Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Malaysia, Turkiye, Iraq, Vietnam, Taiwan and United Kingdom

Published: 2025-12-30

Articles

Enhancing ESG Performance Through Ownership Structure, Stakeholder Engagement, and Sustainable-Responsible Investment

Ira Geraldina ⁽¹⁾, Ali Muktiyanto ⁽²⁾, Ainun Na'im ⁽³⁾

(1) Universitas Terbuka, Indonesia ,

(2) Universitas Terbuka, Indonesia ,

(3) Universitas Gadjah Mada, Indonesia

246-262
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DOI : 10.23917/reaksi.v10i3.13166

Abstract View : 11

PDF downloads: 138
The Impact of Public Leadership on Accountability in Local Government: Evidence from Indonesia

Titik Setyaningsih ⁽¹⁾, Indra Bastian ⁽²⁾, Choirunnisa Arifa ⁽³⁾, Fuad Rakhman ⁽⁴⁾

(1) Universitas Sebelas Maret, Indonesia ,

(2) Universitas Gadjah Mada, Indonesia ,

(3) Universitas Gadjah Mada, Indonesia ,

(4) Universitas Gadjah Mada, Indonesia

263-277
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DOI : 10.23917/reaksi.v10i3.13047

Abstract View : 24

PDF downloads: 97
Determinants of Key Audit Matters Disclosure: Evidence from Indonesia

Gina Pertiwi Khoerunnissa ⁽¹⁾, Poppy Dian Indira Kusuma ⁽²⁾, Miftakhul Jannah ⁽³⁾

(1) University of General Soedirman, Indonesia ,

(2) University of General Soedirman, Indonesia ,

(3) University of Sheffield, United Kingdom

278-290
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DOI : 10.23917/reaksi.v10i3.12751

Abstract View : 30

PDF downloads: 170
Adoption of The Utaut3 Model by Mobile Banking Users of Bank Syariah Indonesia

Salsabila Putri Widyadana ⁽¹⁾, Erma Setiawati ⁽²⁾, Rina Trisnawati ⁽³⁾

(1) Master of Accounting, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(3) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia

291-301
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DOI : 10.23917/reaksi.v10i3.13418

Abstract View : 5

PDF downloads: 56
Environmental Management Accounting and Green Innovation on Financial Performance: The Moderating Role of Regulatory Pressure

Amalia Indah Fitriana ⁽¹⁾, Hendra Galuh Febrianto ⁽²⁾, Andi Kusuma Negara ⁽³⁾, Januar Eky Pambudi ⁽⁴⁾, Mikail Kartaloğlu ⁽⁵⁾

(1) Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia ,

(2) Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia ,

(3) Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia ,

(4) Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia ,

(5) Erciyes University, Turkey

302-313
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DOI : 10.23917/reaksi.v10i3.12585

Abstract View : 21

PDF downloads: 96
Dynamic Capability Theory: Digital Transformation as a Sustainable Competitive Performance Strategy for MSMEs

Eskasari Putri ⁽¹⁾, Ashar Mukhammad Akbar ⁽²⁾, Tariq Tawfeeq Yousif Alabdullah ⁽³⁾, Kholid Jundi Ar-Ridho ⁽⁴⁾, Arief Surya Adhi ⁽⁵⁾, Windi Amelia Adindaningtyas Putri ⁽⁶⁾

(1) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(3) Faculty of Industrial Management for Oil and Gas, University of Basrah for Oil and Gas, Iraq ,

(4) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(5) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(6) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia

314-325
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DOI : 10.23917/reaksi.v10i3.5345

Abstract View : 32

PDF downloads: 182
Exploring Tax Risk: Its Impact on Corporate Risk in Business Tax Strategies

Ilham Nuryana Fatchan ⁽¹⁾, Laila Oshiana Fitria Azizah ⁽²⁾, Rezky Pramurindra ⁽³⁾, Dwi Winarni ⁽⁴⁾

(1) Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia ,

(2) Business and Management : College of Business, Southern Taiwan University of Science and Technology, Taiwan, Province of China ,

(3) Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia ,

(4) Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia

326-336
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DOI : 10.23917/reaksi.v10i3.13609

Abstract View : 7

PDF downloads: 49
External Financing, Earnings Management and Audit Quality

Andreas Vernando ⁽¹⁾, Denny Yohana ⁽²⁾, Arief Hidayatullah Khamainy ⁽³⁾, Indarti Diah Palupi ⁽⁴⁾, Annisa Fithria ⁽⁵⁾

(1) Universitas Ahmad Dahlan, Indonesia ,

(2) Universitas Andalas , Indonesia ,

(3) Universitas Wiraraja , Indonesia ,

(4) Universitas Muhammadiyah Surakarta, Indonesia ,

(5) INCIEF University , Malaysia

337-349
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DOI : 10.23917/reaksi.v10i3.13602

Abstract View : 9

PDF downloads: 78
The Impact of P2P Lending on Commercial Bank's Market Share: Bank-Level Evidence

Thi Xuan Anh Tran ⁽¹⁾, Le Thu Nguyen ⁽²⁾

(1) Faculty of Finance, Banking Academy of Vietnam, Viet Nam ,

(2) Student of Advanced Finance program, Banking Academy of Vietnam, Viet Nam

350-375
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DOI : 10.23917/reaksi.v10i3.13356

Abstract View : 10

PDF downloads: 65
Trapped in Temptation: Revealing The Factors That Lead to Fraud

Kurniawan Kurniawan ⁽¹⁾, Johan Arifin ⁽²⁾

(1) Master of Accounting, Universitas Islam Indonesia, Indonesia ,

(2) Faculty of Business and Economics, Universitas Islam Indonesia, Indonesia

376-388
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DOI : 10.23917/reaksi.v10i3.9020

Abstract View : 6

PDF downloads: 44