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AFRE (Accounting and Financial Review)
ISSN 2598-7763 · University of Merdeka Malang · 99 artikel di indeks
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Artikel Jurnal
Accounting for digital intangible assets: A systematic review of recognition, measurement, and disclosure challenges
This study employs a Systematic Literature Review (SLR) following the PRISMA framework to examine the classification of intangible assets, their association with firm value, and challenges in their accounting treatment. The analysis is based on Scopus-indexed articles published between 2019 and…
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Artikel Jurnal
Diversity, inclusion, and bank performance: Evidence from ASEAN 5 and Vietnam
This study aims to examine how diversity and inclusion (D&I) affect bank performance in the ASEAN-5 countries and Vietnam. It uses an unbalanced panel dataset of 50 banks across six ASEAN countries from 2012 to 2023. Diversity and inclusion serve as the main independent variable, while return on…
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Artikel Jurnal
Financial perfomance as a determinant of bank reputation: An empirical study from bank in ASEAN
This study aims to analyze the relationship between financial performance indicators and bank reputation. An em-pirical approach is implemented using a sample of publicly listed banks, with financial data obtained from their an-nual reports. The analysis method used is statistical regression to…
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Artikel Jurnal
The impact of ESG disclosure on firm value: The moderating influence of board size within the Singaporean context
This research examines the relationship between Environmental, Social, and Governance (ESG) disclosure and firm value while investigating the moderating role of board size. The sample includes 20 companies listed on the Singapore Exchange for the period 2019 to 2024, utilizing secondary data from…
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Artikel Jurnal
Enhancing tax compliance through Coretax: A phenomenological study on SP2DK and audit risk mitigation
This study aims to reveal tax consultants lived experiences in mitigating SP2DK (tax clarification letter issued by the tax authority) and audit risks because of the Coretax implementation. This research employs a descriptive qualitative method with a phenomenological approach. Data were collected…
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Artikel Jurnal
Linking ownership structure with capital structure of rural banks (BPR) in West Java, Indonesia
This study examines the relationship between ownership structure and capital structure at rural banks (BPR) in West Java, Indonesia. The ownership structure includes local government ownership, institutional ownership, management ownership, and female shareholding. Meanwhile, capital structure is…
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Artikel Jurnal
Board commissioner characteristics and intellectual capital on company financial performance in banking industries
This research aims to examine the influence of board commissioners characteristics on the company's financial performance and test whether intellectual capital can moderate the relationship between the characteristics of the board of commissioners and company performance. The characteristics of the…
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Artikel Jurnal
The Role of Audit Quality in Moderating Political Connection and CFO Characteristics on Tax Aggresiveness
This study aims to examine the role of audit quality in moderating the effect of political connection and CFO characteristics on tax aggressiveness. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sampling…
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Artikel Jurnal
Evolving Ownership Structures, CEO Tenure, and Their Impact on Company Value in Indonesia's Digital Economy
This study examines the effect of the relationship between ownership structure (institutional and managerial ownership) and company value mediated by CEO tenure in Indonesia. Sourced from the IDX (https://www.idx.co.id/), the data used are archive, or secondary, records. From 2019 to 2023, 91…
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Artikel Jurnal
Evaluation of Internal Auditors' Role as Trusted Advisors to providing added value for organization
This study aims to evaluate the role of PPATK's internal audit trusted advisor using Richard F. Chambers' trusted advisor attributes and the added value provided. This research uses a qualitative approach with a case study method. The results showed that the fulfillment of six attributes optimally…
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Artikel Jurnal
The Influence of Government Ownership, Institutional Ownership, Foreign Ownership and Environmental Performance on Carbon Emission Disclosure With The Moderation Variable of Financial Distress
Corporate social responsibility and interest in environmental impacts can influence a company's environmental policies and practices, including the distribution of emissions. This research aims to analyze and test the influence of government ownership, institutional ownership, foreign ownership and…
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Artikel Jurnal
Perbandingan Tingkat Akurasi Model Prediksi Financial Distress Pada Perusahaan Sektor Property dan Real Estate
This study aims to find the most accurate financial distress prediction model for use in the property and real estate sectors listed on the Indonesia Stock Exchange. The financial distress prediction models used in this study are the Altman model, the Springate model, the Zmijewski model, and the…
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Artikel Jurnal
Masih Berjayakah BIG FOUR?
This study aims to examine the change of KAP from the big four to the non-big four and vice versa empirically on the market reaction with the date of the event being the date of the change of the KAP and to test the excessive reaction when the company announces the change of the KAP. The sampling…
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Artikel Jurnal
Aksi dan Motif Seseorang Melakukan Kecurangan Dalam Pengel-olaan Dana Kemahasiswaan
This study aims to explore the motivating motive of students who are members of the Student Association (in university X commonly referred to HMP) committee in committing fraud in the management of student funds using the fraud hexagon approach (pressure, rationalization, opportunity, capability…
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Artikel Jurnal
Corporate Social Responbility, Corporate Governance, dan Corporate Risk Disclosure terhadap Nilai Perusahaan
Stocks with prices cause the value of the company to be high. Firm value is very important, because high firm value generates wealth, high shareholder prosperity and increases market confidence in the company's performance. The purpose of this study is to analyze the effect of corporate social…
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Artikel Jurnal
Good Corporate Governance dan Kinerja BUMN Dengan Penghindaran Pajak Sebagai Pemoderasi
Privatization is one of the Government's efforts to obtain additional capital with one of This study aims to analyze the impact of GCG on company performance with tax avoidance as a moderation variable. The GCG indicators in this research are independent board of commissioners, institutional…
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Artikel Jurnal
Impact of Macroeconomic Variables on Stock Return Volatility: Evidence from Sub-Sahara Africa
The main purpose of this paper was to investigate the impact of macroeconomic variables on stock market return volatility in Sub-Sahara markets. The study concentrated on three stock markets including Ghana, Nigeria and South Africa using GARCH-X (1,1) model on monthly data from January 2000 to…
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Artikel Jurnal
Mampukah Privatisasi Meningkatkan Efisiensi Perusahaan? Kajian Empiris pada BUMN Sektor Konstruksi
Privatization is one of the Government's efforts to obtain additional capital with one of the goals for the efficiency of BUMN. The efficiency of BUMN due to privatization needs to be studied through data processed using a statistical approach. Based on the results of the study, it can be seen that…
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Artikel Jurnal
Analysis of volatility spillover in African stock markets: Evidence from Nigeria, Ghana and South Africa
The purpose of this paper was to analyze stock market return volatility spillover between in Sub-Sahara markets using Nigeria, Ghana and South Africa monthly data from January 2000 to December 2017. Preliminary analyses from descriptive statistics show that show mean monthly returns are positive…
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Artikel Jurnal
Organizational Commitment As Moderating The Relationship Between Professional Commitment, Locus Of Control, And Professionalism On Whistleblowing Intention
The purpose of this study was to determine the effect of organizational commitment as moderating the relationship between professional commitment, locus of control, and professionalism on whistleblowing intention. The population were all 87 Government Internal Supervisory Apparatus (APIP) at the…