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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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BAHASA AKUNTANSI SEBAGAI “DISCOURSE-DRIVEN” DALAM BUDAYA KAPITALISME BARU Banu Witono
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.v1i2.2733

Abstract

It is undeniable that accounting as a science or practice developed at this time considered to be born of the "womb" of capitalism, also led to the development of accounting theory is consistent  with  capitalism itself.  This  article highlights  the dialectic accounting  laden with cultural values contained therein. A study of discourse is used to generate an understanding of how the language has become a 'discourse-driven' to the new capitalism in order to generate the values in a culture where accounting flourish. The basic concepts and theories developed in accounting has become a tool of technology which is used as a justification of the interests in favor of the neo-capitalist.  Keywords: Accounting Language, Discourse-Driven, Neo-capitalism
PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING Kurnia Rina Ariani; Andy Dwi Bayu Bawono
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.v3i2.6878

Abstract

This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating  variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.  Moderating variable used in this research to know whether profitability and solvability can moderate the relationship between companies ages and size to audit report lag. Using Moderated Regression Analysis this research can provide empirical evidence that (i) companies ages has no effect on audit report lag, (ii) companies size has negative effect on audit report lag (iii) profitability and solvability cannot moderate the relationship between companies ages and size to audit report lag.
The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance Fauzan Fauzan; Dyah Ayu Ayu; Nashirotun Nisa Nurharjanti
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.v4i3.9338

Abstract

The purpose of this research is to analyze the effect of effect of audit committee, leverage, return on assets, company size, and sales growth of tax avoidance. The population in this research is  a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. The sample is determined by purposive sampling technique and obtained sample of 60 companies. This research uses multiple regression data analysis techniques. The result in this research is audit commitee, leverage, return on assets, company size, and sales growth influence to tax avoidance.
Analisis Perbedaan Pengaturan Laba (Earning Management) pada Kondisi Laba dan Rugi pada Perusahaan Manufaktur di indonesia Astri Arfani Nur Kusumawati; Noer Sasongko
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.v4i1.3580

Abstract

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Local Tax Revenue Before and After The Implementation of Online Local Tax Monitoring to Increase The Local Government Revenue (PAD) of Surakarta Muhammad Abdul Aris; Arlinda Wijayanti; Ilham Nuryana Fatchan
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.v5i3.13596

Abstract

Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to increase tax revenue, one of which is by implementing an online-based local tax monitoring system on regional self-assessment taxes. The purpose of this study was to analyze the differences in regional tax revenue before and after the implementation of online-based local tax monitoring in the context of increasing Surakarta City's Original Regional Revenue. The data in this study are secondary and primary data, secondary data including realization data and hotel tax targets, restaurant tax, and parking tax during the period October 2016-September 2018 which amounted to 24 data obtained from BPPKAD Surakarta City and primary data obtained from the results interview at BPPKAD Surakarta City. The analysis technique used to analyze data is descriptive statistics, and willcoxon signed rank test, using SPSS (Statistical Product and Service Solutions) tools. The results showed that by using the Wilcoxon signed rank test there were differences in tax revenues on hotel taxes, restaurant taxes, and parking taxes before and after the implementation of this online-based regional tax monitoring, sequentially 0.004 0.05, 0.002 0.05, and 0.002 0.05. The implementation of monitoring went quite well, as evidenced by the potential for tax leaks to be minimized which would automatically have an impact in increasing the original revenue of the city of Surakrta.
Pengaruh Inflasi terhadap Pelaporan Keuangan Yuli Tri Cahyono
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.v2i2.3695

Abstract

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Peran Belanja dan Penerimaan Daerah dalam Peningkatan Perekonomian Daerah Provinsi Riau Achmad Helmi
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.v7i2.2610

Abstract

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH STRUKTUR KEPEMILIKAN Barbara Gunawan; Riska Yuanita
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.v3i1.5608

Abstract

The research aimed at analyzing the influence of corporate social responsibility towards the financial performance moderated by foreign ownership in mining companies registered in Indonesian Stock Exchange in 2012- 2015. The subjects of the research were mining companies with 8 samples of 32 companies selected by using purposive sampling method. The analysis tool used was Moderator Regression Analysis (MRA).  The research used double regression analysis to test whether or not corporate social responsibility had positive influence towards return on equity, economic value added, and net profit margin. The research also used simple regression analysis to test whether or not foreign ownership moderates the relationship between corporate social responsibility and financial performance. The result of the research showed that corporate social responsibility had a significant influence towards return on equity, economic value added, and net profit margin. However, foreign ownership did not moderate the relationship between corporate social responsibility and financial performance.
Persepsi Mahasiswa Akuntansi terhadap Lingkungan Kerja Akuntan Publik (Survei pada Universitas Sebelas Maret Surakarta) Eko Arief Sudaryono; Rulan Kuspiputri
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3485

Abstract

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THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, COMPANY GROWTH, LIQUIDITY, AND PROFITABILITY ON COMPANY VALUE Eny Kusumawati; Adi Setiawan
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.v4i2.8574

Abstract

The purpose of this study is to study the effect of managerial ownership, institutional ownership, company growth, liquidity and profitability on value 65 manufacturing companies in the Indonesian Stock Exchange in the 2015-2017 period. The sampling technique used classic assumption tests and multiple linear regression analyzes with the help of SPSS 22 for windows. The results of the analysis show that: Managerial ownership and profitability affect the value of the company while institusional ownership, company growth, and liquidity do not affect the value of the company.

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