Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia

Published: 2023-04-01

Articles

The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability
Hanny Purnomo ⁽¹⁾, Rizky Eriandani ⁽²⁾
(1) Accounting, Faculty of Business and Economic, University of Surabaya, Indonesia ,
(2) Accounting, Faculty of Business and Economic, University of Surabaya, Indonesia
1-11
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DOI : 10.23917/reaksi.v8i1.21349
Abstract View : 163
PDF downloads: 55
Eco-Efficiency and Financial Performance: An Evidence from Indonesian Listed Company
Rochmawati Daud ⁽¹⁾, Inten Meutia ⁽²⁾, Emylia Yuniarti ⁽³⁾
(1) Accounting Program, Faculty Economic,University Sriwijaya, Indonesia ,
(2) Accounting Program, Faculty Economic,University Sriwijaya, Indonesia ,
(3) Accounting Program, Faculty Economic,University Sriwijaya, Indonesia
12-22
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DOI : 10.23917/reaksi.v8i1.21606
Abstract View : 168
PDF downloads: 57
The Triple Bottom Line Accounting from Scientia Sacra Perspective
Nur Astri Sari ⁽¹⁾, Yuni Shara ⁽²⁾, Novrys Suhardianto ⁽³⁾
(1) Accounting, Universitas Lambung Mangkurat, Indonesia ,
(2) Accounting Science, Universitas Airlangga, Indonesia ,
(3) Accounting Science, Universitas Airlangga, Indonesia
23-31
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DOI : 10.23917/reaksi.v8i1.20893
Abstract View : 147
PDF downloads: 45
Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020)
Risma Talia Saputri ⁽¹⁾, Rr. Sri Handayani ⁽²⁾
(1) Undergraduate Student of Accounting, FEB, UNDIP, Indonesia ,
(2) Accounting Lecturer, FEB, UNDIP, Indonesia
32-47
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DOI : 10.23917/reaksi.v8i1.20702
Abstract View : 163
PDF downloads: 52
Evaluation of Capability Improvement of Government Internal Control Apparatus
Muhammad Yusup ⁽¹⁾, Yan Rahadian ⁽²⁾
(1) Magister Akuntansi, Faculty of Economics and Business, Universitas Indonesia, Indonesia ,
(2) Magister Akuntansi, Faculty of Economics and Business, Universitas Indonesia, Indonesia
48-62
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DOI : 10.23917/reaksi.v8i1.21241
Abstract View : 50
PDF downloads: 62
Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk?
Verani Carolina ⁽¹⁾, Yuliana Gunawan ⁽²⁾, Ranesa Tedya ⁽³⁾
(1) Bachelor Program in Accounting, Faculty of Business, Maranatha Christian University, Indonesia ,
(2) Bachelor Program in Accounting, Faculty of Business, Maranatha Christian University, Indonesia ,
(3) Bachelor Program in Accounting, Faculty of Business, Maranatha Christian University, Indonesia
63-71
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DOI : 10.23917/reaksi.v8i1.21687
Abstract View : 125
PDF downloads: 58
Accounting Conservatism: Gender Diversity and Educational Background on the Board of Directors and Commissioner
Banu Witono ⁽¹⁾, Widowati Dian Permatasari ⁽²⁾, Dewita Puspawati ⁽³⁾
(1) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia
72-82
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DOI : 10.23917/reaksi.v8i1.22641
Abstract View : 95
PDF downloads: 50
Analysis of Factors Affecting Auditor Switching
N Nursiam ⁽¹⁾, Dedy Yana Purwana ⁽²⁾, Indah Permata Dewi ⁽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
83-92
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DOI : 10.23917/reaksi.v8i1.22642
Abstract View : 180
PDF downloads: 58
How About Good Corporate Governance, Size, Leverage, Financial Performance
M Mujiyati ⁽¹⁾, Ovi Itsnaini linuha ⁽²⁾
(1) Accounting Study program, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,
(2) Accounting Study program, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia
93-99
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DOI : 10.23917/reaksi.v8i1.22643
Abstract View : 118
PDF downloads: 71
Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Local Government
Andy Dwi Bayu Bawono ⁽¹⁾, Noer Sasongko ⁽²⁾, M Mustofa ⁽³⁾
(1) Associate Professor of Accounting Magister Post Graduate School Muhammadiyah University Surakarta, Indonesia ,
(2) Associate Professor of Accounting Magister Post Graduate School Muhammadiyah University Surakarta, Indonesia ,
(3) Student of Accounting Magister Post Graduate School Muhammadiyah University Surakarta, Indonesia
100-110
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DOI : 10.23917/reaksi.v8i1.22644
Abstract View : 114
PDF downloads: 67