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[Intellectual Capital and Company Performance Moderated by Board of Directors Characteristics ]]>
<![CDATA[Fayola, Berlynn]]>;
<![CDATA[Fu, Morgan]]>;
<![CDATA[Rijanto, Arief]]>;
<![CDATA[marsetio, nany chandra]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v14i3.28445
<![CDATA[Purpose: This study aims to determine the effect of intellectual capital (IC) on company performance. In addition, this study also examines the role of board characteristics as moderation of intellectual capital on firm performance. Methodology/approach: The sample consists of 140 non-financial companies listed on IDX during 2015–2019. The data analysis technique used in this research is panel data regression analysis. Findings: The results show that intellectual capital is able to affect the company's performance on ROA, ROE, and TQ. Board characteristics through the Education Level and Board Size proxy are found to not be fully capable of moderating the relationship between IC and firm performance, while the gender proxy is found to be unable to moderate the relationship between IC and company performance. Practical implications: The efficiency of intellectual capital can have an impact on improving the company's performance. The characteristics of the board become an important factor that strengthens the influence of IC on improving the company's performance. Originality/value: The research contribution is measuring the effect of IC on market-based company performance. Furthermore, adding the effects of corporate governance that are measured by board characteristics as moderating variables strengthens the relationship between IC and company performance.]]>
<![CDATA[How Audit Committee Address The Effects Of Political Connections And Government Ownership In Banking Sector ]]>
<![CDATA[Rini Dwiyuna Ningsih]]>;
<![CDATA[Indayani Indayani]]>;
<![CDATA[Fifi Yusmita]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v14i1.28700
<![CDATA[Purpose: This research aims to examine the influence of political connections, government ownership, and changes in loans on financial performance, as well as the role of the audit committee in moderating the relationship between political connections, government ownership, and financial performance. Methodology/approach: The research sample consists of 32 banking companies listed on the Indonesia Stock Exchange from 2017 to 2021. This study utilizes the Structural Equation Model-Partial Least Squares (SEM-PLS) analysis with WarpPLS.. Findings: The research results indicate that political connections and changes in loans have a significant impact on financial performance, while government ownership does not show any influence on financial performance. Moreover, the audit committee was found to moderate the relationship between political connections and government ownership with financial performance. Practical implications: This research contributes to the management of companies by providing insights into the factors that influence the improvement of the company's financial performance. A significant improvement in financial performance is a positive signal that investors receive about the company, thus influencing their investment decisions. Originality/value: This research adds an audit committee as a moderator, uses market-based measurements for banking financial performance, and uses a new measurement scale to assess the size of companies, especially in the banking sector, referring to POJK. Number 12 of 2021 based on Bank Group Core Capital (KMBI).]]>
<![CDATA[Good Corporate Governance Dan Environmentalal, Social, Governance Disclosures Di Indonesia ]]>
<![CDATA[Lailah Fujianti]]>;
<![CDATA[Nelyumna Nelyumna]]>;
<![CDATA[Widyaningsih Azizah]]>;
<![CDATA[Sinta Budi Astuti]]>;
<![CDATA[Nurul Hilmiyah]]>;
<![CDATA[Anninsa Lailatul Qodriyah]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v14i1.28986
<![CDATA[Purpose: This research aims to confirm the roles of Good Corporate Governance (GCG) and Environmentalal, Social, Governance (ESG) Disclosures in Indonesia. Methodology/approach: The research method employed is a quantitative approach using secondary data. The sample was selected using purposive sampling, resulting in 161 manufacturing companies listed on the Indonesia Stock Exchange in 2021. The research analysis technique utilizes multiple linear regression. Findings:The research results reveal a significant positive role of the Board of Commissioners and Independent Board of Commissioners in ESG disclosure, whereas the Audit Committee does not play a significant role in ESG. Practical implications: The number of members in the Board of Commissioners and Independent Board of Commissioners can stimulate an improvement in ESQ disclosure. However, the presence of the Audit Committee has not been able to demonstrate a role because Indonesian companies form an audit committee merely to comply with existing regulations. Originality/value: The limited research examining Environmentalal, Social, Governance Disclosures in Indonesia has been identified. Previous research results indicate that the variable playing a significant role in promoting disclosure improvement is Good Corporate Governance (GCG). Therefore, this study further investigates the role of GCG in enhancing ESQ disclosures.]]>
<![CDATA[Peran Mediasi Good University Governance Terhadap Kinerja Utama Perguruan Tinggi ]]>
<![CDATA[Akidah Fitrah]]>;
<![CDATA[Mustiningsih Mustiningsih]]>;
<![CDATA[Etatok Rindang Karjo]]>;
<![CDATA[Arif Prastiawan]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v13i3.29219
<![CDATA[Purpose: This research aims to empirically test the influence of performance-based budgeting and remuneration on the main performance of higher education institutions which is mediated by good university governance Methodology/approach: This research is causal research with a quantitative approach using path analysis. The data used is primary data obtained from a sample of 42 people by distributing questionnaires using Google Form. Answer measurement uses a Likert scale. Findings: Performance-based budgeting mediated by good university governance has a significant effect on the main performance of higher education institutions. Remuneration mediated by good university governance has a significant effect on the main performance of higher education. Performance-based budgeting has a significant effect on good university governance. Remuneration has a significant effect on good university governance. Performance-based budgeting cannot directly improve the main performance of higher education institutions because it does not have a significant effect. Direct remuneration cannot improve the main performance of higher education because it does not have a significant effect. Good university governance has a significant effect on the main performance of higher education. Practical implications: Improving higher education performance can be done through the application of good university governance principles such as transparency, accountability, responsibility, independence and justice as well as the implementation of performance-based budgets and effective remuneration to realize the implementation of good university governance. Originality/value: There are many research results on performance-based budgeting and remuneration on higher education performance with inconsistent results, so the research was conducted to fill the research gap in previous research by using good university governance as a mediating variable to improve higher education performance from the implementation of performance-based budgeting and remuneration.]]>
<![CDATA[Locus Of Control Memoderasiwhistleblowing System, Literasi Keuangan, Dan Tindakan Audit Terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[D. Aditya Dian Aditya]]>;
<![CDATA[Zaki Baridwan]]>;
<![CDATA[Endang Mardiati]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v13i3.29321
<![CDATA[Purpose: Knowing the effect of whistleblowing system, financial literacy, and audit actions on the quality of the company's financial statements moderated by the locus of control. Methodology/approach: This type of research is quantitative. Researchers collected data by providing questionnaires to financial employees of tobacco companies in East Java. The Data were analyzed using descriptive analysis test, classical assumption test, hypothesis test, and coefficient of determination test. Findings: This study found that wishtlebowing system, financial literacy, and partial audit actions have a positive and significant effect on the quality of the financial statements of tobacco companies in East Java. As for locus of control can moderate whistleblowing system on the quality of financial statements, locus of control can not moderate financial literacy on the quality of financial statements, and locus of control can weaken the audit action on the quality of financial statements. Practical implications: Later a company management can be helped by the existence of this study in using the strategy and establish rules for the progress of the company related to the quality of financial statements. Originality/value: The novelty of this study on the location of research, moderation variables, and independent variables.]]>
<![CDATA[Governance and Audit Quality: Can Improve Earnings Quality? ]]>
<![CDATA[Erwin Saraswati]]>;
<![CDATA[Ariestya Alfianti Puteri]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v13i3.29507
<![CDATA[Purpose: This study aims to examine the effect of governance structure and audit quality on earnings quality. Methodology/Approach: 74 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2011 to 2019 was selected using purposive sampling and used to test the hypotheses. The data was analyzed using OLS within multiple linear regression approach. Findings: Regression results showed independent commissioners and numbers of audit committee meetings improved earnings quality in large-sized manufacturing companies. This study also found that institutional ownership has no effect on earnings quality. Likewise, audit quality, as reflected by size of the public accounting firm, has no effects on earnings quality. Practical Implications: The results provide information about the importance of independent commissioners in keeping good earnings quality. These findings can be used either by the government or investors to strengthen the role of independent commissioners. Also, the government can regulate the minimum number of audit committee meetings to overcome low-income quality problems. Originality/value: This study proved that internal independence mechanism is the crucial one to attain a high level of earnings quality. Also, this study differentiates the effect of predictors by company’s size.]]>
<![CDATA[Subsequent Measurement for Investment Property: Fair Value Model ]]>
<![CDATA[Rinelisa Prabandari, Ayu]]>;
<![CDATA[Kholilah, Kholilah]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v14i3.29608
<![CDATA[Purpose: This study examines the effect of firm size, leverage, gain from revaluation, and information asymmetry on the possibility of choosing a fair value method of investment property moderated by institutional ownership. Methodology/approach: The quantitative research method with logistic and moderated regression analysis. The number of samples in this study was 117 companies. The final observation data during the 2018-2022 period was 585 firm years. Findings: The study's results proved that firm size and gain from revaluation affect the selection of the fair value method of investment property. In comparison, leverage and information asymmetry do not affect the selection of fair-value methods of investment property. In addition, institutional ownership can only moderate the effect of information asymmetry on selecting fair-value methods of investment property. Practical implications: The small number of companies that do not yet use fair value to measure investment properties can be used as material for consideration by the Financial Accounting Standards Drafting Board to improve regulations related to the use of fair value of investment properties. Companies can take this into account when choosing the best approach to ensure that financial statement readers can utilize them as a foundation for decision-making. Originality/value: Adding the gain from revaluation as opportunistic motivation as the independent variable and institutional ownership as moderation variables.]]>
<![CDATA[Does Social Management Process Matter? ]]>
<![CDATA[Elok Fitriya]]>;
<![CDATA[Bambang Tjahjadi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v14i1.29628
<![CDATA[Purpose: The aim of this research is to find out whether social environment is a mediating variable in the influence of the main director's structure on management performance. Methodology/approach: The method used in this research is a qualitative research method sourced from secondary data collected by researchers through OSIRIS data from 709 companies whose shares are publicly traded on the Indonesia Stock Exchange. Findings: The findings show that the influence of the composition of the board of directors on company performance varies greatly among social environments. Practical Implications: This research adds to research references on the influence of governance on performance which is moderated by the company's social environment. Originality/value: the novelty in this research is adding a new variable, namely the social environment as a mediating variable. ]]>
<![CDATA[MSMEs Financial Sustainability Model in Indonesia: Policy, Capital, Literacy, Structure ]]>
<![CDATA[Heliani Heliani]]>;
<![CDATA[Yusuf Iskandar]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v14i1.29716
<![CDATA[Purpose: This study looks into the intricate relationships that exist between capital structure, financial literacy, intellectual capital, social capital, and government policies in relation to the sustainability and financial performance of MSMEs in Indonesia. Methodology/approach: This study used structural equation modeling (SEM-PLS) for quantitative analysis with a sample of 375 firms. Findings: The findings support the significance of these elements and highlight complex connections that add to a comprehensive knowledge of MSMEs dynamics. Notably, the effects of government policies on sustainability financial and performance are varied. Practical implications: For academics, practitioners, and policymakers seeking to support MSMEs growth and resilience in the particular Indonesian setting, these findings provide practical insights. Originality/value: In doing so, the study aims to elucidate the complex interrelationships among these variables and their collective impact on the operational efficiency and long-term viability of MSMEs in Indonesia.]]>
<![CDATA[Effects Of Conservation Accounting And Tax Risk On Firm Value: Agency Costs As A Moderating Factor ]]>
<![CDATA[Ady Lulus Setyawan]]>;
<![CDATA[Herman Nur Yasin]]>;
<![CDATA[Reskino Reskino]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v13i3.29791
<![CDATA[Purpose: Finding out how tax risk, financial conservatism, and agency costs impact firm value is the objective of this research. Methodology/approach: To select 45 companies according to the criteria, we utilized the population of all businesses that are members of the Food and Staples, Beverage Retail Sub Sector. As part of the quantitative investigation, data analyzed using Partial Least Squares method. Findings: The results of the study show that tax risk and accounting conservatism both have a partial effect on company value, but agency costs have no effect on firm value, agency costs do not fully strengthen the relationship between tax risk and accounting conservatism on firm value, agency costs in research this gives rise to the influence of tax risk on firm value, but can also strengthen accounting conservatism on firm value. Practical implications: Previous research findings reveal that these elements have very little or no impact on business value; However, the findings of this research have become a strong controversy so that they can become a reference for external and internal companies in decision making. Originality/value: This novelty is agency costs as a moderator which can strengthen or weaken factors that influence firm value.]]>
