Vol. 11 No. 2 (2026): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Australia, Malaysia, Saudi Arabia, Sierra Leone and Hungary

Published: 2026-09-30

Articles

Efficiency, Risk, and Fintech as Indonesian Bank Profitability Drivers
Himmatul Kholidah ⁽¹⁾, Evita Nur Haliza ⁽²⁾, Norzahidah Binti Yacob ⁽³⁾, Mochammad Nurul ⁽⁴⁾, Muhammad Raisa Haqqiquddin Rokhmatulloh ⁽⁵⁾, Hanifiyah Yuliatul Hijriah ⁽⁶⁾, Hanif Fadhlillah ⁽⁷⁾
(1) Universitas Airlangga, Indonesia ,
(2) Universitas Airlangga, Indonesia ,
(3) Universiti Teknologi MARA Cawangan Melaka, Malaysia ,
(4) University of Pécs, Hungary ,
(5) Universitas Airlangga, Indonesia ,
(6) Universitas Airlangga, Indonesia ,
(7) Universitas Airlangga, Indonesia
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DOI : 10.23917/reaksi.v11i2.18987
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Credit Spread Risk in the Banking Book and Treasury Stability: Evidence from Indonesian Banks
Ahmad Wimbo Helvianto ⁽¹⁾, Fajar Ciputra Daeng Bani ⁽²⁾, Andini Ginanti Tuzzahra ⁽³⁾
(1) Politeknik APP Jakarta, Indonesia ,
(2) Politeknik APP Jakarta, Indonesia ,
(3) Politeknik APP Jakarta, Indonesia
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DOI : 10.23917/reaksi.v11i2.17166
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Beyond System Use: Evaluating Core Banking System Utilization in Indonesian Islamic Rural Banks
Aviandi Okta Maulana ⁽¹⁾, Abeer Abdullah Zaylaie ⁽²⁾
(1) Departement of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia ,
(2) Department of Accounting, Prince Sultan University, Riyadh, Saudi Arabia
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DOI : 10.23917/reaksi.v11i2.19350
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Green Accounting, Environmental Performance, and Green Innovation: Do Governance Mechanisms Matter for Corporate Profitability?
Diah Septya Rini ⁽¹⁾, Nabila Na'ma Aisa ⁽²⁾, Siti Fatimah Mohd Kassim ⁽³⁾
(1) Accounting, Faculty of economics and Business, Universitas Ahmad Dahlan, Indonesia ,
(2) Accounting, Faculty of economics and Business, Universitas Ahmad Dahlan, Indonesia ,
(3) Department of Accounting and Finance, Management and Science University, Malaysia
DOI : 10.23917/reaksi.v11i2.18450
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Assessing Islamic Bank Health and Its Impact on the Green Economy: A Maqasid Sharia Approach in Indonesian Islamic Commercial Banks
Mukti Prasaja ⁽¹⁾, Ulfa Rahmawati ⁽²⁾, Aan Nurrohman ⁽³⁾, Hawin Alaina ⁽⁴⁾
(1) Politeknik Negeri Madiun, Indonesia ,
(2) Politeknik Negeri Madiun, Indonesia ,
(3) Politeknik Negeri Madiun, Indonesia ,
(4) Politeknik Negeri Madiun, Indonesia
DOI : 10.23917/reaksi.v11i2.18817
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Revisiting Agency and Signaling Theories: Evidence from Non-GAAP Measures, R&D Expenditures, and Firm Value in Southeast Asia
Hikmahwati Hikmahwati ⁽¹⁾, Noor Romy Rahwani ⁽²⁾, Widya Ais Sahla ⁽³⁾, Angela Tan-Kantor ⁽⁴⁾
(1) Accounting Department, Politeknik Negeri Banjarmasin, Indonesia ,
(2) Accounting Department, Politeknik Negeri Banjarmasin, Indonesia ,
(3) Accounting Department, Politeknik Negeri Banjarmasin, Indonesia ,
(4) Faculty of Business, Government and Law, University of Canberra, Australia
DOI : 10.23917/reaksi.v11i2.17397
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Examining The Role of Foreign Ownership and Media Exposure in Environmental Performance: Evidence from Indonesia
Nandya Octanti Pusparini ⁽¹⁾, Handy Nugraha ⁽²⁾, Santi Putriani ⁽³⁾
(1) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
DOI : 10.23917/reaksi.v11i2.20482
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When Does Media Exposure Matter for Firm Value? A Johnson-Neyman Analysis of Green Innovation and Environmental Performance
Nur Prasetyo Aji ⁽¹⁾, Ovi Itsnaini Ulynnuha ⁽²⁾, Ainun Fadhila Azzahra ⁽³⁾, Nurlita Arum S ⁽⁴⁾, Abdul Conteh ⁽⁵⁾
(1) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(4) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(5) Obasanjo Skills Acquisition and Youth Transformation College, Sierra Leone
DOI : 10.23917/reaksi.v11i2.20399
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Nomination and Remuneration Committee Effectiveness, Environmental Performance, Government Ownership, And Friendship Ties
Sarah Nur Fatmah ⁽¹⁾, Ancella ⁽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
DOI : 10.23917/reaksi.v11i2.15186
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