Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Philippines, Malaysia, Brunai Darussalam, Nepal, Timor Leste

Published: 2026-04-30

Articles

Ownership Concentration and Asset Risk-Return Profiles : A Quantitative Study of Systematic and Idiosyncratic Risks
Rexon Nainggolan ⁽¹⁾, Clarijun Quimada Montebon ⁽²⁾
(1) Universitas Advent Surya Nusantara, Indonesia ,
(2) South Philippines Adventist College, Philippines
1-18
- PDF
DOI : 10.23917/reaksi.v11i1.16722
Abstract View : 12
PDF downloads: 55
ESG Resilience Under Geopolitical Turbulence : Digital Infrastructure As A Moderator of Global Risks and Local Political Networks in Indonesia
Basri Basri ⁽¹⁾, Sunaryati Sunaryati ⁽²⁾
(1) Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga, Indonesia ,
(2) Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga, Indonesia
19-42
- PDF
DOI : 10.23917/reaksi.v11i1.15794
Abstract View : 2
PDF downloads: 48
The Effect of Fraud Heptagon Theory on Fraudulent Financial Statements with Managerial Ownership As A Moderating Variable
Hasya Nafis Syafiqoh ⁽¹⁾, Atta Putra Harjanto ⁽²⁾
(1) Accounting, Faculty of Economics And Business , Universitas Negeri Semarang, Indonesia ,
(2) Accounting, Faculty of Economics And Business , Universitas Negeri Semarang, Indonesia
43-55
- PDF
DOI : 10.23917/reaksi.v11i1.16505
Abstract View : 0
PDF downloads: 0
The Effectiveness of Internal Audit Office’s Roles: Evidence from Indonesia’s State-Owned University
Eva Wulandari ⁽¹⁾, Rusdi Akbar ⁽²⁾
(1) Faculty of Economics, Universitas Tidar, Indonesia ,
(2) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
56-70
- PDF
DOI : 10.23917/reaksi.v11i1.13232
Abstract View : 3
PDF downloads: 24
Uncovering the Relationship Between Audit Opinion, Financial Performance on Firm Value.
Yessy Naila Ulfa ⁽¹⁾, Rahmawati ⁽²⁾, Junaid M.Shaikh ⁽³⁾
(1) Accounting, Faculty of Economics And Business , Universitas Sebelas Maret, Indonesia ,
(2) Accounting, Faculty of Economics And Business , Universitas Negeri Semarang, Indonesia ,
(3) University Technology Brunei ,UTB SB Accounting Department, Brunei Darussalam
71-86
- PDF
DOI : 10.23917/reaksi.v11i1.14410
Abstract View : 5
PDF downloads: 13
The Moderating Role of Green Accounting on Sustainability Reporting in Indonesian Manufacturing
Imam Hidayat ⁽¹⁾, Petty Aprilia Sari ⁽²⁾, Sazali Zainal Abidin ⁽³⁾
(1) Universitas Muhammadiyah Tangerang, Indonesia ,
(2) Institut Putra Perdana , Indonesia ,
(3) Universiti Brunei Darussalam, Brunei Darussalam
87-99
- PDF
DOI : 10.23917/reaksi.v11i1.16302
Abstract View : 11
PDF downloads: 52
Pressure from Parent Entity Owners and Non-Controlling Interests Stimulates Management to Income Smoothing: Evidence from Asia
Marhaendra Kusuma Kusuma ⁽¹⁾, Fazlinda Binti Ab Halim ⁽²⁾, Fahad Hari Putra Maulana ⁽³⁾, Sanju Kumar Singh ⁽⁴⁾, Mariano Nunes ⁽⁵⁾
(1) Universitas Islam Kadiri, Indonesia ,
(2) Universiti Tun Hussein Onn , Malaysia ,
(3) Universitas Islam Kadiri, Indonesia ,
(4) Tribhuvan University, Nepal ,
(5) Universidade Dili, Timor-Leste
100-119
- PDF
DOI : 10.23917/reaksi.v11i1.16363
Abstract View : 0
PDF downloads: 25
Evaluation of Coretax Implementation Using A Modified Delone & Mclean Model Based on Indonesian Taxpayers Perspective
Afiifatul Chumairo ⁽¹⁾, Mohammad Khoiru Rusydi ⁽²⁾, Noval Adib ⁽³⁾
(1) Faculty of Economics and Business, Universitas Brawijaya, Indonesia ,
(2) Faculty of Economics and Business, Universitas Brawijaya, Indonesia ,
(3) Faculty of Economics and Business, Universitas Brawijaya, Indonesia
120-136
- PDF
DOI : 10.23917/reaksi.v11i1.16247
Abstract View : 12
PDF downloads: 67
Digital Transformation: Fintech Moderation on the Relationship between Intellectual Capital, Liquidity, and Credit Risk on Financial Performance
Triyono Triyono ⁽¹⁾, Andy Dwi Bayu Bawono ⁽²⁾, Angling Khrisna Adhi ⁽³⁾
(1) Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
137-147
- PDF
DOI : 10.23917/reaksi.v11i1.17040
Abstract View : 5
PDF downloads: 40
Driving Green Innovation in Emerging Markets: The Impact of Commissioners’ Monitoring Competence With Audit Quality and Environmental Regulatory Pressure as Moderators
Suyatmin Waskito Adi ⁽¹⁾, Rita Wijayanti ⁽²⁾
(1) Accounting, Faculty of Economics and Business, Universitas Muhamadiyah Surakarta, Indonesia ,
(2) Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
148-163
- PDF
DOI : 10.23917/reaksi.v11i1.17398
Abstract View : 3
PDF downloads: 33