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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
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FAKTOR RESIKO FRAUD TERHADAP PELAKSANAAN FRAUDULENT FINANCIAL REPORTING (BERDASARKAN PENDEKATAN CROWN’S FRAUD PENTAGON THEORY) Sasongko, Noer; Wijayantika, Sangrah Fitriana
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7809

Abstract

The purpose of this study was to analyze fraud risk factors on the implementation of fraudulent financial reporting, based on crown’s fraud pentagon theory. There are 8 variables in this study, which are thought to influence fraud. This research consists of Pressure (financial stability, financial target, external pressure), opportunity (nature of industry), rationalization (auditor turnover), capability (change of directors), arrogance (frequent member of CEO picture, CEO duality). The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for the period 2014-2016. The research sample was taken by purposive sampling. Data analysis using logistic regression. The results showed that the change of directors affected Fraudulent Financial Reporting, while financial stability, financial targets, external pressure, nature of industry, auditor turnover, frequent member of CEO picture, CEO duality had no effect on Fraudulent Financial Reporting. Keywords: Fraudulent Financial Reporting, Pentagon Fraud, dan Fraud
EFISIENSI SOSIAL DAN FINANSIAL BANK SYARIAH DI INDONESIA: PENDEKATAN NONPARAMETRIK Rusydiana, Aam Slamet
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.6814

Abstract

Every single effort or process taken by Islamic bank to maximize output should also uphold Islamic values, so that maqashid sharia (maslahah-sharia objectives) would be authomatically achieved. There were some research conducted to measure Islamic bank performance using maqashid sharia framework. However, these studies were not explicitly addressing the issue of cost-saving strategies within the framework of efficiency measurement. It is therefore this paper aims to have financial and social efficiency in one assessment framework that is social-financial efficiency quadrant (SFEQ). Hence, in order to measure efficiency level of Islamic Banking Industry this study use Data Envelopment Analysis (DEA) method and employ Banxia Frontier Analyst 3.1 for data analysis. Within the SFEQ framework, the study revealed that Sharia Panin Bank and Sharia Bukopin Bank are excellent since both are within the first quadrant.Whereas Sharia Maybank, and BCA Sharia are considered good at the second quadrant; Bank Sharia Mandiri (BSM), Bank Muamalat, Bank Rakyat Indonesia Sharia (BRIS), Bank Negara Indonesia Sharia (BNI) and Mega Sharia are fair at the third; and Victoria Sharia, and Bank Jabar Banten Sharia (BJB) are poor at the fourth sequentially. It is urge for Islamic bank that are in low level of ‘social efficiency’ to have a critical policy to keep in line with the five factor of maqashid sharia apart of having efficiency in order to reach maslahah.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Achyani, Fatchan; Lestari, Susi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.8063

Abstract

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.
Erratum: Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar, Zulfikar; Mujiyati, Mujiyati; Bawono, Andy Dwi Bayu; Wahyuni, Sri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9409

Abstract

Terdapat kesalahan cetak pada versi awal pada artikel https://doi.org/10.23917/reaksi.v4i1.7031.Perbaikan PDF artikel dapat diunduh di laman ini
THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, COMPANY GROWTH, LIQUIDITY, AND PROFITABILITY ON COMPANY VALUE Kusumawati, Eny; Setiawan, Adi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8574

Abstract

The purpose of this study is to study the effect of managerial ownership, institutional ownership, company growth, liquidity and profitability on value 65 manufacturing companies in the Indonesian Stock Exchange in the 2015-2017 period. The sampling technique used classic assumption tests and multiple linear regression analyzes with the help of SPSS 22 for windows. The results of the analysis show that: Managerial ownership and profitability affect the value of the company while institusional ownership, company growth, and liquidity do not affect the value of the company.
THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District) Triyono, Triyono; Achyani, Fatchan; Arfiansyah, Mufti Arief
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8521

Abstract

This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management.Keywords: Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.
THE INFLUENCE OF REDUCING RATES AND METHODS OF TAX CALCULATION ON TAXPAYERS COMPLIANCE OF SMALL AND MEDIUM MICRO BUSINESS: EXPERIMENTAL STUDY IN YOGYAKARTA Wulan, Dewi Nawang; Kresnawati, Etik
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8578

Abstract

This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future.This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future.
THE BENCHMARK OF INVESTOR DECISIONS TO INVEST IN THE INITIAL PUBLIC OFFERING (IPO) Kurniawati, Diah; Sutrisno, Sutrisno
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8543

Abstract

This study aims to examine how the influence of benchmarks used by investors in the process of making investment decisions during the IPO. The dependent variable in this study is the investment decision while the independent variable is financial behavior bias consisting of reputation underwriter, CEO reputation, financial statements, representativeness bias, availability bias, overconfidence bias and self control bias. In research using primary data by providing questionnaires to investors who invest during the IPO. The population is investors in Yogyakarta with a sample of 100 respondents taken by purposive sampling method according to the specified criteria. Questionnaires were tested with validity and reliability tests. To test the hypothesis multiple regression analysis is used. The results of this study indicate that reputation underwriters, CEO reputation, financial statements, representativeness bias and availability bias do not affect investment decision making during the IPO process. While overconfidence bias and self control bias have a significant positive effect on investment decision making during the IPO process. 
THE ANALYSIS OF ACCEPTANCE OF HOSPITAL INFORMATION MANAGEMENT SYSTEM (HIMS) USING TECHNOLOGY ACCEPTANCE MODEL METHOD Setiawati, Erma; Trisnawati, Rina; Diana, Ulfi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8652

Abstract

The purpose of this study was to determine the acceptance of Hospital Management Information Systems related to accounting transactions using the Technology Acceptance Model (TAM) methode. Constructs in TAM used are Perceived Ease of Use, Perceived Usefulness, Behavior Intention to Use, and Actual Technology Usage. The population in this study were users of systems related to accounting transactions, with a total of 150 people. The sampling technique using the convenience non random sampling method. The data in this study were obtained by distributing questionnaires to 150 respondents. Data analysis using SEM-PLS with WarpPLS 5.0 software. The results showed that Perceived ease of use had an effect on Perceived usefulness and Behavior Intention to Use. Whereas, Perceived Usefulness influences Behavior Intention to Use, and Behavior Intention to Use has an effect on Actual Technology Usage. Keywords: Technology Acceptance Model, Partial Least Square, Hospital Management Information System, Accounting Management System
LARGE DETERMINANT OF GREENHOUSE GAS EMISSIONS DISCLOSURE IN INDONESIA Suryani, Rohmah; Wijayati, Fitri Laela
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8545

Abstract

The purpose of this study is to examine the influence of corporate governance and financial performance toward the greenhouse gases disclosure. Study in the companies listed in Bursa Efek Indonesia (BEI) for the year 2014-2017.       This study used secondary data from sustainability report dan company?s annual report. The sampling technique used purposive sampling. Sample of this study consist by 13 companies in four year to 52 companies. Data was analyzed by multiple linier regression. As for data processing using SPSS.     The result of this study showed that environmental management system, environmental committee, leverage, and board independence has no effect to greenhouse gases disclosure. While profitability, capital expenditure, company size, and financial slack has effect positive and significant to greenhouse gases disclosure. Keywords: greenhouse gases disclosure, environmental management system, environmental committee, capital expenditure, financial slack.

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