Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia

Articles

• Tax Avoidance : Do Foreign Interests Have a Role?

  Sifit Dwi Nurcahya ⁽¹⁾, Doddy Setiawan ⁽²⁾, Y. Anni Aryani ⁽³⁾, Eko Arief Sudaryono ⁽⁴⁾

  (1) Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia ,

  (2) Faculty of Economics and Business,Universitas Sebelas Maret, Indonesia ,

  (3) Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia ,

  (4) Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

  1-12

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  DOI : 10.23917/reaksi.v9i1.3636

  Abstract View : 116

  PDF downloads: 66
• Determinants of Devidend Policy : Evidence from Indonesian Stock Exchange

  Luluk Muhimatul Ifada ⁽¹⁾, Nurcahyono ⁽²⁾

  (1) Universitas Islam Sultan Agung, Indonesia ,

  (2) Universitas Muhammadiyah Semarang, Indonesia

  13-23

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  DOI : 10.23917/reaksi.v9i1.2886

  Abstract View : 174

  PDF downloads: 87
• Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective

  Driana Leniwati ⁽¹⁾, Siti Rohani ⁽²⁾, Ahmad Juanda ⁽³⁾, Agung Prasetyo NW ⁽⁴⁾, Fahmi Dwi Mawardi ⁽⁵⁾

  (1) Universitas Muhammadiyah Malang, Indonesia ,

  (2) Universitas Muhammadiyah Malang, Indonesia ,

  (3) Universitas Muhammadiyah Malang, Indonesia ,

  (4) Universitas Muhammadiyah Malang, Indonesia ,

  (5) Universitas Muhammadiyah Malang, Indonesia

  24-34

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  DOI : 10.23917/reaksi.v9i1.4630

  Abstract View : 105

  PDF downloads: 43
• Determinants of Green Credit and Their Influence on Banking Profitability in Indonesia

  Sutrisno ⁽¹⁾, Ahmad Maslahatul Furqan ⁽²⁾

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

  (2) Universitas Islam Indonesia, Indonesia

  35-49

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  DOI : 10.23917/reaksi.v9i1.3906

  Abstract View : 161

  PDF downloads: 110
• Phenomenology of Bourdieu’s Theory of Practice: The Relationship Between the Budgeting Process and Culture

  Siti Nurhayati Ning Rahayu ⁽¹⁾, Erma Setiawati ⁽²⁾, Rina Trisnawati, Ph.D ⁽³⁾

  (1) Universitas Muhammadiyah Surakarta, Indonesia ,

  (2) Universitas Muhammadiyah Surakarta, Indonesia ,

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

  50-75

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  DOI : 10.23917/reaksi.v9i1.5212

  Abstract View : 125

  PDF downloads: 32
• Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation

  Isnayni Sabila ⁽¹⁾, Rahmawati ⁽²⁾, Endang Dwi Amperawati ⁽³⁾, Corina Joseph ⁽⁴⁾

  (1) Universitas Sebelas Maret, Indonesia ,

  (2) Universitas Sebelas Maret, Indonesia ,

  (3) Universitas Prima Graha, Indonesia ,

  (4) Faculty of Accountancy, Universiti Teknologi MARA, Malaysia

  76-86

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  DOI : 10.23917/reaksi.v9i1.4653

  Abstract View : 164

  PDF downloads: 59
• Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil

  Della Sabrina Indah Putri ⁽¹⁾, Murniati Mukhlisin ⁽²⁾, Mohammad Hudaib ⁽³⁾

  (1) Fakultas Ekonomi dan Bisnis Syariah, Institut Agama Islam Tazkia, Indonesia ,

  (2) Fakultas Ekonomi dan Bisnis Syariah, Institut Agama Islam Tazkia, Indonesia ,

  (3) Accounting & Corporate Finance, University of Prince Mugrin, Saudi Arabia

  87-96

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  DOI : 10.23917/reaksi.v9i1.3839

  Abstract View : 106

  PDF downloads: 45
• IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria

  Musa-Mubi Aliya ⁽¹⁾, Yunusa Nasiru ⁽²⁾

  (1) Ahmadu Bello University, Zaria, Nigeria, Nigeria ,

  (2) Ahmadu Bello University, Zaria, Nigeria, Nigeria

  97-108

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  DOI : 10.23917/reaksi.v9i1.3268

  Abstract View : 102

  PDF downloads: 47
• Exploring The Perception of BPBD Apparatus on Disaster Budgeting Using a Phenomenological Approach

  Noorina Hartati ⁽¹⁾, Abdul Halim ⁽²⁾, Oluwatoyin Muse Johnson Popoola ⁽³⁾

  (1) Universitas Gadjah Mada, Indonesia ,

  (2) Universitas Gajah Mada, Indonesia ,

  (3) Universiti Utara Malaysia, Malaysia

  109-124

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  DOI : 10.23917/reaksi.v9i1.4290

  Abstract View : 123

  PDF downloads: 36
• Profitability As a Moderator: Assessing The Influence of Capital Structure, Investment Decision and Firm Size on Firm Value

  Naelati Tubastuvi ⁽¹⁾, Arafah Esa Yuswandani ⁽²⁾, Azmi Fitriati ⁽³⁾, Akhmad Darmawan ⁽⁴⁾, Pensri Jaroenwanit ⁽⁵⁾

  (1) Universitas Muhammadiyah Purwokerto, Indonesia ,

  (2) Universitas Muhammadiyah Purwokerto, Indonesia ,

  (3) Universitas Muhammadiyah Purwokerto, Indonesia ,

  (4) Universitas Muhammadiyah Purwokerto, Indonesia ,

  (5) Khon Kaen University, Thailand

  125-137

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  DOI : 10.23917/reaksi.v9i1.4044

  Abstract View : 185

  PDF downloads: 144