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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 10 Documents
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Search results for , issue "Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia" : 10 Documents clear
Tax Minimization Moderate Transfer Pricing Lidya Manda Sari; Arisandy, Nelsi
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.5338

Abstract

The Corruption Eradication Commission (KPK) sniffed out potential tax evasion through a transfer pricing scheme on alleged illegal nickel ore export practices to China. KPK Deputy for Prevention and Monitoring Pahala Nainggolan said that his agency is currently reviewing if there are weaknesses in the nickel governance system. The system in question is the Coal Mineral System or Simbara, which was launched in March 2022. The population of this study is mining sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the period 2020 – 2023. Determination of samples in this study using the purposive sampling method. The number of samples used was 18 companies with 72 research units. The source of data in this study is taken from the company's published annual report. Testing in this study using E-Views 12 software. The results of the study based on the panel data regression analysis test showed that debt convenant and intangible assets had an effect on transfer pricing, while the size of the company and the bonus mechanism did not affect transfer pricing. Tax minimization is able to moderate the relationship between company size, debt convenant, intangible assets, and bonus mechanisms for transfer pricing.
Determinant Analysis of SAKTI Implementation (Delone and Mclean Information System Success Model Approach) Miftahul Hadi; Ambarwati, Ria Dewi; Hari Sugiyanto; Anjahul Khuluq
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.5429

Abstract

Currently,the process of budgeting, expenditure budget execution and reporting the state revenue and expenditure budget in ministries/agencies uses an integrated information system. Using an integrated system, all data is available in an information system and can be accessed easily, faster and more safely. This study aims to analyze how successful the implementation of web-based SAKTI pilot project. The data used comes from a questionnaire on the number of respondents who obtained 244 samples from 10 ministries/ government agencies. Data analysis used descriptive statistical analysis and Structural Equation Model-Partial Least Square (SEM-PLS) using R-Studio and WarpPLS 7.0 software. According to the findings, system quality, information quality, service quality all had a positive significant effect on user satisfaction and user satisfaction had a significant and positive effect on net profit. Based on the results of the hypothesis, it can be concluded that the implementation of the SAKTI piloting has been going well and according to user expectations.
Dynamics of Research in Public Audit A Bibliometric Evaluation Wildan Izzulhaq; Widya Ningsih; Payamta; Wahyu Widarjo
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.5700

Abstract

The Wirecard AG case in Germany emerges as a highly relevant and in-depth example for exploration within the context of public audit. By evaluating the work that has been done, this study identifies gaps in the existing literature and provides recommendations for research areas that need further deepening. This research uses the Scopus database with 31 articles and uses the VOSviewer application to analyze them. The integration of technology, especially blockchain, into auditing practices is a focal point, enhancing efficiency and security, with the overall research landscape characterized by robust international collaboration and innovation.
Firm’s Value: Governance, Risk Management, Compliance (GRC) and Profitability Muhamad Muslih; Nurlina
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.5785

Abstract

The research being conducted investigates the effect of governance, risk management, compliance (GRC), and profitability on the value of firms. The audit committee, managerial ownership, institutional ownership, and independent board of commissioners represent the corporate governance variables applied in this study. The research population covers firms in the basic materials sector listed on the Indonesia Stock Exchange between 2019 and 2022. The sampling technique employed is purposive sampling, consisting of a sample size of 15 enterprises observed over four years. The testing methodology employed is panel data regression using Eviews. The findings indicate that business value is influenced by corporate governance, risk management, compliance (GRC), and profitability simultaneously. Partial testing suggests that the audit committee, independent board of commissioners, risk management, and compliance positively affect the firm's value. On the contrary, both managerial ownership and institutional ownership have adverse effects, but profitability does not affect the firm's value.
Gender Responsive Budgeting for Women Empowerment and Social Inclusion in Nigeria Hannatu Sabo Ahmad; Kabir Tahir Hamid; Maigoshi, Zaharaddeen Salisu; Rashida Lawal; Farida Muhammad Shehu
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6075

Abstract

This study aimed to assess the relevance of sex-disaggregated budget information in reducing gender inequality and poverty among women in Nigeria, focusing on Gender Responsive Budgeting (GRB) and its impact on women's educational and socio-economic empowerment, as well as its potential to enhance inclusiveness and peaceful co-existence. Using a qualitative methods approach, the research involved qualitative interviews with key stakeholders. Findings revealed that while efforts to integrate gender considerations into public budgets have been made, significant gaps remain in achieving full gender responsiveness. Budget allocations for critical sectors such as education, health, and social welfare showed improvements but were often insufficient, especially in rural areas. In terms of socio-economic empowerment, GRB facilitated women's access to vocational training, microfinance, and entrepreneurship support, leading to improved economic independence and household incomes. The study concludes that for GRB to be more effective, there needs to be stronger political commitment, enhanced capacity building, increased budget allocations for critical sectors, community engagement, improved infrastructure, and robust data collection.
Purchase Intention Model of Generation Z to Enhance Awareness of Green Products Consumptions Sari, Shinta Permata; Witono, Banu; Fatwasari Soeratno Putri; Gehad Mohammed Sultan Saif
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6206

Abstract

The increased world population makes the carrying capacity of nature even heavier and leads to various environmental problems. Consumption of green products is one of the solutions to overcome environmental problems. Based on previous research, people still perceive green products as having lower quality with higher prices than conventional products, so it becomes a barrier for companies or industries to identify how to develop marketing strategies for green products. This study aims to determine how consumers, especially Generation Z in Indonesia, construct green purchase intention by examining the impact of consumption value, the mediating effect of utility, and the moderating effect of price-related judgment (materialism and value consciousness). There are 266 Indonesian Generation Z used as respondents in this study. This study is analyzed by using Smart PLS 4.0 application. The results show that functional value, social value, and experiential value positively and significantly affect acquisition utility and transaction utility, acquisition utility positively and significantly affect transaction utility, acquisition utility and transaction utility positively and significantly affect green purchase intention, materialism orientation does not moderate functional value and experiential value on transaction utility, value consciousness moderates social value on transaction utility, and value consciousness does not moderate functional value and experiential value on transaction utility.
The Effect of Audit Committee Activities, Internal Audit Personnel, and Company Complexity on Audit Fees Alamsyah, Andrea; Januarti, Indira
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6237

Abstract

The determination of the amount of audit fees paid by companies to public accountants can be influenced by various factors. This study aims to examine the effect of audit committee activity, internal audit personnel, and company complexity on audit fees. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The total research sample was 165 observation data. The analysis tool uses multiple linear regression. The results showed that company complexity and internal audit personnel had a positive effect on audit fees. Meanwhile, the audit committee activity variable has no positive effect on audit fees. Thus the KAP selection method uses a demand approach. The implications of this study indicate that the selection of KAP tends to be reputable so that no matter how good the supervision carried out by the audit committee or internal audit personnel, the audit fees will also remain high.
Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance Alexander, Nico
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6389

Abstract

The purpose of this study was to obtain empirical evidence regarding the variables that may affect a company's decision of employing transfer pricing along with how that choice may affect tax avoidance. The variables that are used consist of the bonus mechanism, debt convenant, and tunneling incentive. The study used a two-stage regression analysis to analyze its hypotheses. 12 multinational manufacturing corporations listed between 2019 and 2021 on the Indonesia Stock Exchange represent the research sample. The purposive technique was the method used for selecting the research sample. The findings proved that the tunneling incentive has a negative impact on the decision of transfer pricing. This indicates the decision to utilize transfer pricing will be fewer depending on the percentage of foreign ownership in the business. In meanwhile, transfer pricing decisions are unaffected by bonus mechanism and debt covenants. Additionally, the findings demonstrate that tax evasion is unaffected by transfer pricing. This outcome demonstrates that there are still alternative strategies for avoiding taxes; transfer pricing has not become a significant one. The results of this study cannot be applied to other sectors within the company because it solely examines multinational manufacturing companies. Future research can use different variables or different measurements to get better results because not all of the variables used have an impact on transfer pricing or tax avoidance. The study's findings may be useful as a framework for other researchers looking into related subjects, and the results can also provide parties responsible for Indonesian taxation with more information to help them develop regulations related to transfer pricing and tax avoidance.
Impact of Corporate Social Responsibility on Vietnamese Listed Firm’s Financial Distress Risk Tran, Thi Xuan Anh; Vũ Thu Thảo
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6528

Abstract

The research focuses on examining the impacts of corporate social responsibility (CSR) on the financial distress risk of 50 Vietnamese-listed firms in the plastic-chemical production industry from 2019 to 2023. The research performs some regression models such as OLS, FEM, and REM, then inspect and overcome the defects of the model. The results indicate that social responsibility scores at Vietnamese enterprises tend to increase, especially after the COVID-19 pandemic, and the more businesses comply with CSR criteria, the more likely it will reduce the financial distress risk. However, CSR targets have not been implemented uniformly, posing strategic policies needed to overcome and more strongly promote CSR within Vietnam.
CEO Narcissism and Corporate Tax Avoidance: Testing The Moderating Role of ESG Fifi Aswita Mandala Sari; Sasongko, Noer; Triyono
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.8610

Abstract

Examining the effects of capital intensity, board gender diversity, and CEO narcissism on company tax avoidance with ESG acting as a moderating factor is the aim of this study. Companies that manufacture food and beverages that are listed on the Indonesia Stock Exchange (IDX) for the years 2017–2023 make up the research population. Purposive sampling techniques were used to pick 126 companies for the sample. The research methodology used in this study is quantitative, and linear regression is used to examine the data. The findings show that CEO narcissism has a positive but insignificant effect on corporate tax avoidance, while board gender diversity has a significant positive effect. In contrast, capital intensity does not show a significant effect. However, ESG significantly moderates the relationship between CEO narcissism and board gender diversity with corporate tax avoidance, but not with capital intensity. In conclusion, ESG can reduce the tendency for tax avoidance in companies with more gender-diverse boards and those led by narcissistic CEOs.

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