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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 564 Documents
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The Role of Public Accountability in Mediating The Effect of Social Capital on Village-Owned Enterprises Performance Suryanto, Rudy; Utami, Tiyas Puji; Darmawan, Rahmat; Fitriani, Khoirunnisa; Widiastuti, Harjanti
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.v16i1.41778

Abstract

Research Objective: This study aims to examine the effect of social capital on improving the performance of village-owned enterprises (VOEs) by considering public accountability as a mediator. Method/approach: This research is a survey research using questionnaires distributed directly to respondents. The data obtained consisted of 250 VOEs from Central Java Province, Indonesia. Sampling using purposive sampling technique. Data analysis was carried out using structural equation models. Results: The results showed that social capital has a positive effect on improving the performance of VOEs, and the results of public accountability partially mediate the effect of social capital on VOEs performance. Practice implications: Practically, the findings imply that strengthening social capital and public accountability need to be institutional strategies in the development of VOEs to improve performance and legitimize long-term sustainability. Originality/novelty: The novelty of this research lies in the placement of public accountability as a mediating variable that bridges the influence of social capital on VOEs performance within the Institutional Theory framework through the simultaneous integration of its three pillars: normative, cognitive-cultural, and regulative
Foreign Ownership and Transfer Pricing: The Moderating Role of Earnings Management Amelia Oktrivina Siregar; Susilawati, Susilawati; Astuti, Shinta Budi; Gino, Dustin
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.v16i1.41835

Abstract

Purpose: This study examines the impact of foreign ownership and earnings management on transfer pricing decisions in Indonesian manufacturing firms, with a focus on earnings management as a moderating variable. Methodology/approach: Analyzing panel data from 25 basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 using EViews 13. Findings: Foreign ownership significantly increases transfer pricing, consistent with multinational tax optimization strategies. Earnings management shows no significant effect on transfer pricing and does not moderate the relationship between foreign ownership and transfer pricing, indicating these factors operate independently. Practical implications: Policymakers should enhance international tax coordination and implement stricter transparency measures to curb profit shifting. Firms are encouraged to strengthen governance frameworks to align transfer pricing policies with operational needs and regulatory compliance. Originality/value: The study contributes to the discourse on corporate tax strategies in emerging markets, particularly about tax-base depletion and profit shifting (BEPS) risks.
Fraud Risk Assessment: Effects of Bias, Skepticism, and Complexity with Whistleblowing Climate as Moderator Gusti Muhammad Rizal; Dewi Diah Fakhriyyah; Afifudin
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.v16i1.42748

Abstract

Purpose: This study aims to examine the effects of unconscious bias, professional skepticism, and audit complexity on fraud risk assessment quality, and to evaluate the moderating role of whistleblowing climate within organizational audit settings. Methodology/approach: A quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) was applied to data collected from 70 internal auditors working in manufacturing firms in Gresik, Indonesia. The analysis included assessment of the measurement model and hypothesis testing for both direct and moderating effects. Findings: Results show that professional skepticism significantly improves the quality of fraud risk assessment. Conversely, unconscious bias and audit complexity have negative but statistically insignificant effects. Whistleblowing climate significantly moderates and enhances the influence of professional skepticism but does not moderate the effects of unconscious bias or audit complexity. Practical implications: Organizations should reinforce professional skepticism through structured training and strengthen ethical infrastructures, particularly whistleblowing systems, to support auditor judgment in fraud detection. Originality/value: This study integrates behavioral auditor factors with ethical organizational context, offering new empirical evidence on how whistleblowing climate interacts with auditor characteristics in shaping fraud risk assessment quality.
Green Accounting, GCG, and Firm Performance: Capital Structure Mediation and Firm Size Moderation Raditya Dheva Eka Setya Nugraha; Zulfikar; Triyono
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.v16i1.43135

Abstract

Purpose: This study aims to empirically measure the influence of green accounting and GCG on performance, with capital structure as a mediating variable and size as a moderating variable, across cyclical and non-cyclical sectors of companies listed on the IDX for the 2019-2023 period. Methodology/approach: This study uses a quantitative approach with partial least squares-structural equation modeling (PLS-SEM). Using purposive sampling to collect data observations of 41 companies in 5 years, with a total of 205 observations. Findings: green accounting does not directly affect performance, while GCG has a significant effect on performance and capital structure. Capital structure mediates the relationship between green accounting and GCG to performance. The size of the company does not moderate. Practical implications: Companies must optimize their capital structures and strengthen GCG to support sustainable investment; Green Accounting needs to be integrated into financial planning to improve the quality of sustainability reporting. Regulators and financial institutions are expected to incentivize and strengthen policies on capital structure that are relevant for companies. Originality/value: This study structurally examines green accounting and GCG on performance, with capital structure as a mediating variable and size as a moderating variable, a combination that has not been explored in prior studies.
The Effect of Firm Characteristics on Tax Avoidance with Liquidity as a Moderating Variable in Indonesian Firms Hidayatul Akma; Putra, I Nyoman Nugraha Ardana; Pituringsih, Endar
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.v16i1.43547

Abstract

Purpose: This study aims to analyze the effect of capital intensity, profitability, and leverage on tax avoidance, as well as to examine the role of liquidity as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology/approach: The research employed a quantitative associative approach using panel data regression with the Moderated Regression Analysis (MRA) technique. The sample consists of 151 companies (755 firm-year observations) selected through purposive sampling. Data were analyzed using the Fixed Effect Model based on Chow, Hausman, and LM tests. Findings: The results showed that profitability had a significant positive effect on tax avoidance, while capital intensity and leverage did not. Liquidity proved to be a pure moderator, weakening the effect of capital intensity and leverage on tax avoidance, but it was unable to moderate the effect of profitability. Practical implications: The findings highlight the importance for regulators to consider firms’ liquidity conditions when designing tax enforcement policies, as financially strong firms tend to show higher voluntary compliance. Originality/value: This study contributes by incorporating liquidity as a moderating variable in the relationship between internal firm characteristics and tax avoidance an approach rarely examined in prior Indonesian tax compliance research
Increasing Financial Inclusion of Generation Z Through Digital Literacy, Lifestyle, and Qris Mediated Path Analysis Indriana; Muhammad Yusuf; Lina Mariana; Asryanti; Nur Sandi Marsuni; Ismawati
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.v16i1.43835

Abstract

Purpose: This research aims to examine the role of digital literacy and lifestyle in strengthening financial inclusion among Generation Z, with the usage of the Quick Response Code Indonesian Standard (QRIS) as a mediating variable. Methodology/approach: This study employs a quantitative approach using a cross-sectional survey design. Data were composed from students of faculties of economics and business at several universities in South Sulawesi using purposive sampling techniques. Path analysis was applied to analyze the relationships among digital literacy, lifestyle, QRIS usage, and financial inclusion. Findings: The discoveries present that digital literacy and lifestyle have a significant influence on QRIS usage. Furthermore, QRIS usage plays a mediating role in strengthening the correlation between digital literacy, lifestyle, and financial inclusion among Generation Z. Practical implications: The outcomes give practical insights for policymakers, financial institutions, and educational institutions in constructing strategies to strengthen financial inclusion through digital payment systems targeting Generation Z. Originality/value: This study offers empirical evidence on the mediating part of QRIS in financial inclusion, an area that remains underexplored in the context of Generation Z in Indonesia.
The Solvency, Firm Size, and The Timeliness of Financial Reporting: Evidence From Energy Sector Companies Rizkia Chudri, Intan; Elviza; Aida Fitri; Nara Pristiwa; Maidar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.40833

Abstract

Purpose: This study aims to examine the effect of solvency and company size on the timeliness of financial reporting, both simultaneously and partially, in energy sector companies. Methodology/Approach: This research employs a quantitative approach using multiple linear regression analysis. The sample consists of 87 energy sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The study uses secondary data derived from published annual financial reports. Findings: The results indicate that solvency and company size simultaneously influence the timeliness of financial reporting. Partially, solvency has a negative effect on reporting timeliness, suggesting that companies with higher leverage levels tend to delay financial reporting. Conversely, company size has a positive effect, indicating that larger companies are more likely to report their financial statements in a timely manner. Practical Implications: The findings provide insights for investors, regulators, and company management regarding the importance of maintaining healthy financial structures and adequate organizational resources to ensure timely financial reporting. Originality/Value: This study contributes updated empirical evidence on the determinants of financial reporting timeliness within the energy sector context, particularly during the 2023–2024 period. It enriches the literature by examining solvency and company size as key financial characteristics influencing reporting discipline.
Knowledge to Action: How Digital Financial Literacy Shapes Investment Decisions of Generation Z Through Fintech Candera, Mister; Safitri, Ervita; RZ Muhammad Ferdi Saputra; Kasuwara, Citra
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.42776

Abstract

Purpose: This study aims to examine how digital financial literacy influences investment decision-making among Generation Z, with a focus on the mediating role of financial technology. Methodology/approach: This study uses a quantitative approach with data collection through questionnaires distributed to 254 Generation Z respondents in South Sumatra who actively use FinTech-based investment platforms. Data analysis was conducted using the Structural Equation Modelling (SEM-PLS) method to test the relationship between hypothesized variables Findings: The results show that digital financial literacy, represented by knowledge and attitude does not directly influence investment decisions (investment intention and action). Indirectly, digital financial literacy, represented by knowledge and attitude has a significant influence on investment decisions (investment intention and action) mediated by the use of financial technology. FinTech acts as a bridge that transforms knowledge into investment behavior. Practical implications: This research contributes to the development of digital financial behavior literature as well as practical implications for policymakers, educators, and FinTech companies in designing financial literacy programs and digital platforms that support responsible investment among the young digital generation. Originality/value: This study fills a gap in the literature regarding the link between digital financial literacy and investment decisions in the context of FinTech use.
The Determinants of Central Government Financial Report Quality In Indonesia: The Moderating Role of The Internal Control System Triana Meinarsih; Abdul Yusuf
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43168

Abstract

Purpose: This study examines the effects of accrual-based government accounting (SAP), the quality of the State Civil Apparatus (ASN), and public accountability on the quality of financial reports, with the Government Internal Control System (SPIP) as a moderating variable. Grounded in agency theory, the study frames government agencies as agents obligated to report accurately to the public as principal. Methodology/approach: A quantitative survey design was employed. Structured questionnaires were distributed via Google Form through official KPPN email channels and physical distribution at KPPN coordination meetings, to 518 respondents across 34 ministries and agencies managing APBN funds throughout Indonesia. Hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, encompassing outer model assessment (measurement model) and inner model assessment (structural model) with bootstrapping (5,000 subsamples) for significance testing. Sample adequacy was verified using G*Power 3.1. Findings: All three exogenous constructs — accrual-based government accounting, ASN quality, and public accountability — positively and significantly influence financial report quality (R² = 0.754). SPIP significantly strengthens the positive effects of accrual-based accounting and public accountability, but does not significantly moderate the effect of ASN quality. Practical implications: Leaders and stakeholders should strengthen SPIP implementation, improve ASN competencies through targeted accounting training, and enhance budget planning and accountability practices to produce higher-quality financial reports. Originality/value: This study contributes novel evidence from a large national sample of APBN-managing work units on the moderating role of SPIP, grounded in agency theory, within Indonesia's central government financial reporting context.
Financial, Responsibility, and the Environment: Unpacking the Drivers of Corporate Tax Avoidance Tarmidi, Deden; Hendro Paulus; Hidayah, Nurul; Muhyarsyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43948

Abstract

Purpose: This study aims to analyze the effect of profitability, Corporate Social Responsibility (CSR), and Carbon Emission Disclosure (CED) on tax avoidance in transportation companies listed on the Indonesia Stock Exchange (IDX), as well as to examine the role of leverage as a moderating variable. Methodology/approach: This study uses a quantitative approach with panel data obtained from financial reports and sustainability reports of companies in the transportation sector during the period 2020–2024. The research sample consisted of 28 companies with a total of 140 observations selected using purposive sampling. Data analysis was performed using panel data regression with the Random Effect Model (REM) and processed using EViews 13. Findings: The results show that profitability, as measured by Return on Assets (ROA) and Carbon Emission Disclosure (CED), has a positive and significant effect on tax avoidance, while CSR has no significant effect. Leverage does not moderate the relationship between profitability and tax avoidance, but it has been proven to strengthen the influence of CSR on tax avoidance and weaken the influence of CED on tax avoidance. The research model has a strong explanatory power for variations in tax avoidance. Practical implications: These findings have important implications for tax authorities and regulators to improve risk-based supervision by considering the financial performance, sustainability practices, and funding structure of transportation companies. For companies, the results of this study emphasize the need to align tax strategies with CSR practices and environmental transparency more consistently in order to avoid reputational and legitimacy risks amid increasing demands for transparency. Meanwhile, for investors, these findings provide a basis for assessing corporate governance quality by considering the interrelationship between sustainability, financial structure, and tax behavior. Originality/value: This study offers novelty by integrating profitability, CSR, and carbon emission disclosure into a single tax avoidance analysis framework and testing the role of leverage as a moderating variable in the transportation sector, which is still relatively understudied in the context of emerging markets such as Indonesia.

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