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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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The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability Purnomo, Hanny; Eriandani, Rizky
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21349

Abstract

Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to weaken the effect of environmental uncertainty on tax avoidance. Using SPSS, 458 samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The results of this study indicate that environmental uncertainty affects tax avoidance and managerial ability strengthens the effect of environmental uncertainty on tax avoidance. This result may be due to the large influence of environmental uncertainty in the company so that the risks obtained are difficult for managers to overcome
Eco-Efficiency and Financial Performance: An Evidence from Indonesian Listed Company Daud, Rochmawati; Meutia, Inten; Yuniarti, Emylia
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21606

Abstract

This study uses natural resource-based theory to provide empirical evidence regarding the effect of sustainability policies in the form of emission reductions on the financial performance of companies listed on the Indonesia Stock Exchange. The concept of eco-efficiency is measured using the emission intensity approach. This study uses a period of data panels from 2019 to 2021 to capture the effect of ecoefficiency on the company’s financial performance. Using three accounting measures of financial performance in the research model: ROA, ROE, and ROS, to understand in more detail the impact of eco-efficiency on the company’s financial performance. We find evidence that eco-efficiency has a positive impact on financial performance. This finding implies that the fewer GHG emissions the company produce, the higher the company’s financial performance. This finding has implications as support for companies that emission reduction policies can positively affect the company’s financial performance.
The Triple Bottom Line Accounting from Scientia Sacra Perspective Sari, Nur Astri; Shara, Yuni; Suhardianto, Novrys
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.20893

Abstract

This article aimed to analyze the triple bottom line accounting concept from scientia sacra perspective. The alignment of the triple bottom line accounting from scientia Sacra perceptive is essential to dealing with crises in all aspects of life regarding corporate sustainability. Scientia sacra is the knowledge of reality that is at the heart of every revelation obtained through revelation and the intellectual intuition that cover the hearts and minds of human beings. This article employed the interpretative method. The triple bottom line concept from scientia sacra perspective is analyzed in ontological, epistemological, and axiological meanings. The ontological aspect of scientia sacra refers to the existence of God. In line with that, the ontological aspect in the triple bottom line also refers to the existence of God through religious ecocentrism or the spiritual dimension. In the epistemological aspect, the triple bottom line uses eco-theological principles from the Holly book. In the axiological aspect, the triple bottom line transforms from profit oriented to 3Ps (profit, people, planet) oriented. However, this transformative function has yet to be fully achieved since some companies still commit deviations, such as environmental pollution, due to their business activities.
Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020) Saputri, Risma Talia; Handayani, Rr. Sri
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.20702

Abstract

This study aims to analyze the effect of company characteristics and corporate governance on tax aggressiveness before and during the Covid-19 pandemic. The independent variables of this study are the company characteristics (profitability, capital intensity, inventory intensity, and company size) and corporate governance (independence the board of commissioners and audit committee size). The dependent variable of the study is tax aggressiveness measured using the Effective Tax Rate (ETR). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange period 2019-2020. The sampling method used was purposive sampling and obtained a total sample of 176 firm-years of observation with certain criteria. This study uses multiple regression analysis and chow test with SPSS 25 software. Based on results of the t-test, there was a positive effect profitability on tax aggressiveness before and during the pandemic, there was a positive effect company size on tax aggressiveness before the pandemic, there was a negative effect audit committee size on tax aggressiveness before and during the pandemic. However, it is not proven company size had an effect on tax aggressiveness during the pandemic. Meanwhile, capital intensity, inventory intensity, and independence the board of commissioners have not been shown an impact on tax aggressiveness before and during the pandemic. Then, the findings chow test found there was no difference effect of the six independent variables on tax aggressiveness before and during the pandemic.
Evaluation of Capability Improvement of Government Internal Control Apparatus Yusup, Muhammad; Rahadian, Yan
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21241

Abstract

Evaluation of the improvement of the capability of the Government Internal Supervisory Apparatus (APIP) is very important considering that APIP capability has a significant impact on strengthening the effectiveness of the Government Internal Control System (SPIP) to realize good governance. The Sukabumi District Inspectorate was chosen as the object of research because it is one of 362 APIPs with a level below Level 3 from the results of the BPKP assessment in 2021. After using the new regulation, the APIP capability of Sukabumi District Inspectorate is at Level 3. This research used qualitative method with evaluation case study type. The evaluation framework refers to the new and old regulations related to APIP capability assessment. Based on the results of the comparative analysis of old and new regulations, it can be concluded that the new regulations on improving APIP capability are clearer and more systematic than the old regulations. From the evaluation results based on the new regulations APIP has not been able to reach level 3 as a result of its self-assessment. There are 3 topics that are not yet appropriate, namely supervisory planning, performance audits and compliance audits.
Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk? Carolina, Verani; Gunawan, Yuliana; Tedya, Ranesa
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21687

Abstract

Very few companies in Indonesia implement environmental, social, and governance (ESG), but nowadays investors are interested in investing in companies that have good ESG profiles. This study aims to find the moderating effect of ESG performance on the effect of tax avoidance on corporate risk. The ESG score was obtained through the Thomson Reuters Eikon (Refinitiv), while tax avoidance was measured using the Effective Tax Rate and Cash Effective Tax Rate. This study used a sample of companies with ESG scores in the 2012-2021 period. The data was analyzed using panel data moderation regression with eviews 12. The best regression model obtained is the Fixed Effect Model (FEM). The results showed that ESG performance can moderate the effect of tax avoidance on corporate risk.
Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner Witono, Banu; Permatasari, Widowati Dian; Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22641

Abstract

This research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to accounting principles. This research will be conducted by analyzing all companies listed on the Indonesia Stock Exchange in 2017-2019 using SPSS. Data was analyzed as 112 data using multiple regression analysis. The results show that both size of directors and commissioner’s and women of board director and commissioners affect the accounting conservatism. However, the educational background of board directors and commissioners does not affect accounting conservatism.
Analysis of Factors Affecting Auditor Switching Nursiam, N; Purwana, Dedy Yana; Dewi, Indah Permata
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22642

Abstract

This research aimed to determine the impact of management changes, company growth, financial distress, and the percentage change in ROA, KAP size, and company size on auditor switching. In this study, the management changes and KAP size employed dummy variables. The company growth is projected by its delta revenue percentage; financial distress is projected by its debt to equity ratio (DER); the percentage change in ROA is projected by its delta return on asset (ROA); and the size of the company is projected with the natural logarithm of total assets. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2017–2019. The sampling technique applied in this study was the purposive sampling technique. The sample in the study was 68 companies, and it was conducted over three years, resulting in 204 data. The employed data analysis technique was logistic regression analysis. The results showed that the variable percentage change in ROA and KAP size affected auditor switching. Meanwhile, the variables of management changes, company growth, financial distress, and company size do not affect auditor switching.
How About Good Corporate Governance, Size, Leverage, Financial Performance Mujiyati, M; linuha, Ovi Itsnaini
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22643

Abstract

This study aimed to find empirical evidence that the board of commissioners, the board of directors, the audit committee, independent commissioners, institutional ownership, leverage, and firm size affect the performance of the company,. financial performance of companies listed on the Jakarta Islamic Index (JII). The population of this study included companies registered in the Jakarta Islamic Index (JII) from 2019 to 2021. Sampling was carried out by purposeful sampling method, based on criteria established, a sample of 20 companies was obtained. Data analysis techniques use classical hypothesis testing, namely normality test, multicollinearity test, variable variance test and autocorrelation test. Hypothesis testing by multiple regression analysis. Research results show that board of directors, board of directors, institutional ownership, firm size and audit committee have no influence on financial performance. Meanwhile, independent trustees and leverage have a positive effect on financial performance.
Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Local Government Bawono, Andy Dwi Bayu; Sasongko, Noer; Mustofa, M
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22644

Abstract

Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of a local government financial report may experience negative consequences. This study’s objective was to examine empirical evidence about the influence of audit results, auditor switches, local government size, leverage, and profitability on local government audit report lag in Indonesia. This study utilized 506 out of 514 local governments (districts and cities) in Indonesia during 2017 and 2018, with a total sample size of 1,012. This study utilized secondary data collected from 2017 to 2018 audit reports of the Supreme Audit Institute – SAI (BPK). The data was collected from the electronic database services of the Information and Documentation Executive Authority (E-PPID) at http://e-ppid.bpk.go.id. The Purposive Sampling Technique was used to acquire the sample, and the data was analyzed using Ordinary Least Squares (OLS). According to the research, audit findings, local government size, and leverage influenced local government audit report latency, but auditor changes and profitability had no significant effect. Many variables, including audit opinion, audit quality, auditor experience, the quantity of capital expenditures, special allocation funds received by local government, and the qualifications of the local government report compiler, might be investigated further. In addition, splitting municipal governments depending on island location would provide for an intriguing extra audit report lag study.

Page 15 of 17 | Total Record : 170

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