Vol 8, No 1 (2023)

Riset Akuntansi dan Keuangan Indonesia

DOI: https://doi.org/10.23917/reaksi.v8i1

Table of Contents

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
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
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
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
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
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
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
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
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
PDF
93-99
Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian
Andy Dwi Bayu Bawono Google Scholar  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
PDF
100-110