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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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Determinants of Devidend Policy : Evidence from Indonesian Stock Exchange Ifada, Luluk Muhimatul; Nurcahyono
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.2886

Abstract

This research aims to empirically test the relationship between tax avoidance, related party transactions and intellectual capital on dividend policy. Furthermore, this research also tests managerial ownership in moderating tax avoidance, related party transactions and intellectual capital on dividend policy. This type of research is a type of quantitative research using secondary data. The population in this study are real estate companies listed on the Indonesian Stock Exchange (BEI) during 2018-2022. The sampling technique in this research used a purposive sampling technique. Analysis of research data uses moderate regression analysis. The results of this research show that (1) tax avoidance influences dividend policy, (2) related party transactions have a positive influence on dividend policy, (3) intellectual capital influences dividend policy, (4) managerial ownership weakens the relationship between tax avoidance and policy. dividends, (5) Good corporate governance can moderate and strengthen the influence of related party transactions on cash dividends, (6) moderate managerial ownership and strengthen intellectual capital on dividend policy
IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria Aliya, Musa-Mubi; Nasiru, Yunusa
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.3268

Abstract

Lease accounting was revised in 2016 due to the contentious nature of its reporting in the financial statements under IAS 17- particularly in respect of operating leases. IAS 17 was criticized for impairing the quality of accounting information due to the inappropriate treatment of identified resources in control and financial obligations by lessee firms. IFRS 16 (effective 2019) eliminates the distinction between operating and finance leases requiring right-of-use assets and associated liabilities to be reported on the Statement of Financial Position. In cognizance of its objective of enhancing information quality, the paper assessed the relevance of accounting information reported subject to compliance with IFRS 16 in the context of listed non-financial firms in Nigeria utilizing lease finance. The Ohlson model was modified to regress share price on the book value of equity per share, earnings per share, and the interaction of these variables with IFRS 16 adoption using a data set for 2016-2021. GLS regression results indicate book value per share to have increased relevance with the adoption of IFRS 16, whereas the relevance of earnings per share remains unchanged. The paper concludes that IFRS 16 adoption enhances the information quality of listed non-financial firms in Nigeria. Recommendations are made for firms to optimize accounting processes to achieve or sustain information quality by adopting IFRS 16. The IASB, as a standard-setter, should also prioritize the cost-efficiencies of standards in their implementation, as this could account for a disparity in the perceived accounting information quality of varying-sized firms).
Tax Avoidance : Do Foreign Interests Have a Role? Nurcahya, Sifit Dwi; Setiawan, Doddy; Aryani, Y. Anni; Sudaryono, Eko Arief
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.3636

Abstract

FDI may have beneficial effects on economic development. On the other hand, the presence of foreign investment leads to foreign interest, which has the potential to minimize tax burden by exploiting cross-border tax policy discretion. This study examines the influence of foreign interest on the tax avoidance practices of firms in Indonesia. This is quantitative research using a sample of firms listed in the IDX80 index with a financial reporting period of 2018-2021. The results of this study indicate that foreign ownership has a positive effect on tax avoidance. Meanwhile, the number of foreign commissioners and the number of foreign directors does not affect tax avoidance. Apart from contributing to the theory, this study is also a concern for the DGT in anticipating the risk of tax avoidance by foreign capital firms. Keywords: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil Putri, Della Sabrina Indah; Murniati Mukhlisin; Mohammad Hudaib
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.3839

Abstract

The challenge of BMT development is the elevated Non-Performing Financing (NPF) level. This study aims to investigate how BMT addresses this NPF challenge by utilizing interview techniques and conducting content analysis through qualitative methods, all from a behavioral accounting perspective. The specific BMT under examination operates within the West Java region. The research findings reveal that measures have been taken to prevent the occurrence of high Non-Performing Loans (NPLs), and the roles played by BMT's management and accountants in reporting have been instrumental, particularly in decision-making. The NPF Customer reporting is a form of BMT management responsibility to stakeholders. An intriguing discovery is that BMT must effectively leverage its social functions to mitigate the risk of high NPF.
Determinants of Green Credit and Their Influence on Banking Profitability in Indonesia Sutrisno; Furqan, Ahmad Maslahatul
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.3906

Abstract

Green finance involves efforts to internalize environmental externalities and adjust risk perceptions to encourage environmentally friendly investments and reduce those that are harmful to the environment. One form of green financial support is the provision of green credit by banks. This research aims to test the effect of green credit on bank profitability, and test the effect of capital adequacy, operational efficiency, credit risk and bank size on bank profitability. This research also examines the influence of capital adequacy, operational efficiency, credit risk and bank size on green credit. The population in this study are banks operating in Indonesia with a sample of all banks that have a commitment to green credit. To test the hypothesis, use panel data regression analysis. After conducting a model test, the best model was obtained, namely the fixed effect model. The results of research using the fixed effect model show that green credit in Indonesia is not influenced by bank capital adequacy, bank operational efficiency, bank liquidity, bank credit risk, and bank size. However, green credit has a significant positive effect on bank profitability in Indonesia. Another result is capital adequacy, which has a positive effect on profitability, while operational efficiency and bank size have a significant and negative effect on profitability, while credit risk has no effect on profitability.
Profitability As a Moderator: Assessing The Influence of Capital Structure, Investment Decision and Firm Size on Firm Value Tubastuvi, Naelati; Yuswandani, Arafah Esa; Fitriati, Azmi; Darmawan, Akhmad; Jaroenwanit, Pensri
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4044

Abstract

The purpose of this study is to determine whether capital structure, investment decisions, and firm size have an impact on firm value by examining profitability as a moderating factor. A quantitative methodology is used in this study. The population used in this study are companies listed on the Indonesia Stock Exchange through the website www.idx.co.id Jakarta Islamic Index 70 company in the 2019-2022 period. This study uses panel data regression model analysis. Within this research, STATA 17 version was used, also Breusch and Pagan Lagrangian is used to test the ordinary least square model versus random effect model regression. Meanwhile, Chow test is used to test ordinary least square model regression versus fixed effect model and Hausman test is used to find the most suitable panel data regression model between fixed effect model and random effect model. The results of this study indicate that capital structure affects firm value, investment decisions and firm size have no effect on firm value, profitability is able to moderate the effect of capital structure and investment decisions on firm value, while profitability is unable to moderate firm size on firm value.
Exploring The Perception of BPBD Apparatus on Disaster Budgeting Using a Phenomenological Approach Hartati, Noorina; Abdul Halim; Oluwatoyin Muse Johnson Popoola
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4290

Abstract

This phenomenological study explores the perceptions of the Disaster Management Agency (BPBD) officials in Sleman and Bantul districts in planning disaster budgets. Through in-depth face-to-face interviews with four BPBD officials from Sleman and Bantul districts, the study finds that disaster risk assessment plays a significant role in pre-disaster budget allocation, while historical experiences dictate the allocation of funds during and after a disaster. Effective and efficient disaster budgeting in Sleman and Bantul districts requires inter-agency collaboration and a participatory approach involving volunteer communities and the public. The main finding of this study is that budget constraints necessitate alternative sources of funding.
Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective Leniwati, Driana; Rohani, Siti; Ahmad Juanda; Agung Prasetyo NW; Fahmi Dwi Mawardi
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4630

Abstract

This study aims to interpret the cost-benefit concept based on a socio-psychological perspective. This research uses an interpretive paradigm with a case study research design approach. The result found that the meaning of cost-benefit is divided into two groups, namely 1) the concept of material cost-benefit based on a socio-psychological perspective, where costs are interpreted as economic sacrifices and benefits are interpreted as society's perception of dignity (social and material status), 2) the non-material cost-benefit concept based on a socio-psychological perspective where costs are interpreted as a sense of pride (prestige) and strengthening family relationships. This study contributes to theory and practice which the interpretation of the cost-benefit concept in accounting has a broader context where costs are interpreted not just material (money) but there are non-material values that are formed because of the social and psychological environment and in terms of policy in the company, this interpretation can be taken into consideration in making policies. The novelty is trying to look at the concept of cost-benefit from a different perspective from accounting science, namely from a social psychology perspective which is expected to raise human awareness for the better.
Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation Sabila, Isnayni; Rahmawati; Dwi Amperawati, Endang; Corina Joseph
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4653

Abstract

This research aims to explore the influence of earnings quality and company reputation on stock return volatility in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period using quantitative methods. The research sample was 175 non-cyclical consumer sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period and using PLS-SEM. The results of this research found that earnings quality has a negative effect on stock return volatility and company reputation has a negative effect on stock return volatility. Results of this research are expected to be useful for investors when investing in the stock market. Apart from that, it is also hoped that it can also be useful for companies so that they can be more careful in carrying out company operational activities so that they can improve their company's reputation in terms of quality, performance, responsibility and attractiveness which can reduce return volatility. This research is limited to consumer non-cyclicals sector in Indonesia and within just 5 years observation and contributes to existing knowledge by empirically testing the relationship between earnings quality and company reputation on stock return volatility. There has been no research in Indonesia that discusses the influence of company reputation on stock return volatility.
Phenomenology of Bourdieu’s Theory of Practice: The Relationship Between the Budgeting Process and Culture Siti Nurhayati Ning Rahayu; Erma Setiawati; Rina Trisnawati, Ph.D
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.5212

Abstract

This research scrutinizes the phenomenology of Bourdieu’s Theory of Practice: the relationship between the budgeting process and culture. The research aims to provide an overview of the phenomenon of budget preparation, understand the implementation of performance-based budgeting, and determine the role of Bourdieu’s Theory of Practice in budget preparation and culture. This research used Bourdieu’s Theory of Practice, consisting of Habitus, Capital, and Field. Bourdieu’s Theory of Practice was employed to analyze the phenomenon of budgeting in a social and cultural context. This research is qualitative. The setting of this research was UIN Salatiga. Triangulation techniques were utilized in this research. The research results demonstrated that the budget preparation process at UIN Salatiga started from the Planning Subdivision, which coordinates budget preparation at UIN Salatiga. The budget preparation process was based on the established Strategic Plan and Performance Agreement (Perkin). Fundamentally, budgeting at UIN Salatiga has implemented Performance-Based Budgeting, where each budget prepared must have clear input, output, and outcomes. In this case, Bourdieu’s Theory of Practice plays a role in the preparation, arrangement, implementation, reporting, and evaluation processes. Habitus, Capital, and Arena are highly influential in preparing the budget. Habitus, which Capital strengthens, becomes an essential part of the Arena and the budget preparation process so that a budget is created, which is used as a guideline for activities at UIN Salatiga.

Page 3 of 17 | Total Record : 170

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