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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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Fraud and Whistleblowing Intention: Organizational Justice Perspective Rustiarini, Ni Wayan; Merawati, Luh Komang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11970

Abstract

Whistleblowing is considered as an effective control mechanism for detecting fraud. One of the factors that influence individuals to do whistleblowing is organizational justice. However, research on the justice theory and whistleblowing is still limited. This study aims to investigate the role of distributive justice, procedural justice, and interactional justice on whistleblowing intention. This study uses an experimental laboratory method. The subjects were 124 accounting employees in the private and public sectors. The findings show that the employee who experience fair organizational justice (distributive, procedural, and interactional) have higher whistleblowing intentions than employees in unfair conditions. This study also reveals that does no whistleblowing intention difference between private and public employees.
The Supply Side Factors Impact on the Effectiveness of Indonesian Government Internal Audit Function Alwi, Bramastya Datum; Yuyetta, Etna Nur Afri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12736

Abstract

This study examines the effect of supply-side variables on the effectiveness of the Government Internal Supervisory Apparatus (GISA) function. These variables are organizational competence, organizational independence, compliance with audit implementation standards, risk-based audit planning, implementation of the Quality Assurance and Improvement Program (QAIP) and auditee attributes. The samples used in this study were 81 GISA units at the level of district and city governments. This work used a questionnaire to measure variables. Each unit of GISA was represented by a structural official or supervisor/auditor. Personnel occupying these positions were selected because they are considered to have an adequate understanding of the GISA. This study provides empirical evidence that, in the context of the Indonesian Government, organizational competence, risk-based audit planning and implementation of QAIP do not have a significant positive effect on the effectiveness of GISA’s function. Meanwhile, organizational independence, compliance with audit implementation standards and auditee attributes have a significant positive effect on the effectiveness of GISA’s function.
Local Tax Revenue Before and After the Implementation of Online Local Tax Monitoring to Increase the Local Government Revenue (PAD) of Surakarta Aris, Muhammad Abdul; Wijayanti, Arlinda; Fatchan, Ilham Nuryana
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13596

Abstract

Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to increase tax revenue, one of which is by implementing an online-based local tax monitoring system on regional self-assessment taxes. The purpose of this study was to analyze the differences in regional tax revenue before and after the implementation of online-based local tax monitoring in the context of increasing Surakarta City’s Original Regional Revenue. The data in this study are secondary and primary data, secondary data including realization data and hotel tax targets, restaurant tax, and parking tax during the period October 2016-September 2018 which amounted to 24 data obtained from BPPKAD Surakarta City and primary data obtained from the results interview at BPPKAD Surakarta City. The analysis technique used to analyze data is descriptive statistics, and willcoxon signed rank test, using SPSS (Statistical Product and Service Solutions) tools. The results showed that by using the Wilcoxon signed rank test there were differences in tax revenues on hotel taxes, restaurant taxes, and parking taxes before and after the implementation of this online-based regional tax monitoring, sequentially 0.004< 0.05, 0.002< 0.05, and 0.002< 0.05. The implementation of monitoring went quite well, as evidenced by the potential for tax leaks to be minimized which would automatically have an impact in increasing the original revenue of the city of Surakrta.
Zombie Company and CSR Performance with Corporate Governance and Ownership as Moderator Variables Madyan, Muhammad; Sasikirono, Nugroho; Maulidya, Putri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11756

Abstract

This study aims to determine the relationship between zombie companies and the performance of corporate social responsibility, with corporate governance and ownership as moderator variables. A zombie company is a nearinsolvent firm due to inefficiency and low profitability but still survive with external support from the government or bank (Kane, 1987). The determination of the sample is done by a purposive sampling method, with OLS and Moderated Regression Analysis methods. The number of research samples is 288 companies with a total of 1865 observations for the period 2010-2017. The analysis shows that CSR performance in zombie companies is lower than that of nonzombies. The moderator variable of corporate governance is proxied by board composition, while ownership is proxied by family ownership and institutional ownership. The board composition and institutional ownership variables do not moderate the negative effects of zombie companies on CSR performance, while the family ownership variable worsens the relationship between zombie companies and CSR performance. The research control variables are financial leverage, a dummy of state-owned enterprise, and firm size. While financial leverage has no effect on the CSR performance, the state-owned enterprise and firm size are positively related to that performance.
Determinants of the Quality of Village Financial Statements and the Implementation of SISKEUDes as a Mediation Variables Trisnawati, Rina; Ahyani, Fatchan; Ulfiati, Nur
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12814

Abstract

This study aims to analyze the factors affecting the quality of village financial statements using SISKEUDes (village financial system application), which had been implemented in villages in the Tegal Regency as an intervening variable. These factors encompassed human resource competence, management commitment, system user training, and data quality. This study’s population was all users of the SISKEUDes system in villages throughout Tegal Regency, totaling 281 villages. The sampling technique employed was the convenience sampling method. Respondents were the SISKEUDes application users who were present at the SISKEUDes 2.0 software extension program. The data were obtained by distributing questionnaires to 281 SISKEUDes users, but only 218 could be processed into data. The data analysis then utilized SEM-PLS with Smart PLS 3.0 software. The results showed that human resource competence, top management commitment, and user training directly had a significant positive effect on the quality of village financial statements. Besides, the variable of SISKEUDes implementation served as a mediation variable for system user training on the quality of village financial statements.
Relationship Between Capability and Sustainability Performance: Evidence from Indonesia Rosini, Iin; Hakim, Dani Rahman
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.10656

Abstract

A number of studies have proven that capabilities or strategies can influence sustainability performance. This study aims to examine the effect of capability dimensions on sustainability performance within the scope of companies in Indonesia. The population in this study were all accounting and financial managers, control managers, environmental managers, human resources, marketing, operations, and corporate social responsibility (CSR) of 116 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample taken was 185 managers from 45 companies. Data collection methods with questionnaires developed from research (Henri, 2006) and (Staniškis & Arbaciauskas, 2009). The data analysis method uses structural equation modeling (SEM) with Smart PLS. The results of this study indicate that sustainability performance is influenced by market orientation and entrepreneurship which are capability dimensions.
Capital Structure and Investment Decisions on Firm Value with Profitability as a Moderator Syamsudin, S; etiadi, Iwan S; Santoso, Dwi; Setiany, Erna
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13217

Abstract

This study aims to examine the effect of capital structure and investment decisions on firm value with profitability as a moderating variable. Capital structure is measured by debt to equity ratio, investment decisions are measured by priceearnings ratio, profitability is measured by Return on Assets and firm value is measured by Tobin’s Q. The analytical tool used is multiple linear regression analysis to test the direct effect between variables and the Moderated Regression Analysis is used to test the effect of moderating variables. The sampling method uses the purposive sampling technique. The research sample amounted to 18 LQ45 non-financial sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The results of the study prove that capital structure, investment decisions, and profitability have a significant positive effect on firm value. Profitability is proven to be able to moderate the influence of capital structure and investment decisions on firm value. The implications of this study indicate that profitability has an important role in realizing the dimensions of the company’s growth prospects that have an impact on increasing corporate value.
Parliament Oversight on Local Government Financial Management an Empirical Evidence Abdullah, Syukriy; Reza, Mirza Khairul; Junita, Afrah; Meutia, Tuti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11687

Abstract

The purpose of this study is to explain the effect of the Political Background (PB) and Regulation Understanding (RU) on the Local Financial Oversight (LFO) by the Local House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) of Pidie Regency, Aceh, moderated by Public Accountability (PA) and the Public Transparency (PT). Agency perspective is used to explain the phenomena and problems studied. Respondents in this study were 32 members of the DPRD involved in LFO and primary data obtained from questionnaires distributed to them. The model used is multiple linear regression with moderating. The results showed that PB had an effect on LFO, while the RU variable had no effect. Another finding is PT moderates the relationship PB with LFO.
The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing Cahyono, Yuli Tri; Putri, Devy Anggraeni Widya; Nurharjanti, Nashirotun Nissa
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13597

Abstract

The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of bribery cases against auditors. This study aims to examine the audit experience as moderating the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing. The population in this study was the Audit Board of the Republic of Indonesia (AKN 1) in 2020. The method used for sampling was purposive sampling and it was obtained a sample of 30 respondents. The data were analyzed using multiple linear regression analysis methods and moderate regression analysis with the assistance of the SPSS 25 program. The results of this study indicated that there was a positive significance in the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing, and audit experience did not moderate this research model. Based on the research results, it is concluded that the application of e-Audit and the audit work environment had an effect on the quality of audit findings in fraud auditing, and audit experience did not moderate the application of e-Audit and the audit work environment on the quality of audit findings in fraud auditing
Decision of Fraud Disclosure in the Indonesian Regional Government Arifin, Johan; Ariefadisya, Sheila Hikma; Ayuntari, Chivalrind Ghanevi
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11088

Abstract

The objective of this study was to examine the potential factors affecting employees to perform whistleblowing in Indonesian regional government level. The examined factors included supervisor support, protection, compensation and the level of fraud severity.This study was conducted by testing 130 civil servants who have worked in a number of regions in Indonesia. The test was done by handing out questionnaires that consisted of some questions and two case studies. The participants were asked to answer one of the available five answer choices which were related to the decision of fraud disclosure in regional government. The result showed that employees were willing to disclose any fraud in the workplace if they received sufficient supervisor support, protections and considered that the level of fraud was serious. However, it was found that compensation did not affect the employees to perform whistleblowing.

Page 8 of 17 | Total Record : 170

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