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ISSN: 2088-0685    frecuency : 4   format : Electrónica

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Volume 10 Number Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan

15 articles in this issue 

Agustin Dwi Haryanti,Firda Ayu Amalia,Eny Suprapti

This study aims to empirically prove the influence of the Specific Anti Avoidance Rule (SAAR), namely transfer pricing, thin capitalization, controlled foreign corporations (CFCs), the use of tax heaven countries, and treaty shopping on tax avoidance. SAA... see more

Pags. 1 - 8  

Ahmad Juanda,Fathiya Rachmasari

This research aims to determine the effect of company size, profitability and liquidity on corporate internet reporting timeliness which is focused on manufacture companies that listed on Indonesia Stock Exchange (IDX). Population of this study uses manuf... see more

Pags. 9 - 19  

Arintyas Kristi Artati,Suzy Noviyanti

Fraud risk assessment is an important part of the audit process and one of the toughest challenges faced by auditors. In considering fraud risk assessment, fraud models and risk preferences can influence auditor’s decisions. This study uses a 2x2 between-... see more

Pags. 20 - 37  

Binar Arum Nurmawati,Aulia Fuad Rahman,Zaki Zaki Baridwan

The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population i... see more

Pags. 38 - 52  

Gatot Soepriyanto,Arfian Zudana,Priti Siwa Linggam

This study aims to investigate the involvement of Indonesian firms in tax haven jurisdiction and their corporate tax avoidance activities. Employing Indonesian companies listed in the Indonesia Stock Exchange and the ICIJ Offshore Leaks Database from 2005... see more

Pags. 53 - 63  

Idah Zuhroh

The study aims to analyze how banking stock prices response to GDP, inflation and exchange rate in the Indonesia Stock Exchange (IDX) and Hong Kong Stock Exchange (HKEX). For this purpose a panel data of of seven listed bank’s company in each country... see more

Pags. 64 - 78  

Ika Puspita Kristianti,Deranika Ratna Kristiana

The purpose of this study is to analyze the different level of moral reasoning ability in the accounting profession, measure individual ethical behavior using an experimental approach of hypothetical situations, and empirically test the influence of locus... see more

Pags. 79 - 92  

Ike Arisanti

This study aims to detect herding behavior in the Southeast Asian capital market after the announcement of the fed fund rate in 2018. The population used in this study are all companies listed on the Indonesia, Malaysia, Thailand, Vietnam, Philippines sto... see more

Pags. 93 - 102  

Jonathan Wiyarta Setiawan,Intiyas Utami,David Adechandra Ashedica Pesudo

Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblow... see more

Pags. 103 - 114  

Muhammad Haris,Muhammad Iqbal,Puji Hadiyati

ABSTRACTThe purpose of this study is to analyze the synergy between sharia bank and fintech to effort and develop micro, small and medium enterprises (MSMEs) in Indonesia. Data and information were obtained through interview to expert respondents in their... see more

Pags. 115 - 126  

Musyafa Al Farizi,Ardian Widiarto,Alvianita Gunawan Putri,Septian Yudha Kusuma,Mella Katrina Sari

This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos... see more

Pags. 127 - 135  

Nur Endah,Tarjo Tarjo,Siti Musyarofah

To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governa... see more

Pags. 136 - 149  

Siti Nur Azizah,Septiana Mukaromah

The result was aimed to prove it empirically the effect of financing murabahah, profit sharing financing, intellectual capital, and Non Performing Financing (NPF) on financial performance. The sample in this study was registered sharia banking at the Fina... see more

Pags. 150 - 160  

Surya Handika Putratama,Syaiful Ali

Industri layanan kesehatan secara luas menggunakan produk-produk Sistem Informasi Manajemen Rumah Sakit (SIMRS) tidak berbayar/open source sebagai alternatif dari produk-produk SIMRS komersial. Tujuan dari penelitian ini adalah untuk mengidentifikasi fakt... see more

Pags. 161 - 176  

Yessy Aryanti Lestari

One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do  more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, inclu... see more

Pags. 177 - 191