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 : 71
PDF downloads: 51
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 : 37
PDF downloads: 21
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 : 75
PDF downloads: 52
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 : 62
PDF downloads: 45
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 : 40
PDF downloads: 32
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 : 47
PDF downloads: 55
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 : 72
PDF downloads: 55
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 : 104
PDF downloads: 64
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 : 59
PDF downloads: 34
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 : 76
PDF downloads: 53