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: 141
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: 101
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 : 31
PDF downloads: 182
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: 63
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: 107
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 : 33
PDF downloads: 301
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: 52
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 : 12
PDF downloads: 88
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: 73
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: 50