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

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 : 110

  PDF downloads: 64
• 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 : 124

  PDF downloads: 24
• 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 : 133

  PDF downloads: 40
• 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 : 112

  PDF downloads: 31
• 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 : 82

  PDF downloads: 37
• 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 : 133

  PDF downloads: 25
• 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 : 326

  PDF downloads: 196
• 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 : 141

  PDF downloads: 57
• 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 : 88

  PDF downloads: 54
• 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 : 135

  PDF downloads: 31