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 : 177
XML downloads: 10 PDF downloads: 168
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 : 218
XML downloads: 13 PDF downloads: 223
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 : 171
XML downloads: 10 PDF downloads: 136
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 : 187
XML downloads: 13 PDF downloads: 21
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 : 229
XML downloads: 10 PDF downloads: 227
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 : 284
XML downloads: 33 PDF downloads: 272
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 : 442
XML downloads: 3 PDF downloads: 414
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 : 148
XML downloads: 20 PDF downloads: 162
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 : 142
XML downloads: 10 PDF downloads: 79
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 : 183
XML downloads: 18 PDF downloads: 46