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Riset Akuntansi dan Keuangan Indonesia
SINTA 2
ISSN 2541-6111 · Muhammadiyah University Press · 243 articles in the index
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Journal Article
Stickiness of Operating Expense in Asset, Liability, and Income Activities: Evidence from Indonesia
Understanding cost behavior is crucial in accounting management. Sticky costs literature discusses the responsiveness of costs to profits. This study examines the effect of operating expenses, including rental expenses, advertising, R&D, SG&A, and COGS, on operating income, operating assets, and…
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Journal Article
Understanding Income Taxpayer Behaviour and Professional Zakat Compliance Through a Transcendental Phenomenological Lens
This study aims to find the meaning or interpretation of what has been conveyed by the Income Taxpayer Article 21 and the obligation of professional zakat. The determination of informants was carried out using the purposive sampling method. This study uses an interpretive paradigm with a…
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Journal Article
Green Finance and Competitiveness in Fintech Adoption: Digital Transformation and Sustainability in Indonesian Banks
The increasing global focus on sustainability is prompting organizations to integrate financial technology (Fintech) solutions to increase their sustainability outcomes. This research seeks to explore the intermediary role of green finance and competitiveness, along by the moderating influence of…
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Journal Article
Cultural Influences on Tax Perceptions and Compliance in Rural Timor
This study examines local wisdom and people's attitudes towards taxes in Kefamenanu, East Nusa Tenggara, focusing on how cultural values influence people's views on tax obligations. Through in-depth interviews with informants from five different tribes, it was found that people's local wisdom…
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Journal Article
Big Data Analytics Skills for Future Accountants
Big data analytics technology has changed the landscape of the labour market, including in the field of accounting. This study examines the influence of hard and soft skills of big data analytics on three dimensions of employability: human capital, individual attributes, and career development in…
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Journal Article
Extending of TAM Model in E-Filing Adoption
Digitalization and modernization supported by the development of the internet provide important value for the tax sector and taxpayers. This not only affects awareness and compliance but also its relevance to state revenue. Therefore, commitment to the adoption of e-filing is important. The purpose…
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Journal Article
The Effect of ESG Controversy on Firm Value in Southeast Asia with Analyst Coverage As A Moderating Variable
This study examines the impact of ESG (Environmental, Social, and Governance) controversies on firm value in Southeast Asia, with analyst coverage as a moderating variable. Using 1,255 observations from non-financial public companies listed on Southeast Asian stock exchanges during 2019–2023, the…
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Journal Article
Model Determining the Success of Sustainability Report Disclosure in Indonesia
This study aims to analyze the effect of profitability, leverage, liquidity, company size, corporate governance, environmental performance, and media exposure on sustainability reports. The research method used is regression analysis with secondary data obtained from the Company's annual and…
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Journal Article
Good Corporate Governance Modeling on Opportunistic Behavior - Related Party Transaction
This study aims to examine the role of good corporate governance in influencing the relationship between family ownership, institutional ownership, and political connections with related party transactions (RPT). The research method uses a quantitative approach with secondary data. Samples using…
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Journal Article
Does The Disclosure of Carbon Emissions and Green Investment Affect Corporate Financial Performance (A Case Study of The Mining and Energy Subsectors)
The purpose of the study is to provide empirical evidence on the influences of carbon emission disclosure (CED) and green investment (GI) on financial performance (FP), as well as the impact of GI on CED. The research population consisted of companies in the mining and energy subsectors listed on…
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Journal Article
The Effect of Corporate Financial Performance, Firm Size, and Firm Age on Firm Value with Climate Change Disclosure as a Moderator
This study investigates the effect of corporate financial performance, firm size, and firm age on firm value with the implementation of climate change disclosures as a moderating variable, utilizing stakeholder theory. Climate change disclosure (CCD) as recommended by the Task Force on…
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Journal Article
The Effect of Carbon Emissions on Earnings Quality with The Moderation of Gender Diversity in Indonesia
This study analyzes the impact of carbon emissions on earnings quality, examining how gender diversity on corporate boards moderate this relationship. Using panel data regression with Moderated Regression Analysis (MRA), the study investigates companies from high-carbon sectors listed on the…
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Journal Article
The Influence of ESG Performance on Cost of Debt : The Moderating Role of Agency Cost
This study examines the relationship between ESG (Environmental, Social, and Governance) performance and the cost of debt, with agency cost as a moderating variable. Using panel data from companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2023, this research employs panel…
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Journal Article
Digital Transformation and Bank Performance: The Moderating Role of Risk in Indonesian Commercial Banks
This study analyzes the effect of digital transformation on the performance of Indonesian commercial banks, with financial risk measured by the Z-Score as a moderating variable. Using panel data regression on 21 listed banks from 2019 to 2023, the findings reveal that digital transformation has a…
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Journal Article
Stocks vs Mutual Funds in An Election Year: Which is More Profitable?
This study analyzes the reaction of stock markets and mutual funds to political events using a sample of 15 countries that held elections. In general, we document the returns before and after the elections and use t-test to determine the effect and f-test to measure the volatility of both. The…
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Journal Article
Between Strategy and Governance: Which Matters More in Driving Tax Disclosure?
This study aims to examine the effect of tax planning, board of commissioners size, and independent commissioners on tax disclosure among manufacturing firms in Indonesia. The research employed a quantitative approach using panel data regression with 38 firm-year observations from 19 listed…
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Journal Article
The Effect of Carbon Performance on Firm Value and Moderating Role of Ownership Concentration and Public Visibility
With the increasing awareness of stakeholders and climate change issues, companies increasingly tries to manage their emissions. This study aims to examine how carbon emissions performance effects firm value and to examine the moderating role of ownership concentration and public visibility. This…
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Journal Article
Business Strategic Orientation and Banking Profitability: The Moderating Effect of Accounting Information Systems
The primary objective of this study is to examine the effect of business strategic orientation on organizational profitability. In addition, this study investigates the moderating role of the Accounting Information System (AIS); its dimensions of aggregation (AISA), integration (AISI), and…
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Journal Article
Examining The Impact of Islamic Corporate Governance, Doctoral-Level Sharia Supervisory Board, Sharia Compliance, and Board of Commissioners on Fraud Mitigation in Corporate Settings
ACFE Indonesia in 2025 confirmed that most of the surveyed cases occurred because internal employees exploited weak controls. Employees who committed fraud occurred at all levels, namely operational staff/employees were most involved, especially in the procurement function with 29.3 cases…
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Journal Article
Determinants of Tax Avoidance from a Financial Perspective
Tax avoidance refers to efforts by taxpayers to reduce tax liabilities by exploiting loopholes in tax regulations. This practice is legal and does not conflict with existing rules. This study aims to analyze financial determinants of tax avoidance, including liquidity, profitability, thin capital…