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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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Good Corporate Governance Modeling on Opportunistic Behavior - Related Party Transaction Lia Ramadhani Fatchan; Trisnawati, *Rina; Erma Setiawati
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.6761

Abstract

This study aims to examine the role of good corporate governance in influencing the relationship between family ownership, institutional ownership, and political connections with related party transactions (RPT). The research method uses a quantitative approach with secondary data. Samples using purposive sampling techniques were obtained from 36 mining companies listed on the Indonesia Stock Exchange in the 2017-2022 period. From this sampling technique, after removing incomplete data and outliers, 211 observable data were obtained. Data analysis used moderated regression analysis. The results of the study indicate that good corporate governance is able to moderate the relationship between institutional ownership and political connections with RPT but is unable to moderate between family ownership and RPT. The practical implications of this study can be used as a consideration for the government to make regulations so that the implementation of good corporate governance is more effective in companies whose shares are majority owned by families
Understanding Income Taxpayer Behaviour and Professional Zakat Compliance Through a Transcendental Phenomenological Lens Prasetyo Nugroho Wicaksono, Agung; Iswati, Sri
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8097

Abstract

This study aims to find the meaning or interpretation of what has been conveyed by the Income Taxpayer Article 21 and the obligation of professional zakat. The determination of informants was carried out using the purposive sampling method. This study uses an interpretive paradigm with a transcendental phenomenological approach. The units of analysis used in transcendental phenomenology are intentionality, noema, noesis, intuition, and intersubjectivity. The data analysis techniques in this study are through the stages of bracketing, horizonalization, cluster of meaning, textural description, structural description, and composite description (synthesis of meaning and essence). The results of the research obtained four meanings of taxes and zakat that can be inferred from the informant's experience, namely spiritual meaning as a manifestation of obedience to God, physical meaning which is acting because of a rule, mental meaning as a means of forming mental health, and nationalist meaning as a form of strategy against phobias.
Cultural Influences on Tax Perceptions and Compliance in Rural Timor Wibowo, Danny
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8183

Abstract

This study examines local wisdom and people's attitudes towards taxes in Kefamenanu, East Nusa Tenggara, focusing on how cultural values influence people's views on tax obligations. Through in-depth interviews with informants from five different tribes, it was found that people's local wisdom, which includes moral, religious, and social values, plays a vital role in shaping their attitudes toward taxes. Most informants view taxes as a burden due to the government's lack of transparency and accountability in managing tax funds. The community feels that the benefits of taxes are not visible, especially regarding adequate infrastructure and public services. In addition, the low awareness and knowledge of tax obligations among rural communities exacerbates this negative perception. The results show that social injustice, where low-income earners feel more burdened than high-income earners, also influences the intention not to comply with tax obligations. The implications of these findings emphasize the government's importance in designing tax policies that consider local social and cultural factors to increase tax compliance and create a fairer and more transparent tax system.
The Effect of ESG Controversy on Firm Value in Southeast Asia with Analyst Coverage As A Moderating Variable Abady, Adylah; Raudhatul Hidayah
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8227

Abstract

This study examines the impact of ESG (Environmental, Social, and Governance) controversies on firm value in Southeast Asia, with analyst coverage as a moderating variable. Using 1,255 observations from non-financial public companies listed on Southeast Asian stock exchanges during 2019–2023, the study employs quantitative methods with data from Refinitiv Eikon. Results show that ESG controversies negatively and significantly affect firm value, as measured by Tobin’s Q and Market Capitalization. Companies involved in ESG controversies experience reduced market value. Analyst coverage does not significantly moderate this relationship, although during the COVID-19 pandemic, it better mitigated the negative impact on Tobin’s Q, likely due to heightened investor demand for strategic information. Findings indicate that investor sensitivity to analyst coverage varies with firm value metrics. Investors are encouraged to critically assess companies' ESG reports and not solely depend on analyst recommendations, especially amid ESG controversies.
Extending of TAM Model in E-Filing Adoption Purwo Saputro, Edy; Candra Kusuma Wardana; Probowati Setyaningrum, Dewi; Febriyanto, Ahmad
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8357

Abstract

Digitalization and modernization supported by the development of the internet provide important value for the tax sector and taxpayers. This not only affects awareness and compliance but also its relevance to state revenue. Therefore, commitment to the adoption of e-filing is important. The purpose of this research is to examine the effect of taxpayer attitudes on e-filing adoption intentions using an extended TAM theoretical model by adding variables of perceived risk and government support. The novelty of this research is the expansion of the TAM model by adding these variables, especially for the government support variable which is still rarely done in poor developing countries, while government support is important to support e-filing regulations. The research involved 300 taxpayers with SEM-PLS analysis tools. The results show that all hypotheses are proven so that it is in the interest of competent parties to build a positive attitude of taxpayers towards e-filing which affects the intention to adopt e-filing. This confirms that the adoption of e-filing has an influence on tax revenue. On the one hand, limitations in the scope of respondents and observation settings are an opportunity for further research expansion so that it can provide better generalization of results.
Green Finance and Competitiveness in Fintech Adoption: Digital Transformation and Sustainability in Indonesian Banks Rachmawati, Windasari; Sugeng Wahyudi; Wisnu Mawardi
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8571

Abstract

The increasing global focus on sustainability is prompting organizations to integrate financial technology (Fintech) solutions to increase their sustainability outcomes. This research seeks to explore the intermediary role of green finance and competitiveness, along by the moderating influence of digital transformation (DT), on the link among Fintech and sustainability performance. The study constructs a conceptual framework based on responses from bank employees in Central Java, Indonesia. Data were gathered from 170 bank employees and analyzed utilizing Smart-Partial Least Square (PLS). The findings reveal that Fintech adoption does not significantly negatively impact sustainability performance. Additionally, while Fintech adoption shows a positive but insignificant effect on green finance and competitiveness, it has an insignificant negative impact on competitiveness and sustainable performance. Digital transformation, as a moderator of the connection among Fintech adoption and green finance, competitiveness, and sustainability performance, also shows an insignificant positive effect.
Stickiness of Operating Expense in Asset, Liability, and Income Activities: Evidence from Indonesia Jati, Agung Nugroho; Utami, Tri; Duong, Dang Thi Anh; Nugroho, Arif Julianto Sri; Purwanti, Titik
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8649

Abstract

Understanding cost behavior is crucial in accounting management. Sticky costs literature discusses the responsiveness of costs to profits. This study examines the effect of operating expenses, including rental expenses, advertising, R&D, SG&A, and COGS, on operating income, operating assets, and operating liability. The population in this study is listed companies on the Indonesia Stock Exchange. The observation starts from 2010-2023. We use the OSIRIS-Bureau van Dijk Database to generate the data. We analyze the data using OLS regression with cluster robust standard error. We find that the rental, advertising, SG&A, and COGS expenses increase by 10%-14% per 1% increase in operating income. The rental and advertising costs show an estimated value of 33% and 47% per 1% increase in operating assets. Meanwhile, R&D expenses increase by 32% per 1% increase in operating liability.
Big Data Analytics Skills for Future Accountants Maha Putra, Donny; Aribarahmani, Rufina
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8711

Abstract

Big data analytics technology has changed the landscape of the labour market, including in the field of accounting. This study examines the influence of hard and soft skills of big data analytics on three dimensions of employability: human capital, individual attributes, and career development in accounting students. The method used was quantitative, with a questionnaire survey on 286 accounting students, which was analyzed using Structural Equation Modeling (SEM) through SmartPLS 4.0. Hypothesis tests were carried out to determine the influence of hard skills and soft skills on each dimension of employability. The study results show that hard and soft skills have a positive and significant effect on human capital and career development. However, only soft skills have a significant effect on individual attributes, while hard skills do not show a significant effect on this dimension. These results support the theory of job market signalling, in which technical and non-technical skills serve as signals for employers. The originality of this research lies in testing the combination of hard skills and soft skills of big data analytics in the context of accounting student employability, which has not been widely discussed before.
Model Determining the Success of Sustainability Report Disclosure in Indonesia Triyono; Fatchan Achyani; Sandy Prasetyo; Lamin Khaira
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8810

Abstract

This study aims to analyze the effect of profitability, leverage, liquidity, company size, corporate governance, environmental performance, and media exposure on sustainability reports. The research method used is regression analysis with secondary data obtained from the Company's annual and sustainability reports, the Company Sample uses Mining Companies listed on the Indonesia Stock Exchange with a total sample of 110, for the period 2019-2023. The results of the study indicate that profitability, leverage, liquidity, company size, corporate governance, and environmental performance do not have a significant effect on sustainability reports. Meanwhile, media exposure has a significant effect on sustainability reports. This finding indicates that media publication and attention can encourage companies to be more transparent in their sustainability reporting. Novelty From this study This study highlights the importance of media exposure as an external factor that influences sustainability reports, which has not been widely studied in previous studies, The results show that companies are more motivated to disclose sustainability reports when they are in the spotlight from the media, indicating that transparency is not only driven by internal factors, but also external pressure
Does The Disclosure of Carbon Emissions and Green Investment Affect Corporate Financial Performance (A Case Study of The Mining and Energy Subsectors) Rahmawati, Arifiyani Novita; Hartoko, Sri
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8835

Abstract

The purpose of the study is to provide empirical evidence on the influences of carbon emission disclosure (CED) and green investment (GI) on financial performance (FP), as well as the impact of GI on CED. The research population consisted of companies in the mining and energy subsectors listed on the Indonesia Stock Exchange for the period 2018–2019. The sample selection technique used purposive sampling with a total sample of 162 observations from 27 companies. This study examines the effects of CED and GI on FP before COVID-19, during COVID-19, and in the new normal and post-COVID-19 periods. The results indicate that before and during COVID-19, CED had a significant impact on FP, while GI had no effect. However, in the new normal and post-COVID-19 periods, neither CED nor GI influenced FP. Additionally, GI was found to have an impact on CED.

Page 16 of 17 | Total Record : 170

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