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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
 16   17   18   19   20 
LIQUIDITY RISK DISCLOSURE: A REVIEW OF CORPORATE GOVERNANCE Sari, Shinta Permata; Sholikhah, Himmatus
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.v4i2.8723

Abstract

Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses. The purpose of this study is to analyze the corporate governance factors that influence liquidity risk disclosure. Its factors are the proportion of independent commissioners, audit committees, managerial ownership, and institutional ownership. The sampling technique used a purposive sampling method in consumer goods industrial classification companies listed on the Indonesia Stock Exchange on 2016-2018. The multiple regression uses to analyze the data. Results indicate that the proportion of commissioners and audit committees have an effect on liquidity risk disclosure, meanwhile managerial ownership and institutional ownership have no effect on liquidity risk disclosure.Keywords: liquidity risk disclosure, the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership.
THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY) Kurniawan, Pratomo Cahyo; Azmi, Fika
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.v4i2.8552

Abstract

This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.
GOVERNANCE OF VILLAGE OWNED ENTERPRISE FROM THE PERSPECTIVE OF REINVENTING GOVERNMENT Hasan, Faradillah; Yaya, Rizal
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.v4i3.9123

Abstract

Act No Year 2014 on Village Government contains regulations concerning village decentralization to carry out villages development in accordance with their respective potential. Based on these regulations, each village has a big role in achieving village development goals. Therefore the establishment of BUM Desa is the right way to build a tradition of democracy in the village to achieve a higher economic degree of rural communities in achieving prosperity for the village community. The main idea in this thesis is how the public sector, especially the BUM Desa of the Tirta Mandiri, Ponggok Village, run its institutions more competitively, effectively and efficiently through the ten principles of Reinventing Government. This thesis uses an exploratory qualitative approach. Provided by several informants, including the Finance Chief, Secretary and Person in charge of BUM Tirta Mandiri Village and the Ponggok Village Community. Data collection techniques conducted by the researcher are interviews, observation and literature review. Data analysis method used is a descriptive method. The collected data is then analyzed using the interactive analysis method of Miles and Huberman which consists of four stages. Based on the results of this thesis, it was found that the 10 principles initiated by Osborne and Gaebler underlie the success in the management of BUM Desa Tirta Mandiri in Ponggok Village, Klaten, Central Java
THE EFFECT OF AUDIT COMMITTEE, LEVERAGE, RETURN ON ASSETS, COMPANY SIZE, AND SALES GROWTH ON TAX AVOIDANCE Fauzan, Fauzan; Ayu, Dyah Ayu; Nurharjanti, Nashirotunnisa
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.v4i3.9338

Abstract

The purpose of this research is to analyze the effect of effect of audit committee, leverage, return on assets, company size, and sales growth of tax avoidance. The population in this research is  a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. The sample is determined by purposive sampling technique and obtained sample of 60 companies. This research uses multiple regression data analysis techniques. The result in this research is audit commitee, leverage, return on assets, company size, and sales growth influence to tax avoidance.
POLITICAL CONNECTION AND CREDIT RISK MANAGEMENT: ITS EFFECT ON BANK’S PERFORMANCE Setiadi, Fahmi; Aryani, Y Anni
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.v4i3.8520

Abstract

The present study examines the effect of political connection and credit risk management on Indonesian bank?s performance during the declining credit growth period. The present study involved 258 banks that registered in the Indonesian Stock Exchange from 2012 to 2017 as the sample of the study. Company political connection was measured using headcount index, credit risk management was measured by its credit risk value or NPL, and the company financial performance was measured based on Return on Asset. The data of the study were obtained from banks and Indonesian Stock Exchange annual report. The result of regression analysis showed that Indonesian bank?s political connection positively and significantly affected financial performance, and credit risk significantly affected bank?s financial performance. This result implied that banks in Indonesia needs political connection and improve their credit risk management in order to improve their financial performance during the declining credit growth period. The present study reveals a new fact that in order to maintain financial performance during the declining credit growth period, banking institution may utilize their political connection and improve their credit risk management. Keywords: Political Connection, Credit Risk Management, Bank Performance, Credit Growth
THE EFFECT OF CSR DISCLOSURE, CORPORATE GOVERNANCE MECHANISM, AUDITOR INDEPENDENCE, AUDITOR QUALITY, AND FIRM SIZE ON EARNING MANAGEMENT Wahyono, Wahyono; Novianto, Andrian Nur; Putri, Eskasari
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.v4i3.9339

Abstract

This study aims to determine the Effect of CSR Disclosures, Corporate Governance Mechanisms, Auditor Sensitivity, Audit Quality and Company Size on Earning Management. This study uses a quantitative research design with data on Food and Beverage companies listed on the Stock Exchange in 2014-2017. The population in this study is a Food and Beverage company registered on the Stock Exchange in 2014-2015 and has passed the research criteria. The sampling technique in this study used a purposive sampling technique that is random sampling and has passed the criteria of this study. The number of all participating data is 32 companies. The data analysis model used is a multiple linear regression model using the SPSS test tool. The results of the study show that CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Audit Quality and Company Size have no effect on Earning Management
FINTECH BASED PEER TO PEER LENDING: AN OPPORTUNITY OR A THREAT? Setyaningsih, Titik; Murti, Nugroho Wisnu; Nugrahaningsih, Putri
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.v4i3.8577

Abstract

One dimension of financial inclusion is people's access to loan funds. Fintech facilitates providers of funds (lenders) with those who need funds (borrowers) through the digital market. Fin Tech Peer-to-peer(P2P) lending has two blades for the borrower's perspective, one side as a solution, on the other hand had a risc. This quantitative research used data with research instruments by questionnaires. Data were analyzed from 62 respondents who lived in around Surakarta in Central Java. This study found that potential customers prefer to use this service rather than not using it, when they perceive that P2P lending is a good opportunity to provide financial needs. More important information needs to be conveyed that the decision to delay using these services has a greater tendency to keep using them in the future. These results provide practical implications that doubts about using Fin Tech-based P2P lending financing services are still high even though prospective customers had good perception about the service as an opportunity from the perspective of the prospective customer. Interesting results also showed that the choice remains consistent even though prospective respondents consider the risk of P2P lending.Keyword: Fin Tech Peer to Peer lending, lender, borrower, apportunity, risk
THE INFLUENCE OF PROFITABILITY, ASSETS STRUCTURE, FIRM SIZE, BUSINESS RISK, SALES GROWTH, AND DIVIDEND POLICY ON CAPITAL STRUCTURE Triyono, Triyono; Kusumastuti, Anindita; Palupi, Indarti Diah
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.v4i3.9340

Abstract

The aim of the research is to find out the influence of profitability, asset structure, company size, business risk, sales growth, and dividend policy to the capital structure of manufacturing companies listed on the IDX. The research sample was determined by purposive sampling method based on the criteria of manufacturing companies that were registered for three consecutive years and distributed dividends at least once. 117 have been selected as sample. This study uses multiple linear regression models. In this study it can be concluded that Profitability (ROA), Company Size (UP), Business Risk (RISK), Sales Growth (PP) affect to the Capital Structure (DER). Asset Structure (SA) and Dividend Policy (DPR) do not affect to the Capital Structure (DER).
THE ROLE OF RELATED PARTY TRANSACTION AND EARNING MANAGEMENT IN REDUCING TAX AGGRESSIVENESS Ellyani, Masna; Hudayati, Ataina
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.v4i3.8979

Abstract

This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable. This study was performed based on the perception that RPT is a positive practice and it is predicted to decrease tax aggressiveness. Besides aiming to find empirical evidence of positive role of RPT in the field of taxation, this study also aimed to test the positive role of earning management in reducing tax aggressiveness. The population of this study was 47 of manufacturing company registered on the Indonesia Stock Exchange for the period of 2014-2016 having transactions with related party (RPT). The analysis method of this study was structural equation model using Partial Least Square (PLS) software. This findings supported the hypothesis that RPT and earning management negatively affects tax aggressiveness. The results of the study also showed that earning management mediate the relationship between RPT and tax aggressiveness.Keywords: RPT, tax aggressiveness, earning management 
THE EFFECT OF AUDIT TENURE, AUDIT ROTATION, AUDIT FEE, ACCOUNTING FIRM SIZE, AND AUDITOR SPECIALIZATION TO AUDIT QUALITY Sari, Shinta Permata; Diyanti, Ayu Aris; Wijayanti, Rita
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.v4i3.9492

Abstract

The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder?s concern.An auditor is an independent part of giving an opinion about the information contained in the financial statementsthroughits audit quality. Audit quality can be reduced if the auditor is not independent anymore. This study aims to analyze the effect of audit tenure, audit rotation,audit fee, accounting firm size, and auditor specialization to audit quality. The population of the study is manufacturing companies listed on the Indonesia Stock Exchange in2015-2017. The sample was taken by a purposive sampling method and obtained 50 companies as samples. Data were tested using logistic regression. The results of this study indicate that audit rotation,fee audit, and accounting firm size do not affect audit quality,meanwhile, the audit tenure and auditor specialization affect audit quality.

Page 18 of 49 | Total Record : 482

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