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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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Enhaching Fraud Detection Through Auditor Religiosity, Computer Assisted Audit Techniques, and Task Specific Knowledge: The Moderating Impact of Big Data on Auditors in BPKP, Sumatera Island Betri; Hafidz, Ridho
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6424

Abstract

This study investigates the impact of Auditor Religiosity, Computer Assisted Audit Techniques (CAATs), and Task Specific Knowledge on Fraud Detection, with Big Data serving as a moderating variable. Conducted at the Representative Offices of the State Development Audit Agency in Sumatera, the associative research utilized primary data from 220 questionnaires, analyzed via Partial Least Square Structural Equation Modeling (PLS-SEM). Findings reveal that Auditor Religiosity and Task Specific Knowledge significantly influence Fraud Detection, while CAATs do not. Additionally, Big Data does not moderate the effects of Auditor Religiosity and Task Specific Knowledge on Fraud Detection (homologizer moderator). However, Big Data moderates (strengthens) the influence of Computer Assisted Audit Techniques on Fraud Detection (pure moderator).
Career Choice As An Auditor: Analysis on Determinant Factors of Perguruan Tinggi Muhammadiyah and Aisyiyah (PTMA) in Central Java and D.I.Yogyakarta Lintang, Kurniawati; Rita Wijayanti; Nur Kholis
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6612

Abstract

The aim of this research is to find out the factors influencing student dynamics in their choice of career as auditors. This is quantitative research with a student focus of the Accounting Studies Program on PTMA in Central Java and D.I. Yogyakarta to give a deeper understanding and consider the complex and diverse factors influencing individual career decisions, in particular the choice of career as an auditor. A sample of 243 respondents matched the purposive sampling criteria. Data analysis using SEM-PLS with SMARTPLSanalytical tool 3. The results of the research showed that 1) motivation is able to influence gender stereotypes in the choice of career as an auditor. 2) Financial appreciation is capable of influencing gender- stereotypes in the selection of a career as an auditor. 3) Market considerations are capable of affecting gender stereotypes when choosing a career in the role of auditor. More specifically, the results of this study show that motivation, financial appreciation, and market considerations do not directly affect career choices as an auditor.
Determinant Factors of Purchasing Intention Toward Electric Vehicles in Indonesia Fahmi Setiadi; Nur Chayati
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6669

Abstract

This study aims to examine factors that affect the intention to buy an electric vehicle from the perspectives of the theory of planned behaviour, norm activation model, and frugality. The study's results reveal that attitudes, subjective norms, perceived behavioural control, personal norms, and frugality directly influence the intention to purchase an electric vehicle. Additionally, the perception of incentives, ascription of responsibility, and awareness of consequences also indirectly influence the intention to buy an electric vehicle. The study's findings suggest that both the government and entrepreneurs must play a significant role in hastening the transition from fossil fuel vehicles to electric vehicles. The government can implement both fiscal and non-fiscal policies. Specifically, it can provide fiscal incentives to encourage the purchase of electric vehicles and expedite the development of public electric vehicle charging station infrastructure, making it easier for consumers to charge their cars. Automotive entrepreneurs can contribute by promoting safe, comfortable, and affordable electric vehicles, thereby increasing consumer confidence in purchasing them. Products of electric vehicles are crucial in convincing consumers that they provide superior environmental solutions, as they prioritize advancing sustainability goals in the environmental sector rather than generating new environmental issues.
Mediating Assurance in Auditing Standards: Auditors Mitigation of Risks of Frauds Imoniana, Joshua Onome; Bianchi, Massimo
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6719

Abstract

This study critically interrogates mediating assurance in auditing lived experiences of independent auditors. It is qualitative research based on constructivist perspective. A combination of participant observations and interviews were used to build data corpus. Data was analysed using thematic coding. Findings show that assurance is felt in the present auditing standards, corroborated by mediating assurance while drawing on the main objectives of auditing. Findings also show that ISA motivates the verification of accounting functions disrupting status quo for perpetuation of fraud outside the outreach of auditor. Therefore, the auditor tends to mold credibility with its works, towards reducing auditing expectation gap. As the auditor reports to the corporate governance, mainly the audit committee, certain cases may reveal barriers for additional audit jobs to elucidate cases of significant accounting errors that have the characteristics of accounting fraud. We conclude that, insofar as the ISA tries to favour a set of auditors who suppress compliance or auditor with a myopic approach, the main motivations of assurance would not have been met. As an implication, it constitutes an innovation in the fieldwork of the auditors to embrace the current responsibilities demanded by users of financial statements to mitigate the risk of fraud.
Cost Efficiency Analysis To Maintain The Sustainability of Tobacco Farming in Grujugan Village, Bondowoso Regency Atikah, Siti; Juanda, Ahmad; Leniwati, Driana
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6754

Abstract

This study aims to analyze cost efficiency in tobacco farming in Grujugan Village, Bondowoso Regency, and identify the factors influencing the sustainability of such farming practices. The methodology includes direct observation and interviews with experienced tobacco farmers. The results of the analysis indicate that cost efficiency is a key factor in enhancing profitability and sustainability in tobacco farming. Cost reduction can be achieved through the selection of superior varieties, the implementation of modern technology, and efficient resource management. Additionally, the importance of training for farmers in sustainable agricultural practices is identified as a strategic step to improve productivity. Despite facing climatic challenges, such as extreme dry seasons, the combination of these approaches can help tobacco farmers in Grujugan Village maintain and improve their farming outcomes, while also ensuring local economic sustainability.
Potential Confusion Between Value Investing and Fundamental Analysis Explored Through Piotroski F-Score Murti, Nugroho Wisnu; Sugiri, Slamet
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6937

Abstract

This article addresses the potential confusion between fundamental analysis (FA) and value investing (VI) in stock analysis, particularly highlighting the over-reliance on financial ratios that can obscure their distinctions. It examines the role of the f-score, developed by Piotroski (2000) as a VI indicator, which is frequently misinterpreted within the context of FA. By analyzing its utilization in academic literature, the study examines to clarify how the f-score should be understood as a value investing tool and contribute to a clearer framework distinguishing the two approaches, thereby enhancing future research and educational efforts. This article employs bibliometric analysis. Our study finds that while the f-score is frequently associated with FA metrics, its intended purpose as a measure of VI more relevant. Additionally, we categorize value investing indicators into Single Value Investing Indicators (SVII) and Combined Value Investing Indicators (CVII), building upon the foundational works of Graham & Dodd (1934) and Lakonishok et al (1994). The findings suggest that Piotroski's f-score is more appropriately classified as a CVII and more effective in predicting abnormal returns when used within the value investing framework rather than fundamental analysis.
Indonesian SMEs and Cybersecurity: Developing Instrument to Test SMEs Owners’ Capability in Detecting Phishing Emails Yudhiyati, Ratna; Rahmawati, Diana; Putritama, Afrida
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6955

Abstract

In recent years, phishing attacks have gotten more complicated and harder to detect. Technology-based preventative approaches have become utterly ineffective. Users of electronic mails are eventually the most essential factor in identifying phishing scams. Small and medium-sized enterprise (SMEs) are more susceptible to spear-phishing attacks as their reliance of internet-based services increases, yet most of them lack skills in implementing preventive measures against phishing. This study identified the characteristics of phishing emails and designed an instrument to assess the level of individual knowledge in detecting various phishing messages. This instrument is primarily designed for SMEs. The instrument is to be used not only as a testing tool for phishing detection skills, but also as the foundation for generating training materials or phishing detection guidelines for SMEs
Implementation of IFRS 17 in the PSAK 108 Revision on Sharia Insurance Transactions in Indonesia Ghoni, Abdul; Arianty, Erny
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6959

Abstract

The Sharia insurance industry in Indonesia has shown significant growth, although in the past decade, there has been a decline in contribution growth, particularly in the general Sharia insurance sector. This study aims to analyze the impact of IFRS 17 implementation on the revision of PSAK 108. The research method employed is descriptive analysis using both qualitative and quantitative approaches. Qualitatively, the study applies a descriptive analysis approach through interviews, while quantitatively, it uses the Analytical Hierarchy Process (AHP) method. The findings reveal that 66% of respondents believe that the implementation of IFRS 17 will have a significant impact on the recording, measurement, and presentation of financial statements, with the level of impact varying based on the type of insurance business. Regarding the impact on the RBC (Risk-Based Capital) of insurance companies, 20% indicated a low impact, while 40% reported medium to high impacts. These findings suggest the need for operational system adjustments, capital strengthening, and enhancement of human resource capacity to address the challenges posed by IFRS 17 implementation in Indonesia.
Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting Laila Oshiana Fitria A'zizah; Nur Prasetyo Aji; Dewita Puspawati; Ovi Itsnaini Ulynnuha; Nur Andriyani
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.7030

Abstract

This study examines the essential function of Environmental Management Accounting (EMA) as a mediating variable in the correlation between sustainability report disclosures and firm value. The study highlights the beneficial effects of Environmental Management Accounting (EMA) on value creation by aligning business strategy with sustainable practices, as viewed through the framework of stakeholder theory. Multiple regression and path analyses were performed on a sample of Indonesian manufacturing businesses listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023 to evaluate the assumptions. The findings indicate that EMA substantially increases business value by fostering operational efficiency, transparency, and stakeholder confidence. The Sobel test further substantiates EMA's mediation impact, indicating that organizations with strong EMA procedures get superior financial success and sustainability results. This study highlights the significance of incorporating EMA into sustainability reporting frameworks to improve business value and promote sustainable development. Keywords: sustainability report disclosure, environmental management accounting, firm value
CEO Narcissism and Corporate Tax Avoidance: Testing The Moderating Role of ESG Fifi Aswita Mandala Sari; Sasongko, Noer; Triyono
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.8610

Abstract

Examining the effects of capital intensity, board gender diversity, and CEO narcissism on company tax avoidance with ESG acting as a moderating factor is the aim of this study. Companies that manufacture food and beverages that are listed on the Indonesia Stock Exchange (IDX) for the years 2017–2023 make up the research population. Purposive sampling techniques were used to pick 126 companies for the sample. The research methodology used in this study is quantitative, and linear regression is used to examine the data. The findings show that CEO narcissism has a positive but insignificant effect on corporate tax avoidance, while board gender diversity has a significant positive effect. In contrast, capital intensity does not show a significant effect. However, ESG significantly moderates the relationship between CEO narcissism and board gender diversity with corporate tax avoidance, but not with capital intensity. In conclusion, ESG can reduce the tendency for tax avoidance in companies with more gender-diverse boards and those led by narcissistic CEOs.

Page 5 of 17 | Total Record : 170

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