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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 68 Documents
 1   2   3   4   5 
Bonus Mechanisms, Profitability, and Intangible Assets on Transfer Pricing Decisions in ASEAN 5 Meiliana Jaunanda; Hellen Allan
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12772

Abstract

This study aims to examine the effect of bonus schemes or commonly known as bonus mechanism, the concept of company’s profitability described by Return on Asset (ROA) and company’s intangible assets on transfer pricing decisions conducted by using multiple regression analysis. The sample of this study is consistently consist 56 companies with the observation period from 2019 to 2022 collected from consumer sector companies in the ASEAN-5 region. The results of the study is bonus mechanism and intangible assets positively have a significant influence with transfer pricing intensity. The bonus mechanism is able to motivate decision making related to transfer pricing and the difficulty of measuring the right measurement for intangible assets’ value become a loophole in making the decision of transfer pricing, but there is no influence on profitability described by the Return on Asset (ROA) ratio high profits cause company to pay large tax obligations to also have to be paid as part of the consequences of political costs.DOI: https://doi.org/10.26905/afr.v7i2.12772
Corporate Social Responsibility Disclosure and Company Performance: The Moderating Role of CEO Characteristics and Institutional Ownership Muhammad Ahnaf Ammar Qushoyyi; Irwan Trinugroho
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12800

Abstract

This study aims to examine the effect of corporate social responsibility disclosure (CSRD) on company performance with CEO characteristics and institutional ownership as moderating variables. This research is quantitative research using a sample of LQ45 index companies listed on the Indonesia Stock Exchange. This research data collection method uses secondary data sourced from company Annual Reports obtained from the Indonesia Stock Exchange (BEI). This model answers the objectives of this research based on a selected sample of 112 observations from 28 companies between 2019-2022. The research results show that corporate social responsibility disclosure (CSRD) influences company performance, while profitability influences company value. This research also shows that corporate social responsibility disclosure (CSRD) on company performance cannot be moderated by CEO tenure, while corporate social responsibility disclosure (CSRD) on company performance can be moderated by institutional ownership.DOI: https://doi.org/10.26905/afr.v7i2.12800 
Whistleblowing Financial Fraud: Integration Model of Hexagon Fraud and Theory of Planned Behavior Dabella Yunia; Siti Mutmainah
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12878

Abstract

This research aimed to test the determinants of whistleblowing intention using an integrated method to hexagon fraud elements and the theory of planned behavior (TPB). The elements of hexagon fraud in the form of ego, capability, and opportunity were perceived behavior control, while hexagon fraud in the form of incentives and collusion were subjective norm. An attitude toward whistleblowing was part of rationalization since certain actions are justified by an individual. Data collection was conducted through a survey of 219 respondents and processed using the Partial Least Square (PLS) version 3 statistical tool and quantitative method. The result showed that ego, capability, and opportunity integrated into perceived behavior control positively affected whistleblowing intention. In addition, incentives and collusion integrated into subjective norm as well as attitude toward behavior positively affected the variable. Hexagon fraud integration model and TPB were suitable for use in whistleblowing intention. From a practical perspective, this research contributed to organizations implementing whistleblowing by considering perceived behavior control, subjective norm, and attitude.DOI: https://doi.org/10.26905/afr.v7i2.12878 
Nexus Between Corporate Governance, Debt Structure, Earnings Management in Family Firms: Perspective an Agency Theory Agoestina Mappadang; Roza Fitriawati; Melan Sinaga
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12952

Abstract

This study aims to analyze the impact of family ownership on earnings ma-nagement,  explain the impact of family ownership on internal governance me-chanisms, examine the impact of internal governance mechanisms on earnings management, examine the impact of debt structure on earnings management. This study confirms the Agency Theory in the family ownership chart setting, tested through the use of 6 hypotheses. The research sample uses a purposive sampling method in the Consumer Non-Cyclicals sector, which has been listed on the Indonesia Stock Exchange from 2019 to 2022. Data analysis will be carried out with path analysis. The results of this research have implications for the characteristics of ownership of public companies in Indonesia which are unique. Apart from being concentrated, the majority of shares are owned by the family. Agency problems in this condition shift no longer between the family and the manager because generally the manager is a party who has a kinship relationship, but between families with non-family owners and third parties. The agency problem found in this research is between the family and debt-holders and potential stockholders. Agency problems between families and managers and minority owners are not proven in this research because ma-nagers are generally also parties who have kinship relationships so managers have aligned interests with the family. The small minority shareholding causes the family to ignore this agency conflict.DOI: https://doi.org/10.26905/afr.v7i2.12952 
Collaborative Governance at the Ministry of Finance Case study: Joint Analysis for State Revenue Optimization Dwi Maulid Diana; Yulianti Yulianti
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 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 Baiq Vica Artamevia; Bambang Subroto; Sari Atmini
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 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? Amelia Dwi Wahyuni; Zaki Baridwan; Syaiful Iqbal
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 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; Dieni Maitsa Nuralifah
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 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 Jean Stevany Matitaputty; Noegroho Yefta Andi Kus
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 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 dhela septian anggaretta; Siti Anisyah; Amin Pujiati; Sucihatiningsih Dian Wisika Prajanti
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 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

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