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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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The Impact of Corporate Social Responsibility, Profitability, Capital Intensity, Size Company and Financial Distress on Tax Aggressivity (Empirical Study of Manufacturing Companies Listed on the IDX in 2017-2019) Muhammad Abdul Aris; Alvinia Nabila; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22159

Abstract

This study aimed to examine and analyze the impact of corporate social responsibility, profitability, capital intensity, company size, and financial distress on tax aggressiveness. The population in the study was manufacturing companies listed on the IDX in 2017-2019. The measurement of tax aggressiveness used the effective tax ratio. Sampling was purposive sampling and obtained 177 samples with three years of observation. The analysis in this study used the classical assumption and hypothesis test of multiple linear regression analysis with F-test, t-test, and the coefficient of determination processed using the SPSS version 25. The results of this study indicate that the variable of capital intensity does not affect tax aggressiveness. In comparison, the variables of corporate social responsibility, profitability, company size, and financial distress affect tax aggressiveness.
The Triple Bottom Line Accounting from Scientia Sacra Perspective Nur Astri Sari; Yuni Shara; Sri Isnawati; Novrys Suhardianto
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.20893

Abstract

The purpose of this article is to analyze the concept of Triple Bottom Line Accounting in the perspective of Scientia sacra. The alignment of Triple Bottom Line accounting in the Scientia sacra perceptive is essential to deal with crises in all aspects of life in terms of carrying out corporate sustainability. Scientia sacra is the knowledge of reality that is at the heart of every revelation obtained through revelation and the intellectual intuition that envelops the hearts and minds of man. This article uses interpretative method. The concept of triple bottom line in Scientia sacra's perspective is analyze in ontological, epistemological, and axiological meanings. In the ontological aspect of scientia sacra refers to the existence of God. In line with that, ontological aspect in triple bottom line also refer to the existence of God through religious-ecocentrism or spiritual dimension. In the epistemological aspect, the triple bottom line uses eco-theological principles that originate from the scriptures. In the axiological aspect, the triple bottom line has a transformative function from profit oriented to 3P (profit, people, planet) oriented. However, this transformative function has not yet fully achieved since some companies still committed irregularities, such as environmental pollution as a result from the company's business activities.Keywords: Scientia sacra, Triple Bottom Line, Ontological, Epistemologis, Axiological.
The Effect of Fiscal Stress on Changes in Social Aid Shopping with Legislature Size as Moderating Empirical Evidence from Regency/City Governments in Sumatra Nanda Sari; Syukriy Abdullah; Lilis Maryasih
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.19823

Abstract

This study aims to examine the effect of fiscal stress (FS) on changes in social assistance expenditure budget (BBS) with legislature size (LS) as a moderator in local governments on the island of Sumatra. The sample used is 154 districts/cities with purposive sampling technique. Secondary data is taken from local government financial reports which have been audited by the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The analytical method used in this research is Moderated Regression Analysis. The results of this study prove that FS affects changes in BBS and LS has an effect on changes in BBS. However, the LS does not moderate the effect of fiscal stress on changes in BBS.Keywords:      surplus/deficit, regional budget politics, stewardship theory, special autonomy, social assistance spending
Accounting Conservatism: Gender Diversity Accounting Conservatism: Gender Diversity and Educational Background on the Board of and Educational Background on the Board of Directors and Commissioner Banu Witono; Widowati Dian Permatasari; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22641

Abstract

This research aimed to analyze the effect of the board director’s characteristics and the board of commissioners toward accounting conservatism. The characteristics analyzed in this research were size, gender, and educational background that affect their behavior in dealing with issues related to accounting principles. This research will be conducted by analyzing all companies listed on the Indonesia Stock Exchange in 2017-2019 using SPSS. Data was analyzed as 112 data using multiple regression analysis. The results show that both size of directors and commissioner’s and women of board director and commissioners affect the accounting conservatism. However, the educational background of board directors and commissioners does not affect accounting conservatism.
Analysis of the Effect of Taxation Knowledge, Taxpayer Awareness, Taxation Socialization, Tax Sanctions, and E-Filling on Taxpayer Compliance (Empirical Study at the Primary Tax Office in Jepara Regency, Central Java) Suyatmin Suyatmin; Atantya Wahyu Santika; Heppy Purbasari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22160

Abstract

The purpose of this study was to determine whether tax knowledge, taxpayer awareness, tax socialization, and e-filling affect taxpayer compliance. This research is a quantitative research that uses primary data by distributing questionnaires to every taxpayer in the KPP Pratama Jepara area.The population used in this study were all taxpayers at KPP Pratama Jepara. The sample collection method is by Convenience sampling in accordance with predetermined criteria. The sample of this study amounted to 100 taxpayers. The analysis technique used in this study is multiple linear regression analysis which is processed using the Statistical Package for Social Science (SPSS) program.The results showed that the variable knowledge of taxation and tax socialization had no effect on taxpayer compliance. While the variables of taxpayer awareness, tax sanctions, and e-filling have an effect on taxpayer compliance.
Evaluation of Capability Improvement of Government Internal Control Apparatus Muhammad Yusup; Yan Rahadian
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21241

Abstract

Evaluation of the improvement of the capability of the Government Internal Supervisory Apparatus (APIP) is very important considering that APIP capability has a significant impact on strengthening the effectiveness of the Government Internal Control System (SPIP) to realize good governance. The Sukabumi District Inspectorate was chosen as the object of research because it is one of 362 APIPs with a level below Level 3 from the results of the BPKP assessment in 2021. After using the new regulation, the APIP capability of Sukabumi District Inspectorate is at Level 3.  This research used qualitative method with evaluation case study type. The evaluation framework refers to the new and old regulations related to APIP capability assessment. Based on the results of the comparative analysis of old and new regulations, it can be concluded that the new regulations on improving APIP capability are clearer and more systematic than the old regulations. From the evaluation results based on the new regulations APIP has not been able to reach level 3 as a result of its self-assessment. There are 3 topics that are not yet appropriate, namely supervisory planning, performance audits and compliance audits. Keywords: internal audit, internal audit capability, internal control system, APIP.
Analysis of Factors Affecting Auditor Switching Nursiam Nursiam; Dedy Yana Purwana; Indah Permata Dewi
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22642

Abstract

This research aimed to determine the impact of management changes, company growth, financial distress, and the percentage change in ROA, KAP size, and company size on auditor switching. In this study, the management changes and KAP size employed dummy variables. The company growth is projected by its delta revenue percentage; financial distress is projected by its debt to equity ratio (DER); the percentage change in ROA is projected by its delta return on asset (ROA); and the size of the company is projected with the natural logarithm of total assets. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2017–2019. The sampling technique applied in this study was the purposive sampling technique. The sample in the study was 68 companies, and it was conducted over three years, resulting in 204 data. The employed data analysis technique was logistic regression analysis. The results showed that the variable percentage change in ROA and KAP size affected auditor switching. Meanwhile, the variables of management changes, company growth, financial distress, and company size do not affect auditor switching.
The Effect of Liquidity and Capital Structure to Increase Firm Value Through Increasing Financial Performance Imronudin Imronudin; Jati Waskito; Ikeke Bunga Cantika; Gramitha Sofiardhani
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22174

Abstract

This study analyzes the effect of capital structure, liquidity, company growth, and size on firm value. This study uses financial performance as a mediating variable. The object of this study is Manufacturing Companies listed on the Indonesia Stock Exchange for the 2020 period. Using a purposive sampling technique, the sample in this study consisted of 150 companies. The data collected from the financial statements are then analyzed using multiple linear regression. The study results show that capital structure positively and significantly affects firm value. Likewise, financial performance shows a positive and significant influence on firm value. The capital structure negatively affects firms' value. Liquidity variables, and company growth, partially do not affect firm value. When testing whether there is a mediating effect, it is found that financial performance cannot mediate the relationship between capital structure and firms' value. Furthermore, financial performance can mediate the relationship between sales growth and firm value.
The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability Hanny Purnomo; Rizky Eriandani
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21349

Abstract

Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to weaken the effect of environmental uncertainty on tax avoidance. Using SPSS, 458 samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The results of this study indicate that environmental uncertainty affects tax avoidance and managerial ability strengthens the effect of environmental uncertainty on tax avoidance. This result may be due to the large influence of environmental uncertainty in the company so that the risks obtained are difficult for managers to overcome.
Millennials’ Investment Decision in Capital Market Investment With Financial Behavior as An Intervening Variable Arienda Gitty Ramadani; Naelati Tubastuvi; Azmi Fitriati; Hengky Widhiandono
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.21650

Abstract

This study aims to analyze the influence of financial literacy, financial experience, financial self-efficacy and risk tolerance on investment decisions mediated by financial behavior. The population in this study were local individual investors in the Indonesian Capital Market. Sample selection in this study was carried out using purposive sampling techniques. The sample used in this study was 300 samples. The data analysis techniques used in this study are descriptive statistical analysis, instrument testing, classical assumption test, multiple linear regression analysis, model fit test, and hypothesis test. The results of the study show that financial literacy, financial experience and financial self-efficacy have a positive effect on financial behavior. Risk tolerance does not have a positive impact on financial behavior. Financial literacy, financial self-efficacy, risk tolerance and financial behavior positively influence investment decisions. Financial experience has no positive effect on investment decisions. Financial behavior has proven to be able to mediate the influence of financial literacy, financial experience and financial self-efficacy on investment decisions. Financial behavior has proven unable to mediate the effect of risk tolerance on investment decisions.

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