Jurnal Reviu Akuntansi dan Keuangan
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.
Articles
484 Documents
<![CDATA[Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data ]]>
<![CDATA[Imam Hidayat]]>;
<![CDATA[Tubagus Ismail]]>;
<![CDATA[Muhamad Taqi]]>;
<![CDATA[Agus Solikhan Yulianto]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i3.23072
<![CDATA[This study aims to examine the effect of media exposure, environmental performance, profitability, company size on disclosure of carbon emissions. The research population includes all companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in the study was determined by purposive sampling technique and 18 companies were found over a period of 5 years, resulting in 90 research samples. The analytical method used is Panel Data Regression Analysis. The results of the study show that media exposure, environmental performance and company size have a positive effect on disclosure of carbon emissions, while profitability has no effect on disclosure of carbon emissions. The limitation of this research is that this research only focuses on manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX), so that it cannot describe the condition of the population of all companies in Indonesia so that it can provide different results if carried out in different industries. The results of this study are expected to pay more attention to the company's environmental impact by increasing disclosure of environmental information related to greenhouse gas emissions because it can be added value to the company for stakeholders or investors.]]>
<![CDATA[Anteseden Intensi Menggunakan Whistleblowing System ]]>
<![CDATA[Muhammad Sufyan Juliandi Indra Jaya]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[Dwi Putra Buana Sakti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i3.23238
<![CDATA[This article aims to analyze the influence of planned behavior, reporting channels anonymously, and personal costs to West Lombok district government employees. This research is categorized as quantitative research, using research samples on probability sampling and using the approach of purposive sampling. Sources were chosen purposively based on predetermined criteria, namely 1 PPK (Commitment Making Official), 1 Treasurer, and 2 Employees/staff from each Regional Apparatus Organization (OPD). The research data was processed by statistical tests using multiple linear regression methods. This study shows that planned behavior, reporting channel anonymity, and personal cost affects the intention to use the whistleblowing system. This research complements the related previous research literature on whistleblowing systems in government as well as provides new literature on impact planned behavior, reporting channel anonymity, and personal cost. This research has implications for reporting channels anonymously available can convince employees of protection and need to be disseminated to all employees so that they can be used effectively. In addition, if employees have the opportunity to avoid personal costs As a result of retaliation, employees within the organization will use a whistleblowing system that can protect their identity.]]>
<![CDATA[Fraud Hexagon Theory And Fraudulent Financial Statement In IT Industry In Asean ]]>
<![CDATA[Tanggor Sihombing]]>;
<![CDATA[Giena Eirene Panggulu]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i3.23334
<![CDATA[This study aims to determine what factors influence fraudulent financial statements. Factor analysis of financial statement fraud uses fraud hexagon theory with financial target and external pressure variables to represent pressure, director change and CEO's education factors to represent capability, effective monitoring, and whistleblowing system factors to represent opportunity factors, total accrual ratio to represent rationalization, CEO's duality to represent ego and audit fees to represent collusion. Financial statement fraud is detected using the F-Score Model. The research sample is comapanies engaged in the information technology industry which is listed on S&P Capital IQ in the 2019-2021. Data was collected by purposive sampling method. The data processing method uses the Panel Data Regression Analysis with Fixed Effect Model (FEM). The results of the study show that financial targets have a positive effect on fraudulent financial reporting. Then, external pressure, rationalization and collusion have a negative effect on fraudulent financial statements. Meanwhile, director change, CEO's education, effective monitoring, whistleblowing system, and ego does not influence fraudulent financial statements. This research can be used as a reference for shareholders to prevent factors that can cause fraudulent financial reporting.]]>
<![CDATA[Institutional Pressure And Social Entrepreneurship Orientation: Their Impact On The Performance Of Social Enterprises ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Taufeni Taufik]]>;
<![CDATA[Hariadi Yasni]]>;
<![CDATA[Rosalina Indah Putri]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i3.23425
<![CDATA[Social enterprises are organizations that have economic and social goals. However, the performance of the social enterprise is still not satisfactory. In this study, the researchers examined one of the social enterprises that is developing in Indonesia, namely Village Owned Enterprises (BUMDes). This study aim to evaluates the effect of institutional pressure and social entrepreneurial orientation on the social performance of the social enterprise. It looks at the impact of social performance on the social enterprise's financial performance. The population in this study is social enterprise BUMDes in Bengkalis Regency with a stratified random sampling technique. Respondents in this study were BUMDes managers. Data collection was carried out by sending questionnaires directly to BUMDes managers. A total of 103 respondents participated in this study. The data that has been analyzed using Warp PLS shows that institutional pressure and social entrepreneurial orientation have a positive effect on social performance, and have an effect on improving financial performance. This research has implications for supporting institutional theory and improving BUMdes performance.]]>
<![CDATA[Whistleblowing Determinants: The Interaction Between Micro Social Ethical Environment And Organizational Ethical Leadership ]]>
<![CDATA[Alfa Laili]]>;
<![CDATA[Tito IM. Rahman Hakim]]>;
<![CDATA[Prasetyono Prasetyono]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i3.23531
<![CDATA[This paper examines the influence of organizational commitment and microsocial ethical environment on internal whistleblowing intentions. This paper also investigates the moderating effect of organizational ethical leadership on organizational commitment and microsocial ethical environment. A total of 197 students at universities in Madura became respondents to this study. The sample is filtered from students in Madura Universities who join student organizations with snowball sampling. The hypotheses are tested using the partial least square (PLS) technique. The findings indicate that support from an ethical environment is associated with students' whistleblowing intentions, while organizational commitment is not significantly associated with whistleblowing intentions. Organizational ethical leadership is revealed to strengthen the effect of organizational commitment and to weaken the impact of microsocial ethical environment on internal whistleblowing intentions. The findings of this study lead researchers to conclude that "safety" is the driving factor to report fraud, not "responsibility" or "bravery". The rectorate in higher education institutions in Madura also prompted the implementation of an official whistleblowing system and ethics training so students who join student organizations feel safe and keep sensible of wrongdoing around them.]]>
<![CDATA[Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise? ]]>
<![CDATA[Reschiwati Reschiwati]]>;
<![CDATA[Nasrullah Nasrullah]]>;
<![CDATA[Amrizal Amrizal]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i3.23737
<![CDATA[This study aims to examine the effect of the professionalism and expertise of forensic auditors on corruption disclosure with evidence competence as an intervening variable. Respondents in this study were forensic auditors at the Main Examiner of State Finance I BPK RI and the Deputy for Investigation at the DKI Jakarta Province BPKP Representative. The sample selection used the convenience method . The research instrument is a questionnaire. The number of answers that can be processed is as much as 80 respondents. The data analysis method was Partial Least Square. The results of the study show that the professionalism and expertise of the forensic auditor influences both the competence of evidence and the disclosure of corruption. Evidence competency influences disclosure of corruption and is proven to be able to intervene both the professional influence of the forensic auditor and the influence of the forensic auditor's expertise on corruption disclosure. This study has implications that the forensic auditor in carrying out audit procedures cannot be separated from the professionalism and expertise possessed. The auditor must produce competent audit evidence to give investigators confidence about witness testimony, expert testimony, letters, instructions, and defendant statements.]]>
<![CDATA[How Financial Distress Affect The Coping Strategy? Case Of Indonesian MSME’s During The Covid-19 Outbreak ]]>
<![CDATA[Agus Triyani]]>;
<![CDATA[Suhita Whini Setyahuni]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i1.22209
<![CDATA[This research intends to examine the effect of financial distress, self-efficacy, and leadership skills on coping strategy in time of COVID-19 pandemic. This study focuses on the coping strategy implementation of MSMEs in Indonesia during economic downturn due to the pandemic. We examine 125 MSMEs in Indonesia as our respondents. We employ multinomial logistics regression technique to test the hypotheses. Our findings show that financial distress negatively affects the choice of coping strategy. On the other hand, self-efficacy and leadership skills have a positive impact on coping strategy. Financial distress, self-efficacy, and leadership skills are empirically proven as the determinant factors that influence the coping strategy selection process during the COVID-19 pandemic. This research uses a new perspective of financial distress scales and leadership skills aspects as a new insight in coping strategy decision making process. This study contributes to the development literature on coping strategy and its determinant factors during crisis conditions. practically, this research has implications to the development of coping strategy models and its influenced factors for business practitioners, especially on how to develop coping models during crisis condition.]]>
<![CDATA[Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack ]]>
<![CDATA[Ana Sopanah]]>;
<![CDATA[Harnovinsah Harnovinsah]]>;
<![CDATA[Riza Bahtiar Sulistyan]]>;
<![CDATA[Mulyono Mulyono]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i1.25321
<![CDATA[Purpose: This study aims to empirically see how participation in village government budgeting has an impact on managerial performance and budgetary slack, as well as to analyze the role of job relevant information in moderating the effect of budgetary participation on managerial performance and budgetary slack Methodology/approach: This research is a quantitative research. Data analysis used a variant-based Structural Equation Model (SEM), namely Partial Least Square (PLS) or commonly called SEM-PLS. The total sample is 178 Village Heads in Pamekasan Regency, East Java. Findings: The results of the study show that participation in budgeting has a positive effect on managerial performance and budgetary slack. Job relevant information also has a positive effect on managerial performance and budgetary slack Practical implications: Unique findings show that job relevant information is not a moderation between budgeting participation and managerial performance and budgetary slack. Originality/value: The novelty of this research lies in job relevant information as a moderating variable on the relationship between budgeting participation and managerial performance and budgetary slack simultaneously, which has never been done in previous research. Besides that, this research is focused on village government which, according to researchers, is still receiving less attention.]]>
<![CDATA[Peran Mediasi Internal Fraud Terhadap Kinerja Perbankan ]]>
<![CDATA[Riskiyatur Rohemah]]>;
<![CDATA[Prasetyono]]>;
<![CDATA[Rita Yuliana]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i1.20993
<![CDATA[Purpose: This study aims to determine the direct effect of Good Corporate Governance (GCG) and Risk Management on banking performance, as well as to analyze fraud in mediating the relationship between Good Corporate Governance (GCG) and Risk Management in improving banking performance. Methodology/approach: The method used in this study is a quantitative method using path analysis. The number of samples in this study were 43 conventional banks and 10 Islamic banks. The total sample of 53 banks in the 2016-2020 period is 265 data. Findings: The results of the study show that Good Corporate Governance and Risk Management have an indirect effect on banking performance through fraud. Through this research, the role of GCG and risk management becomes important in improving performance, although not directly. Practical implications: The findings show that although GCG and risk management can improve performance, they have not been able to reduce fraud. So this should be considered properly by the company. Originality/value: The large number of studies on GCG and Risk Management on fraud and performance with inconsistent results indicates that this research can still be explored further. Therefore, this research will fill in the gaps in GCG and risk management research by making fraud a mediating variable.]]>
<![CDATA[Determinan Pengungkapan Intellectual Capital Pada Perguruan Tinggi ]]>
<![CDATA[Afifah Ma'wa]]>;
<![CDATA[Isna Putri Rahmawati]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i1.21844
<![CDATA[Purpose: This study aims to determine the effect of size, complexity, age, and internationalization of universities on ICD on the official websites of PTN-BLU and PTN-BH in Indonesia. In addition, this study also aims whether there is a significant difference between the quality of ICD in PTN-BLU and PTN-BH. Methodology/approach: The number of population in this study was 47. The IC component that is used as the basis for this research uses the results of the Ulum research (2019), which consists of 60 IC items. The data analysis technique used multiple linear regression analysis and t-tests. Findings: The results showed that the size and age of the university did not affect the ICD, while the complexity and internationalization of the university had a significant positive effect on the ICD. In addition, the different test results showed a significant difference between the quality of the ICD in PTN-BLU and PTN-BH. Practical implications: PTN-BH has a higher quality IC disclosure than PTN-BLU on its official website. The most numerous components are structural capital related to PT's internal resources, such as learning systems, academics, and curricula. Originality/value: The novelty of this research regards the object of study at State Universities (PTN-BLU and PTN-BH). In addition, it also adds the internationalization variable as an independent variable.]]>
