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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
 42   43   44   45   46 
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Ninik Andriani; Nursiam Nursiam
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.v3i1.5559

Abstract

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of  2013-2015. Population of the research is 117 manufacturing companies listed in Indonesian Stock Exchange of 2013-2015. Sample was taken by using purposive sampling, namely sampling with certain  consideration. Based on the criteria, data sample of 37 manufacturing companies for period of three years were obtained, so that sample was 104 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit tenure, audit rotation and auditor reputation have no influences to the audit quality, and audit fee has significant effect on audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality 
Behavioral Corporate Finance Levi Nilawati
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.v3i1.3479

Abstract

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The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk Verani Carolina; Oktavianti Oktavianti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16383

Abstract

This study aims to see which measurement of tax aggressiveness is the best in predicting corporate risk. There are various kinds of tax aggressiveness measurements that have been used by many researchers, including Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), Book Tax Different (BTD), Permanent Book Tax Different (PBTD), Discretionary Permanent Different (DTAX), and Abnormal Book Tax Different (ABTD). This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange. The data processing method used is Confirmatory Factor Analysis to see which measurement is the best in predicting corporate risk. The results showed that tax aggressiveness can predict corporate risk, and DTAX is the best measurement in predicting corporate risk. DTAX is the best measurement because of it’s ability to capture conforming tax avoidance doing by companies (unlike other measurements that only capture non-conforming tax avoidance).Keywords: tax aggressiveness, conforming tax avoidance, non-conforming tax avoidance, and corporate risk.
The Effect of Fiscal Decentralization and Foreign Direct Investment on Regional Income Inequality: Economic Growth as A Mediating Variable Triyono Triyono; Dwi Ariyani; Noer Sasongko
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17579

Abstract

This study aims analyzed the effect of Fiscal Decentralization and Foreign Direct Investment (FDI) on regional income inequality and examined the role of economic growth in the relationship of independent variables with income inequality in Indonesia. The analytical tool used path analysis (Path Analysis). The sample 34 provinces in Indonesia from 2015-2019. The results showed (1) fiscal decentralization has a significant negative effect on economic growth in Indonesia in 2015-2019. (2) FDI has a significant positive effect on economic growth. (3) Fiscal decentralization has a significant positive effect on income inequality. (4) FDI didn’t effect on income inequality. (5) Economic growth has a significant positive effect on income inequality. (6) Economic growth isn’t able to mediate fiscal decentralization on regional income inequality. (7) Economic growth is able to mediate FDI on regional income inequality.
Evaluation of The Role of Internal Compliance Unit on The Effectiveness of Internal Control Amy Sabrina Khairunnisa; Yan Rahadian
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16787

Abstract

This study aims to evaluate the second line roles in supporting the effectiveness of internal control based on its principles. In the Directorate General of Taxes (DGT), the Internal Compliance Unit serves as its second line of defense. The present study was conducted at the Internal Compliance Sub-directorate which is the Internal Compliance Unit Echelon I level at DGT. Descriptive qualitative research applying a deductive approach with a case study method was carried out to answer the research problems. The criteria used to evaluate the second line roles on the effectiveness of internal control refer to the publication of the Committee of Sponsoring Organization of Treadway Commission (COSO) in collaboration with the Institute of Internal Auditors (IIA) in July 2015 entitled “Leveraging COSO Across the Three Lines of Defense”. The results of the study shows that the operation of UKI in supporting the effectiveness of internal control is quite satisfactory. However, several principles have not been implemented optimally
The Moderating Effect of Proactive Personality On Role Ambiguity And User Satisfaction: An Experimental Under Technostress Condition Frida Fanani Rohma; Rahayu Dewi Zakiyah
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17028

Abstract

The increasingly massive development of ICT (Information and Communication Technologies) makes the risk of technostress that triggers role ambiguity cannot be ignored. This study investigates the moderating effect of proactive personality on the relationship between role ambiguity and satisfaction. This study uses an experimental method involving 147 participants and placing participants in a state of technostress. Role ambiguity was categorized into 2 levels (high vs. low), proactive personality was categorized into 2 levels (confront vs. transform). The research findings show that the proactive personality (transform) has greater power in inducing user satisfaction than the proactive personality (confront). Proactive personality weakens the influence of role ambiguity on user satisfaction. Proactive personality as an individual innate factor can be elaborated as an attempt to filter the negative influence of role ambiguity on user satisfaction in ICT. 
The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice Erma Setiawati; Andy Dwi Bayu Bawono; Diyah Nurhidayati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17583

Abstract

The study aims to test the influence of non-financial and managerial performance with variable the clarity of role and procedural justice mediation. This research is a quantitative study using a descriptive approach. The population in this study is a sharia bank employee in Surakarta. The sampling techniques used in this study use convenience sampling. The sample criteria in this study were the respondents who had subordinate employees under it and had worked at least 1 year, as for the samples in this study amounting to 126 respondents. The data used in the study is the primary data collected through surveys in physical form. Data analysis uses multiple linear regression and moderating regression with an absolute value-difference approach. The results of the study with multiple linear regression analyses showed that non-financial performance has an effect on managerial performance, the clarity of the role affecting the managerial performance, procedural justice has an effect on managerial performance, and nonfinancial performance affect the managerial performance with the clarity of role mediation and while the procedural justice variables do not mediate the influence of non-financial performance affecting managerial performance.
A New Era of Government Financial Management: A Case Study of Non-Cash Policies in Local Governments Zeffri Setiawan; Rosidi Rosidi; Lilik Purwanti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.15672

Abstract

This study aims to understand the implementation steps of non-cash transaction policies in the Central Java Provincial Government, with the Policy Implementation Theory from Edward III (1980) to analyze the supporting and inhibiting factors of implementation. The use of non-cash as a transaction tool, there is still debate regarding the benefits and disadvantages of using non-cash transactions to the public. This research is descriptive qualitative research with a case study approach. The results showed that the implementation of the non-cash policy in the Central Java Provincial Government carried out the following steps: preparation, implementation, control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, dispositions, and bureaucracy need to be evaluated because they can hinder implementation in the Central Java Provincial Government. Research shows that the implementation of the non-cash transaction policy has been going well in terms of the implementer's understanding of non-cash administration.
The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure Indarti Diah Palupi; lintang kurniawati; kusuma wijayanto
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17268

Abstract

This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure. This study uses three components of corporate governance: board of directors, board of commissioners, and audit committees while corporate tax avoidance is measured using effective tax rate (ETR).  This study employs data from manufacturing companies listed on the Indonesian Stock Exchange. Sample was selected using purposive sampling method. Data analysis was conducted on 163 panel data from 62 companies in 2016 - 2018 using moderated regression analysis. The results prove that proportion of independent directors and audit committees as predictors of ETR. Whereas proportion of independent commissioners and board of directors and board of commissioners meeting ratio have no effect on ETR. It also shows that financial pressure moderates the relationship between the proportion of independent directors and ETR. Financial pressure also moderates the relationship between the audit committee and ETR.  On the contrary, financial pressure does not moderate the association of independent commissioners and ETR. The results also show that external audit as a control variable related to ETR.  This study contributes to the literature on the importance of the effectiveness of corporate governance components in reducing tax avoidance and how financial pressure affects their effectiveness.  
Factors Affecting Corporate’s Coping Strategy Choice During The Covid-19 Outbreak: Case of Indonesia Suhita Whini Setyahuni; Agus Triyani
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16172

Abstract

This study aims to investigate what factors determine the process of deciding coping strategies during the COVID-19 outbreak. The data analysis technique used in this study was multinomial logistic regression, using structured questionnaires as a data collection method. By analyzing 103 companies that participated in this survey, we found that financial performances and self-efficacy were determinant factors in selecting coping strategies. However, the perception of COVID-19 and the perception of government did not influence the coping strategy’s decision process.By adding a new perspective on entrepreneurial aspects and using the latest indicators of financial performances and perception on COVID-19 and government’ trust, this research contributes to the concept’ development of coping strategies decision making process. For business practice, our findings enrich knowledge on the types of coping strategies that managers can take during the COVID-19 outbreak. Our research offers worthwhile insight into the management accounting literature by providing empirical evidence, especially on the factors that drove the probability of coping strategies during the crisis

Page 44 of 49 | Total Record : 482

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