Riset Akuntansi dan Keuangan Indonesia

Riset Akuntansi dan Keuangan Indonesia issued by the Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta. Riset Akuntansi dan Keuangan Indonesia is published in April, September, and December. Riset Akuntansi dan Keuangan Indonesia is a medium of communication for the scientific work is mainly related to the field of study of accounting and finance.

Accredited Ranking 2 : 21/E/KPT/2018; 9 Juli 2018

Prospective authors should consult the author guidelines prior to submitting their works. All submissions are double blind reviewed by peer reviewers.

Visit also our colleague Journal of Accounting and Investment (Accredited Ranking 2) and Jurnal Reviu Akuntansi dan Keuangan (Accredited Ranking 2).

Journal Identity

Journal Name	:	Riset Akuntansi dan Keuangan Indonesia
Journal Abreviation	:	REAKSI
ISSN (Print)	:	1411-6510
ISSN (Online)	:	2541-6111
Publisher	:	Department of Accounting Universitas Muhammadiyah Surakarta
Editorial Address	:	Jl. Ahmad Yani, Pabelan, Kartasura, Surakarta 57162
Email	:	reaksi@ums.ac.id
First Published Year	:	2002

Announcements


We Are Moving: We are migrating to OJS 3!
For Your Info: REGISTER JOURNAL Migration from OJS 2 to OJS 3 Dear Respected Readers, Authors, Editors, and Reviewers. Starting from the Edition of Volume 8 Number 2, Sept 2023 onwards, the REGISTER JOURNAL has moved its web page from OJS 2 Register Journal to the new one OJS 3 Register Journal https://journals2.ums.ac.id/index.php/reaksi
Posted: 2023-07-14

Call For Papers Riset Akuntansi dan Keuangan Indonesia - Volume 8 Nomor 2 Tahun 2023

Posted: 2023-07-14

Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia

Articles

	The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability Hanny Purnomo Department of Accounting, Faculty of Business and Economic, University of Surabaya, Rizky Eriandani Department of Accounting, Faculty of Business and Economic, University of Surabaya 10.23917/reaksi.v8i1.21349	PDF 1-11
	Eco-Efficiency and Financial Performance: An Evidence from Indonesian Listed Company Rochmawati Daud Accounting Program, Faculty of Economic, University Sriwijaya, Indonesia, Inten Meutia Accounting Program, Faculty of Economic, University Sriwijaya, Indonesia, Emylia Yuniarti Accounting Program, Faculty of Economic, University Sriwijaya, Indonesia 10.23917/reaksi.v8i1.21606	PDF 12-22
	The Triple Bottom Line Accounting from Scientia Sacra Perspective Nur Astri Sari Accounting Department, Universitas Lambung Mangkurat, Indonesia, Yuni Shara Universitas Muslim Nusantara Al Washliyah, Indonesia, Sri Isnawati Universitas Airlangga, Indonesia, Novrys Suhardianto Universitas Airlangga, Indonesia 10.23917/reaksi.v8i1.20893	PDF 23-31
	Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020) Risma Talia Saputri Diponegoro University, Indonesia, Rr. Sri Handayani Diponegoro University, Indonesia 10.23917/reaksi.v8i1.20702	PDF 32-47
	Evaluation of Capability Improvement of Government Internal Control Apparatus Muhammad Yusup Master of Accounting, Faculty of Economics and Business, Universitas Indonesia, Indonesia, Yan Rahadian Master of Accounting, Faculty of Economics and Business, Universitas Indonesia 10.23917/reaksi.v8i1.21241	PDF 48-62
	Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk? Verani Carolina Bachelor Program in Accounting, Faculty of Business, Maranatha Christian University, Indonesia, Yuliana Gunawan Bachelor Program in Accounting, Faculty of Business, Maranatha Christian University, Indonesia, Ranesa Tedya Bachelor Program in Accounting, Faculty of Business, Maranatha Christian University, Indonesia 10.23917/reaksi.v8i1.21687	PDF 63-71
	Accounting Conservatism: Gender Diversity Accounting Conservatism: Gender Diversity and Educational Background on the Board of and Educational Background on the Board of Directors and Commissioner Banu Witono Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Widowati Dian Permatasari Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Dewita Puspawati Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia 10.23917/reaksi.v8i1.22641	PDF 72-82
	Analysis of Factors Affecting Auditor Switching Nursiam Nursiam Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Dedy Yana Purwana Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indah Permata Dewi Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta 10.23917/reaksi.v8i1.22642	PDF 83-92
	How About Good Corporate Governance, How About Good Corporate Governance, Size, Leverage, Financial Performance Mujiyati Mujiyati Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Ovi Itsnaini Ulynnuha Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta 10.23917/reaksi.v8i1.22643	PDF 93-99
	Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Andy Dwi Bayu Bawono Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Noer Sasongko Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Mustofa Mustofa Student of Accounting Magister Post Graduate School Muhammadiyah University Surakarta 10.23917/reaksi.v8i1.22644	PDF 100-110