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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 179 Documents
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Dynamic Capability Theory: Digital Transformation as a Sustainable Competitive Performance Strategy for MSMEs Eskasari Putri; Ashar Mukhammad Akbar; Tariq Tawfeeq Yousif Alabdullah; Kholid Jundi Ar-Ridho; Arief Surya Adhi; Windi Amelia Adindaningtyas Putri
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.5345

Abstract

This study examines the influence of information technology (IT) infrastructure capabilities, business and IT planning capabilities, proactive attitudes toward IT on digital transformation, and their impact on the sustainable competitive performance of MSMEs in Indonesia. This study uses a quantitative approach with data collection through a questionnaire with 783 MSME respondents. Data analysis uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that IT infrastructure capabilities, business and IT planning capabilities, and proactive attitudes toward IT have a positive and significant influence on digital transformation. Furthermore, digital transformation has also been shown to have a significant influence in improving sustainable competitive performance, such as productivity, operational efficiency, and customer relationships. These findings emphasize the importance of synergy between strategic planning and technological readiness, as well as a proactive digital culture in the MSME environment. This study provides empirical contributions from the context of developing countries and offers practical recommendations for stakeholders in promoting MSME digital readiness.
Trapped in Temptation: Revealing The Factors That Lead to Fraud Kurniawan; Johan Arifin
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.9020

Abstract

This research aims to empirically test various potential factors that influence the tendency to commit fraud. Fraud is a danger that always threatens the business and non-business worlds. Therefore, researchers are motivated to examine several factors that are suspected of influencing someone to commit fraud, namely the whistleblowing system, compensation suitability, and competence in addition to empirically testing ethical values as moderation. To obtain the necessary data, this study uses primary data using a questionnaire. The population in this study were employees in Finance and Banking companies in Indonesia. The number of samples in this study was 202 respondents. The data collection method was Snowball Sampling. The data analysis used was PLS-SEM. Based on the test results, it was found that a whistleblowing system with compensation suitability had a negative effect on the tendency for fraudulent acts, while competence had no effect on the tendency for fraudulent acts. This research also reveals that ethical values strengthen the relationship between the suitability of compensation and competence and the tendency for fraudulent acts, while ethical values weaken the relationship between the whistleblowing system and the tendency for fraudulent acts.
Environmental Management Accounting and Green Innovation on Financial Performance: The Moderating Role of Regulatory Pressure Amalia Indah Fitriana; Febrianto, Hendra Galuh; Andi Kusuma Negara; Januar Eky Pambudi; Mikail Kartaloğlu
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.12585

Abstract

This study examines the influence of Environmental Management Accounting (EMA) and Green Innovation (GI) on financial performance, with Regulatory Pressure (RP) serving as a moderating variable. Data from 150 manufacturing firms in Indonesia (2020–2025) reveal that both EMA and GI significantly enhance Return on Assets (ROA), affirming their strategic role beyond compliance. Moderation analysis further reveals that RP strengthens the positive relationship between EMA and ROA, as well as between GI and ROA, suggesting that external regulatory forces serve as institutional catalysts that enhance the effectiveness of sustainability practices. The findings contribute to Institutional Theory and Resource-Based View by demonstrating how regulatory mechanisms reinforce the strategic value of internal capabilities. Practically, this study provides insights for managers and policymakers to design regulatory frameworks that not only enforce compliance but also incentivise green transformation through digitalisation and strategic partnerships. While the study is limited to Indonesian manufacturing firms, it opens up avenues for cross-sectoral and cross-country research that incorporates qualitative dimensions and mediating variables. Overall, this research underscores the importance of aligning internal sustainability strategies with external regulatory contexts to optimise financial outcomes.
Determinants of Key Audit Matters Disclosure: Evidence from Indonesia Pertiwi Khoerunnissa, Gina; Dian Indira Kusuma, Poppy; Jannah, Miftakhul
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.12751

Abstract

This study aims to examine the determinants of key audit matters (KAM) disclosure in Indonesia. The sample consists of 951 companies listed on the IDX during 2022-2024. Data from 1,770 audit reports were analyzed using multiple regression analysis. The results show that audit fees and corporate governance have a positive relationship with key audit matters disclosure. However, this study fails to prove the positive relation between Big 4 auditors and key audit matters disclosure, as well as between female auditors and key audit matters disclosure. Meanwhile, the audit technology is proven to have a negative relationship with key audit matters disclosure. These results imply the importance of determining appropriate audit fees and the significance of having effective corporate governance in place.
The Impact of Public Leadership on Accountability in Local Government: Evidence from Indonesia Setyaningsih, Titik; Indra Bastian; Choirunnisa Arifa; Fuad Rakhman
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13047

Abstract

This study examines the influence of public leadership on local government accountability. The study employed a survey methodology, involving local government employees in seven local governments in Central Java. The data analysis was conducted using Partial Least Squares. The research results indicate that rule-following leadership has a significant positive effect on accountability and financial reporting quality. Accountability leadership plays an important role in increasing financial reporting quality. An increase in financial reporting quality can increase accountability in an organization.
Enhancing ESG Performance Through Ownership Structure, Stakeholder Engagement, and Sustainable-Responsible Investment Geraldina, Ira; Muktiyanto, Ali; Na'im, Ainun
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13166

Abstract

This study analyzes how ownership, stakeholder engagement, and Sustainable and Responsible Investment affect ESG performance. Ownership is classified by government, management, and minority shareholder, while stakeholder engagement by employee, creditor, and community. Socially Responsible Investment is measured by dummy variable of SRI Kehati Stock Index. This analysis uses 270 Indonesia Stock Exchange-listed company observations from 2012–2022. Using unbalanced panel data, study finds that Socially Responsible Investment improves ESG performance, although ownership type has a distinct effect. ESG suffers from stakeholder engagement, particularly creditor and community engagement. This investigation advances ESG antecedent that interplays shareholders, industry recognition, and stakeholder’s engagement.
The Impact of P2P Lending on Commercial Bank's Market Share: Bank-Level Evidence Tran, Thi Xuan Anh; Nguyen, Le Thu
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13356

Abstract

This study offers the first thorough analysis of how Peer-to-Peer (P2P) lending has affected the market share of commercial banks in Vietnam. It does so with a special emphasis on shareholder characteristics, such as the proportion of foreign and state-owned shares. The study, which examined data from 31 commercial banks between 2017 and 2023, found that, whereas marketplace lending has a beneficial effect on conventional banks' market share, P2P has a negative impact on banks' market share. Notably, this is the first study to show that state-owned banks often hold a bigger market share than banks with a larger foreign owner structure when it comes to peer-to-peer lending. Moreover, this study is the first to pinpoint how market discipline helps lessen the negative impact of peer-to-peer lending on the market share of commercial banks. In light of the emergence of peer-to-peer lending platforms, these insights are essential for investors, commercial banks, and legislators to effectively navigate the changing peer-to-peer lending landscape, plan ahead, and maintain the stability and competitiveness of the banking sector. This study pushes traditional banks to capitalize on the rapid advancement of technology to improve client experiences and market share, and it also broadens the conversation about the relationship between traditional banking and developing financial innovations.
External Financing, Earnings Management, and Audit Quality Vernando, Andreas; Yohana , Denny; Khamainy , Arief Hidayatullah; Palupi, Indarti Diah; Fithria, Annisa
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the relationship between external financing and accrual earnings management (AEM). In examining this association, this study distinguishes external financing through debt and equity financing, which are more associated with AEM. In addition, this study also explores how audit quality moderates this relationship. This study employed a sample of non-financial companies from 2015 to 2019. We find that external financing is positively associated with AEM. This positive association is more pronounced with debt financing rather than equity financing. In addition, this study does not find that audit quality can mitigate AEM motivated by external and debt financing. Our results are robust after examining another EM measurement, real earnings management (REM).
Exploring Tax Risk: Its Impact on Corporate Risk in Business Tax Strategies Fatchan, Ilham Nuryana; Laila Oshiana Fitria Azizah; Pramurindra, Rezky; Winarni, Dwi
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13609

Abstract

This study aims to explore the influence of tax avoidance, tax risk, and tax reporting aggressiveness on corporate risk in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a quantitative approach and panel data regression method, the study analyzes 140 data points from 35 selected sample companies. The results show that tax avoidance significantly reduces corporate risk when the strategy is conducted legally and managed properly, supporting the argument that tax efficiency can enhance a company’s financial stability. Conversely, tax risk and aggressive tax reporting do not have a significant effect on corporate risk, indicating that companies with good governance and tax mitigation are able to control fiscal uncertainty without increasing business risk potential. The study also highlights the importance of transparency, clarity of tax strategy, and continuous training for financial teams in facing regulatory dynamics and maintaining corporate reputation in the eyes of investors and the public. These findings reinforce international research published in reputable journals while providing policy recommendations for corporate management and regulators to integrate tax risk management into business strategies proactively and sustainably. Thus, this study broadens the understanding of the relationship between tax strategies and corporate risk while guiding business practices toward more adaptive and competitive governance amid global business environment volatility.

Page 18 of 18 | Total Record : 179

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