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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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Aplikasi Regresi Berganda dalam Pengendalian Biaya Banu Witono
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.v1i2.3571

Abstract

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Do Political Factors Affect Financial Performance in Public Sector? Hurian Kamela; Dyah Setyaningrum
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.v5i2.11002

Abstract

Purpose: The implementation of regional autonomy in Indonesia has been regulated based on Laws of the Republic of Indonesia No 23 of the year 2014 concerning the responsibility given by the central government of the regional government to govern its own region. This is defined as regional autonomy. The government has appointed the members of Regional Legislative Councils (Dewan Perwakilan Rakyat Daerah - DPRD) to perform monitoring function on the regional government. There are several political factors which affect this monitoring function, one of which is due to the members of Regional Legislative Council originating from various parties. There is one component which makes up financial performance, which is the Locally-Generated Revenue (Pendapatan Asli Daerah - PAD). High locally-generated revenue gives us a clear description on a region’s success in improving its regional income and therefore being independent from the central government. In the year 2015, the compositition of the party supporting the regent/mayor was equal. Whereas in the year of 2016, the composition has changed, due to regional elections taking place on some cities or districts in Indonesia.
Kesulitan Keuangan dan Kinerja Keuangan Perusahaan zulfikar zulfikar
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.v1i1.3673

Abstract

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PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA Muhammad Rheza Ramadhan; Satria Agus Frandyanto; Riko Riandoko
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.v2i2.4912

Abstract

This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was processed using paired sample t-test. Based on hand-collected sample of 69 publicity- listed indonesian firms for the 2015 and 2016 year, our paired sample t-test result, descriptive statistic, and correlation test result show that thin capitalization rule can reduce company leverage by 73,8%. Keywords: thin capitalization, tax avoidance, tax aggressiveness, transfer pricing, leverage
ANALISIS INSENTIF BERBASIS ANGGARAN KINERJA PADA SEKTOR PUBLIK Zulfikar Zulfikar
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.v7i1.3462

Abstract

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Pengembangan Praktik dalam Penganggaran dari Perspektif Penelitian Lodovicus Lasdi
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.v6i2.3556

Abstract

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Analysis of Compliance and Audit Opinion, Correlation and Causes of Failure in Detecting Non Compliance: A Study on Local Government Abdullah Lathif Elbaaqy Habiby; Irwan Taufiq Ritonga
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.v5i2.11766

Abstract

This study aims to analyze the correlation between level of local government compliance with laws/regulations and audit opinions on Local Government Financial Statements (LGFS) and to identify causes of failure in detecting non-compliance, including non-compliance that contains elements of fraud, in LGFS audit. The method used is explanatory sequential mixed methods with a content analysis approach on fifty four LGFS samples and interview the auditors of the Audit Board of Republic of Indonesia (the AB). The results show that there is a correlation between level of compliance of local government and audit opinion on LGFS, but there are risk in detecting non-compliance and risk of errors in audit opinion caused by different concepts in determining fraud, unclear guidelines on compliance testing, different concept of materiality among the AB auditors, failure to update programs audit, potential threats/dangers experienced Bay auditors, and failure to reduce auditors’ negative perception on working protection. The limitation of this study is that participants only involve auditors from three representative offices originating from Java and do not conduct confirmation to the unit responsible for the preparation of audit guidelines and units that deal with legal issues. This research implied that the AB must increase effectiveness of audit quality Assurances to improve audit quality and the AB auditors should be able to apply the principle of due professional care in carrying out LGFS audit so that audit quality is maintained.
Pengaruh Penerimaan, Perlakuan dan Komitmen terhadap Karir Auditor Andy Dwi Bayu Bawono; Happy Purbasari; Rina Trisnawati
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.v5i2.3595

Abstract

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The Changing Value Relevance of Accounting Information: An Overview Hilda Octavana Siregar; Nashirotun Nisa Nurharjanti
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.v6i2.15498

Abstract

This article aims to provide an overview of the value relevance of accounting information development for investors and creditors who are the primary users of financial statements. The traditional approach views stock prices as value relevance of the focal accounting information that can reflect the company's condition. However, during the last 2 (two) decades, the value relevance of accounting information has varied more, such as cash flow, operating profit, and tangible assets. Furthermore, value relevance for creditors is bankruptcy prediction, bond rating, loss frequency, fair value measurement, and changes in the company's accounting method. The change in the value relevance of accounting information is essential in increasing its usefulness and can contribute to research on the usefulness of accounting information in the future
ANALISIS PERBEDAAN KUALITAS ACCRUAL ANTARA SEBELUM DAN SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA(Studi Empiris pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Tahun 2009-2014) Esti Windarti; Noer Sasongko; Zulfikar Zulfikar
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.v2i1.3652

Abstract

The purpose of this study to examine the numbers between the accrual quality difference before and after adopting International Financial Reporting Standards (IFRS). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2009-2014. Sampling using purposive sampling selection of samples with specific criteria.Analysis of the data used is by using normality test and analysis methods paired sample t-test. Calculation of accruals quality using the 2 models that Dechow and Dichev Model and Modified Jones Models. From the test results showed that there was a difference in quality between the accrual before and after adopting International Financial Reporting Standard (IFRS) for 2009-2014 by using Dechow and Dichev Model, while contrary to the results of testing using the Modified Jones Model. The difference is due to the result of the absence of a change in accounting rules and the transition period that occurred in Indonesia. Keywords: Quality acrual , International Financial Reporting Standard ( IFRS ), Manufacturing Company , Paired Sample T -test

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