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INDONESIA
AFEBI Accounting Review
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
 1 
Search results for , issue "Vol 6, No 1 (2021)" : 5 Documents clear
Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies Arie Pratama
AFEBI Accounting Review Vol 6, No 1 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.338

Abstract

This article described the Indonesian market reaction on the announcement of tax amnesty related information in the financial statements. Statement of Financial Accounting Standards (SFAS) No. 70 required companies to recognized and measured the tax amnesty's assets. Tax amnesty's asset was selected as information to be analyzed. The total of 141 observations from the year 2016 – 2017 financial statements were selected as a sample. To measure market reaction, three proxies were used: value relevance, cumulative abnormal return, and trading volume activity. Data analyzed using linear regressions.  This article showed that the market reacted to tax amnesty information, although the level of reaction was low. This article also showed that in general, market reaction toward tax amnesty was positive. These results also implied that the SFAS 70's accounting requirement improved the quality of financial statements.     
Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali Ni Putu Shinta Dewi; Ni Komang Kris Muliartini; Ni Wayan Rustiarini
AFEBI Accounting Review Vol 6, No 1 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.412

Abstract

This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment
Executive Compensation, Disclosure of Greenhouse Gas Emissions and Firm Value Dian Agustia; Irawan Purwa Wijaya
AFEBI Accounting Review Vol 6, No 1 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.471

Abstract

This study aims to determine the effect of executive compensation on firm value through greenhouse gas emissions disclosure as a mediation variable. Population in this research are firms listed in the Indonesia Stock Exchange (IDX) and published sustainability reports for the period 2015 to 2019. The sample determination in this study used a purposive sampling method and obtained 150 companies. The data analysis technique in this research is using Partial Least Square (PLS) test. This study shows that executive compensation has a significant positive effect on firm value but does not affect greenhouse gas emissions disclosure. Greenhouse gas emissions disclosure has no significant effect on firm value. This research contributes to the relationship of literature about the greenhouse gas emissions being able to mediate partially the effect of executive compensation on firm value. Furthermore, it also addresses greenhouse gas emission and executive compensation using company samples and periods that have not been explored previously.
The Impact of Human Critical Success Factor on ERP System Implementation Fasti Herianty Akhzan; Grace T Pontoh; Arifuddin Arifuddin
AFEBI Accounting Review Vol 6, No 1 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.473

Abstract

Many researchers have investigated the critical success factors in ERP system implementation. The previous study has examined four primary human critical success factors (competence, behavior, team composition, and communication) and based on study literature performed by the author, there were many studies found that top management support also has crucial role in ERP implementation. The objective of this study is to examine the impact of top management support, competence, behavior, team composition, and communication in ERP implementation.This study was conducted in three stages. First, review sources and scientific literature relevant to this research. Second, analyze the findings and recommendations of previous research to determine the component of variable x. Third, conduct research using a quantitative approach through a questionnaire survey. Questionnaires were distributed to employees from various company that involved directly in ERP implementation. This study found that all five variables positively correlated to project success and only team composition variable that significantly positively correlated to project success. This study offers ERP project managers the crucial factors needed to be concerned for the project success.Keywords: ERP, Human Critical Success Factors.
The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District) Sofia Gusmartina; Nur Azlina; Julita Julita
AFEBI Accounting Review Vol 6, No 1 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.332

Abstract

AbstractThis study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.

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