cover
Article Per Year (5 Year)
All
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
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
 4   5   6   7   8 
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)
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.
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)
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
Readiness of Micro, Small and Medium Enterprises Using Information Technology (Study in Selayar District) Andi Firmansyah; Nurhidayah A Yani; Grace T Pontoh; Arifuddin Arifuddin
AFEBI Accounting Review Vol 6, No 2 (2021)
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
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)
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
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)
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.
Indonesia Stock Market Reaction Before and After The Announcemnet of First COVID-19 Case Ades Kurnia; Restu Agusti; Julita Julita
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.526

Abstract

This study aims to analyze the effect of COVID-19, which announced on March 2nd, 2020 in Indonesia on abnormal return, volatility, trading volume and market capitalization of companies 10 days before and after the announcement. This type of research is an event study. The populations are 70 firms listed on the JII70 and 12 firms on SRI-Kehati on the Indonesian Stock Exchange and take all companies in the issuer under study as samples. Hypothesis testing will use the paired sample t-test for abnormal return and volatility variables then wilcoxon signed-rank test for trading volume and market capitalization variables. The results of the study show that there is no difference in abnormal return but there is a difference in volatility, trading volume and market capitalization before and after the announcement of COVID-19 in Indonesia.
The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency Waspini Waspini; Nur Astri Sari; Syaiful Hifni; Novika Rosari
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.530

Abstract

This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.
The Effect of Good Corporate Governance and Company Characteristic on Sustainability Report Amanda Ika Permatasari; Heri Yanto
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.557

Abstract

The purpose of this study was to analyze the effect of good corporate governance and company charactheristics on sustainability report. The population of this study was 71 companies obtained from all consumer goods industry listed on the Indonesian Stock Exchange. The research sample was selected using purposive sampling technique and 12 companies was selected in order to obtain 48 units of analysis. This study used logistic regression analysis. The result of this study is that the audit committee has a positive effect on the sustainability report. Company size has a negative effect on sustainability report. Independent commissioner, managerial ownership, profitability, and liquidity have no effect on the sustainability report. Further research is expected to use different research objects, a wider research period, and use other variables outside of the variablles in order to see the effect of other variables on the sustainability report.
The Effect of Capital Structure and Profitability on Firm Value of Listed Companies Under Indonesia Stock Exchange’s Non-cyclical Consumer Sector Olivia Georgina Gultom; Herman Karamoy; Sintje Rondonuwu
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.567

Abstract

This study aims to determine the effect of capital structure and profitability on firm value in the consumer non-cyclical sector listed on the Indonesia Stock Exchange for 2016 – 2020 periods. Capital structure is measured by Debt to Equity Ratio (DER), profitability is measured by Return on Equity (ROE), and firm value is measured by Price to Book Value (PBV). This study uses quantitative method with purposive sampling as method of selecting samples. 34 samples of companies were obtained from 98 companies. The data analysis is multiple linear regressions with IBM SPSS 26 as data processing. The results of this study indicate that partially capital structure had a negative effect on firm value, which means the rises on capital structure will reduce the firm value and profitability had a positive effect on firm value, which means increased profitability will increased firm value. Simultaneously capital structure and profitability have a significant effect on firm value. 
The Influence of the Role of Village Apparatus, Competence of Village Fund Management Apparatus and Government Internal Control System on Village Fund Management Accountability (Study on Villages in Kumelembuai District) Pingkan Claudia Juliana Pongantung; Inggriani Elim; Lidia M Mawikere
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.568

Abstract

This study aims to determine the effect of the role of the village apparatus, the competence of the village fund management apparatus, and the government's internal control system either partially or simultaneously on the accountability of village fund management in Kumelembuai District. This type of research is quantitative research with data collection methods, namely questionnaires filled out by respondents with a population of 101 and all of them are used as research samples. The data analysis method used was multiple linear regression using IBM SPSS 26. The results of this study shows that the government's internal control system has a positive and significant effect on the accountability of village fund management, while the role of village officials and the competence of the village fund management apparatus partially does not affect the accountability of village fund management.

Page 6 of 15 | Total Record : 141

 4   5   6   7   8 

Filter by Year

2016 2025


Reset
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): December Vol 4, No 2 (2019) Vol 4, No 1 (2019) Vol. 4 No. 1 (2019): June Vol 3, No 2 (2018) Vol. 3 No. 2 (2018): December 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