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 : 137

PDF downloads: 40
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 : 117

PDF downloads: 17
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 : 82

PDF downloads: 27
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 : 73

PDF downloads: 35
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 : 174

PDF downloads: 98
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 : 110

PDF downloads: 32
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 : 74

PDF downloads: 25
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 : 80

PDF downloads: 36
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 : 313

PDF downloads: 176
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 : 117

PDF downloads: 18