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 : 71
PDF downloads: 46
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 : 134
PDF downloads: 51
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 : 70
PDF downloads: 52
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 : 154
PDF downloads: 91
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 : 137
PDF downloads: 59
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 : 133
PDF downloads: 49
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 : 173
PDF downloads: 138
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 : 224
PDF downloads: 167
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 : 131
PDF downloads: 130
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 : 126
PDF downloads: 169