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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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The Effect of The Carbon and Environmental Performance on Sustainability Report Maya Indriastuti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13826

Abstract

The sustainability report contains information that can help investors predict the company's future ability with its stakeholders' support. This study explains the effect of the carbon performance and environmental performance on sustainability report with financial performance as an intervening variable. The population of this research comprised mining companies listed on the Indonesia stock exchange in 2015-2019. The total samples obtained were 80 companies for five years. All data related to the research variables were processed using the structural equation modelling (SEM-WarpPLS) method. The results of this study indicated that carbon performance had a positive effect on financial performance. Meanwhile, the environmental performance had a negative effect on financial performance. On the other hand, carbon performance and environmental performance did not affect the sustainability report. Financial performance variables could not mediate the variables of carbon performance and environmental performance on the sustainability report.Keywords: Carbon performance, environmental performance, financial performance, sustainability report
Exploration Study of Sharia Corporate Governance Disclosure on Bank Annual Report of Sharia Business Unit Zulfikar Zulfikar; Heppy Purbasari; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14094

Abstract

The aim of this study is to identify and investigate the disclosure of sharia corporate governance structures included in the corporate governance disclosure index (CGDI). In 2019, the sample consisted of 19 Sharia Business Unit (SBU) banks. The sharia supervisory board, board of commissioners, board of directors, auxiliary committee of the board of commissioners, internal control and external audit, risk management, and reporting on the application of corporate governance are the seven metrics included in this analysis. This research employs the content analysis process, which entails reading each sample's annual report and then calculating the index score for each bank using a dichotomy approach. BANK CIMB Niaga received a maximum rating of 1.00 in 2019, suggesting that the bank perfectly reported 72 disclosure items from the seven indicators. The bank sample disclosure was found to be high on many dimensions, including the board of commissioners, board of directors, and auxiliary committee of the board of commissioners. On the other hand, among other things, the disclosure of sharia supervisory boards in US banks is generally lacking. The findings of this study show that the average disclosure rate among the bank sample is adequate, with an 89 percent percentage yield.
PERPLEXITY IN ACCOUNTING CONSERVATISM: A CRITICAL REVIEW Fuad Hudaya Fatchan; Ari Kuncara Widagdo
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13824

Abstract

This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at the company level and the country level. This study shows that the debate about accounting conservatism is largely driven by confusion about the definition and interpretation of conservatism. It is important for researchers to distinguish between the two types of conservatism and to adopt appropriate measures and theories in future research.
Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk Verani Carolina
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13315

Abstract

This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness. Tax avoidance measurement is measured using the cash effective tax rate formula, while tax aggressiveness is measured using permanent different. Tax risk is measured using the standard deviation formula from the cash effective tax rate, while corporate risk is measured using the volatility of the stock returns. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange, with a research period of 2016-2019. The results of this study indicate that tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk.Keywords: tax avoidance, tax aggressiveness, tax risk, corporate risk
The Influence of Moral Character And Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable Betri Betri; Etty murwaningsih
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13863

Abstract

This research was to determine how the influence of Moral Character and Ethical Awareness of Internal Auditor withWhistleblowing System Implementation as moderating variable (Empiricial Study of Non Bank State-Owned Enterprises in Palembang). This study was associative research. The research datatype was primary and secondary data. The Population in this study was the internal auditor in the Non-Bank State-Owned Enterprise in Palembang as 35 respondents. The data collection techniques used in this research were questionnaire and interview. Data analysis method in this research was the quantitative analysis. The resultshowed thatMoral character did not gave an influence on Effectiveness of Internal Audit, Effectiveness of In-ternal Audit was significantly and positive influenced by the Ethical Awareness, and Whistleblowing System Implementation quasi moderated Moral Character on Effectiveness of Internal Audit andWhistleblowing System Implementation did not moderated Ethical Awareness of Internal Auditorson Effectiveness of Internal Audit.
Corporate Social Responsibility and Firm Value with Profifitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables Eko Sugiyanto; Rina Trisnawati; Eny Kusumawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14107

Abstract

The purpose of this study was to analyze the influence of CSR on firm value with profitability, company size, managerial ownership and board of commissioners as moderating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sample was determined by purposive sampling technique and obtained a sample of 154 companies . This research uses statistical analysis by regression analysis with moderating variables. The results in this study are corporate social responsibility had  affect the value of the company. Company profitability and size can moderate the relationship of CSR to firm value. Whereas managerial ownership and the board of commissioners cannot moderate the relationship of CSR to the value of the company).
Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Eny Kusumawati; Ika Putri Yuliantoro; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14646

Abstract

The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affect fraudulent fianncial reporting. The population in this study are manufacturing companies  basic industrial and chemical sector listedon the Indonesia Stock Exchange (IDX) during the 2017-2019. The sample was determined by purposive sampling technique and obtained a sample of 105 companies. This research uses statistical analysis by regression analysis. The results in this study are financial target, external pressure, institusional ownership, and capability had effect in detecting fraudulent financial reporting. Financial stability, opportunity, rationalization, and arrogance had no effect in detecting fraudulent financial reporting
The Impact of Director’s Multiple Positions on Investment Efficiency Decisions Elysabet Christy Diandra Selano
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13835

Abstract

There are differences in research results regarding the impact of a director's busyness due to multiple positions, so this study aims to examine the relationship between director busyness and investment efficiency decisions from the perspective of the upper echelons theory. This study uses regression analysis and moderated regression analysis. The sample used is mining companies listed on the IDX in 2015-2019. The results of this study indicate that they take sides on a reputation hypothesis, that a director who has more than one position at the same time influences the investment decisions that are made. However, when the complexity of the company is included in the regression model, it turns out that it can moderate the relationship between director busyness and investment efficiency decisions.
Rebudgeting in Local Governments: From Organizational Features to Political Variables Rachmad Chartady
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13473

Abstract

This study aims to test several hypotheses about potential factors that can influence rebudgeting practices in local government. The independent variables used are Budget Deviation, General Election, Employee Expenditure, Financial Condition and Gross Regional Domestic Product. This is a descriptive quantitative and correlational research. The analytical method used has three stages, namely the classical assumption test and hypothesis testing. The classic assumption test used includes the normality test, multicollinearity test, heteroscedasticity test, and linearity test, while the hypothesis test includes the partial test (t test) and the determination coefficient (R2). The results of this study indicate that employee expenditure, financial condition and GDP have a positive influence on rebudgeting. This indicates that the three variables are able to influence the rebudgeting rate by regional governments. Meanwhile, the variables of budget changes and elections have no effect on rebudgeting. This finding indicates that the value of this variable has not been able to influence the rebudgeting rate
Prophetic Accounting: Disquiet in The Era of Postmodernism Banu Witono; Kurnia Rina Ariani; Rita Wijayanti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14645

Abstract

This paper discusses accounting which is seen as a form of value-free ideology. This ideology will certainly follow the flow of thoughts and beliefs of the initiating figures. Moving on from the long journey of upheaval and struggles of western and eastern thought (orientalism vs occidentalism) as well as the dialectical dynamics of thinking among western nations (modernism vs postmodernism) in the realm of philosophy, sociology, methodology and even in practice. It is undeniable that the development of postmodernism in the western world has had a positive impact on the stretching of thinking of Muslim scientists and academics in formulating accounting that contains spiritual values of Divine and Prophethood. Accounting is more egalitarian and not gender biased. Accounting is able to stimulate human behavior into a condition of divine consciousness or God Consciousness as part of its "rebellion" over the reality of accounting that is developing in the capitalistic world.

Page 22 of 49 | Total Record : 482

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