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INDONESIA
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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COUNTRY GOVERNANCE AND FINANCIAL LEVERAGE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES Sasikirono, Nugroho
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.19014

Abstract

This study aims to determine the effect of country governance and the components of country governance (voice and accountability, political stability and absence of violence, government effectiveness, regulatory quality, law, and control of corruption) on financial leverage, as well as the moderating effect of institutional ownership on the influence of country governance and the components of country governance (voice and accountability, political stability and absence violence, government effectiveness, regulatory quality, law, and control of corruption) on financial leverage. This study uses a sampling method using purposive sampling. The analysis method is multiple linear regression and moderated regression analysis. The number of samples in this study was 1853 observations on manufacturing companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines. The results show that country governance, political stability and absence aof violence, government effectiveness, regulatory quality, law, and control of corruption have a significantly negative effect on financial leverage, while voice and accountability have a significant positive on financial leverage. Institutional ownership weakens the negative influence of country governance, political stability and absence of violence, government effectiveness, regulatory quality, law, and control of corruption on financial leverage, while institutional ownership strengthens the positive effect of voice and accountability on financial leverage. In addition, tangible assets, profitability, interest rates, and GDP growth also affect financial leverage.
MINDFULNESS BASED-ASSET IN ACCOUNTING: INTERDISCIPLINARY PERSPECTIVE leniwati, Driana; Wahyuni, Endang Dwi
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.18099

Abstract

This study aims to construct the concept of assets using a revisedhedonic treadmill theory approach. By using postmodernism paradigm with constructionism approach in case study design, this research tries to integrate concept of asset in accounting with hedonic treadmill theory to construct a new concept of asset. Empirical data obtained through in-depth interviews with 21 bank employees with various grade positions and working period which were grouped into Assistant (ASST), Assistant Manager (AMGR), Manager (MGR), Assistant Vice President (AVP), and Vice President (VP) in Indonesia. The data were analyzed using the framework of a revised-hedonic treadmill premises as an analytical tool. The result of this research is a mindfulness concept of asset which includes asset as want, asset as need, and asset as blessing. The variation meaning of assets are formed due to events, experiences, or incident both physically and spiritually which ultimately make humans adapt to form self-awareness. They contemplate and finally make their own choices of happiness. At that point, humans are truly at a turning point without going through the assessment of mind. Only a sense of divinity on their heart. Because basically having assets is a mandate entrusted by God to humans so that assets are not the ultimate goal of the pursuit of happiness, but having sufficient and blessings asset will bring people to a sense of peace and gratitude. In essence, humans will seek happiness towards the meaning of life. The mindfulness concept of asset is expected to change the mindset of most people that assets are accumulated not for want but need and blessing. Having sufficient assets are a way to achieve God’s blessing and bring humans to the meaning of life that leads to true happiness.
THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) Yuliartanti, Adelia Rahma; Handayani, Rr Sri
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.19239

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosureon firm value with investor’s attention as an intervening variable in infrastructure sectorcompanies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The value of the company in this study is calculated by the company’s stock return. With more information provided by the company, it will attract investors’ attention and will reduce information asymmetry. The population in this study was taken from companies listed on the Indonesia Stock Exchange (IDX) in the Infrastructure sector in 2018-2020. Sampling was taken using purposive judgment sampling method which finally found 18 of the 71 companies listed on the IDX website. The analytical tool used is partial regression analysis (Partial Least Square/PLS). Resulting that social Corporate Social Responsibility (CSR) disclosure has a positive and significant influence on the value of the company while the disclosure of Corporate Social Responsibility (CSR) economy and environment has a negative effect on the value of the company, and the disclosure of corporate social responsibility (CSR) economically, socially and environmentally has a negative effect on the value of the company with investor’s attention as an intervening variable.
BUDGET GAMING, SUPERIOR TRUST AND BUDGET EMPHASIS: THE MODERATING EFFECT OF PERSONALITY (Evidence from Retail Company in Indonesia) Carolina, Yenni; Rapina, R; Amazia, Naftaly Patria; Tanuwinata, Vincent
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.19332

Abstract

This research was conducted to obtain empirical evidence on the practice of budgetary gaming. Many researchers say that budgetary gaming is an unethical practice and often occurs in practice. This unethical practice is allegedly influenced by budget emphasis and trust. In this study, the personality factor used, namely greed, will be tested as a moderating factor in the relationship between trust and budget emphasis on budget gaming. This research was conducted on retail companies registered in APRINDO (Indonesian Retail Entrepreneurs Association) with middle management respondents. The amount of data that has been collected and can be processed is 96 data. For data processing, SEM is used with the help of SmartPLS software. The results show that budget emphasis has a positive effect on budgetary gaming. Trust has a negative effect on budgetary gaming, and greed is proven to moderate budget emphasis and trust on budgetary gaming. The implications of this research can be a reference for the business world related to the design and use of a budget that can overcome gaming behaviour on a budget.
IS THE INDONESIAN MARKET REACT TO THE SUKUK ISSUANCE ANNOUNCEMENT ? Ridwan, Muhammad Qomaruddin; Barokah, Zuni
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17322

Abstract

This study aims to examine the market reaction following the announcement of sukuk issuance by companies listed on the Indonesia Stock Exchange between 2013 and 2017. During this period, there were 23 sukuk publishing announcements as samples for this study. Although two events led to the issuance of sukuk, there have been no unusual returns overall. There was no change in trading volume on the day before and after the announcement of the sukuk issuance, both as a whole and for each event. To that end, we cannot find any significant association between the type of sukuk (i.e., ijarah) and the not related to cumulative abnormal returns.
CRYPTOCURRENCY TRANSACTION: IS IT RELEVANT TO INDONESIAN ACCOUNTING STANDARDS? Nadiar, Rahmi; Nor, Wahyudin; Safrida, Lili
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.18523

Abstract

Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. It leads to dissimilar accounting treatments for numerous entities. Based on the existing issues and regulations in Indonesia, how is the classification of accounts possibly relevant to the Indonesian accounting standards? Purpose and Methods: This study attempted to explain and analyse the accounting challenges for cryptocurrencies within the current accounting framework in Indonesia and identify relevant models for cryptocurrency accounting. This study is qualitative. Data sources used in this study included key informant interviews. Findings: The study findings concluded that there are deficiencies in the Indonesian accounting standards. It is driven by differences in the use of an entity’s business model. Differences in business activity lead to differing uses in cryptocurrency accounting. Research Limitation: The results of the research depend on the author’s experience and perspective. The scope of topics can be expanded by adding additional perspectives. Contribution: This study can contribute to developing the accounting standards in Indonesia. The growing popularity of cryptocurrencies has indirectly led regulators to design new guidance for accounting financial statements.
ANALYSIS OF CSR DISCLOSURE, EARNINGS PERSISTENCY, EARNINGS GROWTH, AND BUSINESS SIZE ON EARNINGS MANAGEMENT WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE (Case Study on LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2020) Setiawati, Erma; Sekarningrum, Alifah; Witono, Banu
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.21369

Abstract

Due to a lack of development, Indonesia’s border areas are often undeveloped. This research aims to determine the impact of CSR disclosure, earnings persistence, earnings growth, and business size as factors influencing earnings management in LQ45 companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Multiple linear regression with SPSS 25 was employed to analyze the data. The findings disclosed that CSR disclosure, earnings persistence, and business size all impacted earnings management. However, earnings growth did not affect earnings management. Testing with the moderating variable revealed that CSR disclosure and business size, moderated by institutional ownership, influenced earnings management. Moreover, earnings persistence and earnings growth variables, moderated by institutional ownership, did not affect earnings management.
THE INFLUENCE OF LIQUIDITY, LEVERAGE, PROFITABILITY AND BUSINESS RISK ON THE DIVIDEND POLICY OF MANUFACTURING COMPANIES LISTED ON THE IDX Putri, Eskasari; Ardiningrum, Bunga Naifa; Nursiam, N
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.17251

Abstract

Dividend policy concern the issue of the use of profits that are the right of sharelohders, these profits can be divided as dividends or held for reinvestment. This study aims to determine the effect of liquiditu, leverage, profitability, and business risk on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study are manufacturing companies totaling 116 companies. The sampling technique used was purposive sampling so as to obtain as many as 40 samples of companies in rhe food and beverage sub-sector manufacturing companies. The data collection method used s documentary data, with data in the form of financial reports obtained from www.idx. co.id. The data analysis technique used is multiple linear regression. Based on the result of the analysis, it shows that partially liquidity and profitability have a significant negative effect on dividend policy, while leverage and business risk have a significant positive effect on dividend policy in manufacturing companies on Indonesia Stock Exchange for the 2016-2019 period.
ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY DISCLOSURE IN PROPERTY, REAL ESTATE, AND CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2020 Kurniawati, Lintang; kholis, Nur; Mujiyati, M
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.20040

Abstract

This study aims to determine the analysis of the factors that influence the implementation of corporate social and environmental responsibility disclosures in property, real estate, and construction sector companies listed on the Indonesia Stock Exchange in 2015- 2020. The first step of this research is to prepare a framework for the research to be made, and collect data from www.idx.go.id by downloading the annual report of the sampled company following the sample criteria and variables required in the study. The sample obtained from this study is 129 samples and the data is processed using SPSS 21. The results of this study indicate that the factors that influence Corporate Social Responsibility in property, real estate, and construction sector companies are variable size, and managerial ownership. While the variables Leverage, Growth, and the size of the board of commissioners have no effect.
EFFECT OF PROFITABILITY, BUSINESS SIZE, AND INSTITUTIONAL OWNERSHIP ON BUSINESS VALUE WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE (Empirical Study on Food and Beverage Companies Listed on The Indonesia Stock Exchange for The 2017-2020 Period) Arifin, Atwal; Fauziah, Siti; Suwarno, Agus Endro
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.20408

Abstract

This study aims to analyze the effect of profitability, business size, and institutional ownership on business value with capital structure as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. Using purposive sampling, 48 companies were selected as the sample. Multiple regression analysis with IBM SPSS Statistics 25 was employed to analyze the data. The analysis unveiled that profitability affected business value. However, business size had no influence on business value, and institutional ownership did not significantly impact business value. Moreover, the capital structure could moderate profitability with business value but could not moderate business size and institutional ownership.

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