Riset Akuntansi dan Keuangan Indonesia
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)
Articles
170 Documents
<![CDATA[The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice ]]>
<![CDATA[Setiawati, Erma]]>;
<![CDATA[Bawono, Andy Dwi Bayu]]>;
<![CDATA[Nurhidayati, Diyah]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.17583
<![CDATA[The study aims to test the influence of non-financial and managerial performance with the clarity of role and procedural justice as the mediation variables. This quantitative study used a descriptive approach. The population in this study was sharia bank employees in Surakarta, Indonesia. The sampling technique employed in this study was convenience sampling. The sample criteria in this study consisted of the respondents who had subordinate employees under and had worked at least a year; as for the samples in this study, it amounted to 126 respondents. The data used in the study was the primary data, collected through surveys in physical form. The data analysis then utilized multiple linear regression and moderating regression with an absolute value-difference approach. The study results with multiple linear regression analyses showed that non-financial performance influenced managerial performance, the clarity of the role affected the managerial performance, procedural justice influenced managerial performance, and non-financial performance affected the managerial performance, with the clarity of role mediation. However, the procedural justice variables did not mediate the influence of non-financial performance on managerial performance.]]>
<![CDATA[The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure ]]>
<![CDATA[Palupi, Indarti Diah]]>;
<![CDATA[Kurniawati, Lintang]]>;
<![CDATA[Wijayanto, Kusuma]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.17268
<![CDATA[This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure. This study uses three components of corporate governance: board of directors, board of commissioners, and audit committees while corporate tax avoidance is measured using effective tax rate (ETR). This study employs data from manufacturing companies listed on the Indonesian Stock Exchange. Sample was selected using purposive sampling method. Data analysis was conducted on 163 panel data from 62 companies in 2016 - 2018 using moderated regression analysis. The results prove that proportion of independent directors and audit committees as predictors of ETR. Whereas proportion of independent commissioners and board of directors and board of commissioners meeting ratio have no effect on ETR. It also shows that financial pressure moderates the relationship between the proportion of independent directors and ETR. Financial pressure also moderates the relationship between the audit committee and ETR. On the contrary, financial pressure does not moderate the association of independent commissioners and ETR. The results also show that external audit as a control variable related to ETR. This study contributes to the literature on the importance of the effectiveness of corporate governance components in reducing tax avoidance and how financial pressure affects their effectiveness.]]>
<![CDATA[The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019) ]]>
<![CDATA[Achyani, Fatchan]]>;
<![CDATA[Lovita, L]]>;
<![CDATA[Putri, Eskasari]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.17578
<![CDATA[The company’s condition must experience ups and downs that cause instability so that conditions are different from one company to another. Companies must be meticulous in financial reporting to attract investors and creditors as users of financial information. Companies do not rush to recognize and measure assets and profits and immediately recognize possible losses and debts. The purpose of this study is to analyze and obtain empirical evidence about the effect of good corporate governance, sales growth, and capital intensity on accounting conservatism. In this study, indicators of good corporate governance are managerial ownership, independent commissioners, audit quality, and concentrated ownership. The sample of this research was manufacturing companies in Indonesia during 2017-2019, which are listed on the Indonesia Stock Exchange (BEI). This study results indicated that independent commissioners and capital intensity influenced accounting conservatism.]]>
<![CDATA[The Effect of Fiscal Decentralization and Foreign Direct Investment on Regional Income Inequality: Economic Growth as A Mediating Variable ]]>
<![CDATA[Triyono, T]]>;
<![CDATA[Ariyani, Dwi]]>;
<![CDATA[Sasongko, Noer]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.17579
<![CDATA[This research aims to analyze the effect of fiscal decentralization and foreign direct investment (FDI) on regional income inequality and examine the role of economic growth in mediating the effect of independent variables on income inequality in Indonesia. The analytical tool used was path analysis (Path Analysis). The sample data were taken from 34 provinces in Indonesia in the period of 2015-2019. The results show (1) fiscal decentralization has a significant negative effect on economic growth in Indonesia in the period of 2015-2019. (2) FDI has a significant positive effect on economic growth. (3) Fiscal decentralization has a significant positive effect on income inequality. (4) FDI does not affect income inequality. (5) Economic growth has a significant positive effect on income inequality. (6) Economic growth cannot mediate the effect of fiscal decentralization on regional income inequality. (7) Economic growth can mediate the effect of FDI on regional income inequality.]]>
<![CDATA[The Moderating Effect of Proactive Personality On Role Ambiguity And User Satisfaction: An Experimental Under Technostress Condition ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Zakiyah, Rahayu Dewi]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.17028
<![CDATA[Abstract: The increasingly massive development of ICT (Information and Communication Technologies) makes the risk of technostress that triggers role ambiguity cannot be ignored. This study investigates the moderating effect of proactive personality on the relationship between role ambiguity and satisfaction. This study uses an experimental method involving 147 participants and placing participants in a state of technostress. Role ambiguity was categorized into 2 levels (high vs. low), proactive personality was categorized into 2 levels (confront vs. transform). The research findings show that the proactive personality (transform) has greater power in inducing user satisfaction than the proactive personality (confront). Proactive personality weakens the influence of role ambiguity on user satisfaction. Proactive personality as an individual innate factor can be elaborated as an attempt to filter the negative influence of role ambiguity on user satisfaction in ICT.]]>
<![CDATA[A New Era of Government Financial Management: A Case Study of Non-Cash Policies in Local Governments ]]>
<![CDATA[Setiawan, Zeffri]]>;
<![CDATA[Rosidi, R]]>;
<![CDATA[Purwanti, Lilik]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.15672
<![CDATA[This study aims to understand the implementation steps of non-cash transaction policies in the Central Java Provincial Government, with the Policy Implementation Theory from Edward III (1980) to analyze the supporting and inhibiting factors of implementation. The use of noncash as a transaction tool, there is still debate regarding the benefits and disadvantages of using non-cash transactions to the public. This research is descriptive qualitative research with a case study approach. The results showed that the implementation of the non-cash policy in the Central Java Provincial Government carried out the following steps: preparation, implementation, control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, dispositions, and bureaucracy need to be evaluated because they can hinder implementation in the Central Java Provincial Government. Research shows that the implementation of the non-cash transaction policy has been going well in terms of the implementer’s understanding of non-cash administration.]]>
<![CDATA[The Demand of Cost of Equity: Is Audit Attributes Matters? ]]>
<![CDATA[Ulhaq, Muhammad Dhia]]>;
<![CDATA[Diantimala, Yossi]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.16732
<![CDATA[This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit quality. Samples are 588 non-financial companies listed on the Indonesian Stock Exchange for the period 2015- 2020. The results show that auditor industry specialization and audit committee affect audit quality positively significant. However, audit quality has no significant effect on the cost of equity. The role of the audit committee on the relationship between audit quality and cost of equity is not significant either. Auditor tenure negatively significant affects the cost of equity. Therefore, only auditor tenure matters for investors to demand the cost of equity. However, based on the audit committee’s task, we realize a big role of the audit committee in audit quality and cost of equity relationship. We argue that the audit committee has the power to evaluate internal audit and external audits of a firm so the existence of an audit committee provides good signals to capital providers and lenders regarding the credibility of an effective monitoring process and therefore affects the cost of equity]]>
<![CDATA[The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk ]]>
<![CDATA[Carolina, Verani]]>;
<![CDATA[Oktavianti, O]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.16383
<![CDATA[This study aims to see which measurement of tax aggressiveness is the best in predicting corporate risk. There are various kinds of tax aggressiveness measurements that have been used by many researchers, including Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), Book Tax Different (BTD), Permanent Book Tax Different (PBTD), Discretionary Permanent Different (DTAX), and Abnormal Book Tax Different (ABTD). This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange. The data processing method used is Confirmatory Factor Analysis to see which measurement is the best in predicting corporate risk. The results showed that tax aggressiveness can predict corporate risk, and DTAX is the best measurement in predicting corporate risk. DTAX is the best measurement because of it’s ability to capture conforming tax avoidance doing by companies (unlike other measurements that only capture non-conforming tax avoidance).]]>
<![CDATA[Evaluation of The Role of Internal Compliance Unit on The Effectiveness of Internal Control ]]>
<![CDATA[Khairunnisa, Amy Sabrina]]>;
<![CDATA[Rahadian, Yan]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.16787
<![CDATA[This study aims to evaluate the second line roles in supporting the effectiveness of internal control based on its principles. In the Directorate General of Taxes (DGT), the Internal Compliance Unit serves as its second line of defense. The present study was conducted at the Internal Compliance Sub-directorate which is the Internal Compliance Unit Echelon I level at DGT. A descriptive qualitative research applying a dedutive approach with a case study method was carried out to answer the research problems. The criteria used to evaluate the second line roles on the effectiveness of internal control refer to the publication of the Committee of Sponsoring Organization of Treadway Commission (COSO) in collaboration with the Institute of Internal Auditors (IIA) in July 2015 entitled “Leveraging COSO Across the Three Lines of Defense”. The results of the study shows that the operation of UKI in supporting the effectiveness of internal control is quite satisfactory. However, several principles have not been implemented optimally.]]>
<![CDATA[Factors Affecting Corporate’s Coping Strategy Choice During The Covid-19 Outbreak: Case of Indonesia ]]>
<![CDATA[Setyahuni, Suhita Whini]]>;
<![CDATA[Triyani, Agus]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.16172
<![CDATA[This study aims to investigate what factors determine the process of deciding coping strategies during the COVID-19 outbreak. The data analysis technique used in this study was multinomial logistic regression, using structured questionnaires as a data collection method. By analyzing 103 companies that participated in this survey, we found that financial performances and self-efficacy were determinant factors in selecting coping strategies. However, the perception of COVID-19 and the perception of government did not influence the coping strategy’s decision process. By adding a new perspective on entrepreneurial aspects and using the latest indicators of financial performances and perception on COVID-19 and government’ trust, this research contributes to the concept’ development of coping strategies decision making process. For business practice, our findings enrich knowledge on the types of coping strategies that managers can take during the COVID-19 outbreak. Our research offers worthwhile insight into the management accounting literature by providing empirical evidence, especially on the factors that drove the probability of coping strategies during the crisis.]]>
