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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: Islamic Accounting & Ethical Finance Cultural Accounting Corporate Governance Behavioral Accounting Digital Accounting Information Systems Sustainability Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 548 Documents
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The Role of Corporate Governance Mechanism on Audit Report Lag During Economic Recession Period Agus Triyani; Zummi Asma Diana; Suhita Whini Setyahuni; Yulinda Setyaningrum
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.34503

Abstract

Purpose: This research aims to analyze the effect of internal corporate governance mechanism on audit report lag. Methodology/approach: We observe 99 firms-years observations, or 33 companies listed in the LQ-45 Index during 2020 to 2022. Corporate governance mechanism measured by the existence of audit committee, measured by its independence, expertise, and audit committee performance. Audit report lag measured by the time of audit report delay from the normal due date. The research technique use panel data regression analysis. Findings: The research findings show that the audit committee independence negatively influence the audit report lag. It means that the level of independence of audit committee reflect professionalism and competence, hence the audit committee provide their best effort as supervision function. The process of audit reporting also meets the scheduled in a timely manner. On the other hand, the number of audit meeting and financial expertise have no influence on the audit report lag. Practical implications: Our findings provide empirical evidence on how to deal with the audit reporting process and how to avoid the audit report delay. Originality/value: This research provide originality especially on the measurement of internal corporate governance mechanism by using audit committee performance. A new approach on board expertise in financial also consider as our value.
Financial Distress Testing Model To Audit Report Lag Erma Setyowati; Chania Aulia; Fatchan Archyani
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.34869

Abstract

Purpose:This research uses the audit committee as a moderating variable to examine how the financial crisis, solvency, and complexity of corporate operations are tested on Audit Report Lag. Methodology/approach:Facilities and infrastructure firms listed on the Indonesia Stock Exchange (IDX) in 2019–2022 make up the study's population. The sample consisted of up to 32 enterprises that were chosen via deliberate sampling. Modified Regression analytical (MRA) is the term for the analytical method. Findings:The study's findings indicate that solvency and financial difficulties have a big impact on audit report lag. In the meanwhile, Audit Report Lag is not significantly impacted by the complexity of the company's operations. The audit committee does not moderate the relationship between solvency, financial stress, and the intricacy of the corporate operations on Audit Report Lag. Practical Implication:By paying attention to the variables that affect audit report delay, investors can use the findings of this study to optimize their investment decision making. In addition, can also help auditors to complete audit reports with less time, accuracy, and quality. Originality/value:This study is unique and valuable because it employs multiple linear regression models, a broad theoretical framework, new moderating variables, extensive secondary data, sophisticated statistical analysis, and a discussion of relevant limitations and recommendations. The findings of this study can further our understanding of the connections between financial distress, solvency, operational complexity, audit committee, and audit report lag. They can also further the advancement of financial and auditing theory and practice
Manager Characteristics and Internal Control Disclosure: The Moderating Role of Manager Incentives Lisa Kartikasari; Maya Indriastuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.35620

Abstract

Purpose: This study examines whether manager incentives strengthen the influence of managerial entrenchment and concurrent interest in internal control disclosure. Methodology/approach: The sample comprises 633 non-financial companies on the Indonesia Stock Exchange in 2020 - 2022. It was selected using the purposive sampling technique, with the criteria that the internal control system be described in the Corporate Governance section. The analysis technique used is Moderating Regression Analysis. Findings: The study results indicate that managerial entrenchment and convergent interest affect internal control disclosure. Managerial incentives strengthen the effect of concurrent interest on internal control disclosure. However, managerial incentives do not enhance the impact of managerial entrenchment on internal control disclosure. The results of this study provide implications that can be the basis for the government, through the Financial Services Authority (OJK), to create mandatory regulations for public companies to disclose internal control in annual financial reports. Practical implications: Companies must pay attention to manager incentives and manager characteristics, such as managerial entrenchment and convergent interests, to support public disclosure of internal control. Originality/value: This study is the first to examine the moderating effect of manager incentives in strengthening the influence of managerial entrenchment and convergent interest on internal control disclosure in non-financial companies on the Indonesia Stock Exchange.
Analysis Of Factor Affecting Financial Distress Moderated By Institutional Ownership Hamdani Hamdani; Dirvi Surya Abbas; Imam Hidayat; Noorkartina Mohamad
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.35800

Abstract

Purpose: This research was conducted on manufacturing companies in Indonesia. This study aims to find out how the relationship between sales growth, tax aggressiviness, and operating capacity to the financial distress of manufacturing companies in Indonesia with moderated institutional ownership Methodology/approach: The secondary data collection method is the purposive sampling method. Data will be selected according to the criteria. The data test used Descriptive Analysis of Statistics, Chow, Hausman and LM. The hypothesis test uses panel data regression model test and moderated regression analysis. Findings: Based on the results of the study, it shows that there is an influence of negative sales growth, and tax aggressiveness on financial distress. Institutional ownership is able to moderate sales growth and operating capacity against financial distress. Practical implications: In order for investors to be able to know the latest factors that manage sales growth and operating capacity well and increase institutional ownership supervision of the company's operational activities, can play an important role in reducing financial distress. Originality/value: There is still limited research in Southeast Asian countries on the role of institutional ownership in reducing financial distress as a moderation variation, as well as to complement the existing research shortcomings, by raising the types and effects of the role of institutional ownership as a moderation
ESG Disclosure, Intellectual Capital, Firm Value: Moderating Role of Earnings Management Enny Prayogo; Rini Handayani; Sharleen Regina Mulyana
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.36076

Abstract

Purpose: This study seeks to examine the influence of Environmental, Social and Governance (ESG) Disclosure and intellectual capital on firm value moderated by earnings management. Methodology/approach: This study uses quantitative method by taking a research sample consisting of 38 companies that have consistently implemented ESG from 2019 to 2023 and are not bank financial institutions. The data analysis technique uses data panel regression. Findings: ESG disclosure has a negative effect on firm value while intellectual capital has no effect on firm value. In addition, earnings management is also able to moderate ESG disclosure to firm value but is not able to moderate intellectual capital to firm value. Practical implications: Companies need to evaluate how ESG information is delivered in a relevant, accurate and transparent manner so that the disclosure truly reflects sustainable practices and is able to add value and trust from investors. Companies also need to create strategies that are able to increase intellectual capital so that they can be appreciated by stakeholders such as innovating products or providing superior services. Originality/value: This study is a development of the previous study by adding earnings management as a moderation variable that was not found in the previous study.
Big Data Analytics-Based Audit System Quality And Public Sector Audit Performance: Audit Judgment As Mediator Hafiez Sofyani; Wildan Mujibur Rohman; Kanza Della Oktavia; Aqilla Nur Efsari
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.36375

Abstract

Purpose: This study examines some hypotheses about the impact of quality of Big Data Analytics (BDA)-based audit system on audit performance in the public sector, focusing on the mediating role of audit judgment. Methodology/approach: A quantitative method was employed, using primary data from a survey of 137 government auditors across Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Findings: The results show that audit judgment mediates the relationship between the BDA-based audit system's quality and public sector audit performance. Practical implications: The findings emphasize the need for effective audit judgment to optimize audit technology's role in enhancing the audit performance of government auditors. Originality/value: This study fills the research gap regarding the inconsistent results on adopting audit technologies and performance, specifically in the public sector.
Developing A Blended Finance Implementation Model For Community Empowerment In Rural Areas Zainal Abidin; Aden Apandi
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.36642

Abstract

Objective: This study analyzes the implementation of blended finance in four rural areas in Indonesia: Gekbrong (Cianjur, West Java), Ulubelu (Tanggamus, Lampung), Sungai Kakap (Kubu Raya, West Kalimantan), and Kahayya (Bulukumba, South Sulawesi). Methodology/approach: Using a funding source mapping and needs analysis approach, this study evaluates the assistance program provided to beneficiaries through various funding sources and examines how these programs can increase their capacity and strengthen their economies. Findings: This study introduces a new scheme for community empowerment that integrates various funding sources with a ranking system to assess the conditions of beneficiaries. It also shows that blended finance has succeeded in increasing the productivity of vegetable farmers in Gekbrong, coffee farmers and livestock breeders in Ulubelu, chili farmers and fishermen in Sungai Kakap, and coffee farmers in Kahayya. Practical implications: Despite facing different challenges in each area, blended finance has proven effective in reducing the gap in access to capital and strengthening local economies. Originality/value: Other regions can adapt this model by implementing policies that encourage collaboration between government, financial institutions, and local communities. PT KMM plays a crucial integrator role in implementing this model.
Digitalization Of Microfinance Institutions As A Solution For Community Economic Empowerment: Case Study Of BMD Syariah Muhammad Ramaditya; Dewi Lusiana; Donny Oktavian Syah; Ardianto Muditomo; Dhanis Herlambang; Annisa Parastry
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.36988

Abstract

Purpose: This research is aim to provides a solution in the form of a mobile point-of-sale (MPOS) machine that can be integrated with the BMD Syariah Madiun Methodology/approach: This paper employs a design thingking process by having Focus froup discussion with all the management in BMD Syariah Madiun. Findings: The design and development of information technology solutions for innovation constraints considering the targeted value proposition, which is fast-cheap-easy. Fast, which means the speed in implementing solutions. Practical implications: One important step that BMD Syariah has taken is to develop an integrated business ecosystem, where every part of the organization is interconnected and supports each other. In this context, BMD Syariah strives to create an efficient and user-friendly payment system, where members can conduct transactions easily and quickly. Originality/value: Value proposition is a promise made by an BMD Syariah to customers regarding the benefits they will receive from the products or services offered with strong digitalization platform to its customer
Green Intellectual Capital and Sustainable Performance: The Role of Green Competitive Advantage and Green Innovation Fitri Romadhon; Alfiana Fitri; Indah Widya Sari
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.36989

Abstract

Purpose: This study aims to analyze the influence of green intellectual capital and the mediating role of green competitive advantage on sustainable performance, as well as to analyze the role of green innovation in strengthening the influence of green intellectual capital on green competitive advantage Methodology/approach: This study employs a quantitative methodology with a survey approach on 143 MSMEs. The data analysis technique utilized in this study is partial least squares-structural equation modeling (PLS-SEM) Findings: The findings of the study suggest that green intellectual capital exerts a beneficial influence on sustainable performance. Furthermore, green competitive advantage can serve as a mediator in the relationship between green intellectual capital and sustainable performance. However, green innovation does not appear to moderate the association between green intellectual capital and sustainable performance. Practical implications: It is imperative that academic institutions and governmental bodies provide support to foster innovation and facilitate the comprehension of sustainable objectives that can be effectively implemented in business contexts, particularly in the case of micro, small, and medium-sized enterprises (MSMEs) Originality/value: This study examines the nexus between competitive advantage and innovation from an environmental perspective, whereas previous studies have concentrated on competitive advantage alone. It also demonstrates that green competitive advantage plays a pivotal role in fostering green intellectual capital and achieving sustainable performance
Exploring The Impact Of CSR On Sustainability Performance: The Role Of GSCM As A Mediator Ryonti Madhani; Sutrisno; Yeney Widya Prihatiningtias
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.37243

Abstract

Purpose: This study aims to explore the role of Corporate Social Responsibility and Green Supply Chain Management (GSCM) in achieving Sustainability Performance in mining companies in Indonesia. Specifically, this study aims to analyze the extent to which CSR contributes to Sustainability Performance and how GSCM acts as a mediator in the relationship between CSR and Sustainability Performance. With a focus on the mining sector in Indonesia, this study aims to strengthen the understanding of the strategic role of CSR and GSCM in supporting the sustainability of company operations. Methodology/approach: This research uses quantitative methods. The research population includes 71 companies that fulfil the sustainability criteria, with a total sample of 183 purposively selected companies. Secondary data from financial reports on the IDX were analysed using Stata. Findings: The results showed that CSR and Green Supply Chain Management have a significant effect on Sustainability Performance. CSR also has a significant influence on Green Supply Chain Management. However, Green Supply Chain Management is not proven to have a mediating effect on Sustainability Performance. Practical implications: The practical implications are emphasis on statutory compliance, integration of sustainability in company operations, and continuous innovation. Originality/value: Different from previous research that focuses more on Small and Medium Enterprises (SMEs) in other countries such as Vietnam, this research specifically focuses on the mining sector in Indonesia, given the significant environmental and social impacts of mining activities on surrounding communities.

Page 50 of 55 | Total Record : 548

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