRA) methods. The research population is 440 energy companies on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Purposive sampling technique is used to select the research population based on certain criteria so that a total research sample of 180 companies is found. Quantitative data is taken from the company’s annual report and analyzed using Econometric Views (EViews). This study found that CEO power has a positive effect on firm value. Furthermore, this study also found that CEO duality and CEO busyness have a negative effect on firm value. Then, political connections and institutional owner-ship can moderate the effect of CEO duality and CEO busyness on firm value. This study provides additional empirical evidence on agency theory. In addition, this study recommends that corporate leaders can increase their stock ownership, as well as suppress duality, busyness, and political connections in order to create positive firm value. JEL Classification: G32, G34, O53 DOI: https://doi.org/10.26905/afr.v7i3.15322

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