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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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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.
Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal dan Pemanfaatan Teknologi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Mega Suryani Hutabri
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.8401

Abstract

This study aims to analyse the effect of human resource competence, internal control and information technology utilization on the quality of local government financial reports. This research is quantitative research using secondary data and the type of research used is explanatory. The sample of this research is the finance department or the finance department in the Regional Apparatus Organisation of Malang City. The number of samples in this study were 34 re-spondents. The analysis technique used is multiple linear regression. Based on the results of the analysis, it shows that human resource competence and the inter-nal control system affect the quality of regional financial reports, while the use of information technology has no effect on the quality of regional financial reports.DOI: https://doi.org/10.26905/afr.v6i3.8401
Perancangan Optimalisasi Pengendalian Intern atas Pelaporan Keuangan (PIPK) pada Proses Pengelolaan Barang Rampasan KPK Firdha Maghfira; Ludovicus Sensi Wondabio
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.10285

Abstract

This study aims to improve the design of Internal Control over Financial Reporting(ICoFR) for the Corruption Eradication Commission (CEC)'s booty management processbased on policies and best practices from various references related to Internal Controlover Financial Reporting (ICoFR) for the public sector in Indonesia. The improvementsof the ICoFR design was carried out through a qualitative research approach in the formof a single case study, using primary data obtained from direct interviews and secondarydata in the form of documentation instruments. The research data was then carried out byqualitative descriptive analysis and content analysis, and the validity of the data wastested using data source and method triangulation. The results of this study are in the formof initial drafts of ICoFR designs, initial drafts of formal guidelines for IcoFRimplementations, and initial drafts of policies to encourage ICoFR improvements in theCEC's booty management process.DOI: https://doi.org/10.26905/afr.v6i3.10285
Digital Transformation Risk Management in Credit Channeling Adelya Hidayati; Purwatiningsih Lisdiono
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.10344

Abstract

This study aims to evaluate the implementation of credit risk management at Bank XYZ in the context of providing credit through channeling cooperation with P2P platforms. Using a qualitative research method with a case study approach, the study involves senior employees and key officials of Bank XYZ directly involved in credit risk management practices, as well as partner institutions. Data collection is conducted through document analysis and interviews, utilizing primary and secondary data. The findings reveal that while Bank XYZ has successfully integrated digital technology to streamline its credit provision processes, significant challenges remain in managing credit risk due to borrower defaults, ensuring data security, and maintaining regulatory compliance. Although comprehensive risk identification processes, strict data security policies, and robust access controls are in place, improvements are needed in updating risk analysis procedures and regularly reassessing risk appetite and tolerance. This research provides valuable insights for companies to enhance their credit risk management practices and for regulators to formulate appropriate policies for the fintech industry. Supported by the ISO 31000 framework, the study aims to enhance the robustness of risk management practices at Bank XYZ, aligning them with international best practices in risk management.DOI: https://doi.org/10.26905/afr.v7i1.10334   
The Differences in Factors Affecting Auditor Switching in Indonesia and Malaysia Retna Safriliana; Yuval Uzzah Takhta Persada
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.10416

Abstract

The purpose of this study was to determine differences in the factors that influence auditor switching in Indonesia and Malaysia. Auditor switching is a way by the government to maintain auditor independence, which is regulated by the Republic of Indonesia's Minister of Finance Regulation Number 20 of 2015 concerning the Practice of Public Accountants, while in Malaysia is regulated by the Malaysian Accountant Institute. The variables used in this study are management change, audit opinion, financial distress and company size. The data is used in secondary data manufacturing companies in Indonesia and Malaysia that obtained from Osiris, with a purposive sampling technique method. So, that a sample of 81 manufacturing companies in Indonesia and 131 companies in Malaysia were obtained in 2017. The data analysis technique used was logistic regression analysis, because measurement of auditor switching was dummy variable. The results of this analysis, The variables that influence auditor switching in Malaysia are management change and audit opinion that influence auditor switching, while financial distress and company size have no effect on auditor switching. The variables that influence auditor switching in Indonesia are financial distress, while the management change variables, audit opinions, and company size have no effect on the auditor switchingDOI: https://doi.org/10.26905/afr.v7i1.10416.
Reducing Earnings Management With Existence of Women on Board? A Literatur Review Zalfa Shafira Qatrunnada
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.10450

Abstract

This study aims to review a number of literature regarding the effectiveness of the role of gender diversity or the presence of women on the company's board of directors in reducing earnings management practices. This literature review reviews a number of articles with relevant themes, namely earnings management and gender diversity published in the 2015-2023 period. The results show that the existence of female directors reduces earnings management practices, especially for companies with at least three female directors, female directors with financial backgrounds and outside positions. On the other side, reducing earnings management does not affected by gender diversity due to the lack of women proportion in the board of directors structure.DOI: https://doi.org/10.26905/afr.v7i1.10450
The Role of Commissioners and Audit Committee to Firm Value Mediated by Risk Management Disclosures Agris Haryanto Prakasa; Yanuar Ramadhan
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.10506

Abstract

This research originated from the phenomenon of competition that occurred between public companies listed on the Indonesia Stock Exchange (IDX). The intense competition that occurred encouraged each company to be adaptive to changes in the economic situation that often changed. 56 samples of Indonesian public companies were selected based on their presence on the IDX, which operates in the property and real estate sector in 2019-2021. The background for choosing this sector is because the property and real estate sector experienced a contraction in stock prices during 2021 to 2023. This research uses 56 companies as samples and a 3-year observation period, resulting in 168 data that became the source of data for this study. This study obtained results that the size of the board of commissioners and audit committee partially influenced the risk management information disclosed by the company. Positive results were obtained for the size of the board of commissioners and risk management disclosure partially affecting firm value. The presence of risk management disclosure was able to mediate the indirect relationship between the board of commissioners and firm value. Meanwhile, the audit committee does not affect the firm value either directly or indirectly.DOI: https://doi.org/10.26905/afr.v6i3.10506

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