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

For this edition, the authors are coming from Indonesia, Taiwan, China, Japan, United Kingdom and United Stated of America

Published: 2023-09-30

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 : 1056

PDF downloads: 488 XML downloads: 9
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 : 1092

PDF downloads: 770 XML downloads: 11
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 : 1267

PDF downloads: 36 XML downloads: 8
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 : 785

PDF downloads: 552 XML downloads: 6
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 : 580

PDF downloads: 352 XML downloads: 7
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 : 454

PDF downloads: 325
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 : 522

PDF downloads: 531
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 : 315

PDF downloads: 299
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 : 449

PDF downloads: 368 XML downloads: 8
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 : 523

PDF downloads: 493 XML downloads: 11