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 : 1082
PDF downloads: 645 XML downloads: 13
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 : 1115
PDF downloads: 1175 XML downloads: 28
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 : 1335
PDF downloads: 153 XML downloads: 25
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 : 810
PDF downloads: 873 XML downloads: 36
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 : 600
PDF downloads: 541 XML downloads: 29
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 : 461
PDF downloads: 585
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 : 535
PDF downloads: 787
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 : 326
PDF downloads: 455
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 : 491
PDF downloads: 581 XML downloads: 28
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 : 542
PDF downloads: 724 XML downloads: 32