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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 313 Documents
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The Effect of the Quality of Shopee's Cash on Delivery (COD) Service on Net Benefits with User Satisfaction as an Intervening Variable (A Case Study of Shopee E-Commerce Sellers) Jannah, Nur Aini Raudhatul; Lutfi Harris
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.437

Abstract

This study aims to analyze and explain 1) the effect of cash on delivery (COD) service quality on user satisfaction, (2) the effect of user satisfaction on net benefits, (3) the effect of COD service quality on net benefits, and (4) the effect of “COD cek dulu” service quality on net benefits with user satisfaction as an intervening variable. The study employs a quantitative explanatory approach, using a purposively selected sample of 115 respondents and data collected via a survey distributed via Google Forms. The data are analyzed using the Structural Equation Model (SEM) in SmartPLS 4.1. The results exhibit that (1) COD service quality affects user satisfaction, (2) user satisfaction affects net benefits, (3) COD service quality does not affect net benefits, and (4) “COD cek dulu” service quality affects net benefits with user satisfaction as an intervening variable.
The Effect of Commissioner Board’s Characteristics, Risk Management Committee, And Auditor's Reputation on The Risk Management Disclosure D, Sabrina Rizki Febriyanti N; Ghofar, Abdul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.453

Abstract

This study aims to analyze the effect of commissioner board characteristics, risk management committee, and auditor reputation on risk management disclosure. The samples are selected through purposive sampling technique, resulting in 141 secondary data of the annual reports of consumer goods companies in 2019-2021 analyzed by multiple linear regression and robustness test as the additional test. The results exhibit that commissioner board size and risk management committee have a positive effect on risk management disclosure; commissioner board gender diversity, commissioner board educational background, and auditor reputation have no effect on risk management disclosure. The robustness test reveals consistent results with that of the major test, as such, the study model is robust.
Financial Performance Differences Based on Capital Structure in Indonesian Fmcg Companies (2019-2023) Khikmah, Putri Ainul; Tojibussabirin, Muhammad
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.460

Abstract

This study examines differences in financial performance based on different capital structure levels in Fast Moving Consumer Goods (FMCG) companies operating in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023. A quantitative approach was used using financial ratios obtained from secondary data of five selected companies. The Kruskal-Wallis test was applied as a non-parametric alternative to ANOVA because the data did not meet the assumptions of normality and homogeneity. The results showed significant differences in Return on Assets (ROA) and Return on Equity (ROE) among the Debt to Equity Ratio (DER) categories. In contrast, no significant difference was observed in Net Profit Margin (NPM). These findings emphasize the importance of capital structure decisions in enhancing certain aspects of financial performance in the FMCG industry.
The Interest Of Accounting Students To Become External Auditors Mafazah, Syifa Nur; Baridwan, Zaki
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This quantitative study aims to explore the factors influencing accounting students’ interest in pursuing a career as an external auditor. It examines the impact of labor market considerations, social values, professional training, family environment, and gender. The research employed a purposive sampling technique, selecting 111 accounting students from the seventh to fourteenth semester at the Faculty of Economics and Business, Universitas Brawijaya (DAFEB UB), who had completed internships as external auditors. Data was collected through Google Form questionnaires and analyzed using IBM SPSS 26 software. The findings reveal that labor market considerations, professional training, and family environment have a positive influence on the students' career interest in becoming external auditors. On the other hand, social values and gender were found to have a negative impact on their career interest. This study hopes that students will actively engage in their coursework and participate in training or seminars both at the university and outside of it. This is important to help ease their career development after graduation by enhancing the competencies they have gained, supported by relevant stakeholders.
Factors Affecting The Profitability Of Consumer Goods Manufacturing Companies In The 2018-2022 Period Andra Aprillia Ayu Triana; Amirya, Mirna
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.471

Abstract

Profitability reflects the ability of a company to generate profits measured by the companies’ success and management effectiveness. If the company’s profitability is stable, then investors will trust the company and remain interested in continuing to invest. As such, this study quantitatively examines the effect of company size, capital structure, sales growth, and working capital turnover on profitability. The population of this study includes 50 consumer goods manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2022, from which the samples of 13 companies of established criteria are selected through purposive sampling, and 65 secondary data are obtained The results exhibit that company size has no effect on profitability, capital structure has a negative and significant effect on profitability, sales growth has a positive and significant effect on profitability, and working capital turnover has a negative and insignificant effect on profitability.
The Effect Of Environmental Management Accounting And Business Strategy On Environmental Performance Carissa, Davina Salsabilla In'am; Andayani, Wuryan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.487

Abstract

Along with increasing environmental challenges and demands for corporate sustainability, industries in the manufacturing sector face pressure to implement environmentally responsible practices. The purpose of this study is to analyze the effect of environmental management accounting and business strategy on environmental performance in manufacturing companies, with green innovation as a moderating variable. This research method uses ordinal logistic regression analysis. The research sample is 32 manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during the period 2020-2023. The results showed that companies that implement environmental management accounting well tend to have better environmental performance. In addition, companies with high business strategies tend to have better environmental performance. However, if green innovation is applied simultaneously with environmental management accounting and business strategy, it will reduce environmental performance. This is because, there is a decoupling to gain legitimacy from society. Although companies may adopt environmental standards and green innovations but if not implemented effectively, this may result in limited impact on the company's environmental performance.
Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Tax Avoidance Naurah Balqis Hafsari; Ludigdo, Unti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.490

Abstract

The objective of this research is to assess and elucidate the effects of corporate social responsibility (CSR) disclosure and good corporate governance (GCG) on tax avoidance. As the corporate governance was proxied by institutional ownership, independent commissioners, and board of directors, the social and environmental responsibility was measured using the 2021 GRI Universal Standard and POJK number 51/POJK.03/2017. Through purposive sampling, 30 energy companies listed in the Indonesia Stock Exchange during the 2021-2023 period were selected as a result, 90 samples were obtained. The results of the data analysis using multiple linear regression suggest that CSR and GCG simultaneously influence tax avoidance, that CSR positively affects tax avoidance, that institutional ownership and number of board of directors positively influence tax avoidance, and that independent commissioners have no impact on tax avoidance. The findings of this research confirm the Agency Theory, which implies that improvements in corporate governance help overcome agency problems, and the Stakeholder Theory, which states that companies need to prioritize the interests of all stakeholders in order to achieve long-term success.
The Effect Of Environmental Social Governance (Esg) Disclosure On Company Financial Performance With Company Size As A Moderating Variable Arfiyan, Islam Samodra; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.491

Abstract

This study aims to analyze and obtain empirical evidence on the impact of Environmental, Social, and Governance (ESG) disclosure on companies' financial performance, utilizing firm size as a moderating variable. The research population comprises companies from the infrastructure, energy, industrials, basic materials, and properties & real estate sectors listed on the Indonesia Stock Exchange during the 2018-2022 period, totaling 408 companies. This study employs simple linear regression and Moderating Regression Analysis methods. The findings indicate that ESG disclosure has a negative effect on companies' financial performance. The moderation results reveal that firm size attenuates the negative impact of ESG disclosure on financial performance. Further analysis uncovers that ESG disclosure has a significantly positive effect on companies' financial performance two periods after disclosure, despite firm size weakening the relationship between ESG disclosure and financial performance. The implications of this study demonstrate that increased ESG disclosure leads to higher costs incurred by the company, thereby reducing financial performance. In the long term, two periods following ESG disclosure, the company receives favorable evaluations from stakeholders and gains legitimacy from society, resulting in improved financial performance.
The Effect of Financial Performance, Audit Committee, And Sharia Supervisory Board On Return On Assets (Sharia Commercial Banks) Faisal, Mohamad; Rosidi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.492

Abstract

This study aims to analyze the effect of operational costs on operational income (BOPO), financial to deposit ratio (FDR), capital adequacy ratio (CAR), productive asset quality (KAP), minimum statutory reserve (GWM), audit committee (KA), and sharia supervisory board (DPS) on the return on assets (ROA) of Islamic commercial banks. Using quantitative analysis, this study involves 48 samples from 8 Islamic commercial banks over the 2017-2022 period, selected using the purposive sampling method. Based on agency theory and fundamental analysis, the study finds that FDR has a positive effect on ROA, while BOPO and KAP have a negative effect. However, this study fails to prove the effect of CAR, GWM, KA, and DPS on the ROA of Islamic commercial banks.
The Impact of Sustainability Reporting on Financial Performance: A Study Case of Indonesian Industry Company Ramadhani, Fadhila Puput; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.495

Abstract

The purpose of this research is to analyze the impact of sustainability report disclosure on the financial performance of Indonesian industrial companies. This research presented here utilizes a sample of 91 GRI-Standard sustainability reports from 20 industrial companies registered with the NSCR (National Center for Sustainability Reporting) in the years 2019 to 2022. The data used in this study is secondary data, and the sample is drawn from a list of companies that frequently provide sustainability reports with the help of multiple regression analysis to the test hypothesis. The findings of this study show that only aggregate disclosure of sustainability reports, disclosure of the economic dimension, and disclosure of the social dimension impacted the financial performance of industrial companies this indicates that if the company incurs costs related to these aspects, it will improve its image among stakeholders and potential investors. Disclosure of the environmental dimension has no impact on the financial performance of industrial companies because the items produced by the company affect the company itself and are not felt immediately by all stakeholders, the existence or absence of items specified in the disclosure of environmental performance does not affect the rise and fall of financial performance.

Page 27 of 32 | Total Record : 313

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