Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia

Articles

• Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk

  Verani Carolina ⁽¹⁾, O Oktavianti ⁽²⁾, Vinny Stephanie Hidayat ⁽³⁾

  (1) Accounting Program, Economy Faculty, Maranatha Christian University, Indonesia ,

  (2) Accounting Program, Economy Faculty, Maranatha Christian University, Indonesia ,

  (3) Accounting Program, Economy Faculty, Maranatha Christian University, Indonesia

  5-12

  • PDF

  DOI : 10.23917/reaksi.v6i1.13315

  Abstract View : 193

  PDF downloads: 72
• The Impact of Director’s Multiple Positions on Investment Efficiency Decisions

  Elysabet Christy Diandra Selano ⁽¹⁾

  (1) Magister of Accountancy, Faculty of Economic and Business, Airlangga University, Indonesia

  13-21

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  DOI : 10.23917/reaksi.v6i1.13835

  Abstract View : 122

  PDF downloads: 21
• Corporate Social Responsibility and Firm Value with Profitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables

  Eko Sugiyanto ⁽¹⁾, Rina Trisnawati ⁽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

  22-30

  • PDF

  DOI : 10.23917/reaksi.v6i1.14107

  Abstract View : 165

  PDF downloads: 59
• Prophetic Accounting: Disquiet in the Era of Postmodernism

  Banu Witono ⁽¹⁾, Rina Kurnia Ariani ⁽²⁾, Rita Wijayanti ⁽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

  31-41

  • PDF

  DOI : 10.23917/reaksi.v6i1.14645

  Abstract View : 136

  PDF downloads: 18
• Perplexity in Accounting Conservatism: a Critical Review

  Fuad Hudaya Fatchan ⁽¹⁾, Ari Kuncara Widagdo ⁽²⁾

  (1) Master of Accounting Student, Economics and Business, Sebelas Maret University, Indonesia ,

  (2) Master of Accounting Student, Economics and Business, Sebelas Maret University, Indonesia

  42-53

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  DOI : 10.23917/reaksi.v6i1.13824

  Abstract View : 129

  PDF downloads: 21
• Exploration Study of Sharia Corporate Governance Disclosure on Bank Annual Report of Sharia Business Unit

  Z Zulfikar ⁽¹⁾, Heppy Purbasari ⁽²⁾, Dewita Puspawati ⁽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

  54-65

  • PDF

  DOI : 10.23917/reaksi.v6i1.14094

  Abstract View : 65

  PDF downloads: 27
• The Influence Of Moral Character and Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable

  B Betri ⁽¹⁾, Etty Murwaningsih ⁽²⁾

  (1) Accounting, Faculty of Economisc and Busines, Trisakti University , Indonesia ,

  (2) Accounting, Faculty of Economisc and Busines, Trisakti University , Indonesia

  66-77

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  DOI : 10.23917/reaksi.v6i1.13863

  Abstract View : 131

  PDF downloads: 27
• Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting

  Eny Kusumawati ⁽¹⁾, Ika Putri Yuliantoro ⁽²⁾, Eskasari Putri ⁽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

  78-93

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  DOI : 10.23917/reaksi.v6i1.14646

  Abstract View : 156

  PDF downloads: 53
• Rebudgeting in Local Governments: From Organizational Features to Political Variables

  Rachmad Chartady ⁽¹⁾

  (1) Faculty of Economics and Business, Sebelas Maret University, Indonesia

  94-104

  DOI : 10.23917/reaksi.v6i1.13473

  Abstract View : 127
• The Effect of The Carbon and Environmental Performance on Sustainability Report

  Maya Indriastuti ⁽¹⁾, Anis Chariri ⁽²⁾

  (1) Dept. of Accounting, Faculty of Economics and Business, Universitas Diponegoro & Universitas Islam Sultan Agung, Indonesia, Indonesia ,

  (2) Dept. of Accounting, Faculty of Economics and Business, Universitas Diponegoro & Universitas Islam Sultan Agung, Indonesia, Indonesia

  105-116

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  DOI : 10.23917/reaksi.v6i1.13826

  Abstract View : 101

  PDF downloads: 68