Riset Akuntansi dan Keuangan Indonesia最新文献_第2页

Country Governance and Financial Leverage with Institutional Ownership as Moderating Variables 以机构所有权为调节变量的国家治理与财务杠杆

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.19014

N. Sasikirono, Rosita Dwi Kusuma, H. Meidiaswati

{"title":"Country Governance and Financial Leverage with Institutional Ownership as Moderating Variables","authors":"N. Sasikirono, Rosita Dwi Kusuma, H. Meidiaswati","doi":"10.23917/reaksi.v7i2.19014","DOIUrl":"https://doi.org/10.23917/reaksi.v7i2.19014","url":null,"abstract":"This study aims to determine the effect of country governance and the components of country governance (voice and accountability, political stability and absence of violence, government effectiveness, regulatory quality, law, and control of corruption) on financial leverage, as well as the moderating effect of institutional ownership on the influence of country governance and the components of country governance (voice and accountability, political stability and absence violence, government effectiveness, regulatory quality, law, and control of corruption) on financial leverage. This study uses a sampling method using purposive sampling. The analysis method is multiple linear regression and moderated regression analysis. The number of samples in this study was 1853 observations on manufacturing companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines. The results show that country governance, political stability and absence aof violence, government effectiveness, regulatory quality, law, and control of corruption have a significantly negative effect on financial leverage, while voice and accountability have a significant positive on financial leverage. Institutional ownership weakens the negative influence of country governance, political stability and absence of violence, government effectiveness, regulatory quality, law, and control of corruption on financial leverage, while institutional ownership strengthens the positive effect of voice and accountability on financial leverage. In addition, tangible assets, profitability, interest rates, and GDP growth also affect financial leverage.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125547097","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

Mindfulness Based-Asset in Accounting: Interdisciplinary Perspective 基于正念的会计资产:跨学科的视角

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.18099

Driana Leniwati, E. Wahyuni

{"title":"Mindfulness Based-Asset in Accounting: Interdisciplinary Perspective","authors":"Driana Leniwati, E. Wahyuni","doi":"10.23917/reaksi.v7i2.18099","DOIUrl":"https://doi.org/10.23917/reaksi.v7i2.18099","url":null,"abstract":"This study aims to construct the concept of assets using a revised-hedonic treadmill theory approach. By using postmodernism paradigm with constructionism approach in case study design, this research tries to integrate concept of asset in accounting with hedonic treadmill theory to construct a new concept of asset. Empirical data obtained through in-depth interviews with 21 bank employees with various grade positions and working period which were grouped into Assistant (ASST), Assistant Manager (AMGR), Manager (MGR), Assistant Vice President (AVP), and Vice President (VP) in Indonesia. The data were analyzed using the framework of a revised-hedonic treadmill premises as an analytical tool.The result of this research is a mindfulness concept of asset which includes asset as want, asset as need, and asset as blessing. The variation meaning of assets are formed due to events, experiences, or incident both physically and spiritually which ultimately make humans adapt to form self-awareness. They contemplate and finally make their own choices of happiness. At that point, humans are truly at a turning point without going through the assessment of mind. Only a sense of divinity on their heart. Because basically having assets is a mandate entrusted by God to humans so that assets are not the ultimate goal of the pursuit of happiness, but having sufficient and blessings asset will bring people to a sense of peace and gratitude. In essence, humans will seek happiness towards the meaning of life. The mindfulness concept of asset is expected to change the mindset of most people that assets are accumulated not for want but need and blessing. Having sufficient assets are a way to achieve God's blessing and bring humans to the meaning of life that leads to true happiness. ","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129417147","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

Cryptocurrency Transaction: is it Relevant to Indonesian Accounting Standards? 加密货币交易:是否与印尼会计准则相关?

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.18523

Rahmi Nadiar, Wahyudin Nor, Lili Safrida

引用次数: 0

Is The Indonesian Market React to The Sukuk Issuance Announcement? 印尼市场对伊斯兰债券发行公告反应如何?

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.17322

M. Ridwan, Zuni Barokah

引用次数: 1

Effect of Profitability, Business Size, and Institutional Ownership on Business Value with Capital Structure as a Moderating Variable (Empirical Study on Food and Beverage Companies Listed on The Indonesia Stock Exchange for The 2017-2020 Period) 盈利能力、企业规模和机构持股对企业价值的影响——以资本结构为调节变量(2017-2020年印尼证券交易所餐饮上市公司的实证研究)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.20408

Atwal Arifin, S. Fauziah, A. Suwarno

引用次数: 0

The Influence of Disclosure of Corporate Social Responsibility (CSR) on Company Value with Investor’s Attention as Intervening Variable (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) 以投资者关注为中介变量的企业社会责任披露对公司价值的影响(基于2018 - 2020年印尼证券交易所基础设施类上市公司的实证研究)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.19239

Adelia Rahma Yuliartanti, Rr.Sri Handayani

{"title":"The Influence of Disclosure of Corporate Social Responsibility (CSR) on Company Value with Investor’s Attention as Intervening Variable (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020)","authors":"Adelia Rahma Yuliartanti, Rr.Sri Handayani","doi":"10.23917/reaksi.v7i2.19239","DOIUrl":"https://doi.org/10.23917/reaksi.v7i2.19239","url":null,"abstract":"This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value with investor's attention as an intervening variable in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The value of the company in this study is calculated by the company's stock return. With more information provided by the company, it will attract investors' attention and will reduce information asymmetry. The population in this study was taken from companies listed on the Indonesia Stock Exchange (IDX) in the Infrastructure sector in 2018-2020. Sampling was taken using purposive judgment sampling method which finally found 18 of the 71 companies listed on the IDX website. The analytical tool used is partial regression analysis (Partial Least Square/PLS). Resulting that social Corporate Social Responsibility (CSR) disclosure has a positive and significant influence on the value of the company while the disclosure of Corporate Social Responsibility (CSR) economy and environment has a negative effect on the value of the company, and the disclosure of corporate social responsibility (CSR) economically, socially and environmentally has a negative effect on the value of the company with investor's attention as an intervening variable.Keywords:Disclosure of Corporate Social Responsibility (CSR), Company Value, Investor's Attention, Economic CSR, Environmental CSR, Social CSR.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"137 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130244010","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

Analysis of CSR Disclosure, Earnings Persistency, Earnings Growth, and Business Size on Earnings Management with Institutional Ownership as a Moderating Variable (Case Study on LQ45 Companies Listed on the Indonesia Stock Exchange (IDX) 2016-2020) 企业社会责任披露、盈余持续性、盈余增长和企业规模对盈余管理的影响分析——以机构持股为调节变量(2016-2020年印尼证券交易所LQ45上市公司为例)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.21369

Erma Setiawati, Alifah Sekarningrum, Banu Witono

引用次数: 0

Budget Gaming, Superior Trust and Budget Emphasis: The Moderating Effect of Personality (Evidence from Retail Company in Indonesia) 预算博弈、高级信任和预算强调：人格的调节作用（来自印度尼西亚零售公司的证据）

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.19332

Y. Carolina, Rapina Rapina, Naftaly Patria Amazia, Vincent Tanuwinata

{"title":"Budget Gaming, Superior Trust and Budget Emphasis: The Moderating Effect of Personality (Evidence from Retail Company in Indonesia)","authors":"Y. Carolina, Rapina Rapina, Naftaly Patria Amazia, Vincent Tanuwinata","doi":"10.23917/reaksi.v7i2.19332","DOIUrl":"https://doi.org/10.23917/reaksi.v7i2.19332","url":null,"abstract":"This research was conducted to obtain empirical evidence on the practice of budgetary gaming. Many researchers say that budgetary gaming is an unethical practice and often occurs in practice. This unethical practice is allegedly influenced by budget emphasis and trust. In this study, the personality factor used, namely greed, will be tested as a moderating factor in the relationship between trust and budget emphasis on budget gaming. This research was conducted on retail companies registered in APRINDO (Indonesian Retail Entrepreneurs Association) with middle management respondents. The amount of data that has been collected and can be processed is 96 data. For data processing, SEM is used with the help of SmartPLS software. The results show that budget emphasis has a positive effect on budgetary gaming. Trust has a negative effect on budgetary gaming, and greed is proven to moderate budget emphasis and trust on budgetary gaming. The implications of this research can be a reference for the business world related to the design and use of a budget that can overcome gaming behaviour on a budget.Keywords: budgetary gaming, trust, budget emphasis, personality, greed","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126892836","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

The Influence of Liquidity, Leverage, Profitability and Business Risk on the Dividend Policy of Manufacturing Companies listed on the IDX 流动性、杠杆、盈利能力和经营风险对IDX制造业上市公司股利政策的影响

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.17251

Eskasari Putri, Bunga Naifa Ardiningrum, Nursiam Nursiam

{"title":"The Influence of Liquidity, Leverage, Profitability and Business Risk on the Dividend Policy of Manufacturing Companies listed on the IDX","authors":"Eskasari Putri, Bunga Naifa Ardiningrum, Nursiam Nursiam","doi":"10.23917/reaksi.v7i2.17251","DOIUrl":"https://doi.org/10.23917/reaksi.v7i2.17251","url":null,"abstract":"Dividend policy concern the issue of the use of profits that are the right of sharelohders, these profits can be divided as dividends or held for reinvestment. This study aims to determine the effect of liquiditu, leverage, profitability, and business risk on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study are manufacturing companies totaling 116 companies. The sampling technique used was purposive sampling so as to obtain as many as 40 samples of companies in rhe food and beverage sub-sector manufacturing companies. The data collection method used s documentary data, with data in the form of financial reports obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. Based on the result of the analysis, it shows that partially liquidity and profitability have a significant negative effect on dividend policy, while leverage and business risk have a significant positive effect on dividend policy in manufacturing companies on Indonesia Stock Exchange for the 2016-2019 period.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115006556","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

Analysis of Factors Affecting The Implementation of Social and Environmental Responsibility Disclosure in Property, Real Estate, and Construction Companies Listed on The Indonesia Stock Exchange 2015- 2020 2015- 2020年印尼证券交易所房地产和建筑上市公司社会和环境责任披露实施影响因素分析

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI: 10.23917/reaksi.v7i2.20040

Lintang Kurniawati, Nur Kholis, M. Mujiyati

引用次数: 1