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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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Unlocking Financial Performance Through CSR and Intellectual Capital: Evidence of Market Share Mediation Ayu Tri Wulandari; Sutrisno T; Imam Subekti
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i4.42989

Abstract

Purpose: This study aims to determine the effect of CSR and intellectual capital on company financial performance with market share as a mediating variable. The population in this study are manufacturing companies listed on the IDX during the period 2021 to 2023. Methodology/approach: The sample in this study was determined based on the purposive sampling method, which produced 94 sample companies each year, resulting in a total of 282 sample companies used during the research period. The type of data used was secondary data. The data analysis technique used was multiple linear regression. Findings: The results of multiple regression tests show that CSR and intellectual capital affect financial performance. CSR affects market share. Intellectual capital does not affect market share. Market share affects financial performance. Market share acts as a mediator between CSR and intellectual capital on financial performance. Practical implications: The implications of this study indicate that CSR implementation and disclosure factors affect financial performance. The implication of these findings is that companies need to increase their commitment to CSR implementation as part of an integrated business strategy, rather than merely as a form of regulatory compliance. Originality/value: The novelty of this study is market share as a mediating variable, the latest manufacturing objects in 2021-2023.
From Green Accounting To Green Villages: The Role Of Village-Owned Enterprises In Realizing SDGs Lisna Lisnawati; Suparjiman
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42144

Abstract

Purpose: This research aims to develop a green accounting model in Village-Owned Enterprises (V-OEs), develop grounded theory, and see its impact on village SDGs to be able to realize a green village. Methodology/approach: This research employed a qualitative approach based on grounded theory, with data collection using triangulation. The research subjects were the Sugih Mukti and Margamakmur V-OEs, which were categorized as advanced V-OEs by the Ministry of Villages. Findings: This study provides a clear reference regarding the feasibility of developing green accounting in V-OEs by presenting environmental financial accounts and reports. This study also successfully developed a grounded theory—public sector sustainability theory, demonstrating that V-OEs' existence impacts village SDGs and can encourage the creation of green villages. Practical implications: The theoretical implications of this research extend the theories presented—public sector sustainability theory, integrating QBL and Institutional Theory—in the context of V-OEs. Empirical implications include presenting a green accounting model for V-OEs, which has been proven to be implementable. Implications for the government include providing a basis for developing green accounting in the broader public sector. Originality/value: V-OEs Green Accounting Model and Public Sector Sustainability Theory.
A Moderated Mediation Analysis of Islamic Bank Stability in Asian OIC Countries Amalia, Shendy; Heryana, Toni; Waspada, Ikaputera; Sari, Maya; Ho, Thuy Tien
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42823

Abstract

Purpose: This study investigates the relationship between asset diversification and Islamic bank stability by incorporating profitability as a mediating variable and managerial ownership as a moderating variable. The study aims to determine whether diversification contributes to financial resilience and whether internal governance mechanisms reinforce this effect. Methodology/approach: Using panel data from Islamic banks in OIC Asian countries during 2020–2024, the analysis applies Hayes’ PROCESS Model 15, allowing the simultaneous examination of mediation and moderation effects within a single analytical framework. Findings: The results show that managerial ownership plays a decisive role in influencing Islamic bank stability, with evidence pointing to a destabilizing governance effect. Conversely, asset diversification and profitability do not demonstrate a meaningful relationship with stability. Additional analysis indicates that profitability does not mediate the diversification stability nexus, and managerial ownership does not condition these relationships. These findings highlight the dominant role of governance incentives over diversification strategies in explaining stability outcomes among Islamic banks. Practical implications: The study enriches the agency–governance discourse in Islamic finance and offers policy insights for strengthening the long-term resilience of Islamic banks. Originality/value: The research introduces a moderated mediation framework integrating diversification, profitability, and managerial ownership using Hayes’ PROCESS Model 15 in the context of OIC Asian Islamic banks.
The Moderating Role of ESG Disclosure in The Relationship Between Financial Reporting Quality, Investment Effectivity, and Firm Value: Evidence From Emerging Markets Halida, Fella; Jannah, Umi Nurul
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42864

Abstract

Purpose: This study aims to examine the effect of financial reporting quality and investment effectivity on firm value, and to analyze how ESG disclosure moderates these relationships in manufacturing firms in Indonesia and Malaysia. The study further compares how differences in institutional maturity shape investor responses to transparency, accountability, and sustainability practices. Methodology/approach: This research uses secondary data obtained from annual reports and sustainability reports of manufacturing companies listed in Indonesia and Malaysia from 2020 to 2024. Panel data regression was conducted using EViews 12 to evaluate the direct and moderating effects and to compare patterns across the two emerging markets. Findings: The results reveal contrasting valuation mechanisms between Indonesia and Malaysia. In Indonesia, financial reporting quality does not influence firm value, but investment effectivity plays a significant positive role, reflecting investor sensitivity to firms’ capital allocation efficiency. However, ESG disclosure does not strengthen the impact of either financial reporting quality or investment decisions. In Malaysia, financial reporting quality significantly enhances firm value, while investment effectivity shows no direct effect. ESG disclosure negatively moderates the relationship between financial reporting quality and firm value and does not moderate the effect of investment effectivity, suggesting that standardized sustainability reporting may dilute rather than reinforce financial signals in a more mature governance environment. Practical implications: These findings suggest that firms in emerging markets can strengthen valuation not only through financial performance but also through sincere sustainability communication. Improved ESG disclosure can amplify the impact of investment decisions, especially in institutional environments where reporting standards are still evolving. Originality/value: This study provides comparative evidence from Indonesia and Malaysia on how ESG disclosure reshapes the relevance of financial reporting quality and investment effectivity in determining firm value. It contributes to the growing literature by showing that institutional maturity and authentic disclosure practices play a crucial role in defining the meaning of corporate value in Southeast Asia.
Do ESG Disclosure and Financial Reporting Quality Improve Firm Value? The Moderating Role of Financial Constraints: Study Between Indonesia and Malaysia Ardina Nuresa; Fatima, Hanifatul
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42866

Abstract

Purpose: This study aims to investigate the effect of Environmental, Social, and Governance (ESG) disclosure and Financial Reporting Quality (FRQ) on firm value, with Financial Constraint (FC) as a moderating variable. The research focuses on manufacturing companies in Indonesia and Malaysia. Methodology/approach: The study employs panel data analysis using EViews 12 software. The sample consists of publicly listed manufacturing firms from Indonesia and Malaysia. ESG disclosure and FRQ are measured based on secondary data from annual and sustainability reports, while FC serves as the moderating variable to test its conditional impact on the main relationships.  Findings: The results indicate that ESG disclosure significantly enhances firm value by fostering investor confidence and strengthening corporate legitimacy. Conversely, FRQ does not directly affect firm value, suggesting that financial transparency alone is insufficient without ethical and sustainable commitments. Furthermore, FC strengthens the relationship between ESG disclosure and firm value, implying that firms maintaining sustainability initiatives under financial constraints are perceived as more resilient and trustworthy. However, FC does not moderate the relationship between FRQ and firm value. Practical implications: The findings highlight the importance for managers and policymakers to integrate transparency and sustainability as complementary strategies for long-term value creation. Companies should not only focus on financial reporting quality but also enhance ESG performance to attract responsible investors and maintain legitimacy in competitive markets.  Originality/value: This study contributes to the limited comparative literature on Indonesia and Malaysia by integrating ESG disclosure, financial reporting quality, and financial constraints into a single model. It emphasizes that firm value in the modern era is increasingly shaped by honesty, accountability, and resilience under financial challenges.
Analyze of Audit Delay With The Roles Reputation, Fee, Traits, and Tenure as Mediation Amelia, Siti Nur; Abbas, Dirvi Surya
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42879

Abstract

Purpose: This study examines the effect of audit firm reputation, audit fee, and auditor characteristics including certification and gender on audit delay, with audit tenure as a mediating variable, focusing on industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Methodology/approach: A quantitative research design was employed using panel data regression analysis to investigate both direct and indirect relationships among the variables. The study utilized 425 firm-year observations from 85 manufacturing companies, analyzing the mediating effect of audit tenure through the Sobel test and path analysis. Findings: The results reveal that audit firm reputation has a positive and significant effect on audit delay, indicating that reputable or Big Four–affiliated firms are associated with longer audit completion periods. In contrast, audit fee has a negative and significant effect, suggesting that higher audit fees accelerate audit completion. Auditor certification, auditor gender, and audit tenure do not have a significant direct effect on audit delay. Furthermore, audit fee significantly influences audit tenure, while audit tenure does not mediate the relationship between audit firm reputation, audit fee, and auditor certification on audit delay. However, audit tenure significantly mediates the relationship between auditor gender and audit delay. Practical implications: These findings suggest that both institutional factors (audit firm reputation) and economic factors (audit fee) play important roles in determining audit timeliness. While reputable firms may prioritize procedural thoroughness, adequate audit compensation enhances efficiency. The selective mediating role of audit tenure also indicates that engagement continuity does not universally improve audit timeliness. Originality/value: This study contributes to the audit delay literature in emerging markets by integrating firm-level and auditor-level determinants and examining audit tenure as a mediating factor, offering theoretical and managerial implications for improving audit quality and timeliness in Indonesia’s manufacturing sector.
Exploring Digital Platform Adoption: An Using Extended UTAUT2 Approach with Environmental Turbulence as a Moderating Variable Adi Pradana Hidayat; Wuryan, Wuryan Andayani; Ainur, Ainur Rofiq
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.43139

Abstract

Purpose: This study aims to examine digital platforms adoption in the Malang city culinary industry by using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) approach with environmental turbulence as moderator. Methodology/approach: Primary data is collected from 413 micro and small business owners in Malang through questionnaires. The data was analyzed using the Partial Least Square (PLS) statistical technique to test the relationship between variables. Findings: The results of this study indicate that the adoption of digital platforms in the Malang City culinary industry is influenced by performance expectancy, social influence, hedonic motivation, price value, and habit, all of which drive an increase in behavioral intention. Conversely, effort expectancy and facilitating conditions do not influence behavioral intention. Furthermore, facilitating conditions, habit, and behavioral intention influence digital platform adoption. Moderator analysis shows that environmental turbulence plays varied roles in shaping user adoption. Environmental turbulence strengthens the impact of performance expectancy on individuals’ intention to adopt a digital platform. Conversely, its moderating effect is reversed when it interacts with habit in predicting digital platform adoption. The study also reveals that environmental turbulence does not moderate the relationship between price value and behavioral intention. Practical implications: This study confirms that culinary businesses need to maximize digital platforms by improving the benefits, efficiency and reliability of their services. Marketing based on social influence, customer reviews and community collaboration is important to attract users. The user experience needs to be enhanced through attractive design and loyalty programs. Businesses must also maintain service quality and ease of access to ensure continued use. In an unstable environment, technology must be utilized as an adaptation tool to improve resilience and speed of response to market changes. Originality/value: This study adds the moderating variable of environmental turbulence, which is believed to have a combined effect on the relationship between exogenous and endogenous variables, with the aim of addressing the inconsistency of previous research findings.  This study also uses questionnaires distributed to micro and small businesses in Malang City, thereby producing research findings that are relevant to current conditions.
Digitalization and Openness as Determinants of Accounting Students’ Readiness for Ai-Based Systems Heri Enjang Syahputra; Hasibuan, Renika; Purba, Roberto Roy; Sitanggang, Rianto; Sipayung, Alfarozy
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.43149

Abstract

Objective: This study aims to analyze how digital exposure in the learning process and personality characteristics interact in shaping accounting students’ readiness to use Artificial Intelligence (AI) based accounting systems. The study integrates three main constructs digitalization of the learning environment (X1), the personality dimension of openness to experience (X2), and students’ psychological readiness (Z) into a unified structural model framework. This approach is developed to address the limitations of previous studies that generally examined these three variables separately, and therefore have not been able to comprehensively explain how digital technology exposure and individual characteristics simultaneously shape readiness to adapt to AI technology. Methodology/Approach: This study employs a quantitative approach with an explanatory research design aimed at testing the relationships among variables within the proposed model. A total of 150 accounting students from several universities in Indonesia participated as research respondents. Data were collected through structured questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The analysis stages included testing both the measurement model and the structural model, including indicator reliability, composite reliability, Average Variance Extracted (AVE), and discriminant validity using the Heterotrait–Monotrait Ratio (HTMT) approach. The structural model was evaluated through model fit indices such as SRMR and NFI, multicollinearity analysis using the Variance Inflation Factor (VIF), and model explanatory power through the R-square value and effect size (f²). To ensure the absence of common method bias, this study also applied the Harman single factor test and the full collinearity test. In addition, the testing of direct and indirect relationships, as well as the mediating role, was analyzed using the Variance Accounted For (VAF) calculation. Findings: The findings indicate that students’ readiness to adopt Artificial Intelligence (AI) based accounting systems is shaped through the interaction between digital learning exposure, the level of openness to experience, and students’ psychological readiness. A digitized learning environment contributes to enhancing students’ understanding and confidence when using AI-based tools, while the openness trait encourages the development of a more constructive attitude toward technological innovation. These findings affirm that readiness for AI implementation in accounting education is not determined solely by the availability of digital infrastructure, but is also strongly influenced by students’ emotional readiness and cognitive capacity. In this context, psychological readiness plays an important role as a connecting mechanism that transforms technological experiences and personality characteristics into actual adaptive capability. Practical Implications: This study provides recommendations for universities seeking to accelerate digital transformation in accounting education. Such efforts can be implemented through the development of AI integrated learning platforms, the optimization of Learning Management Systems (LMS), and the integration of cloud-based accounting applications into learning practices. In addition to strengthening technological infrastructure, educational institutions also need to pay attention to students’ psychological readiness, including the development of emotional regulation skills, the reduction of technology-related anxiety, and the enhancement of confidence in using AI based systems. Learning strategies should also consider students’ personality characteristics so that the process of technological adaptation can occur more effectively. Furthermore, improving lecturers’ competencies, providing AI literacy training, and establishing collaborations with industry are important steps to ensure alignment between academic competencies and technological demands in the workplace. Originality/Value:This study offers an integrative framework that simultaneously connects the digitalization of learning, personality factors, and psychological readiness in explaining readiness to adapt to AI an area that has rarely been comprehensively examined in accounting education research. The study not only strengthens the validity of theoretical pathways derived from the UTAUT theory, Big Five Personality, and Emotional Intelligence, but also provides a conceptual contribution by emphasizing the role of partial mediation as a key mechanism in shaping AI adaptation readiness among accounting students.

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