Articles
312 Documents
<![CDATA[Factors Influencing Audit Delay ]]>
<![CDATA[Ramadhan, Alif Rizki]]>;
<![CDATA[Saraswati, Erwin]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2025.4.2.505
<![CDATA[Timely financial information allows management to make quick and accurate business decisions. Delays in financial reports can lead to decisions based on data that is not up-to-date and have negative consequences for the company. Understanding the factors that influence the delay in submitting financial reports is very important to improve efficiency in making business decisions. This study aims to test and obtain empirical evidence regarding factors that affect audit delay as seen from company size, solvency, KAP size, and audit committee. This study uses data from 100 non-primary consumer goods companies listed on the IDX for the 2020-2022 period, which are determined using a purposive sampling method with data collection techniques using the archival method, which is carried out by collecting financial reports from each sample company. Furthermore, the data analysis technique used is multiple linear regression analysis. This study supports the signaling theory that company size and audit committees have a decreased effect on audit delay, and solvency has an increased effect on audit delay. This study has not been able to prove the relationship between KAP size on audit delay. This study recommends that auditors conduct audits effectively and efficiently so as to reduce audit delay. Regulators impose strict sanctions on companies that are late in issuing financial reports in order to create a deterrent effect.]]>
<![CDATA[Implementation Of Accounting Information Systems And Internal Control Of Msme ]]>
<![CDATA[Kurniawan, Ivan]]>;
<![CDATA[Rachman, Helmy Aulia]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research was conducted to design a cash receipt system and internal controls for Kartini Helm, which previously relied on a simple system and encountered several operational challenges. Before system design, it is essential to conduct an analysis based on the foundational Technology Acceptance Model to determine Kartini Helm's readiness to adopt the new system. This study utilizes a descriptive qualitative approach, drawing on primary and secondary data collected through observations, interviews, and documentation at Kartini Helm. The results indicate that the current cash receipt procedures at Kartini Helm lack structure, and data processing is neither sufficiently effective nor efficient. Implementing the proposed accounting information system for cash receipts will clarify the structure and responsibilities within each function, ensuring that data recording and storage processes are secure and systematically organized in line with established procedures.]]>
<![CDATA[The Effects of Financial Literacy, Digital Payment, Business Experience, and Financial Inclusion on the Performance of Micro-Sub Sector MSMEs in Malang City (A Study of MSMEs Fostered by Rumah BUMN) ]]>
<![CDATA[Benidektus Ragil Wahyu Dimas Prasetyo]]>;
<![CDATA[Iwan Triyuwono]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2025.4.2.514
<![CDATA[The objective of quantitative descriptive this research is to identify the effects of financial literacy, digital payment, business experience, and financial inclusion on the performance of micro-sub sector MSME in Malang. The descriptive approach was used as this study elucidates the variables examined from certain phenomena by interpreting figures. From the population of 3,560 micro-sub sector MSMEs fostered by Rumah BUMN, 97 were selected as the samples via non-probability sampling method and purposive sampling technique. The research instruments have been tested for validity and reliability, and the acquired data have been assessed through classical assumption test and multiple linear regression; all statistical processes were performer in SPSS version 25.0. This study finds that financial literacy, digital payment, experience, and financial inclusion have positive and significant impacts on the performance of micro-sub sector MSMEs in Malang. This finding highlights the importance of financial literacy improvement and payment technology adoption in MSME performance enhancements and the cruciality of financial institutions’ support to boost MSME’s financial inclusion.]]>
<![CDATA[The Effects Of Perceived Usefulness, Perceived Ease Of Use, And Trust On The Intention To Use Alfagift E-Grocery ]]>
<![CDATA[Isnurratna Sigita Hasanah]]>;
<![CDATA[Roekhudin]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2025.4.2.519
<![CDATA[The rapid development of technology in Indonesia has transformed consumer behavior, with more people turning to digital platforms for shopping. As one of the country's largest retail companies, Alfamart has responded to this shift by developing Alfagift e-grocery. This study aims to analyze the factors influencing the intention of Malang City residents to use Alfagift. The Technology Acceptance Model (TAM) was adopted with an additional variable, trust. Using purposive sampling, 138 Malang City residents were selected as the respondents, and the data were collected through Google Forms questionnaires. The results of the analysis indicate that perceived usefulness, perceived ease of use, and trust positively influence the intention to use Alfagift e-grocery. This study provides an empirical contribution to understanding the influence of the Technology Acceptance Model, particularly perceived usefulness, perceived ease of use, and trust, on the adoption of e-grocery technology.]]>
<![CDATA[Analysis The Determinants Of Going Concern Audit Opinion ]]>
<![CDATA[Listi, Risma Kumara]]>;
<![CDATA[Amirya, Mirna]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2025.4.2.520
<![CDATA[The company's financial performance affects the provision of going concern audit opinion. Opinions related to business continuity given by auditors to companies are one of the bases for decision making for stakeholders. This study seeks to determine the effect of profitability, leverage, prior audited opinion, company size, and audit quality on the provision of going concern audit opinion. This study uses logistic regression analysis method. In accordance with the research criteria, the sample in this study amounted to 152 samples. The research object in this study is non-primary consumption companies, clothing and tourism sub-sectors listed on the Indonesia Stock Exchange for the period 2020-2023. This study found that profitability and prior audited opinion have a positive effect on going concern audit opinion. Meanwhile, leverage, company size, and audit quality have no significant effect on going concern audit opinion.]]>
<![CDATA[Analysis Of Internal Control System In The Revenue Cycle (Case Study Of Pt Btj Farma) ]]>
<![CDATA[Rijal, Muhammad Khoerur]]>;
<![CDATA[Firmanto , Yuki]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2025.4.2.521
<![CDATA[This study aims to determine and analyze the implementation of internal control in the revenue cycle of PT Berkah Tio Jaya Farma based on COSO (Committee of Sponsoring Organization of Treadway Commission). This type of research is qualitative research using a descriptive research approach. The analysis method in this study is by literature study by studying literature related to the internal control system in the revenue cycle, interviews and direct observation. The results of the study stated that there were several weaknesses in internal control, from 87 focus points from COSO, 56 focus points had not been applied to the revenue cycle of PT BTJ Farma. The elements with the most deficiencies were in the risk assessment element and the monitoring element. The conclusion is that the Control variable and the Efficiency variable need to be prioritized for improvement by the company because these variables have many weaknesses and their role is very vital for the implementation of the revenue cycle of PT BTJ Farma.]]>
<![CDATA[Analysis Of Determinants That Affect Earnings Quality In Transportation, Logistics, And Trans-portation Infrastructure Operator Companies ]]>
<![CDATA[Putri, Shafa Firzani Azzahra]]>;
<![CDATA[Wijayanti, Anita]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2025.4.2.522
<![CDATA[This research examines the key determinants affecting earnings quality in logistics and transportation companies listed on the Indonesia Stock Exchange during the 2018-2022. The study employs panel data regression analysis using EViews 12 software. The dataset comprises annual financial reports from selected companies, incorporating company size, profit growth, profitability, liquidity, and managerial and institutional ownership. The findings reveal that company size, profitability, and liquidity positively and significantly influence earnings quality. Conversely, managerial and institutional ownership do not demonstrate a statistically significant effect. Furthermore, the COVID-19 pandemic has significantly impacted earnings performance within this sector, particularly in notable shifts in profitability and liquidity. These findings underscore the critical role of financial management in sustaining and enhancing earnings quality. Consequently, companies should refine their profitability and liquidity strategies to ensure profit stability and bolster financial transparency, making them more appealing to investors and other stakeholders. This study offers a novel contribution by assessing the impact of the COVID-19 pandemic on earnings quality in the transportation and logistics sector. This area has received limited attention in prior research.]]>
<![CDATA[Comparison of Average Abnormal Return and Average Trading Volume Activity Among LQ45 Companies Before and After the 2024 Indonesia Presidential Election ]]>
<![CDATA[Ari Kurnianto]]>;
<![CDATA[Prastiwi, Arum]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2025.4.2.529
<![CDATA[This study examines the impact of the 2024 Indonesian Presidential Election on the Indonesian capital market through an analysis of Average Abnormal Return (AAR) and Average Trading Volume Activity (ATVA) on LQ45 index stocks. Using the event study method, this study compares the periods before and after the presidential election to identify changes in market behavior. Statistical testing results indicate no significant differences in AAR and ATVA during the observation period, suggesting that investors do not view the presidential election as an event influencing investment decisions. This finding confirms the efficient market theory, where political information is fully reflected in stock prices. However, sectoral analysis reveals heterogeneous responses, with the healthcare and basic materials sectors showing distinct patterns. The contribution of this research is to provide empirical evidence of the efficiency of the Indonesian capital market and to identify variations in sectoral responses to political events.]]>
<![CDATA[Optimizing Financial Performance and The Value of Energy Companies Through the Implementation of Enterprise Resource Planning ]]>
<![CDATA[Devli Ananda Putra]]>;
<![CDATA[Erwin Saraswati]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2025.4.3.421
<![CDATA[This research evaluates the effect of Enterprise Resource Planning (ERP) implementation on the financial performance and firm value of energy sector companies listed on the Indonesia Stock Exchange. The research background highlights the importance of the ERP system's role in upgrading operational efficiency and company productivity, especially in the energy sector, which plays a vital role in national economic growth. This research examines the relationship between ERP and two dependent variables (return on investment and Tobin's Q), while controlling for company size, leverage, and company age. This research uses secondary data from the financial statements and annual reports of energy sector companies listed on the IDX between 2019 and 2022, and analyzes them using multiple linear regression. The findings indicate that ERP implementation has a significant positive effect on the ROI of energy sector companies, but does not affect the Tobin's Q ratio. These findings support the Resource-Based View theory, have implications for investors and company management, and help fill gaps in the existing literature.]]>
<![CDATA[The Effect of Going Concern Opinions on Stock Prices With Auditor Reputation as A Moderator ]]>
<![CDATA[Dewantoro, Wisnu Ari]]>;
<![CDATA[Rustam, Akie Rusaktiva]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/reaksi.2025.4.3.430
<![CDATA[An important consideration for investors before making investment decisions is that going-concern audit opinion is a critical warning about the company's future viability. This research is a quantitative study with a causal study approach. As such, this research examines the effect of going-concern audit opinions on stock prices with auditor reputation as a moderating variable. The samples include 128 data from 32 manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2022, selected through purposive sampling. The purposive sampling method was used to obtain a representative sample meeting the testing criteria, ensuring that the analysis results could address the research problem. Furthermore, the results of the hypothesis testing using Linear Regression Analysis and Moderated Regression Analysis (MRA) exhibit that going-concern audit opinion negatively affects stock prices, and the auditor's reputation cannot moderate the effect of going-concern audit opinion on stock prices. Abstrak Opini audit going concern dapat menjadi pertimbangan penting bagi investor sebelum melakukan keputusan investasi karena opini audit going concern dapat menjadi peringatan penting mengenai kelangsungan hidup perusahaan di masa depan. Penelitian ini dilakukan untuk menguji pengaruh penerimaan opini audit going concern terhadap harga saham dengan reputasi auditor sebagai variabel pemoderasi. Penelitian ini menggunakan metode purposive sampling dengan total sampel 128 yang terdiri dari 32 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2022. Hasil pengujian hipotesis menggunakan Analisis Regresi Linier Sederhana dan Moderated Regression Analysis (MRA) menunjukkan bahwa penerimaan opini audit going concern berpengaruh negatif terhadap harga saham. Sedangkan reputasi auditor sebagai variabel pemoderasi tidak mampu memoderasi pengaruh opini audit going concern terhadap harga saham.]]>
