Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia

Published: 2020-09-01

Articles

Analysis of Compliance and Audit Opinion Correlation and Causes of Failure in Detecting Non-Compliance a Study on Local Government

Abdullah Lathif Elbaaqy Habiby ⁽¹⁾, Irwan Taufiq Ritonga ⁽²⁾

(1) Alumni of Study Program of Master of Accounting, Department of Accounting, Faculty of Economics and Busines Universitas Gadjah Mada; Badan Pemeriksa Keuangan Republik Indonesia, Indonesia ,

(2) Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia

102-120
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DOI : 10.23917/reaksi.v5i2.11766

Abstract View : 140

PDF downloads: 21
Audit Committee Impact on Corporate Profitability in Oman Companies: an Auditing and Management Accounting Perspective

Tariq Tawfeeq Yousif Alabdullah ⁽¹⁾, Essia Ries Ahmed ⁽²⁾

(1) Accounting Department, College of Administration and Economics, University of Basrah, Iraq ,

(2) College of Economics, Management and Information Systems, University of Nizwa, Oman

121-128
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DOI : 10.23917/reaksi.v5i2.11836

Abstract View : 142

PDF downloads: 40
Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017)

Suyatmin Waskito Adi ⁽¹⁾, Wulanditya Anggun Permata Putri ⁽²⁾, Widowati Dian Permatasari ⁽³⁾

(1) Faculty of Economy and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Faculty of Economy and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(3) Faculty of Economy and Business, Universitas Muhammadiyah Surakarta, Indonesia

129-140
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DOI : 10.23917/reaksi.v5i2.12403

Abstract View : 190

PDF downloads: 56
Company Size, Profitability, Tax, And Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)

Atwal Arifin ⁽¹⁾, Africo Al-Dua Saputra ⁽²⁾, Heppy Purbasari ⁽³⁾

(1) Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Department of Accounting, Faculty of Economics and Business, Universitas Muhamamdiyah Surakarta, Indonesia ,

(3) Department of Accounting, Faculty of Economics and Business, Universitas Muhamamdiyah Surakarta, Indonesia

141-150
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DOI : 10.23917/reaksi.v5i2.12404

Abstract View : 95

PDF downloads: 38
Islamic Financial Technology Usage: An Investing Perspectives On Generation Z

Tri Wahyu Oktavendi ⁽¹⁾

(1) Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang, Indonesia

151-158
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DOI : 10.23917/reaksi.v5i2.10100

Abstract View : 127

PDF downloads: 23
Application of The Rasch Model in The Development of Dimension of The Measurement of Tax Fairness Perception

Meita Larasati ⁽¹⁾, Cotoro Mukri ⁽²⁾

(1) Universitas Muhammadiyah Prof. Dr. HAMKA, Indonesia ,

(2) Universitas Pancasila, Indonesia

159-170
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DOI : 10.23917/reaksi.v5i2.8918

Abstract View : 122

PDF downloads: 19
Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018)

Erma Setiawati ⁽¹⁾, Devaria Aisya Setyowati ⁽²⁾, Mahameru Rosy Rochmatullah ⁽³⁾

(1) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(3) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia

171-183
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DOI : 10.23917/reaksi.v5i2.10680

Abstract View : 65

PDF downloads: 35
Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta

M Mujiyati ⁽¹⁾, Galih Saras Sekarwangi ⁽²⁾, Indarti Diah Palupi ⁽³⁾

(1) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(3) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia

184-192
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DOI : 10.23917/reaksi.v5i2.11918

Abstract View : 134

PDF downloads: 27
Do The Investors React to Risk Management Disclosure? (an Empirical Study on Companies in Property, Real Estate, and Building Construction Industry Listed on The Indonesia Stock Exchange Period 2016 - 2018)

Putri Novitasari ⁽¹⁾, Rr. Sri Handayani ⁽²⁾

(1) Fakultas Ekonomka dan Bisnis, Universitas Diponegoro, Indonesia ,

(2) Faculty of Economic and Business, Universitas Diponegoro, Indonesia

193-201
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DOI : 10.23917/reaksi.v5i2.10406

Abstract View : 138

PDF downloads: 16
Do Political Factors Affect Financial Performance in Public Sector?

Hurian Kamela ⁽¹⁾, Dyah Setyaningrum ⁽²⁾

(1) Faculty of Economy and Business (Accounting), University Of Indonesia, Indonesia ,

(2) Faculty of Economy and Business (Accounting), University Of Indonesia, Indonesia

202-209
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DOI : 10.23917/reaksi.v5i2.11002

Abstract View : 113

PDF downloads: 13