Riset Akuntansi dan Keuangan Indonesia最新文献

{"title":"Erratum: Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan Dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia","authors":"Z. Zulfikar, M. Mujiyati, Andy Dwi Bayu Bawono, S. Wahyuni","doi":"10.23917/reaksi.v4i3.9409","DOIUrl":"https://doi.org/10.23917/reaksi.v4i3.9409","url":null,"abstract":"Terdapat kesalahan cetak pada versi awal pada artikel https://doi.org/10.23917/reaksi.v4i1.7031.Perbaikan PDF artikel dapat diunduh di laman ini","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123823313","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}

{"title":"LARGE DETERMINANT OF GREENHOUSE GAS EMISSIONS DISCLOSURE IN INDONESIA","authors":"Rohmah Suryani, F. Wijayati","doi":"10.23917/reaksi.v4i2.8545","DOIUrl":"https://doi.org/10.23917/reaksi.v4i2.8545","url":null,"abstract":"The purpose of this study is to examine the influence of corporate governance and financial performance toward th e g reenhouse gases disclosure. Study in the companies listed in Bursa Efek Indonesia (BEI) for the year 2014-2017. This study used secondary data from sustainability report dan company’s annual report. The sampling technique used purposive sampling. Sample of this study consist by 13 companies in four year to 52 companies. Data was analyzed by multiple linier regression. As for data processing using SPSS. The result of this study showed that environmental management system, environmental committee, leverage, and board independence has no effect to greenhouse gases disclosure. While profitability, capital expenditure, company size, and financial slack has effect positive and significant to greenhouse gases disclosure. Keywords: greenhouse gases disclosure, environmental management system, environmental committee, capital expenditure, financial slack.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"21 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129112229","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}

{"title":"LIQUIDITY RISK DISCLOSURE: A REVIEW OF CORPORATE GOVERNANCE","authors":"Shinta Permata Sari, Himmatus Sholikhah","doi":"10.23917/reaksi.v4i2.8723","DOIUrl":"https://doi.org/10.23917/reaksi.v4i2.8723","url":null,"abstract":"Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses. The purpose of this study is to analyze the corporate governance factors that influence liquidity risk disclosure. Its factors are the proportion of independent commissioners, audit committees, managerial ownership, and institutional ownership. The sampling technique used a purposive sampling method in consumer goods industrial classification companies listed on the Indonesia Stock Exchange on 2016-2018. The multiple regression uses to analyze the data. Results indicate that the proportion of commissioners and audit committees have an effect on liquidity risk disclosure, meanwhile managerial ownership and institutional ownership have no effect on liquidity risk disclosure.Keywords: liquidity risk disclosure, the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125529882","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}

{"title":"THE INFLUENCE OF REDUCING RATES AND METHODS OF TAX CALCULATION ON TAXPAYERS COMPLIANCE OF SMALL AND MEDIUM MICRO BUSINESS: EXPERIMENTAL STUDY IN YOGYAKARTA","authors":"Dewi Nawang Wulan, Etik Kresnawati","doi":"10.23917/reaksi.v4i2.8578","DOIUrl":"https://doi.org/10.23917/reaksi.v4i2.8578","url":null,"abstract":"This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future. This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124317639","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}

{"title":"THE BENCHMARK OF INVESTOR DECISIONS TO INVEST IN THE INITIAL PUBLIC OFFERING (IPO)","authors":"Diah Kurniawati, S. Sutrisno","doi":"10.23917/reaksi.v4i2.8543","DOIUrl":"https://doi.org/10.23917/reaksi.v4i2.8543","url":null,"abstract":"This study aims to examine how the influence of benchmarks used by investors in the process of making investment decisions during the IPO. The dependent variable in this study is the investment decision while the independent variable is financial behavior bias consisting of reputation underwriter, CEO reputation, financial statements, representativeness bias, availability bias, overconfidence bias and self control bias. In research using primary data by providing questionnaires to investors who invest during the IPO. The population is investors in Yogyakarta with a sample of 100 respondents taken by purposive sampling method according to the specified criteria. Questionnaires were tested with validity and reliability tests. To test the hypothesis multiple regression analysis is used. The results of this study indicate that reputation underwriters, CEO reputation, financial statements, representativeness bias and availability bias do not affect investment decision making during the IPO process. While overconfidence bias and self control bias have a significant positive effect on investment decision making during the IPO process.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116315519","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}

{"title":"THE EFFECT OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, COMPANY GROWTH, LIQUIDITY, AND PROFITABILITY ON COMPANY VALUE","authors":"Eny Kusumawati, A. Setiawan","doi":"10.23917/reaksi.v4i2.8574","DOIUrl":"https://doi.org/10.23917/reaksi.v4i2.8574","url":null,"abstract":"The purpose of this study is to study the effect of managerial ownership, institutional ownership, company growth, liquidity and profitability on value 65 manufacturing companies in the Indonesian Stock Exchange in the 2015-2017 period. The sampling technique used classic assumption tests and multiple linear regression analyzes with the help of SPSS 22 for windows. The results of the analysis show that: Managerial ownership and profitability affect the value of the company while institusional ownership, company growth, and liquidity do not affect the value of the company .","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126608871","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}

{"title":"THE ANALYSIS OF ACCEPTANCE OF HOSPITAL INFORMATION MANAGEMENT SYSTEM (HIMS) USING TECHNOLOGY ACCEPTANCE MODEL METHOD","authors":"Erma Setiawati, Rina Trisnawati, Ulfi Diana","doi":"10.23917/REAKSI.V4I2.8652","DOIUrl":"https://doi.org/10.23917/REAKSI.V4I2.8652","url":null,"abstract":"The purpose of this study was to determine the acceptance of Hospital Management Information Systems related to accounting transactions using the Technology Acceptance Model (TAM) methode. Constructs in TAM used are Perceived Ease of Use, Perceived Usefulness, Behavior Intention to Use, and Actual Technology Usage. The population in this study were users of systems related to accounting transactions, with a total of 150 people. The sampling technique using the convenience non random sampling method. The data in this study were obtained by distributing questionnaires to 150 respondents. Data analysis using SEM-PLS with WarpPLS 5.0 software. The results showed that Perceived ease of use had an effect on Perceived usefulness and Behavior Intention to Use. Whereas, Perceived Usefulness influences Behavior Intention to Use, and Behavior Intention to Use has an effect on Actual Technology Usage. Keywords: Technology Acceptance Model, Partial Least Square, Hospital Management Information System, Accounting Management System","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125366059","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}

{"title":"THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District)","authors":"T. Triyono, Fatchan Achyani, Mufti Arief Arfiansyah","doi":"10.23917/reaksi.v4i2.8521","DOIUrl":"https://doi.org/10.23917/reaksi.v4i2.8521","url":null,"abstract":"This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management. Keywords : Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123586801","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}

{"title":"THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY)","authors":"Pratomo Cahyo Kurniawan, Fika Azmi","doi":"10.23917/reaksi.v4i2.8552","DOIUrl":"https://doi.org/10.23917/reaksi.v4i2.8552","url":null,"abstract":"This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"147 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132150284","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}

{"title":"DETERMINAN MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA","authors":"Eny Kusumawati","doi":"10.23917/REAKSI.V4I1.6935","DOIUrl":"https://doi.org/10.23917/REAKSI.V4I1.6935","url":null,"abstract":"This study aimed to analyze the effect of nonfinantial and finantial to earnings management companies are included in the manufacturing company listed on the Indonesia Stock Exchange for the period 2014 until 2016. The finantial included leverage, free cash flow, profitability, tax planning, firm size and nonfinantial included managerial ownership, institutional ownership, independent board of commissioner, audit committee, audit quality. Measuring the earnings management used a discreationary accrual model. There were 120 companies taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that managerial ownership, institutional ownership, independent board of commissioner, and tax planning had no significantly effect on the earnings management. The audit committee, leverage, free cash flow, profitability, audit quality and firm size had significantly effect on the earnings management.  Keywords: finantial, non finantial, earning management","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115022908","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}