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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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Balanced Scorecard Sebagai Sistem Manajemen Strategi Eko Sugiyanto
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3573

Abstract

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Zombie Company and CSR Performance with Corporate Governance and Ownership as Moderator Variables Muhammad Madyan; Nugroho Sasikirono; Putri Maulidya
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 near-insolvent 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 non-zombies. 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.
keterkaitan kinerja keuangan dengan harga saham (Studi pada 25 Emiten 4 Rasio Keuangan d BEJ) Imron Rosyadi
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.3678

Abstract

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PENGELOLAAN DANA ZAKAT, INFAQ, DAN SHADAQAH PERSPEKTIF SHARIAH ENTERPRISE THEORY Sigit Hermawan; Restu Widya Rini
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1974

Abstract

The purpose of this study is to analyze the suitability between reporting information ZIS (Alms, infaq and sadaqah) institutions revealed OPZIS with the concept of Shariah Enterprise Theory. This study uses the method of documentation and interviews to management ZIS (Alms, infaq and sadaqah) is done based on those in item concept Shariah Enterprise Theory by analyzing report on the use ZIS ZIS (Alms, infaq and sadaqah) based on four aspects is god, direct stakeholders, indirect stakeholders and nature. The results of this study indicate that management ZIS (Alms, infaq and sadaqah) in Baznas and Lazismu Sidoarjo there are still deficiencies in conformity with the concept Shariah Enterprise Theory god, direct stakeholders and indirect stakeholders have met with perspective shariah Enterprise Theory but for aspects of nature and the employee has not been done by OPZIS.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta) Yuli Tri Cahyono
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.v2i2.4923

Abstract

This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income. The total sample of this research were 95 individual tax payers. The technique to collect sample in this research is convenience sampling. The data analysis method is multiple linear regression. The results of this research shows that the variable of perceptions of service quality give the influence towards the tax income, meanwhile the variable of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws are not influence towards the tax income. Keywords: tax evasion, self assessment system, perceptions of service quality, the level of tax income 
Analisis Efisiensi Pasar Modal Indonesia Periode 1998-2000 (Studi pada PT. Bursa Efek Jakarta) Nursiam Nursiam; Lastiyono Doso Puteranto
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.3475

Abstract

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Pengaruh Perencanaan dan Pengawasan terhadap Produktivitas Kerja Karyawan pada Perusahaan Manufaktur di Surakarta Yuli Tri Cahyono; Lestiyana Indira M
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.v6i2.3558

Abstract

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Islamic Financial Technology Usage: An Investing Perspectives On Generation Z Tri Wahyu Oktavendi
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.v5i2.10100

Abstract

Today, in Sharia Finance Sector, there was some a new model of sharia finance based on Financial Technology, it is called Islamic Financial Technology (I-Fintech). In other side, A Generation Z comes up as consumer of I-Fintech in the future. There is a big question like “do Generation Z accept I-Fintech in the future?”. Using Technology Acceptance Model with 3 proxy, it is Perceived Usefulness, Perceived Ease of Use, and Attitude Toward Using. The result of this research show that Perceived Usefulness and Perceived Ease of Use affect on Attitude Toward Using I-Fintech. The conclusion is Generation Z’s perceived on I-Fintech are depend on its usefulness and ease of use. This result implied on the development focus of I-Fintech in the future. 
Persepsi Mahasiswa Akuntansi terhadap Pengetahuan Sistem Teknologi Informasi yang Harus Dikuasai oleh Akuntan Yulius Kurnia Susanto; Marbudyo Tyas Widodo
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.v5i2.3597

Abstract

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The Effect of Audit Fee, Audit Rotation, and Auditor Reputation on Audit Quality Nursiam Nursiam; Febry Krisna Putri; Pardi Pardi
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.v6i2.16124

Abstract

The purpose of this research is to examine the effect of audit fee, audit rotation, and auditor reputation to audit quality. The population in this study is manufacturing companies listed on the BEI period 2014-2018. Total sample of research is 345 companies determined by purposive sampling. Data analysis was done by logistic regression and SPSS Statistic 20. The result of this study show that audit fee have no effect on audit quality, while audit rotation and auditor reputation has significant effect on audit quality.

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