Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Malaysia, Turkiye and Iraq

Published: 2025-09-30

Articles

The Effect of Carbon Emissions on Earnings Quality with The Moderation of Gender Diversity in Indonesia

Rara Annisa ⁽¹⁾, Sari Atmini ⁽²⁾, Noval Adib ⁽³⁾

(1) Accounting, Faculty of Economics and Business, Universitas Brawijaya, Indonesia ,

(2) Accounting, Faculty of Economics and Business, Universitas Brawijaya, Indonesia ,

(3) Accounting, Faculty of Economics and Business, Universitas Brawijaya, Indonesia

120-126
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DOI : 10.23917/reaksi.v10i2.11105

Abstract View : 40

PDF downloads: 45
The Influence of ESG Performance on Cost of Debt : The Moderating Role of Agency Cost

Mohan Maulana Saputra ⁽¹⁾, Eka Pria Anas ⁽²⁾

(1) Faculty of Economics and Business, University of Indonesia, Indonesia ,

(2) Faculty of Economics and Business, University of Indonesia, Indonesia

127-137
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DOI : 10.23917/reaksi.v10i2.10519

Abstract View : 39

PDF downloads: 38
The Effect of Corporate Financial Performance, Firm Size, and Firm Age on Firm Value with Climate Change Disclosure as a Moderator

Egananda Kurniawan ⁽¹⁾, Rizka Fitriasari ⁽²⁾

(1) Brawijaya University, Indonesia ,

(2) Brawijaya University, Indonesia

138-159
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DOI : 10.23917/reaksi.v10i2.9839

Abstract View : 32

PDF downloads: 44
Digital Transformation and Bank Performance: The Moderating Role of Risk in Indonesian Commercial Banks

Wivan Febriansyah ⁽¹⁾, Wita Juwita Ermawati ⁽²⁾, Anna Fariyanti ⁽³⁾, Mat Syukur ⁽⁴⁾

(1) Master of Management Science, Faculty of Economics and Management, IPB University, Indonesia ,

(2) Management, Faculty of Economics and Management, IPB University, Indonesia ,

(3) Agribusiness, Faculty of Economics and Management, IPB University, Indonesia ,

(4) National Innovation and Research Agency, BRIN, Jakarta , Indonesia

160-173
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DOI : 10.23917/reaksi.v10i2.11828

Abstract View : 40

PDF downloads: 28
The Effect of Carbon Performance on Firm Value and Moderating Role of Ownership Concentration and Public Visibility

Siti Nurul Hanifah ⁽¹⁾, Ratna Wardhani ⁽²⁾

(1) Accounting Science, Faculty of Economics and Business, University of Indonesia, Indonesia ,

(2) Accounting Science, Faculty of Economics and Business, University of Indonesia, Indonesia

174-187
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DOI : 10.23917/reaksi.v10i2.10206

Abstract View : 26

PDF downloads: 38
Examining The Impact of Islamic Corporate Governance, Doctoral-Level Sharia Supervisory Board, Sharia Compliance, and Board of Commissioners on Fraud Mitigation in Corporate Settings

Iwan Fakhruddin ⁽¹⁾, Ani Kusbandiyah ⁽²⁾, Dwi Winarni ⁽³⁾, Norlia Mat Norwani ⁽⁴⁾

(1) Accounting Department, Faculty of Economic and Business, University of Muhammadiyah Purwokerto, Indonesia, Indonesia ,

(2) Accounting Department Faculty of Economic and Business Universitas Muhammadiyah Purwokerto, Indonesia ,

(3) Accounting Department Faculty of Economic and Business Universitas Muhammadiyah Purwokerto, Indonesia ,

(4) Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Malaysia, Malaysia

188-197
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DOI : 10.23917/reaksi.v10i2.12594

Abstract View : 26

PDF downloads: 19
Stocks vs Mutual Funds in An Election Year: Which is More Profitable?

Leonny Noviyana Sakti Pamungkas ⁽¹⁾, Y Anni Aryani ⁽²⁾, Doddy Setiawan ⁽³⁾

(1) Accounting Departement, Faculty of Bussines and Economic, University of Sebelas Maret, Indonesia ,

(2) Accounting Departement, Faculty of Bussines and Economic, University of Sebelas Maret, Indonesia ,

(3) Accounting Departement, Faculty of Bussines and Economic, University of Sebelas Maret, Indonesia

198-210
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DOI : 10.23917/reaksi.v10i2.10305

Abstract View : 12

PDF downloads: 15
Business Strategic Orientation and Banking Profitability: The Moderating Effect of Accounting Information Systems

Nashwan Ghazi Hameed Aldoury ⁽¹⁾, Osman Kurter ⁽²⁾, Essia Ries Ahmed ⁽³⁾

(1) Ministry of Finance, Department of Real Estate, Branch of Salah al-Din, Iraq ,

(2) Faculty of Economics and Administrative Sciences, Karabük University, Turkey ,

(3) Faculty of Business, Karabük University, Turkey

211-222
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DOI : 10.23917/reaksi.v10i2.12627

Abstract View : 19

PDF downloads: 13
Determinants of Tax Avoidance from a Financial Perspective

Nursiam ⁽¹⁾, Eny Kusumawati ⁽²⁾

(1) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,

(2) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia

223-235
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DOI : 10.23917/reaksi.v10i2.13362

Abstract View : 43

PDF downloads: 20
Between Strategy and Governance: Which Matters More in Driving Tax Disclosure?

Ovi Itsnaini Ulynnuha ⁽¹⁾, Nabila Fida Millati ⁽²⁾, Mujiyati ⁽³⁾, Muhammad Abdul Aris ⁽⁴⁾, Laila Oshiana Fitria A'zizah ⁽⁵⁾

(1) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,

(2) Institut Pertanian Bogor, Indonesia ,

(3) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,

(4) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,

(5) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia

236-245
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DOI : 10.23917/reaksi.v10i2.13146

Abstract View : 16

PDF downloads: 24