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

Published: 2021-04-01

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
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DOI : 10.23917/reaksi.v6i1.13315
Abstract View : 206
PDF downloads: 92
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 : 126
PDF downloads: 25
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
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DOI : 10.23917/reaksi.v6i1.14107
Abstract View : 178
PDF downloads: 85
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
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DOI : 10.23917/reaksi.v6i1.14645
Abstract View : 138
PDF downloads: 22
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 : 131
PDF downloads: 43
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
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DOI : 10.23917/reaksi.v6i1.14094
Abstract View : 70
PDF downloads: 40
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 : 134
PDF downloads: 32
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 : 163
PDF downloads: 79
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 : 131
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 : 109
PDF downloads: 82