Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Malaysia, Turkiye and Iraq

Published: 2025-09-30

Articles

The Effect of Carbon Emissions on Earnings Quality with The Moderation of Gender Diversity in Indonesia
Rara Annisa ⁽¹⁾, Sari Atmini ⁽²⁾, Noval Adib ⁽³⁾
(1) Accounting, Faculty of Economics and Business, Universitas Brawijaya, Indonesia ,
(2) Accounting, Faculty of Economics and Business, Universitas Brawijaya, Indonesia ,
(3) Accounting, Faculty of Economics and Business, Universitas Brawijaya, Indonesia
120-126
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DOI : 10.23917/reaksi.v10i2.11105
Abstract View : 43
PDF downloads: 80
The Influence of ESG Performance on Cost of Debt : The Moderating Role of Agency Cost
Mohan Maulana Saputra ⁽¹⁾, Eka Pria Anas ⁽²⁾
(1) Faculty of Economics and Business, University of Indonesia, Indonesia ,
(2) Faculty of Economics and Business, University of Indonesia, Indonesia
127-137
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DOI : 10.23917/reaksi.v10i2.10519
Abstract View : 47
PDF downloads: 90
The Effect of Corporate Financial Performance, Firm Size, and Firm Age on Firm Value with Climate Change Disclosure as a Moderator
Egananda Kurniawan ⁽¹⁾, Rizka Fitriasari ⁽²⁾
(1) Brawijaya University, Indonesia ,
(2) Brawijaya University, Indonesia
138-159
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DOI : 10.23917/reaksi.v10i2.9839
Abstract View : 49
PDF downloads: 45
Digital Transformation and Bank Performance: The Moderating Role of Risk in Indonesian Commercial Banks
Wivan Febriansyah ⁽¹⁾, Wita Juwita Ermawati ⁽²⁾, Anna Fariyanti ⁽³⁾, Mat Syukur ⁽⁴⁾
(1) Master of Management Science, Faculty of Economics and Management, IPB University, Indonesia ,
(2) Management, Faculty of Economics and Management, IPB University, Indonesia ,
(3) Agribusiness, Faculty of Economics and Management, IPB University, Indonesia ,
(4) National Innovation and Research Agency, BRIN, Jakarta , Indonesia
160-173
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DOI : 10.23917/reaksi.v10i2.11828
Abstract View : 62
PDF downloads: 88
The Effect of Carbon Performance on Firm Value and Moderating Role of Ownership Concentration and Public Visibility
Siti Nurul Hanifah ⁽¹⁾, Ratna Wardhani ⁽²⁾
(1) Accounting Science, Faculty of Economics and Business, University of Indonesia, Indonesia ,
(2) Accounting Science, Faculty of Economics and Business, University of Indonesia, Indonesia
174-187
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DOI : 10.23917/reaksi.v10i2.10206
Abstract View : 31
PDF downloads: 68
Examining The Impact of Islamic Corporate Governance, Doctoral-Level Sharia Supervisory Board, Sharia Compliance, and Board of Commissioners on Fraud Mitigation in Corporate Settings
Iwan Fakhruddin ⁽¹⁾, Ani Kusbandiyah ⁽²⁾, Dwi Winarni ⁽³⁾, Norlia Mat Norwani ⁽⁴⁾
(1) Accounting Department, Faculty of Economic and Business, University of Muhammadiyah Purwokerto, Indonesia, Indonesia ,
(2) Accounting Department Faculty of Economic and Business Universitas Muhammadiyah Purwokerto, Indonesia ,
(3) Accounting Department Faculty of Economic and Business Universitas Muhammadiyah Purwokerto, Indonesia ,
(4) Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Malaysia, Malaysia
188-197
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DOI : 10.23917/reaksi.v10i2.12594
Abstract View : 28
PDF downloads: 36
Stocks vs Mutual Funds in An Election Year: Which is More Profitable?
Leonny Noviyana Sakti Pamungkas ⁽¹⁾, Y Anni Aryani ⁽²⁾, Doddy Setiawan ⁽³⁾
(1) Accounting Departement, Faculty of Bussines and Economic, University of Sebelas Maret, Indonesia ,
(2) Accounting Departement, Faculty of Bussines and Economic, University of Sebelas Maret, Indonesia ,
(3) Accounting Departement, Faculty of Bussines and Economic, University of Sebelas Maret, Indonesia
198-210
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DOI : 10.23917/reaksi.v10i2.10305
Abstract View : 13
PDF downloads: 31
Business Strategic Orientation and Banking Profitability: The Moderating Effect of Accounting Information Systems
Nashwan Ghazi Hameed Aldoury ⁽¹⁾, Osman Kurter ⁽²⁾, Essia Ries Ahmed ⁽³⁾
(1) Ministry of Finance, Department of Real Estate, Branch of Salah al-Din, Iraq ,
(2) Faculty of Economics and Administrative Sciences, Karabük University, Turkey ,
(3) Faculty of Business, Karabük University, Turkey
211-222
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DOI : 10.23917/reaksi.v10i2.12627
Abstract View : 19
PDF downloads: 27
Determinants of Tax Avoidance from a Financial Perspective
Nursiam ⁽¹⁾, Eny Kusumawati ⁽²⁾
(1) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,
(2) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia
223-235
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DOI : 10.23917/reaksi.v10i2.13362
Abstract View : 47
PDF downloads: 51
Between Strategy and Governance: Which Matters More in Driving Tax Disclosure?
Ovi Itsnaini Ulynnuha ⁽¹⁾, Nabila Fida Millati ⁽²⁾, Mujiyati ⁽³⁾, Muhammad Abdul Aris ⁽⁴⁾, Laila Oshiana Fitria A'zizah ⁽⁵⁾
(1) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,
(2) Institut Pertanian Bogor, Indonesia ,
(3) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,
(4) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,
(5) Accounting Department, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia
236-245
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DOI : 10.23917/reaksi.v10i2.13146
Abstract View : 17
PDF downloads: 39