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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 14 Documents
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Accounting for digital intangible assets: A systematic review of recognition, measurement, and disclosure challenges Karina Nurani Febriani; Elly Astuti; Elana Era Yusdita
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.16803

Abstract

This study employs a Systematic Literature Review (SLR) following the PRISMA framework to examine the classification of intangible assets, their association with firm value, and challenges in their accounting treatment. The analysis is based on Scopus-indexed articles published between 2019 and 2024, applying criteria such as research-based content, active DOI, full-text availability, English language, and topic relevance. From an initial pool of 200 articles, 64 met all selection criteria. The findings suggest that intangible assets play a crucial role in firm value within a knowledge-driven digital economy. These assets include intellectual capital, social capital, and digital resources such as data and algorithms, which support innovation, operational efficiency, and long-term competitiveness. However, current accounting practices face limitations in recognizing, measuring, and disclosing these assets, particularly those related to digital transformation. This study contributes by integrating traditional and digital perspectives on intangible asset accounting and highlighting their strategic importance. Methodologically, it demonstrates a structured and replicable SLR approach combining bibliometric and thematic analysis. Practically, the findings provide insights for companies, investors, and practitioners in managing and reporting intangible assets, while emphasizing the need for more adaptive accounting standards to reflect the evolving nature of digital assets.
Diversity, inclusion, and bank performance: Evidence from ASEAN 5 and Vietnam Fadli Septianto; Irwan Trinugroho; Putra Pamungkas
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.16806

Abstract

This study aims to examine how diversity and inclusion (D&I) affect bank performance in the ASEAN-5 countries and Vietnam. It uses an unbalanced panel dataset of 50 banks across six ASEAN countries from 2012 to 2023. Diversity and inclusion serve as the main independent variable, while return on assets (ROA) and return on equity (ROE) are used as dependent variables. The data are analyzed using a fixed-effects model, with robustness checks conducted using the generalized method of moments (GMM). The findings indicate that inclusion initiatives, as reflected in the inclusion score, are negatively associated with both ROA and ROE. Similarly, the composite measure of diversity and inclusion also shows a negative relationship with bank performance. This study makes three main contributions. First, it provides sector-specific empirical evidence on the relationship between diversity, inclusion, and performance in the banking industry, an area that has received limited attention in prior research. Second, it distinguishes between the effects of diversity and inclusion as separate dimensions. Third, it offers context-specific insights from ASEAN, highlighting how cultural and institutional factors may influence the effectiveness of diversity and inclusion practices.
Enhancing tax compliance through Coretax: A phenomenological study on SP2DK and audit risk mitigation Claudia Wanda Melati Korompis; Olivia Yulieta Megi Sardjono; Diana Nova Lintong
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.16823

Abstract

This study aims to reveal tax consultants lived experiences in mitigating SP2DK (tax clarification letter issued by the tax authority) and audit risks because of the Coretax implementation. This research employs a descriptive qualitative method with a phenomenological approach. Data were collected through in‑depth, semi‑structured interviews with tax consultants who had direct experience in handling SP2DK and audit cases under the Coretax. All interviews were audio‑recorded, transcribed verbatim, and anonymised to protect participant confidentiality. The transcribed data were analysed using thematic analysis, following the six‑phase procedure proposed by Braun & Clarke (2006). To facilitate systematic coding and theme development, the software Taguette was employed. The implementation of Coretax transforms the mechanism of SP2DK and audit risk mitigation through three main pathways. First, automatic validation and integrated reconciliation features enable tax consultants to perform pre-filing data checks, thereby preventing technical errors at the outset. Second, NIK-based transparency ensures that all transactions are recorded by the tax authority, creating a deterrent effect on non-compliant taxpayers. Third, the integration of SP2DK into the Coretax dashboard accelerates consultant responses because the basis of the tax authority's inquiry is immediately visible.
The impact of ESG disclosure on firm value: The moderating influence of board size within the Singaporean context Difa Rhiskya Hutabarat; Hersugondo Hersugondo
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.16824

Abstract

This research examines the relationship between Environmental, Social, and Governance (ESG) disclosure and firm value while investigating the moderating role of board size. The sample includes 20 companies listed on the Singapore Exchange for the period 2019 to 2024, utilizing secondary data from Bloomberg. Data analysis was performed using panel data multiple linear regression via Stata 17 software. Following model selection tests, the Fixed Effect Model was implemented with robust standard errors to mitigate heteroscedasticity. ESG disclosure was evaluated both aggregately and through its individual pillars, with moderation analysis conducted by generating interaction terms between ESG metrics and board size. The empirical results demonstrate that total ESG disclosure and its constituent pillars do not significantly influence firm value. However, moderation testing reveals that board size negatively moderates the impact of total ESG, environmental, and governance disclosures on firm value, whereas no moderating effect was detected concerning the relationship between social disclosure and firm value. These findings highlight the critical importance of board size optimization in ensuring that ESG transparency effectively contributes to the enhancement of firm value.

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