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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
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Green Credit, Corporate Social Responsibility and Company Value: Evidence From Indonesia and China Banks Ersilda Dos Santos Mota Soares; Irene Rini Demi Pangestuti
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.v7i3.13019

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 Innany Mirrahmatikal Maula; Hersugondo Hersugondo
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.v7i3.13124

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 Aristi Prita Isywara; Yeney Widya Prihatiningtias; Arum Prastiwi; Nanik Wahyuni
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.v7i3.13174

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 Munawar Muchlish; Dirvi Surya Abbas
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.v7i3.13324

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

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 Salsa Nabila Sholihati; Cahyaningsih Cahyaningsih
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.v7i3.13582

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 Agus Munandar
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.v7i3.13749

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? Muhammad Fadly Agil Rizad; Ahmad Juanda
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.v7i3.14062

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? Fadilatur Romadhan; Wuryan Andayani; Arum Prastiwi
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.v7i3.14382

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 Farhan Lauda; Yeti Lis Purnamadewi; Irfan Syauqi Beik
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.v7i3.14433

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

Page 3 of 7 | Total Record : 68

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