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 : 147
PDF downloads: 24
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 : 149
PDF downloads: 44
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 : 196
PDF downloads: 59
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 : 98
PDF downloads: 40
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 : 139
PDF downloads: 27
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 : 127
PDF downloads: 23
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 : 68
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 : 148
PDF downloads: 30
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 : 146
PDF downloads: 17
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 : 117
PDF downloads: 13