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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 BENCHMARK OF INVESTOR DECISIONS TO INVEST IN THE INITIAL PUBLIC OFFERING (IPO) Diah Kurniawati; 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. 
Evaluasi Kinerja Pemerintahan Daerah Triyono Triyono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3568

Abstract

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Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018) Erma Setiawati; Devaria Aisya Setyowati; Mahameru Rosy Rochmatullah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10680

Abstract

This study aimed at determining the effect of client internal factors, such as; firm size, financial distress and management changes to switching of a public accounting firm (PAF). The population of this study was the company of the banking sector listed in the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used in this study was purposive sampling method which generated a sample of 195 companies. The multinomial logistic regression test was performed because there were three categories of the dependent variable. The results of the analysis revealed that financial distress did not affect the change of PAF upgrade, downgrade, and the same grade. Firm size did not affect the change of PAF upgrade, downgrade and the same grade and management changes did not affect the change of PAF upgrade, downgrade, and the same grade.
Kompleksitas Tugas dan Efektivitas Ari Kuncara W
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.3601

Abstract

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Are Accrual Earnings Management and Real Earnings Management Related to Total Risk and Idiosyncratic Risk? Rohmat Kunto Wijoyo; Amrie Firmansyah
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.15091

Abstract

This study aims to determine the association between accrual earnings management and real earnings management with total risk and idiosyncratic risk in Indonesia. This study approach employs quantitative methods. The secondary data in this study were sourced from financial reports and share prices of textile and garment sub-sector companies listed on the Indonesia Stock Exchange from 2015 up to 2019 obtained from www.idx.co.id, www.idnfinancials.com, and www.finance.yahoo.com. Based on purposive sampling, the number of samples in this study amounted to 75 observations. Hypothesis testing employed in this study is multiple regression analysis for panel data. This study suggests that accrual earnings management is negatively associated with total risk and idiosyncratic risk, but real earnings management is positively associated with total risk and idiosyncratic risk. Earnings accrual management carried out by managers for efficiency is not a risky action. This study indicates that the Financial Services Authority needs to improve policies related to investor protection in Indonesia. In addition, investors should consider information about the company's ability to generate operating cash flow and stock price trends in recent years compared to information on high earnings in making investment decisions.
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2011-2015) Anna Sukasih; Eko Sugiyanto
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4894

Abstract

The aim of this research is to analysis the influence of managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance on the disclosure of Corporate Social Responsibility (CSR). The measurement of corporate social responsibility based on the Global Reporting Initiative disclosure index (GRI) 2013 as seen from the company’s annual report. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique and found 24 companies, with 5 years of observation. So, the total sample studied was 120. The collected data was analysis using classic assumption test then do hypothesis test. Testing the hypothesis in this study using multiple regression analysis with t-test, f, and coefficient of determination. The result indicate that managerial ownership and institutional ownership have a significant influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, audit committee, size of board of commissioners, and environmental performance don’t have significant influence on the disclosure of Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility (CSR), managerial ownership, institutional ownership, audit committee, size of board of commissioners, and environmental performance.
IMPLEMENTASI STRATEGI MANAJEMEN FUNGSIONAL PERANANNYA PADA PENCAPAIAN KINERJA PERUSAHAAN KAYU BERSKALA BESAR DI KOTA PALU Muhammad Iqbal
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.3459

Abstract

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The Change of Local Financial Management Organization from an Administrative to an Entrepreneurship: A Case of Kepmendagri 29 / 2002 Indra Bastian
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3553

Abstract

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Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application Nursiam Nursiam; Anastasia Auti Merry Yanissa; Kurnia Rina Ariani
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10682

Abstract

This study aims to determine the effect of convenience, price, service quality and safety on product purchasing decisions through the shopee.id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, University of Muhammadiyah Surakarta, where sampling used the incidental sampling method, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that ease, price, and quality of service affect the product purchase decision through the Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, security has no effect on product purchasing decisions through the shopee.id application with a sig value of 0,087. Keywords : ease, price, quality of service, security, decision on purchasing product.
Analisis Cash Ratio, Loan to Deposit dan Loan to Asset Ratio untuk Mengukur Tingkat Likuiditas Perbankan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta) Suyatmin Suyatmin
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3592

Abstract

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Page 23 of 49 | Total Record : 482

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