Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia

Articles

• Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions

  Elin Erlina Sasanti ⁽¹⁾, Saipul Arni Muhsyaf ⁽²⁾, Sapto Hendri BS ⁽³⁾

  (1) Universitas Udayana, Indonesia ,

  (2) Universitas Udayana, Indonesia ,

  (3) Universitas Mataram, Indonesia

  111-121

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  DOI : 10.23917/reaksi.v8i2.3055

  Abstract View : 766

  PDF downloads: 155 HTML downloads: 8
• The Role of Intellectual Capital in the Relationship between Good Corporate Governance, Financial Performance and Financial Distress

  Ahmad Waluya Jati ⁽¹⁾, Masiyah Kholmi ⁽²⁾, Wardatul Jannah ⁽³⁾

  (1) Universitas Muhammadiyah Malang, Indonesia ,

  (2) Universitas Muhammadiyah Malang, Indonesia ,

  (3) Universitas Muhammadiyah Malang, Indonesia

  122-131

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  DOI : 10.23917/reaksi.v8i2.2364

  Abstract View : 672

  PDF downloads: 197
• Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance

  Iskandar Itan ⁽¹⁾, Leni Laudeciska ⁽²⁾, Handoko Karjantoro ⁽³⁾, Robin Chen ⁽⁴⁾

  (1) Universitas Internasional Batam, Indonesia ,

  (2) Universitas Internasional Batam, Indonesia ,

  (3) Universitas Internasional Batam, Indonesia ,

  (4) National Taipei University, Taiwan, Province of China

  132-144

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  DOI : 10.23917/reaksi.v8i2.2457

  Abstract View : 603

  PDF downloads: 124 HTML downloads: 5
• Gender Differences in Financial Technology (FINTECH) Adoption in Indonesia: An Analysis of Risk Perceptions and Benefits

  Verni Juita ⁽¹⁾, Vera Pujani ⁽²⁾, Rida Rahim ⁽³⁾, Rita Rahayu ⁽⁴⁾

  (1) Universitas Andalas, Indonesia ,

  (2) Universitas Andalas, Indonesia ,

  (3) Universitas Andalas, Indonesia ,

  (4) Universitas Andalas, Indonesia

  145-158

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  DOI : 10.23917/reaksi.v8i2.2308

  Abstract View : 493

  PDF downloads: 118
• Strengthening Sharia Accountability and Transparancy for the Optimization of Cash Waqf Linked Sukuk

  Erny Arianty ⁽¹⁾, M. Luthfi Mahrus ⁽²⁾, Miftahul Hadi ⁽³⁾, Iin Indrawati ⁽⁴⁾

  (1) Politeknik Keuangan Negara STAN, Indonesia ,

  (2) Polytechnic of State Finance STAN, Indonesia ,

  (3) Polytechnic of State Finance STAN, Indonesia ,

  (4) Polytechnic of State Finance STAN, Indonesia

  159-175

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  DOI : 10.23917/reaksi.v8i2.2380

  Abstract View : 282

  PDF downloads: 86
• Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic

  Andy Mulyana ⁽¹⁾, Ni Wayan Marsha Satyarini ⁽²⁾, Indarti Diah Palupi ⁽³⁾, Hilda Oktavana Siregar ⁽⁴⁾, Denny Yohanna ⁽⁵⁾, Nashirotun Nisa Nurharjanti ⁽⁶⁾

  (1) Universitas Terbuka, Indonesia ,

  (2) Universitas Terbuka, Indonesia ,

  (3) Universitas Muhammadiyah Surakarta, Indonesia ,

  (4) Universitas Gadjah Mada, Indonesia ,

  (5) Universitas Andalas, Indonesia ,

  (6) Universitas Muhammadiyah Surakarta, Indonesia

  176-187

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  DOI : 10.23917/reaksi.v8i2.2390

  Abstract View : 280

  PDF downloads: 83
• The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period)

  Yuli Tri Cahyono ⁽¹⁾, Benny Tjahjono ⁽²⁾, Mahameru Rosy Rochmatullah ⁽³⁾, Kusuma Wijayanto ⁽⁴⁾

  (1) Universitas Muhammadiyah Surakarta, Indonesia ,

  (2) Conventry University, United Kingdom ,

  (3) Universitas Muhammadiyah Surakarta, Indonesia ,

  (4) Universitas Muhammadiyah Surakarta, Indonesia

  188-194

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  DOI : 10.23917/reaksi.v8i2.3045

  Abstract View : 242

  PDF downloads: 84
• Bibliometric Waqf Management in Indonesia

  Heppy Purbasari ⁽¹⁾, Andy Dwi Bayu Bawono ⁽²⁾, Rangga Handika ⁽³⁾, Triyono ⁽⁴⁾

  (1) Universitas Muhammadiyah Surakarta, Indonesia ,

  (2) ,

  (3) Tokyo International University, Japan ,

  (4) Universitas Muhammadiyah Surakarta, Indonesia

  195-201

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  DOI : 10.23917/reaksi.v8i2.3054

  Abstract View : 171

  PDF downloads: 70
• Family and Politics to Related Party Transaction in Indonesia’s Mining Companies: Does Corporate Governance Matter?

  Fuad Fatchan ⁽¹⁾, Potina Histika Pawitra Mahandani ⁽²⁾, Ilham Nuryana Fatchan ⁽³⁾, Fatchan Achyani ⁽⁴⁾

  (1) Univesitas Muhammadiyah Surakarta, Indonesia ,

  (2) Northwestern Polytechnical University, China ,

  (3) Universitas Muhammadiyah Purwokerto, Indonesia ,

  (4) Universitas Muhammadiyah Surakarta, Indonesia

  202-217

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  DOI : 10.23917/reaksi.v8i2.2902

  Abstract View : 147

  PDF downloads: 79
• Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies

  Kurnia Rina Ariani ⁽¹⁾, Rita Wijayanti ⁽²⁾, Mujiyati ⁽³⁾, Farid Adi Prasetyo ⁽⁴⁾, Maria Cristina M. De los Santos ⁽⁵⁾

  (1) Universitas Muhammadiyah Surakarta, Indonesia ,

  (2) Universitas Muhammadiyah Surakarta, Indonesia ,

  (3) Universitas Muhammadiyah Surakarta, Indonesia ,

  (4) Universitas Muhammadiyah Surakarta, Indonesia ,

  (5) ILTGHS, Texas, USA, United States

  218-227

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  DOI : 10.23917/reaksi.v8i2.3047

  Abstract View : 131

  PDF downloads: 79 HTML downloads: 5