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Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : https://www.doi.org/10.23917/reaksi.v8i3
Core Subject : Economy,
Economics, Econometrics & Finance
Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance (Corporate Governance) Behavioral Accounting (Including Ethics and Professionalism) Accounting Education (Ethics) Taxation Theory of Investment and Capital Markets Accounting Banking and Insurance Accounting information system Sustainability reporting (Sustainability Reporting)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 170 Documents
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The Relation Between The Intensity of Market Competition, Intellectual Capital, Management Accounting Practices in Coventional and Digital SME Rachmawati, Dyna; Kristina, Natalia; Chow Poh Ling
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2282

Abstract

This study investigates the difference of the impact of external and internal environment on the use of management accounting practices between conventional and digital SMEs. The use of management accounting practices assists the SMEs to make good decision. The aim of the study to test the relationship between intensity of market competition (external environment) and intellectual capital (internal environment) on the use of management accounting practices, so that the SMEs leverage their performance. The population of this research is conventional and digital SMEs in East Java. This study uses the convenience method as a sampling technique. The data collection results are 179 SMEs consisting of 127 conventional and 52 digital SMEs. The test results with SMART-PLS show that (1) the intensity of market competition has a positive effect on intellectual capital both conventional and digital SMEs, (2) intellectual capital has a positive effect on traditional MAP and on contemporary MAP both conventional and digital SMEs, (4) traditional MAP has a positive effect on business performance in conventional SMEs, and (5) contemporary MAP has no effect on business performance in digital SMEs.
Gender Differences in Financial Technology (FINTECH) Adoption in Indonesia: An Analysis of Risk Perceptions and Benefits Juita, Verni; Pujani, Vera; Rahim, Rida; Rahayu, Rita
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2308

Abstract

This study aims to examine the gender differences in Fintech services adoption in Indonesia using the risk-benefit framework. This framework assumes that the user behaviours in adopting Fintech services are simultaneously affected by the positive factors (perceived benefits) and negative factors (perceived risks. The study utilized the snowball sampling data collection technique to gather data from 446 male and female online respondents. Smart PLS 3.0 was used to analyze the data and found that perceived benefits have a greater impact on the intention to adopt fintech services compared to perceived risks. Moreover, this study also reveals that, when examining gender-based differences in perceived benefit, both gender groups chose the convenience factor as the most dominant compared to the other two factors. In terms of risk perception, men tend to prioritize legal risk when using fintech services. This is because uncertainty in the legal aspect greatly affects their willingness to use these services. On the other hand, operational risk emerges as the dominant risk for women. This finding aligns with previous research, which emphasizes women's sharp attention to technical and operational issues in technology adoption.
The Role of Intellectual Capital in the Relationship between Good Corporate Governance, Financial Performance and Financial Distress Jati , Ahmad Waluya; Kholmi, Masiyah; Jannah, Wardatul
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2364

Abstract

This study examines the effect of good corporate governance and financial performance on financial distress, with intellectual capital as a moderating variable. Good Corporate Governance, Financial Performance and Intellectual Capital are important tools that assure investors of the health of a business, thereby attracting interest to invest in companies that affect the capital to be obtained so as to increase company profits. Companies that are continuously able to make profits will avoid financial distress. This is due to the good management of the company, thereby increasing the value of the company. The sample in this study consisted of 150 observations from 75 manufacturing sector companies listed on the Indonesia Stock Exchange from 2020-2021. Manufacturing companies are the leading industry with the highest GDP contribution compared to other sectors. The Research result are derived from the multiple regression and MRA methods used in this study. Research results show that good corporate governance and financial performance have a positive effect on financial distress. Meanwhile, intellectual capital can strengthen the link between good corporate governance and financial distress. This research can support signal theory which can provide a good framework for understanding the impact of good corporate governance and financial performance on financial distress. This theory explains that companies, as senders of information (information owner), want to make the information relevant to the use of the information by the recipients or users most concerned.
Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk Erny Arianty; M. Luthfi Mahrus; Miftahul Hadi; Iin Indrawati
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2380

Abstract

This research is motivated by the fact that the cash waqf linked Sukuk fund collection has not met expectations, where one of the causes is the low implementation of accountability and transparency. This study aims to analyze strategies to overcome problems and strengthen the implementation of sharia perspective accountability and transparency as an effort to optimize CWLS fundraising. The method used is the theme approach and Analytical Network Process (ANP). Data was collected through the FGD method and distributing questionnaires to several informants from BWI, nazir (waqf fund managers), Islamic Banks as LKS Collecting Cash Waqf Funds (LKSPWU), the government, and KNEKS. The results show that the main strategy in overcoming the problem is to increase the monitoring and supervision function of regulators and the government. The main strategy for strengthening accountability and transparency is competency development in related fields and setting rules for the types of information that must be conveyed to the public.
Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic Mulyana, Andy; Ni Wayan Marsha Satyarini; Indarti Diah Palupi; Hilda Oktavana Siregar; Denny Yohanna; Nashirotun Nisa Nurharjanti
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2390

Abstract

The tourism sector is encountering a global crisis as a consequence of the COVID-19 pandemic. This article aimed to identify and analyze the implementation and impact of fiscal policy on the resilience and sustainability of tourism industry businesses in Indonesia amid the COVID-19 pandemic. An exploratory descriptive qualitative method was used in this research through in-depth interviews with tourism sector business actors in Yogyakarta City, Sleman Regency, Bantul Regency, and Magelang Regency on the implementation of fiscal policy of tax relief for relevant tourism business during the pandemic. The results of the research identified the impact of implementing fiscal policy on business resilience in the tourism sector which is more befitting for medium and large business categories, whilemicro and small businesses could only take advantage of fiscal policy in the form of tax relief, which according to participants is transparent, easy to implement, and does not have a detrimental impact on future. This research contributes to theory, practice, and policy by providing an overview of the impact of environmental factors on the sustainability of tourism sector businesses, the government's response to the crisis, the impact of fiscal policy implementation on the resilience of tourism sector businesses, and input for the government in making future policy.
Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance Itan, Iskandar; Laudeciska, Leni; Karjantoro, Handoko; Chen, Robin
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2457

Abstract

This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the period from 2018 to 2021 and participated in PROPER (Program for Environmental Performance Rating and Disclosure). The sample was determined using purposive sampling and consisted of 61 companies. The results of the research show that Corporate Governance is positively related to environmental performance and disclosure. The findings also indicate that environmental performance partially mediates the relationship between corporate governance and the quality of environmental disclosure.
Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review Latifah, Sri Wahjuni Latifah; Gina Harventy
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2606

Abstract

This paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future research opportunities. This is because research on accounting conservatism uses various measurements. The research method used is a qualitative method systematic literature review approach based on 22 research articles for the period 1999-2022. The research method includes attribute dimensions, data collection techniques and data analysis. The results found that there are three bases for measuring accounting conservatism, namely: accrual-based, market value-based and combined accrual and market value-based. Until now, the use of combined accrual and market value-based measurement dominates, compared to accrual and market value-based. This study found the most widely used accounting conservatism measurement and accounting conservatism measurement trends, while previous studies have not provided an explanation of this. So that future research can analyze why these measurements were used by previous researchers. This research can contribute to the science of financial accounting, especially related to the topic of accounting conservatism. Keywords: accounting conservatism, measurement, accrual basis, market value basis.
Herding Behavior in The Asean Stock Market During The Covid-19 Pandemic Rahmayanti, Dewi; Santi, Fitri; Altin, Darus; Ridwan, Muhammad Qomaruddin; Wan Mohd Nazdrol
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2691

Abstract

This study aims to detect indications of herding behavior that occurred in the ASEAN capital market throughout the COVID-19 pandemic. The research spanned from December 31, 2019, to June 30, 2021, encompassing the duration of the COVID-19 pandemic. This research used panel regression and rolling window regression methods on the dependent variable of Cross-Sectional Absolute Deviation (CSAD) to detect indications of herding behavior. This research also employed daily stock return data for all companies on several stock exchanges in five ASEAN countries. The panel regression model was then utilized in the analysis. The panel regression results demonstrated the absence of herding behavior on the stock exchanges in ASEAN. This was evident as the Rm2 coefficient consistently revealed a significant positive sign throughout the entire observation period. However, upon rechecking through rolling window regression, it was uncovered that, at some times, herding did occur on the ASEAN stock exchange during the COVID-19 pandemic. Furthermore, the government’s policy response by limiting short selling could reduce herding on the stock market. Simultaneously, the government’s policy response to the COVID-19 epidemic, proxied by the Stringency Index, apparently heightened investor anxiety and promoted herding behavior. Lastly, the heightened levels of anxiety and volatility experienced during the pandemic (variable IVI) led to a rise in herd behavior among the stock markets of ASEAN countries.
Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter? Fatchan, Fuad; Potina Histika Pawitra Mahandani; Ilham Nuryana Fatchan; Fatchan Achyani
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2902

Abstract

This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses audit quality, firm age, profitability and firm size as control variables. This type of research is quantitative research. The data used is secondary data using purposive sampling. This study uses the Eviews test tool and uses the random effect model and Moderated Regression Analysis (MRA). The results of the study show that family ownership and political connections have an effect on related party transactions. Furthermore, corporate governance weakens the influence of family ownership and political connections on related party transactions.
ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations Sitorus, Anggi Pratiwi; Siregar, Saparuddin; Nurlaila
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2932

Abstract

The purpose of this research is to investigate how implementing Environmental, Social, and Governance (ESG) in a planned, measured, and sustainable manner might improve the performance of the OJK in Indonesia. A quantitative technique is used in this associative research. The quantitative approach focuses on the numerical measurement of study variables and data analysis using static processes and systematic modelling to investigate parts, phenomena, and relationships. From the beginning to the end, this quantitative research method is specific and well-planned. In environmental, social and governance (ESG) performance was found to be positively correlated with financial success among companies included in the Jakarta Islamic Index Indonesia (JII). Although the leadership quality of companies listed on JII is positively correlated with environmental and social performance, this quality is not significantly correlated with governance performance. The presence of the leadership variable as a variable that moderates ESG disclosure on enhancing firm financial performance as evaluated by the capped free float index or the weight of company shares listed on the Jakarta Islamic Index is novel in this study.

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