Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Nigeria, Yaman and Vietnam

Published: 2024-09-30

Articles

Gender Responsive Budgeting for Women Empowerment and Social Inclusion in Nigeria

Hannatu Sabo Ahmad ⁽¹⁾, Kabir Tahir Hamid ⁽²⁾, Zaharaddeen Salisu Maigoshi ⁽³⁾, Rashida Lawal ⁽⁴⁾, Farida Muhammad Shehu ⁽⁵⁾

(1) Department of Accounting, Bayero University, Nigeria ,

(2) Department of Accounting, Bayero University, Nigeria ,

(3) Department of Accounting, Bayero University, Nigeria ,

(4) Department of Accounting, Bayero University, Nigeria ,

(5) Department of Economics, Bayero University, Nigeria

138-147
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DOI : 10.23917/reaksi.v9i2.6075

Abstract View : 169

XML downloads: 7 PDF downloads: 160
The Effect of Audit Committee Activities, Internal Audit Personnel, and Company Complexity on Audit Fees

Andrea Alamsyah ⁽¹⁾, Indira Januarti ⁽²⁾

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

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

148-156
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DOI : 10.23917/reaksi.v9i2.6237

Abstract View : 201

XML downloads: 10 PDF downloads: 215
Tax Minimization Moderate Transfer Pricing

Lidya Manda Sari ⁽¹⁾, Nelsi Arisandy ⁽²⁾

(1) Accounting, Economics and Social Sciences, Sultan Syarif Kasim State Islamic University Riau, Indonesia ,

(2) Accounting, Economics and Social Sciences, Sultan Syarif Kasim State Islamic University Riau, Indonesia

157-164
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DOI : 10.23917/reaksi.v9i2.5338

Abstract View : 161

XML downloads: 9 PDF downloads: 119
Purchase Intention Model of Generation Z to Enhance Awareness of Green Products Consumptions

Shinta Permata Sari ⁽¹⁾, Banu Witono ⁽²⁾, Fatwasari Soeratno Putri ⁽³⁾, Gehad Mohammed Sultan Saif ⁽⁴⁾

(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 ,

(4) Master in Accounting, Faculty of Administrative Sciences, Aden, Yemen

165-178
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DOI : 10.23917/reaksi.v9i2.6206

Abstract View : 176

XML downloads: 9 PDF downloads: 11
CEO Narcissism and Corporate Tax Avoidance: Testing The Moderating Role of ESG

Fifi Aswita Mandala Sari ⁽¹⁾, Noer Sasongko ⁽²⁾, Triyono ⁽³⁾

(1) Universitas Muhammadiyah Surakarta, Indonesia ,

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

(3) Universitas Muhammadiyah Surakarta, Indonesia

179-189
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DOI : 10.23917/reaksi.v9i2.8610

Abstract View : 213

XML downloads: 8 PDF downloads: 204
Firm’s Value: Governance, Risk Management, Compliance (GRC) and Profitability

Muhamad Muslih ⁽¹⁾, Nurlina ⁽²⁾

(1) Accounting Study Program, Telkom University, Indonesia ,

(2) Accounting Study Program, Telkom University, Indonesia

190-199
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DOI : 10.23917/reaksi.v9i2.5785

Abstract View : 259

XML downloads: 25 PDF downloads: 234
Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance

Nico Alexander ⁽¹⁾

(1) STIE Trisakti, Indonesia

200-206
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DOI : 10.23917/reaksi.v9i2.6389

Abstract View : 419

XML downloads: 0 PDF downloads: 388
Determinant Analysis of SAKTI Implementation (Delone and Mclean Information System Success Model Approach)

Miftahul Hadi ⁽¹⁾, Ria Dewi Ambarwati ⁽²⁾, Hari Sugiyanto ⁽³⁾, Anjahul Khuluq ⁽⁴⁾

(1) PKN STAN, Indonesia ,

(2) PKN STAN, Indonesia ,

(3) PKN STAN, Indonesia ,

(4) Directorate General of Treasury, Indonesia

207-221
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DOI : 10.23917/reaksi.v9i2.5429

Abstract View : 143

XML downloads: 15 PDF downloads: 154
Dynamics of Research in Public Audit A Bibliometric Evaluation

Wildan Izzulhaq ⁽¹⁾, Widya Ningsih ⁽²⁾, Payamta ⁽³⁾, Wahyu Widarjo ⁽⁴⁾

(1) Master Program in Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,

(2) Master Program in Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ,

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

(4) Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia, Indonesia

222-228
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DOI : 10.23917/reaksi.v9i2.5700

Abstract View : 133

XML downloads: 8 PDF downloads: 64
Impact of Corporate Social Responsibility on Vietnamese Listed Firm’s Financial Distress Risk

Thi Xuan Anh Tran ⁽¹⁾, Vũ Thu Thảo ⁽²⁾

(1) Banking Academy of Vietnam, Viet Nam ,

(2) Banking Academy of Vietnam, Viet Nam

229-243
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DOI : 10.23917/reaksi.v9i2.6528

Abstract View : 173

XML downloads: 6 PDF downloads: 26