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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 144 Documents
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The Role of Audit Quality in Moderating Political Connection and CFO Characteristics on Tax Aggresiveness isymah, syifa amatullah
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.13794

Abstract

This study aims to examine the role of audit quality in moderating the effect of political connection and CFO characteristics on tax aggressiveness. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sampling technique used is purposive sampling with a total 255 observational data from 51 sample companies. The results indicate that political connections has no effect on tax aggressiveness. The CFO characteristics that has a negative effect on tax aggressiveness are gender and education level while accounting expertise has no effect. The result also show audit quality unable to strengthen the effect of political connection and CFO gender on tax aggressiveness but able to weaken the impact of the CFO's education level and accounting expertise on tax aggressiveness. JEL Classification: H26; M41; J16. DOI: https://doi.org/10.26905/afr.v8i1.13794  
The Influence of Government Ownership, Institutional Ownership, Foreign Ownership and Environmental Performance on Carbon Emission Disclosure With The Moderation Variable of Financial Distress Wahyuni, Endah Sri Sri; Mairjal, Revan; Prayogo, Imam; Sulastini, Sulastini; Surya, Adhi; Shaddiq, Syahrial; Bahit, Muhammad
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.13803

Abstract

Corporate social responsibility and interest in environmental impacts can influence a company's environmental policies and practices, including the distribution of emissions. This research aims to analyze and test the influence of government ownership, institutional ownership, foreign ownership and environmental performance on carbon emissions disclosure with the moderating variable financial distress in energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The type of research used is associative quantitative with a sample of 45 companies from a population of 76 energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The analysis technique used in this research is moderated regression analysis with a significance level of 5%. The results of this study show that ownership and institutional ownership partially have no effect on carbon emissions coverage, foreign ownership and environmental performance partially influence carbon emissions coverage, financial difficulties can moderate ownership on carbon emissions coverage, and financial difficulties cannot moderate institutions. ownership, device ownership and environmental performance on carbon emissions JEL Classification: G10, F64 DOI: https://doi.org/10.26905/afr.v8i1.13803  
Evolving Ownership Structures, CEO Tenure, and Their Impact on Company Value in Indonesia's Digital Economy Sulistyowati, Rina; Soewarno, Noorlailie
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.14448

Abstract

This study examines the effect of the relationship between ownership structure (institutional and managerial ownership) and company value mediated by CEO tenure in Indonesia. Sourced from the IDX (https://www.idx.co.id/), the data used are archive, or secondary, records. From 2019 to 2023, 91 service, trade, and investment firms were included in the sample that the researchers used. This investigation employs a quantitative methodology. Archival data, namely secondary data acquired from the IDX (https://www.idx.co.id), are used in this study. This study uses a sample of 154 financial statements from companies listed on the IDX between 2019 and 2023. These companies were listed on the IDX. Institutional ownership is unrelated to firm value, according to the test findings, however managerial ownership is inversely related. There is a positive correlation between CEO duration and company valuation and a negative correlation between CEO term and management ownership, according to the data. Managerial and institutional ownership of a company's value are not moderated by the length of time a chief executive officer is in office JEL Classification: G32, M14 DOI: https://doi.org/10.26905/afr.v8i1.14448   This page is in English   Translate to Indonesian         Afrikaans Albanian Amharic Arabic Armenian Azerbaijani Bengali Bulgarian Catalan Croatian Czech Danish Dutch English Estonian Finnish French German Greek Gujarati Haitian Creole Hebrew Hindi Hungarian Icelandic Indonesian Italian Japanese Kannada Kazakh Khmer Korean Kurdish (Kurmanji) Lao Latvian Lithuanian Malagasy Malay Malayalam Maltese Maori Marathi Myanmar (Burmese) Nepali Norwegian Pashto Persian Polish Portuguese Punjabi Romanian Russian Samoan Simplified Chinese Slovak Slovenian Spanish Swedish Tamil Telugu Thai Traditional Chinese Turkish Ukrainian Urdu Vietnamese Welsh   Always translate English to Indonesian Never translate English Never translate jurnal.unmer.ac.id
Evaluation of Internal Auditors' Role as Trusted Advisors to providing added value for organization Rachmayanti, Liyana; Martani, Dwi
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.14764

Abstract

This study aims to evaluate the role of PPATK's internal audit trusted advisor using Richard F. Chambers' trusted advisor attributes and the added value provided. This research uses a qualitative approach with a case study method. The results showed that the fulfillment of six attributes optimally, the role of internal auditors as trusted advisors can be said to be quite strong, although there are still three attributes (result focused, inspirational leaders, and technical expertise) that need to be optimized. This study also reveals the importance of improving soft and hard skills, as well as communication skills in improving their role as trusted advisors. In addition, this study also shows that internal auditor advisory has provided added value in five aspects (better decision-making processes, efficiency and effectiveness, risk management, strengthening internal controls, and compliance with regulations), although it has not been evenly distributed to all aspects and all supervision clients. This study implies that although respondents' perceptions have shown that internal auditors have acted as trusted advisors, it is necessary to evaluate the scope of advisory activities, and the added value generated. With a broader scope, internal auditors can further enhance their role and provide added value in more strategic areas. JEL Classification: Е24; Е41; Е64 DOI: https://doi.org/10.26905/afr.v8i1.14764

Page 15 of 15 | Total Record : 144

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