cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Oki Wahyu Setiawan
Contact Email
okiyusewan2020@gmail.com
Phone
+6281311722528
Journal Mail Official
reaksi@ub.ac.id
Editorial Address
Jl. MT. Haryono No.165, Ketawanggede, Kec. Lowokwaru, Kota Malang, Jawa Timur 65300
Location
Kota malang,
Jawa timur
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
 23   24   25   26   27 
An Analysis Of Perceived Usefulness, Perceived Ease Of Use, And Perceived Security On The Intention To Use Qris In Malang City Saleh, Ibadurrahman; Putri, Intan Lifinda Ayuning
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.2025.4.2.427

Abstract

This research quantitatively determines whether perceived usefulness, perceived ease of use, and perceived security affect the intention to use QRIS in Malang City. Bank Indonesia, as the regulator of financial and payment regulations, has issued a new payment instrument, QRIS, as a standardization of digital payment instrument applications based on QRCode. This research involves 105 respondents of established criteria, including age, gender and job, and data collected through questionnaires distributed through Google Forms. The data obtained are analysed by the Partial Least Square Structural Equation Modeling (PLS-SEM) processed by SmartPLS software. The results of this research exhibit that perceived usefulness, perceived ease of use, and perceived security affect the intention to use QRIS in Malang City. This research supports the TAM theory and can be a consideration for digital financial service providers in developing QRIS to provide added value to their services to consumers.
The Influence Of Green Accounting And Corporate Governance On Financial Performance With Csr Mediation Solicha, Nadiyatus; Adib, Noval
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.2025.4.2.433

Abstract

Implementing green accounting is potentially crucial in a company without a supporting corporate governance implementation. This study employs corporate social responsibility as a mediating variable to examine the impact of green accounting and corporate governance on financial performance. The research sample consists of 80 LQ45 companies listed on the Indonesia Stock Exchange for 2019-2022, selected using a purposive sampling technique. The study utilizes multiple regression and path analysis methods using the Eviews 12 application. The findings reveal that implementing green accounting and corporate governance has not significantly contributed to CSR disclosure and corporate financial performance. Furthermore, CSR disclosure cannot mediate green accounting and corporate governance on financial performance. This is attributed to companies aiming to maintain a favorable image among stakeholders by including environmental costs and implementing good governance mechanisms in their annual financial reports. However, these efforts have yet to secure legitimacy from stakeholders through CSR disclosures or enhance financial performance. Abstrak Penerapan green accounting dapat menjadi krusial apabila diimplementasikan pada perusahaan tanpa didukung oleh corporate governance yang baik. Penelitian ini menggunakan corporate social responsibility sebagai variabel mediasi untuk menguji pengaruh penerapan green accounting dan corporate governance terhadap kinerja keuangan. Sampel penelitian berjumlah 80 sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2019-2022 dengan metode purposive sampling. Penelitian ini menggunakan metode analisis regresi berganda dan analisis jalur dengan aplikasi Eviews 12. Hasil dari penelitian ini menunjukkan bahwa penerapan green accounting dan corporate governance belum mampu memberikan kontribusi yang signifikan terhadap pengungkapan CSR dan kinerja keuangan. Selain itu, pengungkapan CSR juga tidak dapat memediasi green accounting dan corporate governance terhadap kinerja keuangan. Perusahaan cenderung fokus pada tujuan untuk mendapatkan citra yang baik di mata stakeholder dengan mencantumkan biaya lingkungan serta mekanisme tata kelola yang baik dalam laporan keuangan. Penelitian ini menunjukkan bahwa penerapan green accounting dan corporate governance belum berhasil mendapatkan legitimasi dari stakeholder melalui pengungkapan CSR dan peningkatan kinerja keuangan.
The Effect Of Total Asset Turnover, Inventory Turnover And Receivable Turnover On The Stock Price Aswidisukma, Eling Shidqi; Iqbal, Syaiful
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.2025.4.2.434

Abstract

Stock prices reflect the value of the company. If the company is performing well, investors will take this as a positive signal to buy shares. This is in line with signal theory, which understands how the market reacts to information provided by the company in its decision-making. This study aims to test and analyze the effect of activity ratios, namely total asset turnover, inventory turnover, and receivable turnover, on the share prices of companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) in 2013 - 2022. The population of this study is 34 companies, and the sample of this study is 18 companies selected by purposive sampling method. The data used are secondary in the form of company financial reports published on the IDX website or the official website of each company. This study uses multiple linear regression data analysis techniques in the IBM SPSS Statistics 25 application. The results show that total asset turnover affects stock price, inventory turnover affects stock price, and receivable turnover affects stock price. Abstract Harga saham mencerminkan nilai dari perusahaan. Apabila perusahaan memiliki kinerja yang baik, investor akan menerima hal tersebut sebagai sinyal positif untuk membeli saham. Hal ini sejalan dengan teori sinyal yang memahami bagaimana pasar akan bereaksi dalam pengambilan keputusan terhadap informasi yang disampaikan oleh perusahaan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari rasio aktivitas, yaitu perputaran total aset, perputaran persediaan, dan perputaran piutang terhadap harga saham pada perusahaan sub sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) tahun 2013 – 2022. Populasi penelitian ini sebanyak 34 perusahaan dan sampel penelitian ini dipilih dengan metode purposive sampling sebanyak 18 perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang telah dipublikasikan pada situs BEI atau situs resmi masing-masing perusahaan. Penelitian ini menggunakan teknik analisis data regresi linear berganda pada aplikasi IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa perputaran total aset berpengaruh terhadap harga saham, perputaran persediaan berpengaruh terhadap harga saham dan perputaran piutang berpengaruh terhadap harga saham.
Analysis Of Production Costs Based On Full Costing And Variable Costing Methods Ar Rifaddini Zahida, Izka; Rahmanti, Virginia Nur
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.2025.4.2.438

Abstract

This research aims to analyze the process of calculating the cost of production of PT. Compare Metro Mesin to those based on the full and variable costing methods and determine which is proper for the company. This research applies a qualitative approach with a case study method, involving both qualitative data presented descriptively and quantitative data presented in numbers, collected through interviews and documentation studies. The research results exhibit that the cost of production is based on PT. Metro Mesin's calculation is the lowest compared to those based on variable costing and full costing. PT calculates the cost of production. Metro Mesin, full costing, and variable costing record Rp. 21,152,287, Rp. 27,702,858, and Rp. 24,410,209, respectively. This difference takes place for PT. Metro Mesin does not include utility costs as variable overhead costs. In contrast, the main difference between the full and variable costing methods is treating fixed overhead costs. Abstrak Penelitian ini menganalisis perhitungan harga pokok produksi pada PT Metro mesin yang merupakan perusahaan manufaktur, dengan membandingkan metode full costing dan variable costing. Kedua metode ini memiliki pendekatan yang berbeda dalam mengalokasikan biaya produksi. Studi kasus dilakukan dengan mengumpulkan data yang diperoleh melalui wawancara dan dokumen Perusahaan. Analisis komparatif digunakan untuk membandingkan hasil yang diperoleh dari kedua metode. Hasil penelitian menyatakan bahwa PT. Metro mesin menggunakan metode variable costing, namun perhitungan harga pokok produksinya belum mencakup seluruh komponen biaya, sehingga informasi mengenai harga pokok produksi belum terpenuhi dengan baik. Perbandingan kedua metode menunjukkan bahwa perhitungan harga pokok produksi dengan metode full costing menghasilkan harga pokok produksi yang lebih tinggi dibandingkan metode variable costing, perbedaan terjadi karena perlakuan terhadap biaya overhead tetap.  Hasil penelitian menunjukkan pentingnya memilih metode perhitungan harga pokok produksi yang tepat untuk mendukung keputusan yang diambil perusahaan secara strategis
The Effect Of Company Growth, Bankruptcy Risk, Audit Opinion, And Company Size On Delays In Financial Reporting By Property Companies On The Indonesian Stock Exchange Usama, Leny Nazila; Subekti, Imam
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.2025.4.2.439

Abstract

This study analyzes the effect of company growth, bankruptcy risk, audit opinion, and company size on the financial reporting delay of property companies listed on the Indonesia Stock Exchange (IDX) during 2019–2022. The data used in this research are secondary in the form of audited annual financial reports. A total of 180 samples were obtained using a non-participant observation method. Logistic regression analysis examined the relationship between the independent and dependent variables. The results indicate that company growth and bankruptcy risk do not significantly affect reporting delays. In contrast, audit opinion has a negative and significant effect, suggesting that an unqualified audit opinion reduces the likelihood of delayed reporting. Company size also has a considerable impact, indicating that larger companies tend to report their financial statements more punctually. These findings imply the crucial role of auditors and firm characteristics in promoting timely financial reporting as a form of transparency for investors and other stakeholders.
The Predicted Financial Distress in Indonesian Startups Before And During The Massive Layoffs Phenomenon Using Springate Model Arvianty, Atha Jauza; Andayani, Wuryan
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.2025.4.2.442

Abstract

Indonesia, ranked fifth globally for the number of startups, has experienced rapid growth in its startup ecosystem. However, this expansion faced significant challenges in 2022, marked by widespread layoffs, company closures, and bankruptcies. This research analyzes the financial distress of startup companies listed on the Indonesia Stock Exchange (IDX) during the mass layoffs of 2021 and 2022, using the Springate model. Employing a quantitative approach with purposive sampling, 15 startup companies were selected for analysis. Secondary data from financial reports obtained through the IDX was examined using the Springate model, along with descriptive statistics, normality tests, and the Wilcoxon Signed-Rank Test. The results indicate no significant difference in the financial distress levels of these companies before and during the mass layoffs. The findings suggest that financial distress, as measured by the Springate model, is not a determining factor in the occurrence of mass layoffs. This highlights the need to explore other factors contributing to such workforce reduction.
The Effect Of Profitability, Level Of Industry Type, Company Size, And Public Ownership On Sustainability Report Disclosure Of Companies Listed On Idx 2022 Brigitta Febriani; Sukoharsono, Eko Ganis
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.2025.4.2.444

Abstract

This research aims to find out the factors that influence the disclosure of sustainability reports, specifically profitability, type of industry, company size, and public share ownership. This research is quantitative research using secondary data in the form of sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the reporting year 2022, prepared in accordance with GRI Standards. Samples were taken using purposive sampling technique with a total sample of 97 samples. This research was analyzed using multiple linear regression analysis to determine the effect of the independent variable on the dependent variable. The results of this research are profitability, level of industry type, company size, and public ownership determine Sustainability Report disclosure. Companies with higher profitability, larger company size, and a larger portion of public share ownership will increase the disclosure of corporate sustainability information as a form of responsibility to stakeholders. Companies with high profile level of industrial type have the risk of causing environmental damage and affecting society results in increasing level of sustainability report disclosure to gain public legitimacy
Analysis Of Corporate Governance Mechanisms On Earnings Management In Indonesian Consumer Companies In 2018-2021 Safira, Nina Dhani; Rahman, Aulia Fuad
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.2025.4.2.451

Abstract

The existence of information asymmetry and the tendency to achieve certain interests cause stakeholders to practice Earnings Management. This study aims to obtain empirical evidence regarding the effect of good corporate governance mechanisms represented by the audit committee, managerial ownership, and independent board of commissioners on earnings management practices. Earnings Management is measured using Discretionary Accruals using the performed-matched method developed by Kothari. The research sample consists of 47 consumption sub-sector companies or non-cyclical consumer companies on the Indonesia Stock Exchange (IDX) in 2018-2021. Hypothesis testing was carried out using multiple regression analysis. The results showed that the audit committee and independent board of commissioners had a negative effect on earnings management. Meanwhile, managerial ownership does not affect earnings management. Future researchers are expected to consider additional variables that have more influence on earnings management, extend the observation period, and use different measurement models. Abstrak Adanya asimetri informasi dan kecenderungan untuk meraih kepentingan tertentu menimbulkan para pemegang kepentingan melakukan praktik Earnings Management. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh mekanisme good corporate governance yang diinterpresentasikan dengan komite audit, kepemilikan manajerial, dan dewan komisaris independen terhadap praktik earnings management. Earnings Management diukur dengan menggunakan Discretionary Accruals dengan metode performed-matched yang dikembangkan oleh Kothari. Sampel penelitian terdiri dari 47 perusahaan sub sektor konsumsi atau perusahaan consumer non-cyclical di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Pengujian hipotesis dilakukan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa komite audit dan dewan komisaris independent berpengaruh negatif terhadap earnings management. Sementara, kepemilikan manajerial tidak berpengaruh terhadap earnings management. Peneliti selanjutnya diharapkan untuk mempertimbangkan variable tambahan yang lebih berpengaruh terhadap earnings management, memperpanjang periode pengamatan, serta menggunakan model pengukuran yang berbeda.
Impact Of Erp and Firm Size on Performance: The Role of Organizational Capabilities Ainy, Wulan Nur; Harris, Lutfi
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.2025.4.2.454

Abstract

The business digitalization era has made many companies, including those in the consumer goods sector, adopt information technologies, one of which is Enterprise Resource Planning (ERP). Implementing the ERP system in the company's operational activities, in addition to company size, is anticipated to affect company performance. The process of company adaptation to digital transformation makes organizational capabilities considered to affect company performance. This study, as such, aims to analyze the effect of ERP system implementation and company size on the performance of consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period, with organizational capabilities as a moderating variable. The results of this correlational quantitative study exhibit that the ERP system implementation and company size affect company performance. Moderation results show that organizational capabilities strengthen the relationship between the ERP system implementation and company performance but cannot moderate the relationship between company size and performance.
The Effect Of Self Efficacy, E-Commerce And Accounting Information Systems On The Decision Of Accounting Program Alumni Of Universitas Palangkaraya To Become Entrepreneurs Emanuela, Anggi Indriany; Ludigdo , Unti
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.2025.4.2.482

Abstract

Entrepreneurship is one of the solutions for problems regarding unemployment, a widely- -discussed issue in Indonesia. Entrepreneurial intention nowadays can be fostered earlier, making new entrepreneurs from younger generations appear. The process of becoming an entrepreneur is affected by both internal and external factors. As the internal one comes from the individuals themselves, the external one is the individuals’ surrounding environments. E-commerce provides much ease and more advantages than the conventional concept of trade since the former enables information to be procured quicker and more completely without being limited by time and place. An accounting information system is a data processing tool for information seekers. This research aims to identify the effects of self-efficacy, e-commerce, and accounting information systems on how alumni of the accounting program of Universitas Palangkaraya make their decision to become entrepreneurs. This study uses primary data, which was harvested from questionnaires and analyzed using multiple linear regression. The results indicate that self-efficacy, e-commerce, and accounting information systems positively affect the decision to become entrepreneurs.

Page 25 of 32 | Total Record : 313

 23   24   25   26   27 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): REAKSI In press Vol. 4 No. 4 (2025): REAKSI Vol. 4 No. 3 (2025): REAKSI Vol. 4 No. 2 (2025): REAKSI Vol. 4 No. 1 (2025): REAKSI Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI) More Issue