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Oki Wahyu Setiawan
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reaksi@ub.ac.id
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Jl. MT. Haryono No.165, Ketawanggede, Kec. Lowokwaru, Kota Malang, Jawa Timur 65300
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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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The Effect Of Non-Debt Tax Shield, Asset Structure And Growth Opportunities On Capital Structure With Compa-ny Size As Moderating Variable Maria Gratia; Arum Prastiwi
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.2025.4.4.568

Abstract

The debt-to-equity ratio serves as a key indicator for assessing a company's financing policy. Rising interest rates increase the cost of debt, thereby influencing corporate financing decisions. This quantitative study aims to examine the effect of non-debt tax shield, asset structure, and growth opportunity on the debt-to-equity ratio of infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, with firm size acting as a moderating variable. The sample selection was conducted using the purposive sampling method, resulting in 104 observations. The data were analyzed using SPSS version 25. The results show that non-debt tax shield has a negative effect on the debt-to-equity ratio, while asset structure has a positive effect on the debt-to-equity ratio. Firm size weakens the negative effect of non-debt tax shield on the debt-to-equity ratio and strengthens the positive effect of asset structure on the debt-to-equity ratio. On the other hand, growth opportunity does not affect the debt-to-equity ratio, and firm size does not moderate the relationship between growth opportunity and the debt-to-equity ratio. These findings highlight the importance of carefully managing the debt-to-equity ratio to ensure that financing decisions support the company's financial stability.
Implementation Of Tax Planning As An Effort To Reduce Company Income Tax Liabilities (Case Study Of Pt X) Regina Nadya Wira Shaharani; Iqbal, Syaiful
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.2025.4.4.573

Abstract

This study aims to give some tax planning alternative schemes that could be implemented at PT X to save its corporate income taxes. This study uses a qualitative approach with PT X’s financial report for 2022 and 2023 as research objects. This study results on three tax plan alternative schemes that minimize corporate income taxes of PT X. The first scheme is done by changing PT X’s inventory valuation method, from FIFO to the average method. The second scheme is done by maximalizing software amortization costs which have never been calculated. The third scheme is done by allocating employee allowance cost to scholarship program on corporate social responsibility cost. The combined-strategy scheme is done by implementing three strategies in every scheme all at once. These schemes are compared to determine the best tax-saving recommendation using the tax retention rate calculation. As the calculation result the best scheme to implement by PT X is combined-strategy scheme with its tax retention rate of 89%.
The Effect Of Green Accounting, Corporate Social Responsibility, And Good Corporate Governance On Firm Value Amanta, Wafiqah Sakhi; Puspita, Ayu Fury
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

This study aims to examine the effects of green accounting, corporate social responsibility, and good corporate governance, as reflected in managerial ownership, institutional ownership, and audit committees, on firm value. Variable firm value using the price-to-book-value ratio. This study is a quantitative study using secondary data obtained from the company's financial and sustainability reports. The study sample was determined using purposive non-probability sampling, comprising 14 companies listed on the SRI KEHATI Index of the Indonesia Stock Exchange during the period 2020 to 2024 that had accessible and complete data for all variables. Data analysis was conducted using multiple linear regression in SPSS version 26. The results indicate that green accounting, along with good corporate governance as reflected in managerial and institutional ownership, has a significant influence on firm value. In contrast, corporate social responsibility and good corporate governance, as reflected through the audit committee, do not have a substantial impact on firm value.
The Effect Of Corporate Social Responsibility On Company Performance With Goog Corporate Governance As A Moderating Variable Kenneth Nathanael; Andayani, Wuryan
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

This study aims to examine the effect of Corporate Social Responsibility (CSR) on the performance of Kompas 100 Index companies for the 2021–2023 period, as measured by Return on Assets (ROA), with moderation by Good Corporate Governance (GCG), proxied by managerial ownership. The inconsistency of previous research results and the importance of CSR in business strategy form the background of this study. Panel data regression using the Random Effect model is applied to 135 observations from 45 companies over three years. The results show that CSR has no significant effect on ROA, managerial ownership has no significant effect on ROA, and GCG does not moderate the relationship between CSR and ROA. These findings indicate that CSR disclosure and managerial ownership do not significantly improve company financial performance. The limitation of this study lies in the low Adjusted R² value (4.18%). Therefore, future research should consider additional variables, such as leverage and Return on Equity (ROE), to enhance the relevance of the findings.
The Influence Of Financial Distress, Operational Complexity, Audit Opinion, And Audit Tenure On Audit Delay Sianipar, Maria; Sudarma, Made
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

This study aims to provide empirical evidence on the factors influencing audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The independent variables used in this quantitative study are financial distress, operational complexity, audit opinion, and audit tenure. The sample was selected using purposive sampling, with data obtained from publicly accessible financial statements and annual reports. The data were analyzed using multiple linear regression in SPSS version 25. The results indicate that audit opinion has a significant negative effect on audit delay, whereas financial distress, operational complexity, and audit tenure have no significant effect.
The Influence Of Environmental, Social, And Governance Disclosure, Board Gender Diversity, And Firm Size On Financial Performance Farel Adira Putra; Putri, Intan Lifinda Ayuning
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

Previous studies on the relationship between ESG, board gender diversity, firm size, and financial performance still leave many research gaps. Accordingly, this quantitative study examines the influence of environmental, social, and governance (ESG) disclosure, board gender diversity, and firm size on the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. This sector was selected due to its significant contribution to the national economy and substantial environmental and social challenges. Secondary data, including financial statements and sustainability reports, were collected from 84 energy companies selected through purposive sampling. Panel data regression analysis using EViews 12 shows that ESG disclosure and firm size positively and significantly affect financial performance, while board gender diversity does not have a significant effect. These findings underscore the importance of ESG transparency, board gender diversity, and firm size in enhancing legitimacy, accountability, and competitiveness, ultimately driving financial performance.
The Effect Of Non-Performing Financing, Financing To Deposit Ratio And Return On Assets On Mudharabah Financing Chandra Triyantono, Irvan; Rahmanti, Virginia Nur
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

This quantitative study analyzes the effects of Non-Performing Financing (NPF), Financing-to-Deposit Ratio (FDR), and Return on Assets (ROA) on mudarabah financing in Islamic commercial banks listed on the Indonesia Stock Exchange during the 2021-2024 period. From a population of four banks, two were selected as samples using purposive sampling. The data were analyzed using descriptive statistics and linear regression with a bootstrapping approach. The results indicate that Non-Performing Financing (NPF) and Return on Assets (ROA) do not affect mudarabah financing, while the Financing-to-Deposit Ratio (FDR) has a negative and significant effect on mudarabah financing. Simultaneously, Non-Performing Financing (NPF), Financing-to-Deposit Ratio (FDR), and Return on Assets (ROA) affect mudarabah financing. These findings do not fully support asymmetric information theory and financial intermediation theory but confirm that intermediation effectiveness, risk management, and profitability jointly determine banks’ capacity to distribute profit-sharing financing, particularly mudarabah financing.
Analysis Of Company Performance Using The Balanced Scorecard Method (Case Study At Pt Pln Indonesia Power Unit Bisnis Pem-bangkitan Saguling) Fadya, Zayana; Roekhudin
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

This study aims to analyze and evaluate the performance of PT PLN Indonesia Power Unit Bisnis Pembangkitan (UBP) Saguling using the Balanced Scorecard approach. The research employs a case study method with a descriptive-comparative analysis. The data used in this study consists of performance measurement results from the company over the 2021–2023 period. The findings indicate that the Balanced Scorecard applied to performance measurement has been adapted to include five new perspectives: financial and market, customer, product and process effectiveness, workforce focus, leadership, governance, and corporate social responsibility. This approach differs from the original Balanced Scorecard concept. However, aligning the Balanced Scorecard with the company’s strategic plan has enabled a more comprehensive assessment of performance. The analysis results show that PT PLN Indonesia Power UBP Saguling has achieved a “Platinum” or “Outstanding” rating in its performance evaluation, reflecting the effectiveness of the Balanced Scorecard implementation within the company.
Interpreting Profit Among Workers In The Creative Industry: Phenomenological Study At Pt Utero Kreatif Indonesia Salsabiilla, Shofi; Mulawarman, Aji Dedi
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

This qualitative study aims to explore and understand workers’ consciousness regarding the interpretation of profit from the perspective of the creative economy industry. Using a phenomenological approach, data were collected through observation, document studies, and in-depth interviews with workers at PT Utero Kreatif Indonesia, a brand consultant and creative agency located in Malang City. Data analysis was conducted through phenomenological reduction. The findings indicate that profit is not perceived merely as material gain. Creative workers reveal six meanings of profit: profit as a means of payment, profit as savings, profit as motivation in running a business, profit as awareness and trust, profit as a form of service, and profit as a medium for education. Creative workers view profit as the value derived from the processes and outcomes of creative work, social relationships, learning, and professional responsibility. This study offers further theoretical contributions, affirming that profit is a social construct influenced by work experiences, organizational culture, and individual awareness within the context of the creative industries.
Determinants Of Financial Statement Fraud Indications Using The Beneish M-Score Model In The Indonesian Infrastructure Sector Zaen, Nadya Syahira; Fachriyah, Nurul
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

This quantitative study aims to provide empirical evidence on the influence of earnings management, leverage, audit committee characteristics, and audit quality on financial statement fraud indicators, as measured by the Beneish M-Score model. Secondary data were collected from 55 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, selected through purposive sampling, resulting in a final sample of 143 observations. Panel data regression using the Common Effect Model (CEM) was applied with EViews 13. The results show that earnings management positively affects financial statement fraud indications, the audit committee negatively affects these indications, while leverage and audit quality have no significant effect on financial statement fraud indications

Page 31 of 32 | Total Record : 313

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