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

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: 55
• 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 : 44

  PDF downloads: 57
• 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 : 40

  PDF downloads: 7
• 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 : 44

  PDF downloads: 41
• 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 : 27

  PDF downloads: 42
• 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: 21
• 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: 18
• 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: 16
• 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 : 43

  PDF downloads: 24
• 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: 27