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Oki Wahyu Setiawan
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reaksi@ub.ac.id
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Reviu Akuntansi, Keuangan, dan Sistem Informasi
Published by Universitas Brawijaya
ISSN : -     EISSN : 29646030     DOI : http://dx.doi.org/10.21776/reaksi
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information Systems.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 238 Documents
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The Analysis Of the Effect of Carbon Emission Disclosure, Company Growth, And Leverage on Firm Value During and After the Covid-19 Pandemic Rambe, Fitria Intan Miranda; Akie Rusaktiva Rustam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.431

Abstract

For its importance, optimizing firm value is conducted through environmental disclosures and overcoming environmental damage. This study aims to determine and examine the effect of carbon emission disclosure, company growth, and leverage on firm value during and after the COVID-19 pandemic. The population includes all mining companies listed on the Indonesia Stock Exchange between 2020 and 2023, from which the samples of 76 data from 19 companies based on established criteria are selected through purposive sampling and analyzed by multiple regression. The results show that company growth has a positive effect on firm value in the overall period and the period after the COVID-19 pandemic but has no effect during the COVID-19 pandemic. Carbon emissions and leverage disclosure do not affect firm value during and after the COVID-19 pandemic. Abstrak Mengoptimalkan nilai perusahaan merupakan hal penting yang dapat dilakukan dengan melakukan pengungkapan lingkungan dan langkah-langkah untuk mengatasi kerusakan lingkungan. Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh pengungkapan emisi karbon, pertumbuhan perusahaan, dan leverage terhadap nilai perusahaan saat dan setelah pandemi Covid-19. Metode content analysis digunakan untuk mengukur variabel pengungkapan emisi karbon dengan mengamati dan menganalisis laporan tahunan atau laporan keberlanjutan perusahaan yang dipilih untuk penelitian ini. Penelitian ini menggunakan debt ratio sebagai metrik untuk mengukur leverage dan Total Asset Growth Ratio untuk pertumbuhan perusahaan.  Populasi penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Dengan metode purposive sampling diperoleh sampel sebanyak 76 data dari 19 perusahaan yang memenuhi kriteria. Data analisis menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa pertumbuhan perusahaan berpengaruh positif terhadap nilai perusahaan pada periode keseluruhan dan periode setelah pandemi Covid-19, tetapi tidak berpengaruh pada periode saat pandemi Covid-19. Pengungkapan emisi karbon dan leverage tidak berpengaruh terhadap nilai perusahaan saat dan setelah pandemi Covid-19.
Factors Influencing Accounting Students’ Career Choice As Public Accountants Purwandika, Lendy Dara; Putri, Intan Lifinda Ayuning
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.435

Abstract

This study aims to determine the effect of internship experiences, income, work environment, and labor market considerations on accounting students' career choice as public accountants. The population in this study was all active accounting students of Universitas Brawijaya. The samples include 126 respondents of accounting students of Universitas Brawijaya based on established criteria, selected through the purposive sampling technique. The results of the data analysis by multiple regression processed by IBM SPSS 25 software exhibit that work environment and labor market considerations positively affect student career choice as public accountants, whilst the internship experience and income have no effect on accounting student career choice as public accountants. The implications of this study are useful as considerations for accounting students in choosing their careers and considerations for universities and the government to improve the quality of education and teaching.
The Influence Of Gender, Financial Literacy, And Usage Lifestyle E-Wallet Against Consumptive Behavior Muhammad Ridho Hidayat; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.450

Abstract

This study aims to examine the effect of gender, financial literacy, and the use of e-wallets on the consumptive behaviour of undergraduate students of Accounting, Universitas Brawijaya, class of 2020-2023. This study includes the samples of 93 students selected through non-probability sampling with purposive sampling. It involves primary data collected through digital questionnaires utilizing Google Forms, measured by the Likert scale. Instrument testing, classical assumption testing, and hypothesis testing are applied to analyse the data. The results of this study exhibit that gender and financial literacy do not affect consumptive behaviour, while the use of e-wallets has a significant effect on consumptive behaviour. The results of this study are expected to provide valuable contributions in the academic scope, especially in understanding the theories on consumptive behaviour and the demographic factors that affect these theories. This research is expected to contribute more knowledge to the public about the phenomenon of consumer behaviour and help the public to be able to control themselves from consumer behaviour. Abstrak Penelitian ini bertujuan untuk menguji pengaruh gender, literasi keuangan, dan gaya hidup penggunaan e-wallet terhadap perilaku konsumtif. Lingkup penelitian ini mencakup mahasiswa S1 Akuntansi Universitas Brawijaya angkatan 2020-2023. Metode pengambilan sampel menggunakan teknik non-probability sampling dengan pendekatan purposive sampling dan ditentukan sampel sebanyak 93 orang. Data yang digunakan adalah data primer yang diperoleh dari kuesioner digital google form dengan skala likert. Metode pengujian penelitian  yang digunakan dalam penelitian ini adalah uji instrumen, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa gender dan literasi keuangan tidak berpengaruh terhadap perilaku konsumtif, sedangkan gaya hidup berpengaruh dan signifikan terhadap perilaku konsumtif. Hasil penelitian ini diharapkan dapat memberikan kontribusi yang berharga dalam lingkup akademis, terutama dalam pemahaman mengenai teori teori yang berhubungan dengan perilaku konsumtif serta faktor demograsi yang mempengaruhi teori tersebut. Penelitian ini diharapkan dapat memberikan pengetahuan lebih pada masyarakat mengenai fenomena perilaku konsumtif dan memmbantu masyarakat untuk dapat mengendalikan diri dari perilaku konsumtif.
The Effect of Good Corporate Governance on Earnings Management in Manufacturing Companies Listed on The Idx Nuril Mufidah; Tuban Drijah Herawati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.452

Abstract

Earnings management causes the presentation of financial statements to be irrelevant to the actual condition of the company. Earnings management carried out by managers can harm shareholders. Conflicts of interest and information asymmetry cause earnings management. One effort that can be made to prevent earnings management is through the implementation of good corporate governance. This study aims to test and obtain empirical evidence of the effect of good corporate governance with the proxy of managerial ownership, audit firm size, and audit committee on earnings management. This study uses a quantitative approach by collecting secondary data in the form of annual reports. The population studied was manufacturing companies listed on the IDX. The total sample was 55 companies selected using the purposive sampling method. The data analysis method used multiple regression analysis with the help of IBM Statistical Package for Social Science (SPSS) software. The results of the study indicate that audit firm size has a negative and significant effect on earnings management. Managerial ownership and audit committees do not have a significant effect on earnings management. This study shows investors and companies the importance of good corporate governance in reducing earnings management actions. Abstrak Manajemen laba menyebabkan penyajian laporan keuangan menjadi tidak relevan dengan kondisi perusahaan yang sebenarnya. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh good corporate governance dengan proksi kepemilikan manajerial, ukuran KAP, dan komite audit terhadap manajemen laba. Penelitian ini menggunakan pendekatan kuantitatif dengan melakukan pengumpulan data sekunder berupa laporan tahunan. Populasi yang diteliti adalah perusahaan manufaktur yang terdaftar di BEI. Total sampel adalah 55 perusahaan yang dipilih dengan metode purposive sampling. Metode analisis data menggunakan analisis regresi berganda dengan bantuan software IBM   Statistical   Package   for   Social   Science (SPSS). Hasil penelitian menunjukkan bahwa ukuran KAP memiliki pengaruh negatif dan signifikan terhadap manajemen laba. Kepemilikan manajerial dan komite audit tidak berpengaruh signifikan terhadap manajemen laba. Studi ini menunjukkan kepada investor dan perusahaan mengenai pentingnya good corporate governance untuk mengurangi tindakan manajemen laba.
An Analysis Of Benefits In Sharia Perspective Of The Application Of Profit-Sharing Method On Mudharabah Savings Nuur Rizka Putri Darmawanti; Virginia Nur Rahmanti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.461

Abstract

The study aims to explain the reasons for applying the savings scheme in the Mudharabah contract and the reasons for applying the profit-sharing method to the profit sharing of Mudharabah savings at KJPRI Brawijaya University. This research uses a qualitative method. The object of this research is the Savings and Loan Division of the Republic of Indonesia Employee Services Cooperative, Brawijaya University, Malang. This research uses a qualitative approach with a case study method. Data collection was conducted using a preliminary survey and source triangulation. The results showed that the reason KJPRI UB applied the Profit-Sharing method to Mudharabah savings was that Profit Sharing was considered more fair and humanitarian because the profits shared with members had been reduced by COGS and expenses or net profit, so that the existing expenses were charged to both parties, namely the owner of the capital (shahibul maal) and the business manager (mudharib).
The Effect of Profitability, Leverage and Firm Size on Carbon Emission Disclosure Jihan Amanda Pasya; Fitriasari , Rizka
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.464

Abstract

This study examines the effect of profitability, leverage, and firm size on the carbon emission disclosure of energy companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 observation period. The sample includes 57 data according to the criteria from 19 companies selected through purposive sampling. The data of financial statements are analyzed quantitatively by multiple linear regression utilizing SPSS 25 software. The results of this study exhibit that profitability has a positive effect on the carbon emission disclosure, firm size has a positive effect on the carbon emission disclosure, and leverage does not affect the carbon emission disclosure. Abstrak Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap carbon emission disclosure pada perusahaan industri Energi di Bursa Efek Indonesia (BEI) untuk periode pengamatan 2020-2022. Teknik pemilihan sampel yang digunakan oleh purposive sampling yang menghasilkan 19 perusahaan dengan total sampel sebanyak 57 yang sesuai dengan kriteria yang telah ditentukan. Penelitian ini merupakan penelitian kuantitatif dngan memanfaatkan data yang diperoleh pada laporan keuangan. Penelitian ini menggunakan analisis regresi linear berganda sebagai metode dengan bantuan aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif terhadap carbon emission disclosure, sedangkan leverage tidak memilik pengaruh terhadap carbon emission disclosure.
The Effect Of Accounting Conservatism, Profit Management, Capital Intensity, And Thin Capitalization On Tax Avoidance Rifani, Labibah Ayudita; Subandi, Hendi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.465

Abstract

Tax avoidance is an effort made by the company to reduce the amount of tax payable by legal means. This study aims to examine the effect of factors in accounting conservatism, earnings management, capital intensity, and thin capitalization on tax avoidance. The study used 110 samples from primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2018-2022, based on purposive sampling. The results of this study indicate that accounting conservatism and earnings management have a positive influence on tax avoidance. Meanwhile, capital intensity harms tax avoidance, while thin capitalization does not. This study has implications for various parties, including the regulator. The results indicate that tax regulations need to be strengthened to minimize opportunities or loopholes in regulatory weaknesses exploited by companies to conduct tax avoidance.
An Analysis Of Survival Strategies During The Covid-19 Crisis Based On Michael Porter's Strategic Framework Wilen, Shareen Virginia; Adib, Noval
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.467

Abstract

This study aims to understand how PT. Using Michael Porter's strategic framework, Bina Busana Internusa survived during the COVID-19 pandemic. The research uses a qualitative method with a case study approach, where interviews were conducted with four key people, including managers and the company's COO. The results show that PT. Bina Busana Internusa focused on a cost leadership strategy during the crisis, while differentiation was mostly ignored because production had stopped due to the pandemic. This made it hard for the company to create unique products during that time. These findings support Michael Porter's theory about survival strategies in a competitive market. The study also suggests that the company should improve its digital capabilities and, when the situation gets better, focus on product innovation and expanding its market to become competitive again. The findings revealed that cost efficiency successfully reduced the company's losses compared to initial projections, making it a strategic reference for other companies facing similar challenges in the future.
The Effect Of Enterprise Resource Planning System Implementation On Company Value Devi, Ika Oktaviana; Subroto, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.469

Abstract

Abstract: The declining share price of food and beverage subsector companies, as indicated in the average price book value, poses a challenge that requires attention. As such, this study aims to test and analyze the effect of implementing an enterprise resource planning system on company value. The samples include 31 public companies in the food and beverage subsector listed on the Indonesia Stock Exchange between 2020 and 2023, selected through purposive sampling. The secondary data in this study are analyzed quantitatively using linear regression, which is processed by SPSS software. The results show that implementing the enterprise resource planning system positively affects company value. This study provides empirical evidence of the resource-based view theory, explaining that companies can achieve competitive and sustainable advantages by utilizing information technology. This research can also be used as a consideration for investors who want to invest in companies that implement enterprise resource planning systems. Abstrak: Harga saham pada perusahaan subsektor makanan dan minuman mengalami penurunan yang dapat dilihat melalui nilai rata-rata price book value. Hal tersebut menjadi masalah yang perlu diperhatikan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan sistem enterprise resource planning terhadap nilai perusahaan. Sampel penelitian ini diperoleh dari perusahaan publik subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling. Data sekunder digunakan dengan total sampel sejumlah 31 perusahaan mulai tahun 2020 sampai 2023. Pengolahan data dilakukan menggunakan metode analisis regresi linear dengan software SPSS. Hasil penelitian menunjukkan bahwa penerapan sistem enterprise resource planning berpengaruh positif terhadap nilai perusahaan. Penelitian ini memberikan bukti empiris teori resource based view yang menjelaskan bahwa perusahaan dapat mencapai keunggulan kompetitif dan berkelanjutan dengan memanfaatkan sumber daya perusahaan berupa teknologi informasi. Penelitian ini juga dapat digunakan sebagai bahan pertimbangan investor untuk memilih investasi pada perusahaan yang menerapkan sistem enterprise resource planning.
The Effect Of Sustainability Report Disclosure On Profitability In Banking Companies Listed On The Indonesia Stock Exchange Simamora, Masrowaty Rebecca; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.1.473

Abstract

The fluctuating profitability of banking companies in recent years is reflected on the ROA percentage during the 2017-2022 period. This study aims to determine the effect of sustainability report disclosure on profitability, involving 78 samples from 26 banking companies listed on the Indonesia Stock Exchange between 2021 and 2023, selected through purposive sampling based on established criteria. The secondary data collected from annual reports and sustainability reports are analyzed quantitatively by multiple regression processed by Statistical Package for Social Science (SPSS) software. The test results exhibit that the sustainability report disclosure for economic and environmental aspects has no effect on profitability, while that for social aspect has a positive effect on profitability. The results of this study strengthen the legitimacy theory which provides empirical evidence that the disclosure of social aspects in the sustainability report can increase profitability.

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