Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia

Published: 2022-12-01

Articles

THE EFFECT OF FISCAL STRESS ON CHANGES IN SOCIAL AID SHOPPING WITH LEGISLATURE SIZE AS MODERATING Empirical Evidence from Regency/City Governments in Sumatra

Nanda Sari ⁽¹⁾, Syukriy Abdullah ⁽²⁾, Lilis Maryasih ⁽³⁾

(1) Magister Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala, Indonesia ,

(2) Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala, Indonesia ,

(3) Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala , Indonesia

269-281
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DOI : 10.23917/reaksi.v7i3.19823

Abstract View : 66

PDF downloads: 29
RISK DISCLOSURE AND EARNINGS QUALITY IN INDONESIA BANKING INDUSTRIES: FAIR VALUE, DIVERSIFICATION, FINANCIAL STABILITY

Javier Reynold Prisadi ⁽¹⁾, Amrie Firmansyah ⁽²⁾

(1) Department of Public Sector Accounting, Polytechnic of State Finance STAN, Indonesia ,

(2) Department of Public Sector Accounting, Polytechnic of State Finance STAN, Indonesia

282-298
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DOI : 10.23917/reaksi.v7i3.18410

Abstract View : 128

PDF downloads: 28
DO FIRM VALUE AND INSTITUTIONAL INVESTORS AFFECT ON HERDING BEHAVIOR?

Fenny Marietza ⁽¹⁾, Salsabila Tifani Ayuningsih ⁽²⁾

(1) Department of Accounting, Faculty of Economics and Business, University of Bengkulu, Indonesia ,

(2) Department of Accounting, Faculty of Economics and Business, University of Bengkulu, Indonesia

299-308
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DOI : 10.23917/reaksi.v7i3.20037

Abstract View : 66

PDF downloads: 29
THE EFFECT OF GROWTH OPPORTUNITY, PROFITABILITY, CSR, FIRM SIZE, AND LEVERAGE ON EARNING RESPONSE COEFFICIENT

Eny Kusumawati ⁽¹⁾, Adinda Putri Wahyuningtyas ⁽²⁾, Shinta Permata Sari ⁽³⁾

(1) Accounting Study Program, Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Accounting Study Program, Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(3) Accounting Study Program, Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia

309-320
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DOI : 10.23917/reaksi.v7i3.22028

Abstract View : 128

PDF downloads: 40
FACTORS AFFECTING THE LEVEL OF CORPORATE RESILIENCE AS THE IMPACT OF THE COVID-19 PANDEMIC IN INDONESIA

Khalilul Rahman ⁽¹⁾, Asniati Bahari ⁽²⁾

(1) Accounting, Faculty of Economics and Business, Andalas University, Indonesia ,

(2) Accounting, Faculty of Economics and Business, Andalas University, Indonesia

321-336
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DOI : 10.23917/reaksi.v7i3.19741

Abstract View : 134

PDF downloads: 30
TAX AUDITOR’S ETHICS REVIEW FROM ISLAMIC PERSPECTIVE (AT REGIONAL OFFICE OF DGT EAST JAVA I)

Dedy Faturachman ⁽¹⁾, Gayatri Indah Puspitorini ⁽²⁾

(1) Master of Accounting, Faculty of Economics and Business, Airlangga University, Indonesia ,

(2) Accounting , Faculty of Economics and Business , Airlangga University, Indonesia

337-344
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DOI : 10.23917/reaksi.v7i3.20762

Abstract View : 128

PDF downloads: 22
THE EFFECT OF LIQUIDITY AND CAPITAL STRUCTURE TO INCREASE FIRM VALUE THROUGH INCREASING FINANCIAL PERFORMANCE

I Imronudin ⁽¹⁾, Jati Waskito ⁽²⁾, Ikeke Bunga Cantika ⁽³⁾, Gramitha Sofiardhani ⁽⁴⁾

(1) Management, Economic and Business Faculty, Universitas Muhammadiyah Surakarta , Indonesia ,

(2) Management, Economic and Business Faculty, Universitas Muhammadiyah Surakarta , Indonesia ,

(3) Management, Economic and Business Faculty, Universitas Muhammadiyah Surakarta , Indonesia ,

(4) Management, Economic and Business Faculty, Universitas Muhammadiyah Surakarta , Indonesia

345-354
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DOI : 10.23917/reaksi.v7i3.22174

Abstract View : 167

PDF downloads: 67
MILLENNIAL’S INVESTMENT DECISION IN CAPITAL MARKET INVESTMENT WITH FINANCIAL BEHAVIOR AS AN INTERVENING VARIABLE

Arienda Gitty Ramadani ⁽¹⁾, Naelati Tubastuvi ⁽²⁾, Azmi Fitriati ⁽³⁾, Hengky Widhiandono ⁽⁴⁾

(1) Magister Management, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia ,

(2) Magister Management, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia ,

(3) Magister Management, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia ,

(4) Magister Management, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Indonesia

355-375
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DOI : 10.23917/reaksi.v7i3.21650

Abstract View : 210

PDF downloads: 109
ANALYSIS OF THE EFFECT OF TAXATION KNOWLEDGE, TAXPAYER AWARENESS, TAXATION SOCIALIZATION, TAX SANCTIONS, AND E-FILLING ON TAXPAYER COMPLIANCE (Empirical Study at the Primary Tax Office in Jepara Regency, Central Java)

Suyatmin Waskito Adi ⁽¹⁾, Atantya Wahyu Sanyika ⁽²⁾, Heppy Purbasari ⁽³⁾

(1) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

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

376-385
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DOI : 10.23917/reaksi.v7i3.22160

Abstract View : 96

PDF downloads: 71
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, CAPITAL INTENSITY, SIZE COMPANY AND FINANCIAL DISTRESS ON TAX AGGRESSIVITY (Empirical Study of Manufacturing Companies Listed on the IDX in 2017-2019)

Muhammad Abdul Aris ⁽¹⁾, Alvinia Nabila ⁽²⁾, Dewita Puspawati ⁽³⁾

(1) Accounting Study Program, Faculty of Economics and Business Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Accounting Study Program, Faculty of Economics and Business Universitas Muhammadiyah Surakarta, Indonesia ,

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

386-393
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DOI : 10.23917/reaksi.v7i3.22159

Abstract View : 120

PDF downloads: 119