Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia

Published: 2021-09-01

Articles

The Effect of Audit Fee, Audit Rotation, and Auditor Reputation on Audit Quality (Empirical Study on Manufacturing Companies Listed on the Idx for the Period 2014-2018)
N Nursiam ⁽¹⁾, Febry Krisna Putri ⁽²⁾, P Pardi ⁽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
113-120
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DOI : 10.23917/reaksi.v6i2.16124
Abstract View : 154
PDF downloads: 89
The Changing Value Relevance of Accounting Information: An Overview
Hilda Octavana Siregar ⁽¹⁾, Nashirotun Nisa Nurharjanti ⁽²⁾
(1) Public Sector Accounting, Vocational College, Gadjah Mada University, Indonesia ,
(2) Accounting, Faculty of Economics and Business, Muhammadiyah Surakarta University, Indonesia
121-131
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DOI : 10.23917/reaksi.v6i2.15498
Abstract View : 128
PDF downloads: 58
Earnings Management on Firm Value, Audit Quality, and Managerial Ownership As Moderating Variables
Agus Endro Suwarno ⁽¹⁾, Fernandaningky Dewi Rahiliya ⁽²⁾, Eny Kusumawati ⁽³⁾
(1) Study Program of Accounting, Faculty of Economy and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Study Program of Accounting, Faculty of Economy and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Study Program of Accounting, Faculty of Economy and Business, Universitas Muhammadiyah Surakarta, Indonesia
132-141
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DOI : 10.23917/reaksi.v6i2.16452
Abstract View : 102
PDF downloads: 73
The Effect of Premium Income, Claim Payment, Risk-Based Capital, Investment Return, and Underwriting Result on the Profits of Insurance Companies Listed on the Indonesia Stock Exchange for the 2015- 2018 Period
W Wahyono ⁽¹⁾, N Nurochim ⁽²⁾, Indarti Diah Palupi ⁽³⁾
(1) Accounting Study Program Universitas Muhammadiyah Surakarta, Surakarta City, Indonesia ,
(2) Accounting Study Program Universitas Muhammadiyah Surakarta, Surakarta City, Indonesia ,
(3) Accounting Study Program Universitas Muhammadiyah Surakarta, Surakarta City, Indonesia
142-153
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DOI : 10.23917/reaksi.v6i2.16125
Abstract View : 82
PDF downloads: 71
The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period)
F Fauzan ⁽¹⁾, Pingkhan Mutia Dewi Arsanti ⁽²⁾, Ilham Nuryana Fatchan ⁽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
154-165
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DOI : 10.23917/reaksi.v6i2.16126
Abstract View : 189
PDF downloads: 172
Thin Capitalization Determinants in Manufacturing Companies In Indonesia
Nurmadi Harsa Sumarta ⁽¹⁾, Septian Adi Hananto ⁽²⁾, Edy Supriyono ⁽³⁾
(1) Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia ,
(2) Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia ,
(3) Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
166-177
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DOI : 10.23917/reaksi.v6i2.15073
Abstract View : 114
PDF downloads: 64
Are Accrual Earnings Management and Real Earnings Management Related to Total Risk and Idiosyncratic Risk?
Rohmat Kunto Wijoyo ⁽¹⁾, Amrie Firmansyah ⁽²⁾
(1) Department of Accounting, Polytechnic of State Finance STAN, Indonesia ,
(2) Department of Accounting, Polytechnic of State Finance STAN, Indonesia
178-197
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DOI : 10.23917/reaksi.v6i2.15091
Abstract View : 81
PDF downloads: 59
ISO 27001 Information Security Management System: Effect of Firm Audits in Emerging Blockchain Technology
Yunita Tanadi ⁽¹⁾, Raden Roro Widya Ningtyas Soeprajitno ⁽²⁾, Gery Lusiano Firmansah ⁽³⁾, Tsanya El Karima ⁽⁴⁾
(1) Accounting Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia ,
(2) Accounting Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia ,
(3) Accounting Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia ,
(4) Accounting Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia
198-204
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DOI : 10.23917/reaksi.v6i2.15146
Abstract View : 86
PDF downloads: 56
New Insights to Investigate the Impact of Internal Control Mechanisms on Firm Performance: A Study in Oman
Tariq Tawfeeq Yousif Alabdullah ⁽¹⁾, Essia Ries Ahmed ⁽²⁾
(1) Accounting Department, College of Administration and Economics, University of Basrah, Iraq, Iraq ,
(2) College of Economics, Management and Information Systems, University of Nizwa, Oman, Indonesia
205-214
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DOI : 10.23917/reaksi.v6i2.15842
Abstract View : 319
PDF downloads: 219
Asset’s Concept Based on Zuhud: Reflection Value of Simplicity in Islam
Nur Alim Bahri ⁽¹⁾, Iwan Triyuwono ⁽²⁾, Yeney Widya Prihatiningtias ⁽³⁾
(1) Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
215-228
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DOI : 10.23917/reaksi.v6i2.13800
Abstract View : 125
PDF downloads: 35