Riset Akuntansi dan Keuangan Indonesia最新文献

Risk Disclosure and Earnings Quality in Indonesia Banking Industries: Fair Value, Diversification, Financial Stability 印尼银行业的风险披露与盈余质量:公允价值、多元化、金融稳定性

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.18410

Javier Reynold Prisadi, Amrie Firmansyah

{"title":"Risk Disclosure and Earnings Quality in Indonesia Banking Industries: Fair Value, Diversification, Financial Stability","authors":"Javier Reynold Prisadi, Amrie Firmansyah","doi":"10.23917/reaksi.v7i3.18410","DOIUrl":"https://doi.org/10.23917/reaksi.v7i3.18410","url":null,"abstract":"High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial stability on earnings quality and the roles of risk disclosure in moderating these effects. This study employs secondary data sourced from annual reports available at www.idx.com. The sample used in this study is bank companies from 2016 to 2020. Using purposive sampling, the sample obtained in this study was 180 observations. The research data were analyzed using multiple linear regression for panel data. This study suggested that fair value does not affect earnings quality. Other than that, diversification positively affects earnings quality while financial stability negatively affects earnings quality. Furthermore, risk disclosure failed to moderate the effect of fair value, diversification, and financial stability on earnings quality. This study indicates that the Indonesian Financial Services Authority needs to regulate the bank's diversification and risk disclosure policies. Moreover, the Indonesian Financial Services Authority should maintain and improve the bank’s financial stability policies.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124143903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Growth Opportunity, Profitability, CSR, Firm Size, And Leverage on Earning Response Coefficient 成长机会、盈利能力、企业社会责任、企业规模和杠杆对盈余反应系数的影响

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.22028

Eny Kusumawati, Adinda Putri Wahyuningtyas, Shinta Permata Sari

引用次数: 0

The Effect of Liquidity and Capital Structure to Increase Firm Value Through Increasing Financial Performance 流动性和资本结构通过提高财务绩效对企业价值的影响

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.22174

I. Imronudin, Jati Waskito, Ikeke Bunga Cantika, Gramitha Sofiardhani

引用次数: 0

Tax Auditor’s Ethics Review from Islamic Perspective (at Regional Office of DGT East Java I) 伊斯兰教视角下的税务稽核员道德检讨(在税务署东爪哇一区办事处)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.20762

Dedy Faturachman, Gayatri Indah Puspitorini

引用次数: 0

Factors Affecting The Level of Corporate Resilience as The Impact of The Covid-19 Pandemic in Indonesia 影响企业应变能力水平的因素，如印度尼西亚Covid-19大流行的影响

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.19741

Khalilul Rahman, A. Bahari

{"title":"Factors Affecting The Level of Corporate Resilience as The Impact of The Covid-19 Pandemic in Indonesia","authors":"Khalilul Rahman, A. Bahari","doi":"10.23917/reaksi.v7i3.19741","DOIUrl":"https://doi.org/10.23917/reaksi.v7i3.19741","url":null,"abstract":"This study aims to provide empirical evidence on the impact of corporate social responsibility, corporate governance, sales growth, and corporate size on corporate resilience. The purposive sampling technique obtained a sample of 44 companies registered in IDX80 as of February 2020. This study uses corporate quantitative methods with secondary data from sustainability reports and annual reports published by each corporate through the website www.idx.co.id or its official website. Data analysis in this study uses multiple linear regression analysis with IBM SPSS 25 software. The findings of this study are that partially, CSR on the topic of Environment has no significant effect on corporate resilience, but the topic of Economics and Social affect corporate resilience significantly. Corporate governance on the board of commissioners and directors has no significant effect on corporate resilience, but the board of audit committee significantly affects corporate resilience. Sales growth and corporate size significantly affect the corporate's resilience. Then, CSR, corporate governance, sales growth, and corporate size significantly affect the corporate's resilience.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124331918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Firm Value and Institutional Investors Affect on Herding Behavior? 企业价值和机构投资者对羊群行为有影响吗?

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.20037

Fenny Marietza, Salsabila Tifani Ayuningsih

引用次数: 0

The Effect of Fiscal Stress on Changes in Social Aid Shopping with Legislature Size as Moderating Empirical Evidence from Regency/City Governments in Sumatra 财政压力对社会救助购物随立法规模变化的影响:来自苏门答腊岛摄政/市政府的调节实证证据

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.19823

N. Sari, Syukriy Abdullah, Lilis Maryasih

引用次数: 0

Millennials’ Investment Decision in Capital Market Investment With Financial Behavior as An Intervening Variable 金融行为作为中介变量的千禧一代资本市场投资决策

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.21650

A. Ramadani, Naelati Tubastuvi, Azmi Fitriati, Hengky Widhiandono

{"title":"Millennials’ Investment Decision in Capital Market Investment With Financial Behavior as An Intervening Variable","authors":"A. Ramadani, Naelati Tubastuvi, Azmi Fitriati, Hengky Widhiandono","doi":"10.23917/reaksi.v7i3.21650","DOIUrl":"https://doi.org/10.23917/reaksi.v7i3.21650","url":null,"abstract":"This study aims to analyze the influence of financial literacy, financial experience, financial self-efficacy and risk tolerance on investment decisions mediated by financial behavior. The population in this study were local individual investors in the Indonesian Capital Market. Sample selection in this study was carried out using purposive sampling techniques. The sample used in this study was 300 samples. The data analysis techniques used in this study are descriptive statistical analysis, instrument testing, classical assumption test, multiple linear regression analysis, model fit test, and hypothesis test. The results of the study show that financial literacy, financial experience and financial self-efficacy have a positive effect on financial behavior. Risk tolerance does not have a positive impact on financial behavior. Financial literacy, financial self-efficacy, risk tolerance and financial behavior positively influence investment decisions. Financial experience has no positive effect on investment decisions. Financial behavior has proven to be able to mediate the influence of financial literacy, financial experience and financial self-efficacy on investment decisions. Financial behavior has proven unable to mediate the effect of risk tolerance on investment decisions.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121781768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analysis of the Effect of Taxation Knowledge, Taxpayer Awareness, Taxation Socialization, Tax Sanctions, and E-Filling on Taxpayer Compliance (Empirical Study at the Primary Tax Office in Jepara Regency, Central Java) 税收知识、纳税人意识、税收社会化、税收制裁和电子报税对纳税人合规性的影响分析(以中爪哇省耶帕拉县一级税务局为例)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.22160

Suyatmin Suyatmin, Atantya Wahyu Santika, H. Purbasari

引用次数: 0

The Impact of Corporate Social Responsibility, Profitability, Capital Intensity, Size Company and Financial Distress on Tax Aggressivity (Empirical Study of Manufacturing Companies Listed on the IDX in 2017-2019) 企业社会责任、盈利能力、资本密集度、公司规模和财务困境对税收侵略性的影响(2017-2019年IDX制造业上市公司的实证研究)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-04-08 DOI: 10.23917/reaksi.v7i3.22159

Muhammad Abdul Aris, Alvinia Nabila, Dewita Puspawati

引用次数: 0