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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
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The Influence of Use of Local Financial Management Information System in Order To Create Transparency and Accountability Financial Management Wildoms Sahusilawane
AFEBI Accounting Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v1i01.22

Abstract

This research aims to examine the effect of Regional Financial Management Information System in achieving Transparency and Accountability. The research population involves the head of administration, chief financial officer, treasurer and staff in Ambon and Tual City in Maluku Province with total number are 125 respondents, This research uses purposive sampling as research sample in which it fulfils total of 114 resondents.The questionnaire was tested by using reliability test and validity test. Then, it was continued with classic assumption test contained of multicollinearity test, normality test, and heteroskedastisity test.After that, there was hypothesis test and discussion.The result showed that that variable the use of Local Financial Management Information System had showed positive and significant impact on the transparency of financial management while the effect of the use of Local financial management information system showed no significant effect on the financial management accountability.Keywords: Local Financial Management Information System, Transparency, Accountability
Comprehensive Income Reporting and Earnings Management Runita Arum Kanti
AFEBI Accounting Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v1i01.23

Abstract

Purpose. This paper aims to identify the association between comprehensive income reporting and earnings management. More specifically, this study examines whether the implementation of comprehensive income reporting regulations, namely SFAS 130 and ASU 2011-05 is associated with a decrease in earnings management.Design/ methodology. Data for all variables is retrieved from Compustat Global for a nine-year sample of 7962 US firms reporting under International Financial Reporting Standards (IFRS) that provide all the necessary data to conduct the study. The Modified Jones Model is used as a proxy to measure earnings management. Comprehensive income figures are retrieved from Compustat. Recalculated (as-if) numbers are used for firm years prior to the implementation of SFAS 130. While as-reported amounts are used for the years where SFAS 130 has been implemented and also the years during the implementation of ASU 2011-05.Findings. Comprehensive income is found to be significantly negatively associated with earnings management through discretionary accruals. Furthermore, the interaction effects indicate that, after the implementation of SFAS 130 and ASU 2011-05, comprehensive income becomesmore negatively associated with discretionary accruals.Relevance. Other than contributing to the growing literature regarding the usefulness of comprehensive income reporting, this research has implications for the FASB in assessing whether they achieved the target of better comprehensive income reporting.Key words: Comprehensive Income, Earnings management, Interaction effect, Reporting Regulations, SFAS 130, ASU 2011-05.
Intellectual Capital, Firm Value, and Financial Performance Aida Irsyahma; Nikmah Nikmah
AFEBI Accounting Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v1i01.24

Abstract

The ownership of intangible assets especially intellectual capital has becoming more important in this modern era where technology and knowledge have significant roles in company operating activities. The objective of this study is to examine the effect of intellectual capital on firm value and financial performance as intervening variable. The sample in this study is the banking sector listed in Indonesia Stock Exchange between 2011-2014 and 15 banks become samples in this study. The data was analyzed using the path analysis method with SPSS.The test result shows that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on financial performance, financial performance has a positive effect on firm value, and financial performance proved to intervene the relationship between intellectual capital and firm value.Keywords: Financial Performance, Firm Value, Intellectual Capital
The Importance of Management Control Systems (MCS) in Small and Medium Enterprises (SME), An Empirical Literature Review Bienmali Kombate
AFEBI Accounting Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v1i01.25

Abstract

The main focus in this paper is the importance of Management Control Systems (MCS) in Small and Medium Enterprises (SMEs). The research is based on empirical literature by collecting and interpreting researchers finding on the important role that play MCS in SMEs. A greater control systems implementation can create/added a value and influencing stakeholders to practice concrete actions to reduce costs derived from the exploitation in SMEs.Keywords: Management Control Systems, Small and Medium Enterprises
An Empirical Examination of Success Model SAS Application on Teritory of Bengkulu Treasury Office Puji Astuti; Willy Abdillah
AFEBI Accounting Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v1i01.26

Abstract

This study examines determinants of successful of SAS application by reviewing user perception that adapted successful model of information system developed by DeLone and McLean (1992), which system quality, information quality, system use, user satisfaction, and individual impact. Primary data is obtained by questionaries filled by 100 respondents from units in the teritory of of treasury office of Bengkulu. Data analyzed by using Partial Least Square (PLS) as one of the alternative methods of Structural Equation Modeling (SEM). The results show that quality of the system and quality of information affects user satisfaction but did not affect use of the system. Use of the system affected satisfaction of user and level satisfaction of user would affect the use of the system. User satisfaction affects the impact of the individual.Keywords: Individual Impact, Information Quality, Information Systems Success, System Quality, System Use, User Satisfaction
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): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.86

Abstract

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): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.87

Abstract

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): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.88

Abstract

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): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.89

Abstract

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)
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): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.98

Abstract

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

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