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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 144 Documents
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Collaborative Governance at the Ministry of Finance Case study: Joint Analysis for State Revenue Optimization Diana, Dwi Maulid; Yulianti, Yulianti
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12986

Abstract

This study aims to evaluate the implementation of The Integrative Framework for Collaborative Governance in the collaboration process in Joint Analysis at the national level of the Ministry of Finance in an effort to optimize state re-venue. In addition, this study will also examine the challenges found in the collaboration process. Using a qualitative approach, data were collected through document analysis and interviews. Resource Conditions and Policy and Legal Frameworks became contextual factors that influenced collaboration. In addi-tion, Perceived Uncertainty, Mutual Dependence, Consequential Incentives, and Initiating Leadership emerged as drivers of the Collaborative Governance Regime, especially at the Headquarters level, although with a lack of incentives observed in regional offices. While the Collaborative Dynamics showed effec-tiveness at the Headquarters, challenges hampered the implementation of Joint Analysis in regional units. These findings explain the complexity of collabo-rative governance in revenue optimization efforts and underscore the need for tailored strategies to overcome regional barriers.DOI: https://doi.org/10.26905/afr.v7i2.12986
The Role of CEO Power in Moderating Liquidity Risk and ESG Disclosure Effects on Firm Value Artamevia, Baiq Vica; Subroto, Bambang; Atmini, Sari
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.13060

Abstract

This study aims to examine the effect of liquidity risk and ESG (Environ-mental, Social, Governance) disclosure on firm value and to examine the role of CEO power in moderating the effect of liquidity risk and ESG disclosure on firm value. the research population is conventional banking listed on the Indo-nesia Stock Exchange in 2021-2023 totaling 43 companies. The sampling tech-nique used purposive sampling with a total research sample of 40 companies. The results of this study indicate that liquidity risk has no effect on firm value while ESG disclosure has a positive effect on firm value. the results also show that CEO power is unable to moderate the effect of liquidity risk and ESG dis-closure on firm value.DOI: https://doi.org/10.26905/afr.v7i2.13060
Behavioural Intention of Millennial Generation FinTech Users: Does Self-Efficacy Influence Digital Technostress and Social Influence? Wahyuni, Amelia Dwi; Baridwan, Zaki; Iqbal, Syaiful
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.13534

Abstract

This study aims to provide empirical evidence on the influence of technostress and social influence on the intention to use fintech. Additionally, this study offers empirical evidence on the ability of self-efficacy to moderate the impact of technostress and social influence on the intention to use fintech. The sample for this study was selected using purposive sampling and comprised 404 respon-dents who are millennial fintech users and work as private employees in Sa-marinda City. This study employs a quantitative research design, with primary data obtained directly from respondents through questionnaires. The data ana-lysis method used in this research is Partial Least Square (PLS). The results in-dicate that technostress, consisting of techno-overload, techno-invasion, and techno-complexity, negatively affects the intention to use fintech. Furthermore, social influence positively affects the intention to use fintech. However, techno-uncertainty does not impact the intention to use fintech. This study finds that self-efficacy can mitigate the negative impact of techno-overload on the inten-tion to use fintech. Similarly, social influence is also moderated by self-efficacy, thereby increasing the intention to use fintech. However, self-efficacy does not reduce the negative effects of techno-overload, techno-invasion, and techno-un-certainty on the intention to use fintech among millennials.DOI: https://doi.org/10.26905/afr.v7i2.13534.  
Effect of Environmental Responsibility on Financial Performance: Organization Slack as Moderation Cahyaningsih, Cahyaningsih; Nuralifah, Dieni Maitsa
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.v7i3.10931

Abstract

This study analyze the effect of environmental responsibility on financial performance with organization slack as a moderating variable. This study examines 21 property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Data analysis used panel data regression with the results of the random effect model. The result shows that environmental responsibility positively affects financial performance. Companies that implement environmental responsibility can avoid conflicts or losses that can disrupt company activities so that financial performance is increasing. The fin-ding presents that organization slack positively affects financial performance. Excess resources can be used to increase investment so that financial performance also increases. Moderation testing proves that organization slack strengthens the positive influence of environmental responsibility on financial performance. Excess resources provide opportunities for companies to invest in the social sector and meet stakeholders' demands and expectations. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.10931
The Impact of The Covid 19 Pandemic on Audit Quality Matitaputty, Jean Stevany; Yefta Andi Kus , Noegroho
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.v7i3.12827

Abstract

This study aims to investigate the impact of audit fees, going concern, audit procedures, human capital, and auditor salaries on audit quality during the Covid-19 pandemic. The population used in the study consists of all public accountants who are members of IAPI. A purposive sampling technique is employed to select the sample, which is surveyed using online questionnaires. Multiple linear regression is used to analyze the research data. The findings of the study indicate that audit fees, going concern, audit procedures, and human capital have a positive impact on audit quality, while auditor salary does not significantly affect audit quality JEL Classification: M42, M41, G02 DOI: https://doi.org/10.26905/afr.v7i3.12827
The Role of Environmental Disclosure in Mediating Independent Commissioners and Environmental Costs on Profitability anggaretta, dhela septian; Anisyah, Siti; Pujiati, Amin; Prajanti, Sucihatiningsih Dian Wisika
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.v7i3.12850

Abstract

This study aims to determine the effect of the independent board of commissioners and environmental costs on profitability through environmental disclosure either directly or indirectly in construction industry companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research. The sample de-termination process in this study used a purposive sampling method with a total sample of 20 construction industries during 2021-2022. The results of this study indicate that there is no effect of independent board of commissioners on profitability, there is no effect of environmental costs on profitability, there is no effect of environmental disclosure on profitability, there is an effect of independent board of commissioners on environmental disclosure, there is no effect of environmental costs on environmental disclosure, there is no effect of independent board of com-missioners on profitability through environmental disclosure, and  there is no effect of environmental costs on profitability through environmental disclosure. Future research is expected to use other independent variables and company sectors. JEL Classification: G38, M14, Q56 DOI: https://doi.org/10.26905/afr.v7i3.12850
Green Credit, Corporate Social Responsibility and Company Value: Evidence From Indonesia and China Banks Soares, Ersilda Dos Santos Mota; Pangestuti, Irene Rini Demi
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.v7i3.13019

Abstract

The objective of this study is to investigate the influence of green credit and Corporate Social Responsibility (CSR) on company value, with profitability as a mediating factor, in banks in Indonesia and China from 2019 to 2022. This research uses a purposive sampling method in selecting the sample. The objects in this research are banks in Indonesia and China. Data analysis in this research uses multiple linear regression analysis. The findings reveal that green credit significantly affects profitability, whereas CSR does not. Neither green credit nor CSR directly impacts company value, but profitability as a mediating variable significantly influences company value. Indirectly, green credit through profitability significantly affects company value, while CSR does not. This research provides interesting contributions to stakeholders, related to green credit and sustainability programs. Therefore, this study can offer new insights. Limitations include the study's focus on a limited sample of banks that offer green credit and CSR, the restriction to four years of data without accounting for external factors like the COVID-19 pandemic, and the use of a single analytical tool. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.13019
The Role of Financial Performance in The Relationship between Ownership on Corporate Value in Environment-Based Companies Maula, Innany Mirrahmatikal; Hersugondo, Hersugondo
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.v7i3.13124

Abstract

The objective of this research was to examine the impact of Ownership Structure on Corporate value, mediated by Financial performance, among 25 companies listed on the SRI KEHATI Exchange during the period of 2018 to 2022. The data for this study was collected from Bloomberg and official financial reports provided by the Indonesia Stock Exchange (BEI) website. The data analysis in this research was conducted using the Partial Least Squares (PLS) method. The results of the study revealed that the ownership structure, represented by foreign ownership and public ownership, did not exhibit a significant impact on corporate value. Nevertheless, it was noteworthy that foreign ownership demonstrates a statistically significant and positive influence on corporate value by means of the company's financial performance. On the other hand, public ownership exhibited a significant and negative influence on corporate value through the financial performance of the company. This indicated that the financial performance of the company fully mediates the relationship between ownership structure and corporate value. JEL Classification: C51, G32, L25 DOI: https://doi.org/10.26905/afr.v7i3.13124
The Mediation Role of Earnings Management on the Effect of Disclosure of Corporate Social Responsibility on Financial Performance Isywara, Aristi Prita; Prihatiningtias, Yeney Widya; Prastiwi, Arum; Wahyuni, Nanik
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.v7i3.13174

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure on financial performance through earnings management. This study develops agency theory and proves the relationship between CSR, earnings management and financial performance variables. Indicators of corporate social responsibility variables are social, economic, environmental, human rights, as well as employment practices and work convenience. Indicators of financial performance variables are Return on Equity (ROE) and Return on In-vestment (ROI). Earnings management variable indicators use the formula approach from Kothari. The research design uses a causality explanation. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is a census with a total of 50 samples. Data analysis used multiple regression methods. The results of this study indicate that corporate social responsibility has a negative effect on financial performance with ROI indicators and earnings management can mediate the effect of corporate social responsibility on financial performance with ROI indicators. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.13174
The Mediating Role of Financial Performance in The Relationship Between Competitive Advantage and Corporate Reputation Muchlish, Munawar; Abbas, Dirvi Surya
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.v7i3.13324

Abstract

This study examines the impact of competitive advantage, company size, and liquidity on corporate reputation and financial performance. The research focuses on non-financial companies listed on the Indonesia Stock Exchange from 2015 to 2021, as these firms serve as key indicators of economic performance due to their high liquidity, large assets, and strong fundamentals. Using regression analysis, the findings reveal that competitive advantage, liquidity, and firm size positively influence corporate reputation and financial performance. Additionally, financial performance acts as a mediating variable in this relationship. This study contributes to the understanding of corporate reputation and financial outcomes, offering insights for business strategy and policy-making. JEL Classification: G32, G02, M1 DOI: https://doi.org/10.26905/afr.v7i3.13324

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