Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia

Articles

• The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice

  Erma Setiawati ⁽¹⁾, Andy Dwi Bayu Bawono ⁽²⁾, Diyah Nurhidayati ⁽³⁾

  (1) Master of Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

  (2) Master of Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

  (3) Master of Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia

  229-241

  • PDF

  DOI : 10.23917/reaksi.v6i3.17583

  Abstract View : 137

  PDF downloads: 19
• The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure

  Indarti Diah Palupi ⁽¹⁾, Lintang Kurniawati ⁽²⁾, Kusuma Wijayanto ⁽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

  242-254

  • PDF

  DOI : 10.23917/reaksi.v6i3.17268

  Abstract View : 101

  PDF downloads: 47
• The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019)

  Fatchan Achyani ⁽¹⁾, L Lovita ⁽²⁾, Eskasari Putri ⁽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

  255-267

  • PDF

  DOI : 10.23917/reaksi.v6i3.17578

  Abstract View : 220

  PDF downloads: 96
• The Effect of Fiscal Decentralization and Foreign Direct Investment on Regional Income Inequality: Economic Growth as A Mediating Variable

  T Triyono ⁽¹⁾, Dwi Ariyani ⁽²⁾, Noer Sasongko ⁽³⁾

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

  (2) Master of Accounting, Graduate School of Universitas Muhammadiyah Surakarta, Indonesia ,

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

  268-279

  • PDF

  DOI : 10.23917/reaksi.v6i3.17579

  Abstract View : 186

  PDF downloads: 67
• The Moderating Effect of Proactive Personality On Role Ambiguity And User Satisfaction: An Experimental Under Technostress Condition

  Frida Fanani Rohma ⁽¹⁾, Rahayu Dewi Zakiyah ⁽²⁾

  (1) Accounting Department, Economics and Business Faculty, Universitas Trunojoyo Madura, Indonesia ,

  (2) Accounting Department, Economics and Business Faculty, Universitas Trunojoyo Madura, Indonesia

  280-287

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  DOI : 10.23917/reaksi.v6i3.17028

  Abstract View : 141

  PDF downloads: 56
• A New Era of Government Financial Management: A Case Study of Non-Cash Policies in Local Governments

  Zeffri Setiawan ⁽¹⁾, R Rosidi ⁽²⁾, Lilik Purwanti ⁽³⁾

  (1) Department of Accounting, Faculty of Economics and Bussines, Universitas Brawijaya, Indonesia ,

  (2) Department of Accounting, Faculty of Economics and Bussines, Universitas Brawijaya, Indonesia ,

  (3) Department of Accounting, Faculty of Economics and Bussines, Universitas Brawijaya , Indonesia

  288-295

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  DOI : 10.23917/reaksi.v6i3.15672

  Abstract View : 76

  PDF downloads: 32
• The Demand of Cost of Equity: Is Audit Attributes Matters?

  Muhammad Dhia Ulhaq ⁽¹⁾, Yossi Diantimala ⁽²⁾, Syukriy Abdullah ⁽³⁾

  (1) Accounting Department, Faculty of Business and Economics, Universitas Syiah Kuala, Indonesia ,

  (2) Accounting Department, Faculty of Business and Economics, Universitas Syiah Kuala, Indonesia ,

  (3) Accounting Department, Faculty of Business and Economics, Universitas Syiah Kuala, Indonesia

  296-309

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  DOI : 10.23917/reaksi.v6i3.16732

  Abstract View : 79

  PDF downloads: 27
• The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk

  Verani Carolina ⁽¹⁾, O Oktavianti ⁽²⁾

  (1) Program Studi Akuntansi, Fakultas Bisnis, Universitas Kristen Maranatha, Indonesia ,

  (2) Program Studi Akuntansi, Fakultas Bisnis, Universitas Kristen Maranatha, Indonesia

  310-318

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  DOI : 10.23917/reaksi.v6i3.16383

  Abstract View : 134

  PDF downloads: 40
• Evaluation of The Role of Internal Compliance Unit on The Effectiveness of Internal Control

  Amy Sabrina Khairunnisa ⁽¹⁾, Yan Rahadian ⁽²⁾

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

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

  319-333

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  DOI : 10.23917/reaksi.v6i3.16787

  Abstract View : 136

  PDF downloads: 51
• Factors Affecting Corporate’s Coping Strategy Choice During The Covid-19 Outbreak: Case of Indonesia

  Suhita Whini Setyahuni ⁽¹⁾, Agus Triyani ⁽²⁾

  (1) Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang, Indonesia ,

  (2) Faculty of Economics, Universitas Wahid Hasyim, Semarang, Indonesia

  334-349

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  DOI : 10.23917/reaksi.v6i3.16172

  Abstract View : 127

  PDF downloads: 24