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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
 31   32   33   34   35 
Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia Suryo Pratolo; Vidya Putri Sadjiman; Hafiez Sofyani
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.v5i1.9443

Abstract

Corruption in higher education institutions (HEI) is serious issue that has become a focus by many parties. The amount of state losses caused by fraudulent behavior in the management of university finances makes research related to whistleblowing at universities very urgent. Hence, this study aims to examine how perceived personal costs, perceived fraud seriousness, and attitude influence whistleblowing intention of university employees. This research was conducted in two universities in Manado, North Sulawesi, Indonesia. The research samples were permanent employees including lecturers and staffs. Data obtained by distributing questionnaires directly to the respondents. Hypothesis testing uses multiple regression analysis techniques. This study found that perceived personal costs have a negative effect on whistleblowing intention. Meanwhile, perceived fraud seriousness and attitude have a positive effect on whistleblowing intention. Discussion, implications and further research suggestions are presented in this paper.
Value Relevance Laba dan Nilai Buku dengan Pendekatan Portfolio-Return: Periode Sebelum dan Periode Krisis Keuangan Dwi Fitri Puspa
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.v5i2.3594

Abstract

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New Insights to Investigate The Impact of Internal Control Mechanisms on Firm Performance: A Study in Oman Tariq Tawfeeq Yousif Alabdullah
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.v6i2.15842

Abstract

Based on what has been done in accounting, economic and finance literature, the key aim of the this research is to analyze the link among the ownership’s characteristics variables and market share (M-Share) to represent firm financial performance in financial firms listed in Oman in its Stock Exchange market. The present research conducts regression model to show the effect of control mechanisms on market share (M-Share) that represented by firm performance with determining other control variables. We used panel data of Muscat Stock Exchange financial firms over the period 2011-2019. We found that foreign ownership (F-Own) and management ownership variables affected by positively by market share (M-Share), where market share (M-Share) reflects firm financial performance as dependent variable in the current research. Also we utilized firm size as a control variables and the findings show that there is a  positive impact on performance where the industry has a negative impact on performance. The implication of this research from practical perspective suggests that good control mechanisms  is also important for all kind of firms and this also must enhance the interest of stakeholders to the firm. The Originality and value of the present research from the perspective of GCC countries is to examine the link between ownership characteristics and market share (M-Share) as indicator of firm performance. So, the current research adds to the literature and studies in emerging markets of GCC by investigating the link with such an insight so that it enhances the strengths of the existing literature review that deals with such a link. The findings of the present research link will be approximately useful to the authorities, regulatory bodies, policymakers and also for stakeholder.
ANGGARAN BERBASIS KINERJA, SUMBER DAYA MANUSIA, DAN KUALITAS ANGGARAN SKPD (Suatu Pengujian Struktural) Devie Octariani; Akram Akram; Animah Animah
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3621

Abstract

The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit’s (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The number of respondents in this study were 94 respondents that selected using purposive sampling method, the criteria that SKPD which has been tested for compliance by the Ombudsman in 2015 related to quality of service. This research uses analytical techniques Partial Least Square (smartPLS) 3.0. The results of quantitative analysis in this study showed that implementation of performance based budgeting, and quality of human resources had influence on SKPD’s budget qualities. The implications of this study can be useful for SKPDs on local governments to implement the principles of good governance and performance-based budgeting in the budget process to be able to provide better services to the public.Keywords: Budgeting, Budget Qualities, Performance Based Budgeting, Quality of Human Resources.
REAKSI PASAR MODAL DARI DAMPAK PERISTIWA BOM PLAZA SARINAH TERHADAP ABNORMAL RETURN PERUSAHAAN LQ 45 YANG TERDAFTAR DI BEI Ika Yustina Rahmawati; Tiara Pandansari
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2728

Abstract

The purpose of this study was to analyze the reaction of the capital market from the impact of the bombing in Jakarta Sarinah Plaza, which will be indicated by the presence or absence of abnormal return. the sample used is the stock of LQ 45, this study is event study so that the observation period will see the reaction on before, during and after the event. In this study period used was H-5 (before the event), H0 (current events) and H + 5 (after the event). Sources of data obtained from yahoo finance, sahamok.com and IDX. The data used in this research is secondary data, such as the closing price of shares has been adjusted (adjusted closing price) and the closing price of IHSG. Data in the form of daily stock price. The data was then analyzed using analytical methods paired sample t-test. The results showed that when viewed from the average abnormal return (AAR) did not show any difference, only the H+3 and H+4 which shows the differences in AAR and signaled their reaction to the stock market to these events that affect market participants in make decisions. Keywords: Average Abnormal Return (AAR), event study, Bomb Sarinah Plaza.
DETERMINAN MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA Eny Kusumawati
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.v4i1.6935

Abstract

This study aimed to analyze the effect of nonfinantial and finantial to earnings management companies are included in the manufacturing company listed on the Indonesia Stock Exchange for the period 2014 until 2016. The finantial included leverage, free cash flow, profitability, tax planning, firm size and nonfinantial included managerial ownership, institutional ownership, independent board of commissioner, audit committee, audit quality. Measuring the earnings management used a discreationary accrual model. There were 120 companies taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that managerial ownership, institutional ownership, independent board of commissioner, and tax planning had no significantly effect on the earnings management. The audit committee, leverage, free cash flow, profitability, audit quality and firm size had significantly effect on the earnings management.  Keywords: finantial, non finantial, earning management
Analisis Penilaian Tingkat Kesehatan Bank pada PD BPR BKK Sragen Kota Kabupaten Sragen Tahun 2003-2005 Agustin Dwi Hastuti; Kussudyarsana Kussudyarsana
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.3546

Abstract

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Do Derivatives Instruments Ownership Decrease Firm Value in Indonesia? Amrie Firmansyah; Eko Bayu Dian Purnama
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.v5i1.9817

Abstract

This research aims to examine the association between derivatives instruments and firm value. This research is quantitative research with multiple linear regression models and panel data. The sample employed in this research is non-financial companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2012 to 2017. The sample selection using a purposive sampling method with the number of samples amounted to 246 firm-year. The result of this study suggests that a derivatives instrument is not associated with firm value. Investors in Indonesia do not consider ownership of derivative instruments by companies whether those are harmful of not for the investment impact. Also, derivatives do not have an official market in Indonesia as well as investors also do not understand the purpose of derivative ownership by companies.
Komitmen Profesi dan Komitmen Organisasi sebagai Variabel Intervening dalam Hubungan antara Etika Kerja Islami dan Sikap terhadap Perubahan Organisasi Agung Budi Sulistiyo
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.3584

Abstract

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Membangun Standar Akuntansi Islam dari Perspektif Zakat Arfan Ikhsan; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3699

Abstract

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Page 33 of 49 | Total Record : 482

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