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

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 : 69

  PDF downloads: 30
• 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 : 131

  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 : 69

  PDF downloads: 31
• 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 : 138

  PDF downloads: 49
• 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 : 135

  PDF downloads: 35
• 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 : 130

  PDF downloads: 24
• 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 : 171

  PDF downloads: 70
• 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 : 220

  PDF downloads: 115
• 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 : 107

  PDF downloads: 76
• 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 : 124

  PDF downloads: 121