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 : 154

PDF downloads: 50
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 : 152

PDF downloads: 43
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 : 143

PDF downloads: 42
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 : 160

PDF downloads: 44
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 : 42

PDF downloads: 52
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 : 109

PDF downloads: 47
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 : 86

PDF downloads: 42
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 : 167

PDF downloads: 50
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 : 112

PDF downloads: 64
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 : 107

PDF downloads: 56