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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 138 Documents
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Self-Efficacy and Attitude Mediation in the UMEGA Model: Behavior of e-Samsat Users in Bali Yustina, Ni Luh Feby Millennia; Roekhudin, Roekhudin; Mohamad Khoiru , Rusydi
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.v7i3.13550

Abstract

The aim of this research is to provide empirical evidence regarding the influence of variables in the UMEGA Theory model on taxpayers' behavior intention in adopting the e-Samsat system and to test the role of attitude variables as mediating variables in the UMEGA model. This research also adds self-efficacy as a predictor of behaviour intention to expand the UMEGA model. Sampling in this study used a non-probability sampling technique using purposive sampling. The sample in this study was 411 respondents who were motor vehicle taxpayers in Bali Province. This research uses quantitative method with primary data through distributing questionnaires. Data processing uses Partial Least Square analysis. The research results show that the variables performance expectancy, effort expectancy, social influence and perceived risk influence attitudes. Attitude and self-efficacy variables were also found to influence the behaviour intention of motor vehicle taxpayers. Attitude was found to mediate the relationship between the influence of performance expectancy, effort expectancy, social influence and perceived risk on behaviour intention. Meanwhile, the facilitating condition variable was not found to be a predictor of taxpayers' behaviour intention in using e-Samsat. JEL Classification: M2, O3 DOI: https://doi.org/10.26905/afr.v7i3.13550.
Influence of Credit Restructuring on Company Financial Performance: Impact of PSAK 71 Implementation Sholihati, Salsa Nabila; Cahyaningsih, Cahyaningsih
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.v7i3.13582

Abstract

This study aims to analyze the differences in financial performance influenced by Allowance for Impairment Losses (CKPN), Capital Adequacy, and credit restructuring before and after the implementation of PSAK 71. This research employs a quantitative method with secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2016 to 2023. The sample consists of 240 observations from 30 banks over eight years, selected thro-ugh purposive sampling. The analysis includes difference tests and panel data regression using E-views 12. The results indicate significant differences in CKPN, capital adequacy, credit restructuring, and financial performance before and after PSAK 71 implementation. These findings suggest that PSAK 71 significantly impacts financial performance and credit restructuring policies. CKPN and credit restructuring negatively affect financial performance, although not significantly, while capital adequacy positively affects financial performance, but not significantly. This study contributes to banking companies in decision-making related to accounting policies and credit restructuring, and provides investors with insights into factors affecting the financial performance of banks. JEL Classification: G21; G28; M41 DOI: https://doi.org/10.26905/afr.v7i3.13582
The Contribution of Zakat to Sustainable Financial Performance: Evidence from Sharia Compliance Firms Munandar, Agus
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.v7i3.13749

Abstract

Triple bottom line is mainly the focus of corporations to pursue a high reputation among stakeholders and to achieve high corporate financial performance (CFP). This paper seeks to investigate the correlation between zakat and sustainability of financial performance. This study employs a panel data regression model with Sharia compliant firms in Kuwait, Saudi Arabia, and Malaysia obtained from Thomson Reuters. This study reveals firms with strong zakat payments may not exhibit high levels of financial performance sustainability. This finding supports agency theory, which states that firms should creates financial benefit. Consistent with agency theory, shareholders perceive that zakat payment may not hold the same goals and principles as the shareholders. Thus, this relationship may not demonstrate positive relationship between zakat and sustainability financial. The findings of this paper contribute to Islamic and sustainability literature JEL Classification: G29, G30 DOI: https://doi.org/10.26905/afr.v7i3.13749
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

Page 14 of 14 | Total Record : 138

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