Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia

Published: 2020-12-01

Articles

Fraud and Whistleblowing Intention: Organizational Justice Perspective
Ni Wayan Rustiarini ⁽¹⁾, Luh Komang Merawati ⁽²⁾
(1) Universitas Mahasaraswati Denpasar, Indonesia ,
(2) Universitas Mahasaraswati Denpasar, Indonesia
210-222
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DOI : 10.23917/reaksi.v5i3.11970
Abstract View : 114
PDF downloads: 95
The Supply Side Factors Impact on the Effectiveness of Indonesian Government Internal Audit Function
Bramastya Datum Alwi ⁽¹⁾, Etna Nur Afri Yuyetta ⁽²⁾
(1) Scholar of Master of Accounting, Faculty of Economy and Business, Diponegoro University, Indonesia ,
(2) Lecturer, Faculty of Economy and Business, Diponegoro University , Indonesia
223-240
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DOI : 10.23917/reaksi.v5i3.12736
Abstract View : 127
PDF downloads: 38
Local Tax Revenue Before and After the Implementation of Online Local Tax Monitoring to Increase the Local Government Revenue (PAD) of Surakarta
Muhammad Abdul Aris ⁽¹⁾, Arlinda Wijayanti ⁽²⁾, Ilham Nuryana Fatchan ⁽³⁾
(1) Faculty of Economy and Business, Universitas Muhammadiyah Surakarta, Indonesia, Indonesia ,
(2) Faculty of Economy and Business, Universitas Muhammadiyah Surakarta, Indonesia, Indonesia ,
(3) Faculty of Economy and Business, Universitas Muhammadiyah Surakarta, Indonesia, Indonesia
241-248
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DOI : 10.23917/reaksi.v5i3.13596
Abstract View : 143
PDF downloads: 63
Zombie Company and CSR Performance with Corporate Governance and Ownership as Moderator Variables
Muhammad Madyan ⁽¹⁾, Nugroho Sasikirono ⁽²⁾, Putri Maulidya ⁽³⁾
(1) Faculty of Economics and Business, Universitas Airlangga, Indonesia ,
(2) Faculty of Economics and Business, Universitas Airlangga, Indonesia ,
(3) Faculty of Economics and Business, Universitas Airlangga, Indonesia
249-261
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DOI : 10.23917/reaksi.v5i3.11756
Abstract View : 114
PDF downloads: 39
Determinants of the Quality of Village Financial Statements and the Implementation of SISKEUDes as a Mediation Variables
Rina Trisnawati ⁽¹⁾, Fatchan Ahyani ⁽²⁾, Nur Ulfiati ⁽³⁾
(1) Accounting Department, Economic Faculty, Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Accounting Department, Economic Faculty, Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Master of Accounting Department, Postgraduate, Universitas Muhammadiyah Surakarta, Indonesia
262-277
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DOI : 10.23917/reaksi.v5i3.12814
Abstract View : 94
PDF downloads: 65
Relationship Between Capability and Sustainability Performance: Evidence from Indonesia
Iin Rosini ⁽¹⁾, Dani Rahman Hakim ⁽²⁾
(1) Accounting, Economic, Universitas Pamulang, Indonesia ,
(2) Accounting, Economic, Universitas Pamulang, Indonesia
278-286
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DOI : 10.23917/reaksi.v5i3.10656
Abstract View : 136
PDF downloads: 35
Capital Structure and Investment Decisions on Firm Value with Profitability as a Moderator
S Syamsudin ⁽¹⁾, Iwan S etiadi ⁽²⁾, Dwi Santoso ⁽³⁾, Erna Setiany ⁽⁴⁾
(1) Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Institute of Technology and Business Ahmad Dahlan, Indonesia ,
(3) Institute of Technology and Business Ahmad Dahlan, Indonesia ,
(4) Universitas Mercu Buana, Indonesia
287-295
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DOI : 10.23917/reaksi.v5i3.13217
Abstract View : 334
PDF downloads: 262
Parliament Oversight on Local Government Financial Management an Empirical Evidence
Syukriy Abdullah ⁽¹⁾, Mirza Khairul Reza ⁽²⁾, Afrah Junita ⁽³⁾, Tuti Meutia ⁽⁴⁾
(1) Accounting Department, The Faculty of Economic and Business, Syiah Kuala University, Indonesia ,
(2) Accounting Department, The Faculty of Economic and Business, Syiah Kuala University, Indonesia ,
(3) Accounting Department, The Faculty of Economic, Samudra University, Indonesia ,
(4) Accounting Department, The Faculty of Economic, Samudra University, Indonesia
296-312
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DOI : 10.23917/reaksi.v5i3.11687
Abstract View : 151
PDF downloads: 91
The Audit Experience as a Moderating the Effect of E-Audit Implementation and the Audit’s Working Environment on the Quality of Audit Findings in the Fraud Auditing
Yuli Tri Cahyono ⁽¹⁾, Devy Anggraeni Widya Putri ⁽²⁾, Nashirotun Nissa Nurharjanti ⁽³⁾
(1) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia, Indonesia
313-322
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DOI : 10.23917/reaksi.v5i3.13597
Abstract View : 89
PDF downloads: 72
Decision of Fraud Disclosure in the Indonesian Regional Government
Johan Arifin ⁽¹⁾, Sheila Hikma Ariefadisya ⁽²⁾, Chivalrind Ghanevi Ayuntari ⁽³⁾
(1) Universitas Islam Indonesia, Indonesia ,
(2) Universitas Islam Indonesia, Indonesia ,
(3) Universitas Islam Indonesia, Indonesia
323-339
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DOI : 10.23917/reaksi.v5i3.11088
Abstract View : 136
PDF downloads: 57