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Ihyaul Ulum
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Program Studi Akuntansi Universitas Muhammadiyah Malang, Gedung Kuliah Bersama (GKB) 2 lantai 3, Jl. Raya Tlogomas No. 246 Malang, Jatim, Telp. [0341] 464318, Psw. 286
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INDONESIA
Jurnal Reviu Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Malang
ISSN : 20880685     EISSN : 26152223     DOI : https://doi.org/10.22219/jrak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative and mixed method. JRAK focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Public Sector Accounting Management Accounting Sharia Accounting and Financial Management Auditing Corporate Governance Behavioral Accounting (Including Ethics and Professionalism) Financial Management Accounting (Ethics) Education Taxation Capital Markets and Investments Accounting for Banking and insurance Accounting Information Systems Sustainability Reporting Intellectual Capital, etc.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 484 Documents
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CEO Tenure, ESG Disclosure; Financial Performance; Sustainability Performance; Sustainability Reporting As’ari, Tengku Muhamad Hasan; Yaya, Rizal
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1170.406 KB) | DOI: 10.22219/jrak.v10i2.11793

Abstract

Poor financial performance in some State-Owned Enterprises (SOEs) in the last decade have been at public’s concern. This study aims at analyzing the influence of capital contribution, asset growth, liqudity, and state ownership on financial performance of state-owned enterprises. The subject in this study is SOEs listed in the Indonesian Stock Exchange during 2015-2018. Eigthy samples were collected and analysed by using multiple regression analysis. The results of the statistical test shows that state ownership measured by percentage of shares owned by the government has a negative and significant effect on financial performance state-owned. Meanwhile other variables such as capital contribution, asset growth and liqudity have no effect on financial performance of state-owned enterprises. This indicates that SOEs with high government shares tend to have more external intervention than those with less Government shares. For the SOEs with high government shares, there is a strong need to be managed with more professional to have better financial performance.
Disclosure Of Enterprise Risk Management (ERM), Company Value, And Profitability As Moderating Factors Wahyuni, Endang Dwi; Oktavia, Indah
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12934

Abstract

This research aims to empirically prove the effect of enterprise risk management disclosure on company value with profitability as a moderating factor. The object of this research is the utility, transportation, and infrastructure sector companies in the 2016-2017 period. The sampling of this research is 20 companies using the purposive sampling technique. The research data obtained were then analyzed using simple regression analysis; and to determine the effect of moderating factors on the relationship between independent and dependent variables, the data were analyzed using Moderating Regression Analysis (MRA). The results of this research prove that Enterprise Risk Management influences company value. The subsequent testing proved that profitability can moderate the relationship between Enterprise Risk Management and company value as evidenced by an increase in the adjusted R-square value
A Study of Whistleblowing Intentions in Government Sector Indayani, Indayani; Yunisdanur, Vina
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.10269

Abstract

This study aims to examine the effect of retaliation, status of wrongdoers, the level of wrongdoing seriousness, and organizational climate on whistleblowing intentions. The population in this study were Civil Servants (PNS) who work in the financial section of the Aceh Work Unit (SKPA) of 231 respondents. The data used in this study is primary data collected through a questionnaire survey. Statistical testing used in this study is multiple linear regression analysis with the help of the SPSS 20 application. The results of this study indicate that the retaliation and status of wrongdoers have a negative and significant effect on whistleblowing intentions, while the level of wrongdoing seriousness and organizational climate positively and significantly affect whistleblowing intentions. The contribution of this research is to provide an understanding to the entire State Civil Apparatus (ASN) to dare to report acts of fraud in the government environment, and to implement a whistleblowing system in order to reduce the level of fraud and corruption cases in Indonesia.
Does Government Regulation No. 20 of 2015 Affect Auditor Independence? Widiatami, Anna Kania; Solikhah, Badingatus; Aeni, Ida Nur
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12287

Abstract

This study aims to investigate whether the Government Regulations No 20 the Year 2015 regarding the rotation of auditors will affect auditor independence. This study conducted observations on mining companies listed on the IDX by dividing into two observation periods, namely before and after the regulations applied. The results showed no change in auditors' independence to issue going concern audit opinions influenced by Audit Firm (AF) tenure. Both before and after the regulations applied. However, there are changes in audit partner (AP) tenure in influencing auditor independence before and after the regulations applied. The article suggests that audit partner supervision by authorities and professional associations needs to be improved based on the results of the study. It includes increasing supervision and supervision from Audit Firm leaders on all audit teams in the field, from junior auditors and senior auditors to in-charge managers.
The Effect Of Environmental, Social and Governance (ESG) Disclosure on Firm Performance: The Role of Ceo Tenure Triyani, Agus; Setyahuni, Suhita Whini; Kiryanto, Kiryanto
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1095.785 KB) | DOI: 10.22219/jrak.v10i2.11820

Abstract

This paper aims to investigate the effect of environmental, social, and governance (ESG) disclosure on firm performance, which is measured by ROE. We also analyze the role of CEO tenure on the relationship between ESG disclosure and ROE. We used 159 samples of public listed companies in Indonesia during period of 2012 to 2016. We employed multiple regression technique to assess the research model. The findings show that ESG disclosure has a positive impact on ROE. The better the quality of ESG disclosure can enhance the level of ROE. In addition, we found a moderating effect of CEO tenure on the relationship between ESG disclosure and ROE. However, CEO tenure plays a role in decreasing the relationship between ESG disclosure and ROE. Our empirical evidence support the process of sustainability investment by using ESG data analysis, to get more comprehensive picture regarding companies sustainability performance. The findings of this study are expected to provide strong evidence regarding the importance of ESG disclosure in enhancing corporate performance. Furthermore, the findings are also expected to be able to ensure potential investors in using ESG disclosure to evaluate corporate sustainability performance.
Accounting Information and Psychological Factors in Capital Market : Do these Affect the Investors’ Decisions to Invest? Latief, Nur Fitry; Niu, Fitria Ayu Lestari
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12931

Abstract

This study aims to determine the effect of accounting information and psychological factors on investor decision to invest in the capital market. The data come from questionnaire with a Likert scale measurement tool. The object was the investors of PT MNC Sekuritas Manado who were respondents as many as 119 investors. Data analysis uses multiple linear regression analysis with SPSS Version 25. The results find that partially and simultaneous the accounting information and psychological factor had a positive and significant effect on investor decision. This shows that the increasing accounting information and psychological factors available will increasingly influence the decision making of investors. But from the partial t-test results, it was found that the accounting information had more influence than the psychological factor, it means that investors tend to be rational in making their investment decisions by using accounting information as consideration for their decision making. This study provides empirical evidence regarding the influence of accounting information and psychological factors on investors' decisions to invest in the capital market and give contributions to academics and researchers by supporting the theory and results of previous research on the same topic.
High Involvement Work System and Performance of Indonesian Banking Sector Malik, Nazaruddin; Mudrifah, Mudrifah
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1030.025 KB) | DOI: 10.22219/jrak.v10i2.11157

Abstract

This research aims to analyze the effect of High Involvement Work System (HIWS) and technologies adaption on the performance in Indonesian banking sector and also determine whether the perceived leadership behavior successfully moderating the effect of HIWS and technologies adaption on the banking sector performance in Indonesia. The data of 96 respondents were conducted by questionnaire that measured using the 1 (totally dissagree) to 5 (totally agree) Likert score and analyzed using the associative method using PLS software. The result indicates that the application of HIWS in the banking sector has a positive but not significant effect on the performance. While the test results state that technologies adoption significantly influences positive performance in the banking sector. For moderation variables in the form of perceived leadership behavior weaken the influence of HIWS on performance, otherwise, it strengthen the influence of technology adoption on the performance of Indonesian banking sector.
The Practice of Expropriation through Related Party Transactions In Indonesia Kharista, Malinda; Purnomosidhi, Bambang; Subekti, Imam
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12214

Abstract

The purpose of this study to examine the influence of governance toward an expropriation practice  in Indonesia and  to examine the institutional ownership that acts as a moderator in strengthening the effect of corporate governance toward an expropriation practices as measured  by related party transactions. This study uses panel data regression analysis. The results showed that corporate governance negatively affects the practice of expropriation and institutional ownership cannot strengthen the influence of corporate governance toward an expropriation practice. This research contributes to the type II agency theory (conflicts between controlling and non-controlling shareholders), which can be minimized by implementing corporate governance. 
Value Relevance of Accounting Information in the Presence of Earnings Management Nelwan, Melinda Lydia; Simatupang, Christo; Tansuria, Billy Ivan
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1127.682 KB) | DOI: 10.22219/jrak.v10i2.11856

Abstract

This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting information to the market. Accounting information in this study consists of earnings, book value of equity, and cash flows, and the earnings management is proxied by discretionary accruals measured using the performance-adjusted modified Jones model. Using time series analysis, there are 98 samples of listed manufacturing corporations used in this study during 2014 which is the period of this study. The results show that earnings, book value of equity, and cash flows simultaneously affect the share prices, meaning that accounting information is value relevant to the market, although there is evidence that partially, only cash flows have impact on share prices. This study also found that the presence of earnings management weakens the value relevance of earnings. To some extent, the results indicate that earnings management eliminates the value relevance of earnings and cash flows.
The Role Of The TPB In Predicting Sustainability Behavior In Educations Wicaksono, Aditya Pandu; Riantika, Reny Lia; Mahfuroh, Riana
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.11422

Abstract

The spirit of Sustainable Development Goals encourages people and institutions including universities to take an active role to attain the goals such as performing sustainable behavior. This research, therefore, is conducted to predict the factors underlying universities’ members to perform sustainable behavior by applying Theory of Planned Behavior. This study distributes an electronic questionnaire to 273 accounting undergraduate students in Universitas Islam Indonesia. All completed questionnaires were analysed by assistance from a statistic tool namely smartPLS version 3. This research discovers subjective norm does not significantly influence intention as well as sustainable behavior, however, the others influence significantly. Indirect test indicates that there are no mediation effects from intention variable in order to mediate the relation between three independent variables to sustainable behavior. This research argues that the insignificant influence of subjective norm to intention and sustainable behavior results insignificant influence of intention to sustainable behavior and generates no mediation effects.

Page 13 of 49 | Total Record : 484

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