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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 141 Documents
 10   11   12   13   14 
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): June
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.
Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies Arie Pratama
AFEBI Accounting Review Vol. 6 No. 1 (2021): June
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.     
Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies) Arie Pratama
AFEBI Accounting Review Vol. 6 No. 2 (2021): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.339

Abstract

This research provided two analyses: (1) whether the firm characteristics and earnings management practices might influence the amount of tax amnesty's assets presented in the financial statement; and (2) whether the amount of tax amnesty's assets influenced the firm value. There are 86 observations obtained from Indonesian public listed companies that participate in the tax amnesty program during 2016 – 2017. This research used multiple regression to conduct each analysis. The results showed that a company with a high level of earnings management discloses more tax amnesty's assets. The result also showed that the higher the tax amnesty's assets, the lower the firm value would be. These results showed that a company that conducting earnings management utilise tax amnesty as a haven for avoiding political costs, but on the other side, the tax amnesty disclosure regarded by an investor as an act of confessions of past tax sins. Moreover, these results might contribute to the new insight into tax practices in global business.
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): June
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
Corporate Governance, Political Connections, and Earnings Management Ni Nyoman Iin Purnama Sari; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AFEBI Accounting Review Vol. 6 No. 2 (2021): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.469

Abstract

This study aims to examine the effect of corporate governance and political connection on earnings management. The corporate governance variable was reviewed using four proxies: bonus compensation, institutional ownership, independent commissioners, and financial expertise of audit committees. The study was conducted on 183 manufacturing companies on the Indonesian Stock Exchange for three research periods, namely 2017-2019. This study uses multiple linear regression to test the research hypotheses. The results prove that bonus compensation improves earnings management, while institutional ownership is proven to reduce earnings management. However, the other three variables, namely independent board of commissioners, financial expertise of audit committee, and political connections, do not affect earnings management practices.
Executive Compensation, Disclosure of Greenhouse Gas Emissions and Firm Value Dian Agustia; Irawan Purwa Wijaya
AFEBI Accounting Review Vol. 6 No. 1 (2021): June
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): June
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.
Readiness of Micro, Small and Medium Enterprises Using Information Technology (Study in Selayar District) Firmansyah, Andi; Yani, Nurhidayah A; Pontoh, Grace T; Arifuddin, Arifuddin
AFEBI Accounting Review Vol. 6 No. 2 (2021): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.474

Abstract

This istudy iexamines ithe ireadiness iof iMicro iSmall iand iMedium iEnterprises i(MSMEs) iin iSelayar iRegency iin iusing iInformation iTechnology i(IT). iThe ipopulation iin ithis istudy iis iall iemployees ior iemployees iwho iwork iin ithe iMSMEs isector iin iSelayar iIslands iRegency. iSampling iis using purposive sampling techniques. This research is a quantitative approach. The data in this study were collected using questionnaires, then analyzed descriptively with descriptive statistics and inferentially using multiple linear regression analysis with the help of the SPSS 20 program. The results showed that: (1) ipartially, ioptimism iand iinnovation ihave ia ipositive iand isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology, iwhile iinsecurity ihas ia inegative iand isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology iand idiscomfort idoes inot ihave ia isignificant iinfluence ion iMSMEs ireadiness iin iusing iInformation iTechnology iin iSelayar iRegency, iand i(2) isimultaneously, ioptimism, iinnovation, iinsecurity, iand idiscomfort ihave ia isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology iin iSelayar iRegency. Keywords: Information Technology, MSMEs, Selayar Islands Regency
Evaluation of The Implementation of Psak 71 Concerning Expected Credit Loss on The Consolidated Financial Statements of The Company PT Waskita Karya (Persero) Tbk Kiki Fernando Perpetua Oroh; Lintje Kalangi; Sintje Rondonuwu
AFEBI Accounting Review Vol. 6 No. 2 (2021): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.479

Abstract

The Financial Accounting Standards Board Institute of Indonesia Chartered Accountants issued guidelines for responding to the COVID-19 pandemic on entity financial reports, namely the application of PSAK 71 concerning expected credit losses which was effective January 1, 2020. This study aims to :(1) determine the application of PSAK 71 regarding expected credit losses at PT. Waskita Karya Tbk (2) the impact of the application of the PSAK 71 rules on the company’s financial statements of PT. Waskita Karya Tbk. The method of analysis used in this research is a descriptive method in which the aim of each data is collected to be analyzed then draws a conclusion and the type of research used is descriptive qualitative. The results obtained that the company has implemented PSAK 71 in the 2020 reporting period with the principle of 12-month expected loss so that it has an impact on a decrease in retained earnings by 24.2% of the total decline in the company's retained earnings in 2020 and also has an impact on a decrease in total equity by 20,47% of the total equity decline in 2020.Keywords: Evaluation, Application, Expected Credit Loss
The Influence of Participatory Budgeting to Budgetary Slack in Local Government at Majene Regency Husnha Almagfirah; Edy Fitriawan Syahadat
AFEBI Accounting Review Vol. 6 No. 2 (2021): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.507

Abstract

This study aims to describe the relationship between participatory budgeting or participatory budgeting for budgetary slack. The population in this study were Echelon III and IV officials within the scope of the Regional Government of Majene Regency. Sampling technique is Convenience Sampling. The samples in this study were the Regional Financial and Asset Agency, the Culture and Tourism Agency, the Public Library, Archives and Documentation Service, the Cooperative, Industry and Trade Office, and the Regional Development Planning Agency with a total of 70 officials. This research was conducted with a simple regression analysis method. The results showed that Participatory Budgeting had a positive effect on Budgetary Slack. The coefficient of participatory budgeting is 11.4% with a significance level of 0.004 (<0.05).Keywords: Participative Budgeting, Budgetary Slack

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