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 238 Documents
 7   8   9   10   11 
Pendekatan Fraud Hexagon Theory Untuk Menganalisis Potensi Kecurangan Laporan Keuangan Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Pasaribu, Ruth Christiana; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.123

Abstract

This study aims to examine the fraud hexagon theory elements consisting of stimulus, opportunity, rationalization, capability, arrogance, and collusion to analyze potential financial statement fraud. The population of this study includes the entire financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2021, from which 260 samples selected through purposive sampling method and tested by multiple regression method utilizing Statistical Product and Service Solution (SPSS) version 25 software. The findings of this study exhibited that stimulus, opportunity, rationalization, capability, arrogance, and collusion respectively assessed by financial target, ineffective internal company monitoring, auditor changes, director changes, frequent appearances of CEO photos, and market performance had a positive effect on potential financial statement fraud. Whilst, stimulus, opportunity, and collusion respectively assessed by financial stability and external pressure, independent auditor quality, and government projects had no effect on potential financial statement fraud
Pengaruh Profitabilitas dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Ivan Mario; T., Sutrisno
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.124

Abstract

This study quantitatively analyzes the effect of profitability and good corporate governance on corporate social responsibility disclosure. The population of this study includes all companies listed on the Indonesia Stock Exchange (IDX) in 2020, from which the samples were selected through purposive sampling. This study includes 223 data of financial reports, annual reports, and sustainability reports acquired from the official websites of respective companies. Hypothesis testing is conducted by using descriptive statistical analysis, classical assumption tests, and multiple linear regression analyses. The results of the study indicate that the increase in managerial ownership and institutional ownership has a positive effect on corporate social responsibility disclosure. Meanwhile, corporate social responsibility disclosure is not affected by profitability and independent commissioners. Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh profitabilitas dan good corporate governance terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi dari penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik pengambilan sampel purposive sampling. Sampel penelitian yang digunakan berjumlah 223 data. Sumber data yang digunakan dalam penelitian ini berasal dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan yang diperoleh melalui website resmi setiap perusahaan yang terdaftar di BEI tahun 2020. Pengujian hipotesis dilakukan dengan menggunakan metode analisis statistik deskriptif, uji asumsi klasik dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa peningkatan pada kepemilikan manajerial dan kepemilikan institusional memiliki pengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Sementara itu, pengungkapan tanggung jawab sosial tidak dipengaruhi oleh profitabilitas dan komisaris independen.
ANALISA TERHADAP SISTEM PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS (Studi Pada Rumah Pemotongan Hewan Kota Malang) Sari, Lilik Indah Permata; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.125

Abstract

Abstract: In conjunction with the increasing complexity of financial transactions in a company, the escalating business competition requires the management to have comprehensive supervision of the entire flow of the company's transactions. One of the financial instruments majorly influencing financial statements, cash has different characteristics from other assets: difficult ownership identification, transferable, small in size, and highly desirable. To avoid cash misappropriation, an accounting control system of cash receipts and disbursements is required in a precise and systematic manner. This study aims to determine how the company applies the accounting system of cash receipts and disbursements and whether the elements of internal control have been implemented in both systems. This study is analyzed descriptively utilizing a qualitative approach involving primary and secondary data collected from interviews, observations, and documentation in the Regional Slaughterhouse Company of Malang City. The results of this study revealed that the Regional Slaughterhouse Company of Malang City has relatively properly implemented an accounting system of cash receipts and disbursements despite some weaknesses such as double accounting recording tasks conducted by the treasurer, cash receipts (BKM) made by the cash receipts treasurer, the cash disbursements (BKK) made by the cash disbursement treasurer, and the absence of cash insurance on hand and cash in transit insurance.
Pengaruh Tekanan Anggaran Waktu Dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Hakim, Adam Abdurrahman; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.126

Abstract

This study aims to determine 1) The Effect of Auditor Time Budget Pressure on the Audit Quality of KAP (Public Accounting Firm) in East Java; 2) The Effect of Auditor Independence on the Audit Quality of KAP (Public Accounting Firm) in East Java; 3) Effect of Pressure on Auditor Time and Auditor Independence together on Audit Quality at Public Accounting Firm (KAP) in East Java. This research is comparative causal research because this research intends to explain the causal relationship between the variables by testing the hypotheses formulated previously. The population in this study are auditors who work in Public Accounting Firms in East Java. The test results show that not all instruments are valid and not reliable. Before the analysis, the analysis prerequisite tests were carried out, including the normality, linearity, multicollinearity, and heteroscedasticity tests. The data analysis used to test the hypothesis used Spearman analysis techniques, multiple regression, t-test, and F test. This study proves that Time Budget Pressure has no significant negative effect on Audit Quality and Auditor Independence directly has a significant positive effect on Audit Quality. ABSTRAK Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh Tekanan Anggaran Waktu Auditor terhadap Kualitas Audit KAP (Kantor Akuntan Publik) di Jawa Timur; 2) Pengaruh Independensi Auditor terhadap Kualitas Audit KAP (Kantor Akuntan Publik) di Jawa Timur; 3) Pengaruh Tekanan Anggaan Waktu Auditor dan Independensi Auditor secara bersama-sama terhadap Kualitas Audit pada KAP (Kantor Akuntan Pubik) di Jawa Timur. Penelitian ini termasuk penelitian kausal komparatif, karena penelitian ini bermaksud untuk menjelaskan hubungan kausal antara variabel-variabel dengan melalui pengujian hipotesis yang telah dirumuskan sebelumnya. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Jawa Timur. Hasil pengujian menunjukkan bahwa tidak semua instrumen valid dan tidak reliabel. Sebelum dilakukan analisis terlebih dahulu diadakan pengujian prasyarat analisis meliputi uji normalitas, uji linieritas, uji multikolinearitas, dan uji heteroskedastisitas. Analisis data yang digunakan untuk menguji hipotesis adalah dengan menggunakan teknik analisis teknik analisis spearman, regresi ganda, uji t dan uji F. Penelitian ini membuktikan bahwa Tekanan Anggaran Waktu secara langsung tidak berpengaruh negatif signifikan terhadap Kalitas Audit dan Indepedensi Auditor secara langsung berpengaruh positif signifikan terhadap Kualitas audit.
Penerapan Sia Dan Akuntansi Nonlaba Isak 35 Demi Mewujudkan Akuntabilitas Dan Tertib Administrasi Yayasan Al-Hikam Malang Syalaby Elfani; Imam Subekti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.127

Abstract

This study aims to explain the effect of implementing the accounting information system and Non-profit Accounting according to ISAK 35 guidelines on the accountability and orderly financial administration of the Al-Hikam Foundation, analyzed qualitatively using a case study approach. This study involves primary and secondary data collected through interviews, observations, and documentation studies. The indicators of accountability assessment include financial integrity, disclosure, and compliance, and those of orderly financial administration incorporate implementing policies and administrative systems. The data are analyzed qualitatively and quantitatively through the Miles and Huberman analysis model and the value-averaging method. The study resulted in the implementation of the information system model, system procedure, and financial statement format based on ISAK 35, which was used as the basis for preparing the consolidated financial statements of the Al-Hikam Foundation. The study's implication provides the evaluation results in draft accounting policies, particular policies, and proposed new organizational structures for the Al-Hikam Foundation. Abstrak Penelitian ini bertujuan untuk menjelaskan dampak penerapan sistem informasi akuntansi dan implementasi Akuntansi Nonlaba menurut pedoman ISAK 35 terhadap tingkat akuntabilitas dan tertib administrasi keuangan pada Yayasan Al-Hikam. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Sumber data yang digunakan adalah data primer dan data sekunder yang diperoleh dari hasil wawancara, observasi dan studi dokumentasi. Integritas keuangan, pengungkapan dan kepatuhan atas aturan merupakan indikator penilaian akuntabilitas sedangkan implementasi kebijakan dan sistem administrasi untuk penilaian atas tertib administrasi keuangan. Model analisis data dilakukan dalam dua bentuk yaitu data kualitatif dan data kuantitatif. Data kualitatif dianalisis dengan menggunakan model analisis Miles dan Hubberman sedangkan data kuantitatif dianalisis menggunakan metode rata-rata nilai. Hasil penelitian yaitu berupa model penerapan sistem informasi dan alur penggunaan sistem serta format laporan keuangan berdasarkan ISAK 35 yang kemudian dipergunakan sebagai dasar penyusunan laporan keuangan konsolidasi Yayasan Al-Hikam. Saran rekomendasi juga diberikan sebagai implikasi hasil evaluasi dengan berupa rancangan kebijakan akuntansi, kebijakan khusus dan usulan struktur organisasi baru Yayasan Al-Hikam.
Pengaruh Akuntabilitas Dan Independensi Auditor Ter-hadap Kualitas Audit Pada Kantor Akuntan Publik Mahendra Nugraha; Widijoko, Grace
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.128

Abstract

This study aims to determine: 1) the effect of Auditor Accountability on the audit quality of KAP Yogyakarta; 2) the effect of auditor independence on the audit quality of KAP Yogyakarta; 3) the effect of Auditor Accountability and Auditor Independence together on audit quality at KAP in Malang. This research is comparative causal research because this research intends to explain the causal relationship between the variables by testing the hypotheses formulated previously. The population in this study are auditors who work at the Public Accounting Firm in Malang. The test results show that all instruments are valid and reliable. Before the analysis, the analysis prerequisite tests were carried out, including the normality, linearity, multicollinearity, and heteroscedasticity tests. The data used to test the hypothesis was analysed using multiple regression analysis techniques, t-test, and F test. This study proves that Accountability and Auditor Independence directly have a significant positive effect on audit quality. Abstrak Penelitian ini bertujuan untuk mengetahui: 1) pengaruh Akuntabilitas Auditor terhadap Kualitas Audit KAP Yogyakarta; 2) pengaruh Independensi Auditor terhadap Kualitas Audit KAP Yogyakarta; 3) pengaruh Akuntabilitas Auditor dan Independensi Auditor secara bersama-sama terhadap Kualitas Audit pada KAP di Kota Malang. Penelitian ini termasuk penelitian kausal komparatif, karena penelitian ini bermaksud untuk menjelaskan hubungan kausal antara variabel-variabel dengan melalui pengujian hipotesis yang telah dirumuskan sebelumnya. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Kota Malang. Hasil pengujian menunjukkan hasil bahwa semua instrumen valid dan reliabel. Sebelum dilakukan analisis terlebih dahulu diadakan pengujian prasyarat analisis meliputi uji normalitas, uji linieritas, uji multikolinearitas, dan uji heteroskedastisitas. Analisis data yang digunakan untuk menguji hipotesis adalah dengan menggunakan teknik analisis teknik analisis regresi ganda, uji t dan uji F. Penelitian ini membuktikan bahwa Akuntabilitas dan Indepedensi Auditor
Pengaruh Tata Kelola Perusahaan Dan Modal Intelektual Terhadap Financial Distress Almira Raina, Andi Tendri; Prastiwi, Arum
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.129

Abstract

This study aims to examine the effect of corporate governance and intellectual capital on financial distress utilizing the Zmijewski method. The population includes 609 non-financial companies listed on the Indonesia Stock Exchange between 2018 and 2021, from which the samples of 120 observable data are selected through purposive sampling. This study involves secondary data of the companies’ annual reports collected from their official websites and that of IDX (www.idx.co.id) and analyzed by multiple linear regression utilizing IBM SPSS Statistics 26. This study finds that corporate governance does not affect financial distress, and intellectual capital has a negative effect on financial distress; implying that corporate governance does not whatsoever contribute to financial distress, and higher intellectual capital, represented by Value-Added Intellectual Capital (VAIC), can minimize the likelihood of financial distress.
Faktor-Faktor Yang Mempengaruhi Penggunaan Teknologi Sistem Informasi Pembangunan Daerah (Sipd) adhyatmaka, dhafy; Novianti, Nurlita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.130

Abstract

This study aims to examine the effect of performance expectations, effort expectations, social influence, and facilitating conditions on the intention to use the Regional Development Information System (SIPD) and to examine the effect of facilitating conditions and the intention to use SIPD on the use of SIPD utilizing quantitative approach. The population in this study includes all financial management employees of the Regional Financial and Asset Management Agency (BKAD) of Blitar Regency Government, from which 39 samples are selected through purposive sampling, and the data are collected from a survey and questionnaires and analysed by Partial Least Square (PLS) utilizing SmartPLS. The study's results revealed that performance expectations and effort expectations did not affect the intention to use SIPD; social influences and facilitating conditions affected the intention to use SIPD; and facilitating conditions affected the use of SIPD, yet the intention to use did not affect the use of SIPD.
Pengaruh Pengungkapan Coorporate Social Responsibility Terhadap Pangsa Pasar Perusahaan Pangestu, Suciati Hanung; Sudarma, Made
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.131

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) disclosure on company market share with control variables of firm value and profitability of coal mining companies listed on the Indonesia Stock Exchange in 2018-2021. The study samples include 100 coal mining companies selected through purposive sampling and are analyzed by panel data regression utilizing EViews 12 software. The results of the study exhibited that both Corporate Social Responsibility (CSR) disclosure and the control variables (firm value and profitability) had a positive and significant effect on company market share, implying that CSR disclosure is one of the indicators of general impression improvement on company performance for the surroundings, leading to continuous market share growth. Abstrak Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Corporate Sosial Responsibility (CSR) terhadap pangsa pasar perusahaan dengan variable kontrol nilai perusahaan dan profitabilitas pada perusahaan pertambangan batu bara yang listing di Bursa Efek Indonesia tahun 2018-2021. Penelitian ini menggunakan teknik purposive sampling, sebanyak 100 sampel perusahaan pertambangan batu bara berhasil dikumpulkan. Analisis data yang digunakan yaitu analisis regresi data panel menggunakan aplikasi EViews 12. Hasil dari penelitian menunjukan bahwa pengungkapan Corporate Social Responsibility (CSR) berpengaruh positif dan signifikan terhadap pangsa pasar perusahaan. Sedangkan untuk variable kontrol nilai perusahaan, dan profitabilitas berpengaruh positif dan signifikan terhadap pangsa pasar perusahaan. Hal ini, mengindikasikan bahwa pengungkapan CSR menjadi salah satu indikator peningkatan impresi publik terhadap kinerja perusahaan yang dilakukan untuk lingkungan sekitarnya, dan berdampak secara kontinu terhadap peningkatan pangsa pasar perusahaan.
Central Bank Digital Currency Dalam Perspektif Ekonomi Syariah arief, syaiful; Triyuwono, Iwan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.133

Abstract

This study aims to investigate one type in the Fintech area, namely the Central Bank Digital Currency, from the perspective of the Islamic economy.  This study uses a literature study approach to determine how Sharia positions the Central Bank Digital Currency as a currency or a medium of exchange and the effects on accounting. It also analyzes its suitability to be used as a medium of exchange. Then, the values obtained from CBDC searches and fiqh studies are synchronized with the functions of money: the medium of exchange, the standard of deferred payment, the store of value, and the unit of account. This research will investigate the concept of money with elements within it and analyze whether CBDC is inappropriate.  It will also explain the Islamic perspective and, precisely, the Sharia view of CBDC as a currency or medium of exchange. Abstrak Tujuan dari penelitian ini adalah untuk menyelidiki salah satu jenis di area Fintech, yaitu Central Bank Digital Currency  Dalam Perspektif Ekonomi Syariah. Penelitian ini menggunakann pendekatan studi literatur untuk mengetahui bagaimana Syariah memposisikan Central Bank Digital Currency sebagai mata uang atau sebagai alat tukar, serta pengaruhnya terhadap akuntansi, dan juga menganalisis kecocokannya untuk dijadikan sebagai alat tukar. Kemudian nilai-nilai yang didapatkan dari penelusuran CBDC dan telaah fiqih disinkronisasikan dengan fungsi uang yaitu medium of exchange, standart of deferred payment, store of value, dan unit of account. Penelitian ini akan menyelidiki konsep uang dengan unsur-unsur di dalamnya, dan menganalisis apakah CBDC memang sesuai atau tidak. Penelitian ini juga akan menjelaskan tentang perspektif Islam, dan tepatnya, pandangan Syariah tentang CBDC sebagai mata uang atau sebagai media pertukaran.

Page 9 of 24 | Total Record : 238

 7   8   9   10   11 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue 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