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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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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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Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach Bayu Pamungkas; Setu Setyawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1090.239 KB) | DOI: 10.22219/jrak.v12i1.15866

Abstract

This study aims to examine the effect of conservatism and transfer pricing on tax avoidance. This study uses a tax shield that has a positive impact on tax aggressiveness as a tool for tax defense that produces interest expenditures as a taxable income deduction to assess tax avoidance activities. Sample determination in this study using purposive sampling method. The sample in this study consisted of 579 observations from 193 non-financial service sector companies on the Indonesia Stock Exchange in the period 2016-2018. Panel data estimation with Stata statistical test version 15 was used as the analysis method. The results show that conservatism and transfer pricing are not used as arguments for lowering tax burdens, but as a way of fulfilling corporate tax obligations. This research is potentially relevant to academics, researchers, and regulators. By examining the factors of conservatism and transfer pricing against tax avoidance can be taken into consideration in future policy making by regulators in this case the Director General of Taxes on the actions of companies that take advantage of loopholes in tax laws to minimize the tax burden with maximum profits. 
Firm Value: CSR Disclosure, Risk Management And Good Corporate Governance Dimensions Muhamad Fahminuddin Rosyid; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.18731

Abstract

This study aims to examine the effect of Corporate Social Responsibilty(CSR) disclosure and risk management on firm value with Good Corporate Governance(GCG) as a moderating variable. The research sample was conducted on mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period of 27 companies with a total of 120 observed data . The data were analyzed by panel data regression processed with Stata 15 software. The results showed that CSR disclosure had a negative effect on firm value. Meanwhile, risk management has no effect on firm value. Furthermore, GCG as a moderating variable, proven to be able to streng then the relationship of CSR disclosure to firm value. However, GCG cannot be a moderating variable between risk management and firm value. Financial performance and firm size proved unable to be control variables in relation to the effect of CSR and risk management on firm value. The limitation of this research is that it is limited to mining companies listed on the IDX so that it can give different results if carried out in different industries. This research can contribute to the accounting literature related to firm value, especially with regard to CSR disclosure, risk management and GCG in companies in Indonesia.
Ethical Perceptions Of Accounting Students: The Role Of The God Locus Of Control, Moral Disengagement, And Love Of Money Amelia Oktrivina; Achmadi Achmadi; Hendryadi Hendryadi
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.19877

Abstract

The present study attempts to examine the effect of the God locus of control on ethical perceptions of accounting students and then further explore the psychological mechanism underlying this effect. We established a mediation and moderation model based on social cognitive theory and locus of control theory in which moral disengagement as mediator and love of money as moderator on the God locus of control and ethical perceptions. This study involved 324 participants through a series of online questionnaires. The moderated mediation analysis using Hayes's Macro Process demonstrated that the God locus control was negatively associated with moral disengagement and positively related to ethical perception. Moral disengagement is negatively associated with ethical perception and partially mediates the relationship between the God locus of control and ethical perception. As expected, the love of money plays an essential role as a boundary condition in the relationship between the God locus of control and ethical perceptions, but not for moral disengagement and ethical perceptions relationship. This study is the first empirical evidence to explore the role of the God locus of control on moral disengagement and ethical perceptions.
Do CEO Power And Industry Type Affect The CSR Disclosure? Zahra; Erwin Saraswati; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.20367

Abstract

This study aims to determine the effect of CEO Power and industry type on CSR disclosure. The population in this study are companies listed on the IDX during the 2017-2020 period. The research sample was determined by purposive sampling method. This research uses multiple regression analysis method. The results show that CEO Power of a large or strong company has more involvement in expanding or reducing the company's CSR disclosures. The results also show that the type of industry is not a strong character that has an influence on the company's CSR disclosure. CSR disclosure by the company is only one of the reports that function as a means of delivering information, whether used for legitimate acquisitions or as information for external and internal parties.
Detection Of F-Score Model On Fraudulent Financial Reporting With Fraud Pentagon Theory Oka Septa Tinambunan; Indira Januarti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.20605

Abstract

The purpose of this study is to investigate the impact of fraud Pentagon theory on the detection of fraudulent financial reporting in the banking sector from 2015-2019. Independent variable is proxies from fraud pentagon theory which are financial target, financial stability, external pressure, ineffective of monitoring, changes in auditor, changes in directors, and frequent number of CEO’s pictures while dependent variable is fraudulent financial reporting. The population of this study is the entire banking sector listed on the Indonesia Stock Exchange since 2015-2019. Total sample used is 180 samples. The statistical technique used in this research is panel data with multiple regression analysis method with PLS (Partial Least Square) Smart PLS 3.0 software. The result this study shows financial stability and ineffective monitoring meeting have an effect in detecting indication of financial reporting. The results of this study can be used by users of financial statements as a reference in detecting indications of fraudulent financial reporting. The contribution of this research to stakeholders, including management and policy maker in terms of fraud detection as one of the pillars of an anti-fraud strategy using ratios from financial statements.
Impacts Of Digital Technostress And Digital Technology Self-Efficacy On Intentions To Use Fintech In Indonesia Santi Putriani; Rika Apriani
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.20801

Abstract

The purpose of this study is to see how digital technostress and digital technology self-efficacy (DTSE) affect Generation Z consumers' willingness to adopt FinTech in Indonesia. This study provides knowledge about the impact of technostress and the role of self-efficacy as a moderator on intention to use FinTech. This study uses a questionnaire survey with the criteria of respondents who have used FinTech and Generation Z (born 1993-2012) in Indonesia. A total of 122 respondents were analyzed by Structural Equation Modeling (SEM). The results of the study show that complexity and overload reduce the use of FinTech. In addition, DTSE increases their intention to use FinTech and can reduce the impact of technostress on intention to use FinTech. The results of the research are expected to be input for innovators and policymakers to make FinTech applications easier to use so that consumers will continue to use FinTech to support sustainable development.
Dampak Inovasi Sistem Pembayaran Terhadap Nilai Pemegang Saham Bank Dan Pengecer Arianto Muditomo; Yusman Syaukat; Trias Andati; Nur Hasanah
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1207.272 KB) | DOI: 10.22219/jrak.v12i2.18304

Abstract

Artikel ini bertujuan meneliti respon pasar modal terhadap penerapan Gerbang Pembayaran Nasional Indonesia, untuk membuktikan bahwa interkoneksi dan interoperabilitas transaksi di merchant akan meningkatkan penerimaan kartu debit dan uang elektronik pada sisi permintaan, mendorong lebih banyak transaksi di merchant dan mengurangi biaya pertukaran sehingga akan meningkatkan pendapatan pedagang pada sisi penawaran. Hasil penelitian menunjukkan bahwa pasar modal merespon positif dampaknya terhadap kinerja saham bank penerbit tetapi memberikan respon negatif terhadap saham pengecer. Penelitian ini melengkapi literatur penelitian event-study terdahulu di pasar modal Indonesia serta memberikan literatur baru tentang dampak model pasar dua sisi pembayaran ritel elektronik dari sudut pandang eksternalitas jaringan antara bank penerbit dan pengecer. Penelitian ini dilakukan hanya pada pasar modal Indonesia dan hanya pada implementasi kartu debit GPN.
Determinan Akuntabilitas Pengelolaan Keuangan Organisasi Nonlaba Evi Yuanita; Bambang Suripto
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.924 KB) | DOI: 10.22219/jrak.v12i2.18674

Abstract

The mainly funding source of NGOs come from community donations that highly dependent on the high level of accountability. However, several recent surveys show that public trust in NGOs is the lowest compared to other institutions. This shows that the accountability of NGO still needs to be improved. Based on legitimacy and stewardship theory, this study analyzes the impact of internal control systems, transparency, with restrictions fund, presentation and accessibility of financial statements on NGOs accountability of financial management. Sample of the research consisted of 97 NGOs with 120 respondents and used purposive sampling method. To collect data, a questionnaire was used which was distributed to staff and finance managers of NGOs. The results of study provide evidence that internal control systems, transparency and with restrictions fund have a positive effect, presentation of financial statements has no effect and accessibility has a negative effect on the accountability of NGO financial management. Result of this study can be used as input for efforts to increase the accountability of NGO financial management. This study also emphasizes some implications for improving accountability of NGO financial management.
Penghindaran Pajak Dan Efisiensi Investasi: Sertifikasi CFO Sebagai Pemoderasi Sandy Kuswara; Dahlia Sari
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1005.03 KB) | DOI: 10.22219/jrak.v12i2.20265

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak (tax avoidance) terhadap efisiensi investasi pada perusahaan di Indonesia dan melihat peran sertifikasi yang dimiliki oleh Chief Financial Officer (CFO) dalam memanfaatkan arus kas bebas yang berasal dari penghindaran pajak terhadap efisiensi investasi perusahaan. Penelitian ini menggunakan data sampel tahun 2016-2019 dengan analisis regresi data panel. Total sampel adalah 604 data observasi yang terdiri dari 151 perusahaan dari berbagai sektor industri di Bursa Efek Indonesia (BEI). Temuan penelitian ini adalah penghindaran pajak membuat investasi yang dilakukan oleh perusahaan menjadi tidak efisien karena perusahaan mengeluarkan biaya tambahan untuk membiayai investasi yang tidak perlu. Namun, Chief Financial Officer (CFO) bersertifikat dapat membuat perusahaan lebih efisien dalam memanfaatkan arus kas bebas ekstra untuk investasi.  
Blockholders And Debtholders Pressure On Earnings Management In Indonesia Rustam Hanafi; Abdul Rohman; Dwi Ratmono
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.276 KB) | DOI: 10.22219/jrak.v12i2.20413

Abstract

This study investigates the effect of blockholders and debtholders pressure on earnings management behavior. Both have potential conflicts of interest. Blockholders want dividends, and debtholders want payments and interest on their receivables. This study uses multiple linear regression to analyze 1,665 firm-year observations from the Indonesia Stock Exchange for the period 2013-2019. We find that blockholders have a significant positive effect on earnings management, indicating that blockholders tend to encourage management to manipulate earnings so that the company's performance looks good and the right to dividends will be better. Otherwise, debtholders have a significant negative effect on earnings management. It indicates that debtholders do not want earnings manipulation because, through debt covenants, they are safe with certainty in paying debts and interest. Meanwhile, for blockholders, debt covenants are a pressure because they have limited dividend payments. This study has complemented the previous perspective, where conflicts occur between blockholders and management, blockholders and minorities. This study shows that conflicts occur between blockholders and debtholders.

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