Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia

Published: 2022-09-01

Articles

COUNTRY GOVERNANCE AND FINANCIAL LEVERAGE WITH INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES

Nugroho Sasikirono ⁽¹⁾

(1) Universitas Airlangga, Indonesia

139-165
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DOI : 10.23917/reaksi.v7i2.19014

Abstract View : 69

PDF downloads: 46
MINDFULNESS BASED-ASSET IN ACCOUNTING: INTERDISCIPLINARY PERSPECTIVE

Driana leniwati ⁽¹⁾, Endang Dwi Wahyuni ⁽²⁾

(1) Accounting Department, Faculty of Economic and Business, University of Muhammadiyah Malang, Indonesia ,

(2) Accounting Department, Faculty of Economic and Business, University of Muhammadiyah Malang, Indonesia

166-181
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DOI : 10.23917/reaksi.v7i2.18099

Abstract View : 34

PDF downloads: 19
THE INFLUENCE OF DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (C SR ) ON COMPANY VALUE WITH INVESTOR’S ATTENTION AS INTERVENING VARIABLE (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020)

Adelia Rahma Yuliartanti ⁽¹⁾, Rr Sri Handayani ⁽²⁾

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

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

182-193
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DOI : 10.23917/reaksi.v7i2.19239

Abstract View : 66

PDF downloads: 46
BUDGET GAMING, SUPERIOR TRUST AND BUDGET EMPHASIS: THE MODERATING EFFECT OF PERSONALITY (Evidence from Retail Company in Indonesia)

Yenni Carolina ⁽¹⁾, R Rapina ⁽²⁾, Naftaly Patria Amazia ⁽³⁾, Vincent Tanuwinata ⁽⁴⁾

(1) Faculty of Business, Maranatha Christian University, Indonesia ,

(2) Faculty of Business, Maranatha Christian University, Indonesia ,

(3) Faculty of Business, Maranatha Christian University, Indonesia ,

(4) Faculty of Business, Maranatha Christian University, Indonesia

193-203
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DOI : 10.23917/reaksi.v7i2.19332

Abstract View : 57

PDF downloads: 44
IS THE INDONESIAN MARKET REACT TO THE SUKUK ISSUANCE ANNOUNCEMENT ?

Muhammad Qomaruddin Ridwan ⁽¹⁾, Zuni Barokah ⁽²⁾

(1) Bangka Belitung University, Indonesia ,

(2) Gadjah Mada University, Indonesia

204-216
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DOI : 10.23917/reaksi.v7i2.17322

Abstract View : 36

PDF downloads: 28
CRYPTOCURRENCY TRANSACTION: IS IT RELEVANT TO INDONESIAN ACCOUNTING STANDARDS?

Rahmi Nadiar ⁽¹⁾, Wahyudin Nor ⁽²⁾, Lili Safrida ⁽³⁾

(1) Faculty of Economics and Business, Universitas Lambung Mangkurat, Kalimantan Selatan, Indonesia ,

(2) Faculty of Economics and Business, Universitas Lambung Mangkurat, Kalimantan Selatan, Indonesia ,

(3) Faculty of Economics and Business, Universitas Lambung, Indonesia

217-226
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DOI : 10.23917/reaksi.v7i2.18523

Abstract View : 36

PDF downloads: 45
ANALYSIS OF CSR DISCLOSURE, EARNINGS PERSISTENCY, EARNINGS GROWTH, AND BUSINESS SIZE ON EARNINGS MANAGEMENT WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE (Case Study on LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2020)

Erma Setiawati ⁽¹⁾, Alifah Sekarningrum ⁽²⁾, Banu Witono ⁽³⁾

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

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

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

227-243
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DOI : 10.23917/reaksi.v7i2.21369

Abstract View : 67

PDF downloads: 43
THE INFLUENCE OF LIQUIDITY, LEVERAGE, PROFITABILITY AND BUSINESS RISK ON THE DIVIDEND POLICY OF MANUFACTURING COMPANIES LISTED ON THE IDX

Eskasari Putri ⁽¹⁾, Bunga Naifa Ardiningrum ⁽²⁾, N Nursiam ⁽³⁾

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

(2) 3Accounting, Faculty Economics and Business, University of Muhammadiyah Surakarta, Indonesia ,

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

244-250
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DOI : 10.23917/reaksi.v7i2.17251

Abstract View : 94

PDF downloads: 49
ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY DISCLOSURE IN PROPERTY, REAL ESTATE, AND CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2020

Lintang Kurniawati ⁽¹⁾, Nur kholis ⁽²⁾, M Mujiyati ⁽³⁾

(1) Accounting Departments, Faculty of Economics and Business, University of Muhammadiyah Surakarta, Indonesia ,

(2) Accounting Departments, STIE Surakarta, Indonesia ,

(3) Accounting Departments, Faculty of Economics and Business, University of Muhammadiyah Surakarta, Indonesia

251-261
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DOI : 10.23917/reaksi.v7i2.20040

Abstract View : 50

PDF downloads: 30
EFFECT OF PROFITABILITY, BUSINESS SIZE, AND INSTITUTIONAL OWNERSHIP ON BUSINESS VALUE WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE (Empirical Study on Food and Beverage Companies Listed on The Indonesia Stock Exchange for The 2017-2020 Period)

Atwal Arifin ⁽¹⁾, Siti Fauziah ⁽²⁾, Agus Endro Suwarno ⁽³⁾

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

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

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

262-268
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DOI : 10.23917/reaksi.v7i2.20408

Abstract View : 68

PDF downloads: 48