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Oki Wahyu Setiawan
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reaksi@ub.ac.id
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INDONESIA
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 313 Documents
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An Analysis Of Cigarette Company Stock Price Difference Before And After The Excise Rate Increase (A Study Of Cigarette Companies Listed On The Idx) Fadhilah Dzikrulla Akbar; Prastiwi, Arum
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.2025.4.1.474

Abstract

Cigarette excise increases in Indonesia have occurred every year starting from 2012. This year the government has increased cigarette excise rates by 10%. Increasing cigarette excise rates, which are included in government policy every year, can be one of the reasons for changes in share prices, especially in cigarette companies. Information before investing is very important for investors before making a decision. This research aims to determine differences in share prices in cigarette companies listed on the Indonesia Stock Exchange in 2023. This research is a comparative type of research that uses secondary data with documentation collection techniques. The analysis technique used in this research is Wilcoxon Signed Ranks. The research results show that there is a difference in the share price of Cigarette Companies before the increase in excise prices and after the increase in excise prices. After the announcement of the increase in cigarette excise prices, shares of cigarette companies experienced a decline.
Audit Toolandlinkedarchivesystem(Atlas) User Behavior Analysis Using Technology Acceptance Model(Tam) Martanto, Bayu Prayoga; Firmanto, Yuki
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.2025.4.1.475

Abstract

This study aims to explain the Audit Tool and Linked Archive System (ATLAS) user behavior through Technology Acceptance Model (TAM). This study employs explanatory method to explain user behavior, and includes 35 samples of both accounting students and public accounting firm auditors in Malang. The study results exhibit that there are positive effects of perceived ease of use on perceived usefulness, perceived ease of use on user behavior, user behavior on intention to use, perceived usefulness on intention to use, and intention to use on actual use. This study also finds that perceived usefulness has no positive effect on user behavior.
The Dimensions Of The Fraud Pentagon In Academic Fraud Behavior: A Case Study Of Accounting Students At Brawijaya University Dhandi Fahriza; Ayu Fury Puspita
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.2025.4.1.476

Abstract

This study aims to analyze the influence of the fraud pentagon on students' academic dishonesty behavior using a quantitative approach on 100 accounting students at Brawijaya University. The data collection technique was conducted through questionnaire distribution using the purposive sampling method. The data analysis technique employed was multiple linear regression analysis with the assistance of SPSS 27. The results of this study indicate that the variables of pressure, opportunity, rationalization, and capability have a significant effect on students' academic dishonesty behavior. In contrast, arrogance does not have a significant effect. This is evidenced by the t-test, where the significance value of arrogance is 0.058. These findings support the application of the Fraud Pentagon Theory in an academic context, providing important implications for educational ethics policies.
The Influence Of Perceived Convenience, Perceived Useful-ness, And Perceived Risk On Interest In Using E-Commerce Taufik R., Fikha Zahirah; Harris, Lutfi
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.2025.4.1.479

Abstract

The rapid development of information and communication technology has transformed how people perform activities, including business transactions. This study aims to analyze the influence of perceived ease of use, perceived usefulness, and perceived risk on the intention to use e-commerce. The theoretical framework is based on the Technology Acceptance Model (TAM) and Perceived Risk Theory. Data were collected through questionnaires distributed to 119 Accounting students at Universitas Brawijaya and analyzed using multiple linear regression with IBM SPSS 29. The findings indicate that perceived ease of use and perceived usefulness significantly affect the intention to use e-commerce, highlighting the importance of simplicity and efficiency in encouraging technology adoption. In contrast, perceived risk does not significantly influence intention, suggesting that risks such as fraud or product mismatches are not major barriers for users. This study validates TAM and provides practical insights for businesses to improve e-commerce platforms, particularly by focusing on ease of use and utility. Future research should explore additional factors like trust and user experience to deepen the understanding of e-commerce adoption.
Factors Affecting Audit Delay (An Empirical Study On Lq45 Listed Companies From 2020 To 2022) Hardjowono, Theofani Eka Putri; Fachriyah, Nurul
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.2025.4.1.481

Abstract

This research aims to determine the relationship between independent variables, namely audit complexity, company type, profitability, and company size, with the dependent variable audit delay. The objects of the study are companies listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 index during the period from 2020 to 2022. The research conducted falls under quantitative research, utilizing secondary data as samples. Using purposive sampling technique and multiple linear regression analysis with SPSS, the results indicate that factors such as industry type and profitability significantly influence audit delay. Meanwhile, audit complexity and company size do not affect audit delay.
The Effects of Income Smoothing, Earnings Persistence, Leverage, And Firm Size On Earnings Response Coefficient Fatin Husna Amalia; Aulia Fuad Rahman
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.2025.4.1.484

Abstract

This research aims to prove the impacts of income smoothing, earnings persistence, leverage, and firm size on the earnings response coefficient among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2020-2023 period. Using the purposive sampling technique, 46 companies were selected as the sample, resulting in 184 financial reports as the observation data. The results of the panel data regression lead to findings that earnings persistence and firm size positively influence the earnings response coefficient and that income smoothing and leverage do not impact the earnings response coefficient. These findings can be used by the companies as foundations for their effort to enhance transparency, earnings stability, and credibility in the market.  
Factors Influencing User Adoption Of E-Payment: A Study Of Linkaja In Institut Teknologi Telkom Purwokerto Mundita Assandy, Agil; Ganis Sukoharsono, Eko
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.2025.4.1.489

Abstract

The increasing use of e-payment systems emphasizes the need to understand the factors that drive user adoption, as these systems provide efficient and convenient financial transactions. This study explores the determinants influencing the adoption of LinkAja at Institut Teknologi Telkom Purwokerto (ITTP) in 2023, utilizing the Technology Acceptance Model (TAM). Key constructs analyzed include perceived usefulness, ease of use, trust, risk, attitude, and behavioural intention. The study involved a population from ITTP, with a sample of 100 participants selected through convenience sampling. A quantitative approach was employed, collecting data via structured questionnaires and analyzing it using Partial Least Squares (PLS) modelling. The findings indicate that perceived usefulness, ease of use, and trust positively and significantly influence attitudes, which in turn affect the behavioural intention to adopt e-payment systems. On the other hand, perceived risk did not significantly impact user attitudes, likely due to increasing trust in digital platforms. These results highlight the need to design e-payment systems that are user-friendly, transparent, and trustworthy. Providers are advised to focus on enhancing utility, ease of understanding, and reliability to foster positive user attitudes and encourage adoption.
The Alternative Methods of Recording, Recognizing, and Reporting Tether (Usdt) Crypto Assets Based on Ifrs Standards Lolang, Vito Sahaya Immanuel; Irianto, Gugus
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.2025.4.1.493

Abstract

This study aims to identify the most relevant alternative accounting treatment for the recording, recognising, and reporting the cryptocurrency, Tether (USDT), a fiat-backed stablecoin, by IFRS standards. The research method utilised is a literature review of relevant articles published between 2018 and 2024, obtained through Google Scholar, which were subsequently analysed. The findings suggest that the most suitable approach for the recording, recognition, and reporting of the cryptocurrency, Tether (USDT), is through the application of IFRS IAS 2 about inventory. Dance to IAS 2 (PSAK 14).
The Impact Of Board Diversity On Financial Performance And Sustainability Performance Of Mining Companies In Indonesia Megakusuma, Zahra Shabira; Fitriasari , Rizka
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.215

Abstract

The diversity of the board of directors is often seen as an indicator of whether a company has good governance or whether it may reduce the quality of governance, which can ultimately affect both the company's financial performance and sustainability performance. This study aims to examine the effect of board diversity on financial and sustainability performance, focusing on board members' educational backgrounds and expertise. The study employs multiple regression analysis as its analytical method. The sample consists of mining sector companies listed on the Indonesia Stock Exchange for 2016-2021. The results indicate that educational background does not have a significant partial effect on financial performance, as measured by ROA (P-value 0.918) and ROE (P-value 0.631), nor on sustainability performance (P-value 0.087). Similarly, the expertise of the board of directors does not have a significant partial impact on the same performance indicators, namely ROA (P-value 0.496), ROE (P-value 0.945), and sustainability performance (P-value 0.135). The implications of this study suggest that the education and expertise of the board of directors in accounting and finance are not key determinants in influencing the performance of mining companies. Therefore, companies should consider other governance factors that may have a greater impact on financial and sustainability performance. Abstrak Adanya keberagaman dalam papan dewan direksi menjadi tolak ukur apakah perusahaan memiliki tata kelola yang baik atau justru mengurangi kualitas tata kelola yang nantinya akan berefek pada kinerja keuangan dan kinerja keberlanjutan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh diversitas dewan direksi terhadap kinerja keuangan dan kinerja keberlanjutan, dengan menggunakan latar belakang pendidikan dan keahlian dewan direksi. Penelitian ini menggunakan metode analisis regresi berganda sebagai teknik analisis. Adapun sampel penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Hasil penelitian menunjukkan bahwa latar belakang pendidikan tidak memberikan pengaruh signifikan secara parsial terhadap kinerja keuangan yang diukur dengan ROA (P-value 0,918) dan ROE (P-value 0,631), serta tidak berpengaruh terhadap kinerja keberlanjutan perusahaan (P-value 0,087). Demikian pula keahlian dewan direksi tidak berdampak signifikan secara parsial pada indikator kinerja yang sama, yaitu ROA (P-value 0,496), ROE (P-value 0,945), dan kinerja keberlanjutan perusahaan (P-value 0,135). Implikasi dari penelitian ini menunjukkan bahwa faktor pendidikan dan keahlian dewan direksi di bidang akuntansi dan keuangan bukan penentu utama dalam memengaruhi kinerja perusahaan pertambangan, sehingga perusahaan perlu mempertimbangkan faktor lain dalam tata kelola yang berpengaruh lebih besar terhadap kinerja keuangan dan keberlanjutan.
Analysis Of The Fraud Triangle Elements As Determinants Of Financial Shenanigans Risk Potential In Companies Listed In The Non-Banking Lq45 Index For The 2019-2021 Period Wulandari, Sarah Ayu; Irianto, Gugus
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.302

Abstract

Financial shenanigans refer to deceptive acts by a company to make the company’s financial condition and performance appear good, stable, and interesting to users. As such, this research aims to quantitatively determine the empirical evidence of the effect of the fraud triangle elements on the financial shenanigans' risk. The population includes non-banking companies listed on the stock index of LQ45, from which 75 samples are selected through purposive sampling and analyzed by multiple linear regression utilizing SPSS ver.26. The results of the research exhibit that the financial need has a positive effect on financial shenanigans risk potential. In contrast, the effective monitoring and the change of external auditor do not affect financial shenanigans risk potential.

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