Vol 6, No 1 (2021)

Riset Akuntansi dan Keuangan Indonesia

DOI: https://doi.org/10.23917/reaksi.v6i1

Table of Contents

Articles

Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk
Verani Carolina   Maranatha Christian University, Indonesia
PDF
05 - 12
The Impact of Director’s Multiple Positions on Investment Efficiency Decisions
Elysabet Christy Diandra Selano   Airlangga University
PDF
13 - 21
Corporate Social Responsibility and Firm Value with Profifitability, Firm Size, Managerial Ownership, and Board of Commissioners as Moderating Variables
Eko Sugiyanto   Universitas Muhammadiyah Surakarta,
Rina Trisnawati   Universitas Muhammadiyah Surakarta,
Eny Kusumawati   Universitas Muhammadiyah Surakarta
PDF
22 - 30
Prophetic Accounting: Disquiet in The Era of Postmodernism
Banu Witono   Universitas Muhammadiyah Surakarta, Indonesia,
Kurnia Rina Ariani   Universitas Muhammadiyah Surakarta,
Rita Wijayanti   Universitas Muhammadiyah Surakarta
PDF
31 - 41
Perplexity in Accounting Conservatism: a Critical Review
Fuad Hudaya Fatchan   Sebelas Maret University, Indonesia,
Ari Kuncara Widagdo   Sebelas Maret University, Indonesia
PDF
42 - 53
Exploration Study of Sharia Corporate Governance Disclosure on Bank Annual Report of Sharia Business Unit
Zulfikar Zulfikar   Universitas Muhammadiyah Surakarta, Indonesia,
Heppy Purbasari   Universitas Muhammadiyah Surakarta, Indonesia,
Dewita Puspawati   Universitas Muhammadiyah Surakarta, Indonesia
PDF
54 - 65
The Influence of Moral Character And Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable
Betri Betri   Universitas Muhammadiyah Palembang, Indonesia,
Etty murwaningsih   Universitas trisakti, Indonesia
PDF
66 - 77
Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting
Eny Kusumawati   Universitas Muhammadiyah Surakarta, Indonesia,
Ika Putri Yuliantoro   Universitas Muhammadiyah Surakarta, Indonesia,
Eskasari Putri   Universitas Muhammadiyah Surakarta, Indonesia
PDF
78 - 93
Rebudgeting in Local Governments: From Organizational Features to Political Variables
Rachmad Chartady Google Scholar  University Sebelas Maret, Indonesia
94 - 104
The Effect of The Carbon and Environmental Performance on Sustainability Report
Maya Indriastuti   Universitas Islam Sultan Agung, Indonesia
PDF
105 - 116