Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

AFEBI Accounting Review

aar
Website

Published by Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

ISSN : 25485245 EISSN : 25485253 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate the information of the management and business research was conducted by members of AFEBI in particular and researchers in general to the academics, practitioners, students, and others who interested in finance and accounting.

Arjuna Subject : -

Articles 5 Documents

Search results for , issue "Vol 2, No 2 (2017)" : 5 Documents clear

The Moderating Effect of Audit Opinion on The Local Government Financial Performances and The Disclosure Compliance of Financial Information Jamal Akrom; Amrie Firmansyah
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

This study is aimed to analyze the effect of financial performance indicators such as absorption of local expenditure ratio, effectiveness ratio, and financial independence ratio on the disclosure compliance of financial information on the website, as well as audit opinion as moderating variable. The sample of the study is the local governments in Java with consisting of 81 selected local governments within three years period. The data are analyzed with multiple regression analysis using the fixed-effect method.The results show that the absorption of the local budget ratio cannot encourage the disclosure compliance of financial information on the website. While the effectiveness ratio and the financial independence ratio are positively associated with the disclosure compliance of financial information on the website. This study also finds that audit opinion weakens the effect of financial independence ratio on the disclosure compliance of financial information on the website. However, audit opinion cannot moderate the effect of absorption of local budget ratio and the effectiveness ratio on the disclosure compliance of financial information on the website. Keywords: audit opinion; financial performances, information

E-Procurement Implication on The Budgets Absorption in Indonesian Local Government (East Java Provincial Government Cases) Puji Nurhayati; Djuminah Djuminah
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Utilization of e-procurement technology in government is very important to achieve accelerated implementation of National and Local Budget that should be indicated in the absence of budget accumulation at the end of the year. The purpose of this study is to examine the effect of the use of e-procurement technology on budget absorption through the practice of procurement of goods / services and procurement performance of goods / services. This study uses primary and secondary data. The sample of this research was 71 units of Local Government Work Unit (SKPD) in East Java Provincial Government. The results show that the utilization of e-procurement technology has a positive effect on budget absorption through the practice of procurement of goods/services. Utilization of e-procurement technology negatively affect the practice of procurement of goods/services and procurement performance of goods/services. Utilization of e-procurement technology negatively affect the performance of procurement of goods/services through the practice of procurement of goods/services. However, the use of e-procurement technology has no effect on budget absorption and has no effect on budget absorption through procurement performance of goods/services because of the attitude of the technology users who are reluctant in the utilization of e-procurement technology.Keywords: e-Procurement, Budget Absorption, Goods/Services Procurement Practice, Procurement Performance of Goods/Services, Utilization of e-Procurement Technology

Corporate Governance, Tax Avoidance, and Firm Value Wawan Cahyo Nugroho; Dian Agustia
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership significantly influence tax avoidance (2) independent commissioners have no influence on tax avoidance; (3) institutional ownership does not influence the firm value; (4) independent commissioner and tax avoidance have significant effect to firm value; (5) tax avoidance does not mediate the institutional ownership relationship to firm value. Keywords: Executive Incentives, Firm Value, Independent Commissioners, Institutional Ownership, Profitability, and Tax Avoidance

The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance Aminah Aminah; Chairina Chairina; Yohana Yustika Sari
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

This study examines the influence of company size, fixed assets intensity, leverage, profitability and political connections against tax avoidance in manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015.This study forms an associative research. The population used in this study are manufacturing companies listed in the Indonesian Stock Exchange. The sample used as many as 53 manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015 that are selected with the purposive sampling method, and so the number of sample data is 265 data. Tax Avoidance in this study was measured using the cash effective tax rate (CETR). Data can be analyzed by using the logistic regression.The result showed that the profitability and political connections have influences to tax avoidance. While company size, intensity fixed assets and leverage do not influence tax avoidance.Keywords: Company Size, Intensity Fixed Assets, Leverage, Profitability, Political Connections, Tax Avoidance

Determinants The Quality of OPD Financial Statements (Empirical Study on OPD in Madura) Noer Panca Mutawwab; Mohamad Djasuli; Muhammad Syam Kusufi
AFEBI Accounting Review Vol 2, No 2 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

There are still problems in the implementation of financial management, BPK finds as many as 10,154 and 15,434 issues containing the problems. In the acquisition of local government; The Local Government Financial Statements (LKPD) opinion Madura at year 2011-2015, only Pamekasan government increased, while Sampang and Sumenep consistently obtain Fair With Exceptions (WDP), and Bangkalan occurred a fall of LKPD opinion from Fair unqualified (WTP) to WDP. The objects of research are both the general chief and employees / financial section staff / accounting, treasurer and the author of financial statement in the Organization of Local Government (OPD) of Local Government in Madura. The used research method is quantitative method, while the sampling technique in this study is purposive sampling technique. The results of this research are the government apparatus competence has a positive effect on the quality of OPD financial statement, the internal control system of government has a positive effect on the quality of OPD financial statement, the implementation of regional financial accounting system has a positive effect on the quality of OPD financial statement, the implementation of government accounting standards has a positive effect on the quality of OPD financial statement, ethic has a positive effect on the quality of OPD financial statement, experience has a positive effect on the quality of OPD financial statement. Keywords: quality of financial statement, the Organization of Local Government (OPD)

Page 1 of 1 | Total Record : 5

Filter by Year

2017 2017

Filter By Issues

All Issue Vol. 10 No. 1 (2025): June Vol. 9 No. 1 (2024): June Vol. 8 No. 2 (2023): December Vol. 8 No. 1 (2023): June Vol. 7 No. 2 (2022): December Vol 7, No 1 (2022) Vol. 7 No. 1 (2022): June Vol 6, No 2 (2021) Vol. 6 No. 2 (2021): December Vol 6, No 1 (2021) Vol. 6 No. 1 (2021): June Vol 5, No 2 (2020) Vol. 5 No. 2 (2020): December Vol. 5 No. 1 (2020): June Vol 5, No 1 (2020) Vol 4, No 2 (2019) Vol. 4 No. 2 (2019): December Vol 4, No 1 (2019) Vol. 4 No. 1 (2019): June Vol. 3 No. 2 (2018): December Vol 3, No 2 (2018) Vol 3, No 1 (2018) Vol. 3 No. 1 (2018): June Vol 2, No 2 (2017) Vol. 2 No. 2 (2017): December Vol 2, No 1 (2017) Vol. 2 No. 1 (2017): June Vol 1, No 1 (2016) Vol. 1 No. 1 (2016): June More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota bandung,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota bandung,

Jawa barat

INDONESIA