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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
 32   33   34   35   36 
Keadilan Prosedural dalam Hubungan Antara Budgetary Goal Characteristic dan Kinerja Manajerial Pejabat Pemerintah Andy Dwi Bayu Bawono
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2614

Abstract

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PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, GROWTH, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) Harjanti Widiastuti; Evy Rahman Utami; Ridi Handoko
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6745

Abstract

This research aimed to analyze the influence of size, type of industry, growth, and media exposure on Corporate Social Responsibility Disclosure.  The samples of this research are companies that has been listed in the Indonesia Stock Exchange between 2014 and 2015. Data in this study were obtained from annual reports and online newspapers. Regression analysis will be employed to answer the research question. The result showed that size and type of industry    positively and significantly infuenced Corporate Social Responsibility (CSR) Disclosure. Growth negatively infuenced Corporate Social Responsibility (CSR) Disclosure dan media exposure has no influence on Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility Disclosure, size, type of industry, growth, and media exposure. 
Erratum: Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan Dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar Zulfikar; Mujiyati Mujiyati; Andy Dwi Bayu Bawono; Sri Wahyuni
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.v4i3.9409

Abstract

Terdapat kesalahan cetak pada versi awal pada artikel https://doi.org/10.23917/reaksi.v4i1.7031.Perbaikan PDF artikel dapat diunduh di laman ini
Merger dan Akuisisi Sebagai Suatu Keputusan Strategik Tri Hartono
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.v2i1.3575

Abstract

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Determinants of The Quality of Village Financial Statements and The Implementation of SISKEUDES as A Mediation Variables Rina Trisnawati; Fatchan Achyani; Nur Ulifiati
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.v5i3.12814

Abstract

This study aims to analyze the factors affecting the quality of village financial statements using SISKEUDes (village financial system application), which had been implemented in villages in the Tegal Regency as an intervening variable. These factors encompassed human resource competence, management commitment, system user training, and data quality. This study’s population was all users of the SISKEUDes system in villages throughout Tegal Regency, totaling 281 villages. The sampling technique employed was the convenience sampling method. Respondents were the SISKEUDes application users who were present at the SISKEUDes 2.0 software extension program. The data were obtained by distributing questionnaires to 281 SISKEUDes users, but only 218 could be processed into data. The data analysis then utilized SEM-PLS with Smart PLS 3.0 software. The results showed that human resource competence, top management commitment, and user training directly had a significant positive effect on the quality of village financial statements. Besides, the variable of SISKEUDes implementation served as a mediation variable for system user training on the quality of village financial statements.
Beberapa Topik Penelitian Akuntansi Internasional Fauzan Fauzan
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.v1i1.3680

Abstract

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PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN KECERDASAN EMOSIONAL TERHADAP KINERJA STAFF ATC DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI (Studi Kasus pada Perum LPPNPI AirNav Indonesia) Fathul Huda Anjumi; Rizal Yaya
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.v1i1.1976

Abstract

The objective of this study is to analyze the effect of management control system and emotional intelligence on the performance of Air Traffic Controller (ATC) staffs with locus of control as a moderating variabel. This analysis used management control system and emotional intelligence as independent variables. The dependent variable is Performance of Air Traffic Controller. The samples used in this research are58 ATC staff with minimum education of Diploma 1 which was surveyed between 24 September to 5 November 2015. The statistical method used in this study is moderating regression analysis for the statistical test of hypothesis testing and statistical t test.Based on the analysis ofquestionnaires obtainedfound that the emotional intelligence hasa positive and significant impact on performance, while management control system does not have a significant effect on performance. Meanwhile in the statistical test by using locus of control as moderating variable, all independent variables have positive and significant influence.
DETERMINAN PERSEPSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Mujiyati Mujiyati; Fitria Riski Rohmawati; Wahyu Hening Ririn
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5551

Abstract

AbstractThis study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta. The variables used in this study are the dependent variables, namely the perception of ethics on tax evasion, while the independent variables used Are justice, taxation systems, discrimination, the quality of tax services, and the possibility of fraud detection.The sample in this research is lecturer and student at university muhammadiyah surakarta. Sample collection method used in this research is convenience sampling taken 84 sample lecturer and 100 student sample. The data used in this study is the primary data by using questionnaires. Data analysis in this research is assisted by using SPSS program. Data analysis technique used is multiple linear regression.The result of the research shows that significant at level 0,05 variable of system of taxation to lecturer, discrimination on lecturer and student, and quality of tax service to lecturer and student have significant influence to perception about ethics on tax evasion. While the variable of justice in lecturer and student, system of taxation to student, and possibility of detection of fraud on lecturer and student have no effect and insignificant to perception about ethics of tax evasion. Keywords: ethical perception, tax evasion, justice taxation system, discrimination, quality of tax service, possible fraud detection.
Pengendalian Intern dalam Sistem Informasi Akuntansi Berbasis Komputer Agus Endro Suwarno
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.v3i1.3477

Abstract

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Analisis Investasi dan Penentuan Portofolio Saham Optimal di Bursa Efek Jakarta (Studi Komparatif Penggunaan Model Indeks Tunggal dan Model Random pada Saham –Saham Indek LQ-45 Periode 1997-2000) Henry Dwi Wahyudi
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.v1i2.3566

Abstract

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Page 34 of 49 | Total Record : 482

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