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Summary | AFRE (Accounting and Financial Review), is a publication of the Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop accounting and finance science. This publication consists of scientific writings in the form of research findings, analysis, application theory, conceptual ideas, new book reviews, bibliography, and practical writing from experts, academics, and practitioners. The published writings have been in the process of editing needed by the publisher without changing the substance of the original script. The writing in each publication is the personal responsibility of the author and it does not reflect the publisher’s idea. More several other changes in the AFRE (Accounting and Financial Review) are informed in the Journal History. Please download the Author Guidelines, Manuscript Template, and Agreement Letter of the AFRE (Accounting and Financial Review) please click the link here. |
Scopus | Sinta Rank. | Citations | h-index | i10-index | Articles | |
17 | S2 | 1626 | 22 | 42 | 240 | |
SCOPUS | SINTA | GOOGLE SCHOLAR | DETAIL GOOGLE SCHOLAR |
Last Update: 14 February 2023.
Certificate of Accreditation AFRE (Accounting and Financial Review) | |
Vol 7, No 2 (2024): Vol. 7 No. 2 Juni 2024
Table of Contents
Articles
The Attributes of The Corporate Governance to The Quality of Corporate Social Responsibility Disclosure
DOI : 10.26905/afr.v7i2.12668
Ikbar Pratama, Khalik Pratama, Diny Atrizka, Mohd Idris Dalimunthe
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117-130
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Corporate Social Responsibility Disclosure and Company Performance: The Moderating Role of CEO Characteristics and Institutional Ownership
DOI : 10.26905/afr.v7i2.12800
Muhammad Ahnaf Ammar Qushoyyi, Irwan Trinugroho
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131-142
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Financial Attitude as a Mediating Variable for Financial Inclusion and Financial Literacy on The Tinancial Performance of MSMEs
DOI : 10.26905/afr.v7i2.12685
Adibah Yahya, Denny Saputera, Taufik Hidayat, Rina Nurjanah
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143-155
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The Effect of Carbon Performance, Foreign Ownership, and Firm Size on Carbon Emission Disclosure
DOI : 10.26905/afr.v7i2.10923
Cahyaningsih Cahyaningsih, Deva Anggraeni Rahmadiah
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156-165
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Firm Value in The Financial Sector: Enterprise Risk Management, Islamic Social Reporting, and Profitability Disclosure
DOI : 10.26905/afr.v7i2.11418
Hartomi Maulana, Mutia Asmarani, Rahma Yudi Astuti, Ely Windarti Hastuti, Soritua Ahmad Ramdani Harahap
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166-173
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Participation in Budgeting, Public Accountability, and Performance: Does Internal Oversight Matter?
DOI : 10.26905/afr.v7i2.12460
Edy Fitriawan Syahadat, Sufyan Amirullah, Muhammad Ihsan Ansari
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174-183
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Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era
DOI : 10.26905/afr.v7i2.11912
Tri Utami Lestari, Ruri Octari Dinata
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184-194
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Does The Fraud Pentagon Theory Effectively Detect Financial Statement Fraud?
DOI : 10.26905/afr.v7i2.12710
Putri Sari
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195-204
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