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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. 9 No. 1 (2024): June" : 5 Documents clear
The Effectiveness of BOD Performance and ERM on Company's Financial Performance Butar-butar, Dea Tiara Monalisa; Indrianto, Doni
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The purpose of this research is to examine the correlation between corporate financial performance as assessed by Return on Asset (ROA) and the efficacy of the Board of Directors (BOD), more especially board size, board independence, and board gender. Enterprise Risk Management (ERM) is a moderating variable, and the chief risk officer's function is a surrogate for it in this study. Financial reports of 45 companies registered on the Indoensia Stock Exchange for the years 2018–2022, making up the bulk of the data used in this analysis. According to the findings, ROA is significantly affected by board independence but unaffected by board size or gender. Also, this study finds that ERM has moderating effect on the relationship between board independence and ROA.
The Effect of Corporate Governance Mechanisms on Financial Performance With Capital Structure as an Intervening Variable Ajijah, Ratna; Uzliawati, Lia; Lestari, Tri
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This research aims to determine the effect of corporate governance mechanisms proxied by (managerial ownership, institutional ownership and independent board of commissioners) on financial performance with capital structure as an intervening variable. Financial performance is measured using a profitability ratio, proxied by Return On Assets and capital structure proxied by the Debt to Equity ratio. The research population includes property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection method used was purposive sampling and 32 co mpanies were selected with a total sample of 105 research data. The analysis technique used is multiple linear regression with SPSS version 26 software and path analysis with the help of an online sobel calculator. The results showed that managerial ownership, independent board of commissioners had no significant effect on financial performance, while institutional ownership had a positive effect on financial performance. Managerial ownership and independent board of commissioners have a significant positive effect on capital structure, while institutional ownership has no effect on capital structure. The capital structure does not act as a mediator between corporate governance mechanisms and financial performance
The Impact of Whistleblowing System on Fraud Prevention, With Bugis Cultural Values as Moderating Factors Wiliana, Rahayu; Nagu, Nadhirah; Syamsuddin
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to assess the influence of two main factors: (1) the implementation of a whistleblowing system to prevent fraud, and (2) the moderating effect of Bugis cultural values on the relationship between the whistleblowing system and fraud prevention. The research was carried out in 13 Regional Work Units (SKPD) situated in Sidenreng Rappang Regency. The research methodology employed a quantitative approach, and the sample was selected using a nonprobability sampling method known as purposive sampling, with a respondent population of 172 individuals. Primary data for this research was collected through the distribution of questionnaires. Statistical analysis was performed using a Structural Equation Model (SEM), and the analysis was conducted using Smart-PLS 3.0 software. The research results indicate that the whistleblowing system has a positive impact on fraud prevention efforts, although Bugis cultural values tend to weaken the influence of the whistleblowing system on prevention.
Analysis of Financial Performance of Undervalued Companies in the Manufacturing Sector on the Indonesian Stock Market Burhan, Mahardika; Hidayat, Rahmat; Jamarang, Satriani; Alifa, Sarah
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This research aims to explore how to utilize the value investing approach for investing in the Indonesian stock market to identify a list of undervalued companies deemed suitable for investment. The analytical method used in this study is quantitative descriptive analysis. The research findings indicate that out of 178 companies listed on the Indonesian stock market, only 6 companies fall into the undervalued category with good financial performance based on the value investing approach and financial ratios. The 6 selected companies considered worthy for investment consideration are PT. Intanwijaya International Tbk. (INCI), PT. Wilmar Cahaya Indonesia Tbk. (CEKA), PT. Wismilak Inti Makmur Tbk (WIIM), PT Astra Otoparts Tbk (AUTO), PT Sekar Laut Tbk (SKLT), and PT Sat Nusapersada Tbk (PTSN).
The Determinants of Accounting Prudence Among Infrastructure Sector Companies in Indonesia Revita Handayani, Angela Sherly; Yanto, Heri
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to identify the factors influencing the application of accounting prudence in Indonesian infrastructure sector companies. These factors encompass capital intensity, growth opportunities, company size, profitability, leverage, and audit committees. A quantitative approach is employed in this research, with the population consisting of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample selection utilizes purposive sampling techniques, resulting in a final sample of 35 companies with a 5-year observation period, comprising 114 analyzable units of data. Descriptive and inferential statistical analyses are conducted using IBM SPSS version 26. The research findings indicate that capital intensity, company size, profitability, and leverage significantly impact accounting prudence. However, growth opportunities and audit committees do not have a significant effect on accounting prudence. The novelty of this study is in the simultaneous utilization of 6 independent variables. Previous study has not used these 6 independent variables simultaneously. The population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022.

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