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Oki Wahyu Setiawan
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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 312 Documents
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The Influence Of Financial And Non-Financial Company Information On Firm Value Gunawan, Raynaldi; Wulandari, Putu Prima
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.2025.4.3.546

Abstract

This quantitative study aims to examine the influence of financial and non-financial information on firm value in retail trade sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Financial data were used to measure firm size through total assets, number of employees, and number of retail branches, while business growth was assessed by calculating the annual percentage of asset growth. The non-financial information used includes the percentage of institutional ownership and the proportion of independent commissioners. Firm value was measured using the Tobin's Q ratio. Using a purposive sampling technique, 11 out of 37 companies were selected as the sample, resulting in 55 observational data points over five years. Secondary data from annual reports were analyzed using panel data regression with EViews 12 Student Version. This study finds that business growth does not affect firm value, while firm size, independent commissioners, managerial ownership, and institutional ownership significantly influence firm value.
Determinants Of Going Concern Audit Opinion: Company Size As A Moderation Variable Pakilaran, Emanuela Yovita; Imam Subekti
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.2025.4.3.550

Abstract

This study aims to demonstrate the effect of leverage, company growth, and mandatory disclosure on going concern audit opinions, with company size as a moderating variable. The issue addressed is the uncertainty faced by companies in maintaining their survival, particularly amidst the economic conditions following the Covid-19 pandemic. The purpose of this study is to provide empirical evidence regarding the influence of these factors on going-concern audit opinions and to explore the role of company size in moderating this influence. The population in this study was all companies listed on the IDX during 2021-2023. The sample was selected using a purposive sampling method, resulting in 131 manufacturing companies. The method used was Hierarchy Regression Analysis, which found that leverage had a positive effect, company growth and mandatory disclosure had no effect. Company size is proven to strengthen the influence of company growth and mandatory disclosure on going concern audit opinion, but does not moderate the influence of leverage on going concern audit opinion.
The Effect Of Profitability, Liquidity, And Non Debt Tax Shield On Capital Structure Dewi Nazilatul Karimah; Alam, Muhammad Dimar
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study is motivated by the importance of financing decision-making in companies, which is closely related to managerial efficiency and agency cost control, as explained in Agency Theory. The purpose of this study is to examine the effect of profitability, liquidity, and non-debt tax shield on capital structure in consumer goods companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses a quantitative approach, secondary data obtained through purposive sampling, and panel data regression analysis. The results showed that profitability has a negative, significant effect on capital structure, while liquidity has a positive, but insignificant, effect. In contrast, the non-debt tax shield has a positive and significant impact. The findings support the agency perspective that firms tend to rely on internal financing or consider non-debt tax benefits to mitigate potential conflicts between managers and shareholders. The implications of this study show the importance of capital structure as a managerial control tool and the need to consider firm internal variables in determining the optimal financing composition to minimize agency costs and maximize firm value.
The Influence Of Financial Literacy, Self-Control, E-Wallet, And Social Media On Financial Management Of Brawijaya University Students Michella, Agatha Kessie; T, Sutrisno
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.2025.4.3.553

Abstract

This study aims to analyze the influence of financial literacy, self-control, e-wallet, and social media on the financial management of accounting students of the Faculty of Economics and Business, Universitas Brawijaya. This research uses multiple regression analysis with SPSS. Sampling was conducted using a purposive sampling method. The number of respondents collected and used as research data for testing was 321 university students. The analysis shows that financial literacy, self-control, and social media have a positive influence on students' financial management. However, e-wallets did not have a significant impact on students' financial management. This study contributes to the development of the Theory of Planned Behavior by explaining how three dependent variables influence intentions in financial management and can provide practical insights to students and society for improving the quality of their financial management. Furthermore, the results of this study could serve as a foundation for universities in designing financial education programs for students.
The Influence Of The Board Of Directors’s Size, Independent Board Of Commissioners, Audit Committee, Managerial Ownership, Institutional Ownership, And Foreign Ownership On Firm Value Hasnah, Alfilailatul; Wulandari, Putu Prima
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 study aims to examine the effect of the board of directors’ size, independent board of commissioners, audit committee, managerial ownership, institutional ownership, and foreign ownership on firm value measured by Tobin's Q. The unit of analysis in this study includes all company sectors listed on the Indonesia Stock Exchange (IDX) in 2023. The sample was selected using purposive sampling, resulting in 179 companies. The data analysis method employed is multiple regression analysis using Statistical Product and Service Solutions (SPSS) version 24. The results indicate that independent commissioners, audit committees, managerial ownership, institutional ownership, and foreign ownership have significant positive effects on firm value, whereas board size has a significant negative impact. These findings suggest that firm value can be enhanced by increasing the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership, and foreign ownership. However, a larger board size may reduce firm value.
The Effect Of Independent Commissioner Proportion, Green Investment, And Leverage On Carbon Emission Disclosure Maharani, Putri Dewi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study analyzes the effect of independent commissioner proportion, green investment, and leverage on carbon emission disclosure. The sample consists of 15 companies in the transportation, logistics, and automotive subsectors listed on the Indonesia Stock Exchange, observed from 2021 to 2023, yielding 45 purposively selected data points. Multiple linear regression analysis was conducted using SPSS Statistics 25 to test the hypotheses. The results indicate that both independent commissioner proportion and green investment have a positive effect on carbon emission disclosure, while leverage shows no significant effect. These findings highlight the role of robust corporate governance and environmental investment in enhancing corporate accountability on carbon-related practices.
Tax Avoidance in Consumer Non-Cyclicals Companies in Indonesia : Board Gender Diversity, Executive Characters, Executive Compensation, and Family Ownership Maharani, Dhela Gulfianti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study empirically examines the effect of board gender diversity, executive character, executive compensation, and family ownership on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. This quantitative research utilizes secondary data from 136 sample companies, selected through a purposive sampling method and accessed from www.idx.co.id. The results of the multiple regression analysis performed in IBM SPSS 26 indicate that executive character and family ownership have a positive and significant effect on tax avoidance, while executive compensation has a negative and significant effect. Meanwhile, board gender diversity has no effect on tax avoidance.
Influence Of Corporate Governance Mechanisms On Financial Statement Fraud With Audit Quality As Moderating Variabel Rohmawati, Siti Nur Aini; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Financial statement fraud is a serious issue in the business world that can harm shareholders and other stakeholders. This study aims to examine the influence of corporate governance monitoring mechanisms, specifically board of commissioners’ recommendations and meeting frequency, on financial statement fraud, with audit quality as a moderating variable. The data were obtained from infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Multiple linear regression analysis using SPSS 26 reveals that both the board of commissioners’ recommendations and the frequency of board meetings have a negative and significant effect on financial statement fraud. However, audit quality does not significantly moderate the relationship between those governance mechanisms and fraud. These findings contribute to the corporate governance and auditing literature by emphasizing the importance of effective internal monitoring.
Factors Affecting Financial Statement Fraud In State-Owned Enterprises Listed On The Idxbumn20 Index In 2018-2022 Based On The Fraud Pentagon Theory Satria, Bayu Dwi; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to determine whether Financial Target, Ineffective Monitoring, Change in Auditor, CEO’s Education, and Frequent Number of CEO’s Picture affect financial statement fraud. The samples of this research include 14 IDXBUMN20 companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022, selected through purposive sampling. The data are analyzed by logistic regression processed by IBM SPSS Statistics 22 software. The result of this research exhibit that Ineffective Monitoring and CEO’s Education affect financial statement fraud while Financial Target, Change in Auditor, and Frequent Number of CEO’s Picture do not affect financial statement fraud.
Market Reaction To The Publication Of Key Audit Matters (KAMs) Atina Karima
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.2025.4.3.566

Abstract

Auditing Standard (SA) 701 establishes the auditor's responsibility to communicate Key Audit Matters (KAMs) in the independent auditor’s report. This study aims to analyze the market reaction to the publication of Key Audit Matters, as measured by Abnormal Return (AR) and Trading Volume Activity (TVA). The research employs an event study method with a one-sample t-test, observing a window of five days before and after the KAMs announcement. The sample was selected randomly using simple random sampling and the Slovin formula, comprising 280 companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with a total of 450 audited financial reports observed. Based on Signalling Theory, the researcher categorized KAMs into three types based on their informational content: KAMs disclosing positive information, KAMs disclosing negative information, and KAMs disclosing non-value-added information to the market. The results indicate a positive market reaction to the publication of KAMs containing positive information, a negative market reaction to those containing negative information, and no significant market reaction to KAMs that provide no added informational value.

Page 30 of 32 | Total Record : 312

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