Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia

Published: 2022-04-01

Articles

The Determination of Fair Selling Price: an Ethnomethodology Study in PT. Panderman Property Syariah

Wiwid Sukamto ⁽¹⁾, Iwan Triyuwono ⁽²⁾, Unti Ludigdo ⁽³⁾

(1) Universitas Brawijaya, Indonesia ,

(2) Universitas Brawijaya, Indonesia ,

(3) Universitas Brawijaya, Indonesia

1-15
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DOI : 10.23917/reaksi.v7i1.14209

Abstract View : 70

PDF downloads: 15
The Effect of Corporate Life Cycle on Corporate Restructuring

Nur Afiqoh Sari ⁽¹⁾

(1) Accounting Departement, Facultyof Economic and Business, Airlangga University, Indonesia

16-25
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DOI : 10.23917/reaksi.v7i1.15373

Abstract View : 134

PDF downloads: 27
Female Family Echelon and Capital Structure Decisions in Family Firm

Hadi Sumarsono ⁽¹⁾

(1) Economic Faculty, Universitas Muhammadiyah Ponorogo, Indonesia, Indonesia

26-38
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DOI : 10.23917/reaksi.v7i1.15440

Abstract View : 79

PDF downloads: 23
Book Building vs Fixed Price Revisited: The Case of Indonesia

Tri Utami ⁽¹⁾, Widya Dharma ⁽²⁾, Arief Surya Irawan ⁽³⁾

(1) Accounting, Faculty of Economy, Universitas Widya Dharma, Indonesia ,

(2) Accounting, Faculty of Economy, Universitas Widya Dharma, Indonesia ,

(3) Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia

39-49
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DOI : 10.23917/reaksi.v7i1.17112

Abstract View : 83

PDF downloads: 17
Audit Quality of The Engagement Partner and Audit Firm

Elfina Astrella Sambuaga ⁽¹⁾, Antonius Herusetya ⁽²⁾

(1) Universitas Pelita Harapan, Indonesia ,

(2) Universitas Pelita Harapan, Indonesia

50-62
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DOI : 10.23917/reaksi.v7i1.17388

Abstract View : 116

PDF downloads: 42
Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Eta Fasita ⁽¹⁾, Amrie Firmansyah ⁽²⁾, Ferry Irawan ⁽³⁾

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

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

(3) Department of Government Financial Management, Polytechnic of State Finance STAN, Indonesia

63-93
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DOI : 10.23917/reaksi.v7i1.17313

Abstract View : 254

PDF downloads: 120
The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure

Rina Trisnawati ⁽¹⁾, Safari Dwi Wardati ⁽²⁾, Eskasari Putri ⁽³⁾

(1) Accounting, Faculty of economics and business, Muhammadiyah Surakarta University, Indonesia ,

(2) Accounting, Faculty of economics and business, Muhammadiyah Surakarta University, Indonesia ,

(3) Accounting, Faculty of economics and business, Muhammadiyah Surakarta University, Indonesia

94-104
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DOI : 10.23917/reaksi.v7i1.17783

Abstract View : 150

PDF downloads: 48
The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Maledominated Industry

Widowati Dian Permatasari ⁽¹⁾, Yuli Tri Cahyono ⁽²⁾, Atwal Arifin ⁽³⁾

(1) Program Studi Akuntansi, Universitas Muhammadiyah Surakarta, Universitas Indonesia, Indonesia ,

(2) Program Studi Akuntansi, Universitas Muhammadiyah Surakarta, Universitas Indonesia, Indonesia ,

(3) Program Studi Akuntansi, Universitas Muhammadiyah Surakarta, Universitas Indonesia, Indonesia

105-116
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DOI : 10.23917/reaksi.v7i1.17949

Abstract View : 125

PDF downloads: 22
The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry

Rita Wijayanti ⁽¹⁾, Kurnia Rina Ariani ⁽²⁾, S Suyatmin ⁽³⁾

(1) Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Indonesia ,

(3) Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Indonesia

117-126
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DOI : 10.23917/reaksi.v7i1.18061

Abstract View : 80

PDF downloads: 25
Income Analysis of Micro and Small Enterprises (MSEs) During the Covid-19 Pandemic: Evidence from Indonesia

Mahameru Rosy Rochmatullah ⁽¹⁾, Ade Khurnia Jati ⁽²⁾, F Fauzan ⁽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

127-138
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DOI : 10.23917/reaksi.v7i1.18050

Abstract View : 106

PDF downloads: 42