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Riset Akuntansi dan Keuangan Indonesia
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  This is an Open Access Journal Open Access journal
ISSN (Print) 1411-6510 - ISSN (Online) 2541-6111
Published by Universitas Muhammadiyah Surakarta Homepage  [19 journals]

    • Authors: Mujiyati Mujiyati, Fitria Riski Rohmawati, Wahyu Hening Ririn
      Pages: 1 - 12
      Abstract: This study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta. The variables used in this study are the dependent variables, namely the perception of ethics on tax evasion, while the independent variables used Are justice, taxation systems, discrimination, the quality of tax services, and the possibility of fraud detection.The sample in this research is lecturer and student at university muhammadiyah surakarta. Sample collection method used in this research is convenience sampling taken 84 sample lecturer and 100 student sample. The data used in this study is the primary data by using questionnaires. Data analysis in this research is assisted by using SPSS program. Data analysis technique used is multiple linear regression.The result of the research shows that significant at level 0,05 variable of system of taxation to lecturer, discrimination on lecturer and student, and quality of tax service to lecturer and student have significant influence to perception about ethics on tax evasion. While the variable of justice in lecturer and student, system of taxation to student, and possibility of detection of fraud on lecturer and student have no effect and insignificant to perception about ethics of tax evasion. Keywords: ethical perception, tax evasion, justice taxation system, discrimination, quality of tax service, possible fraud detection.
      PubDate: 2018-07-23
      DOI: 10.23917/reaksi.v3i1.5551
      Issue No: Vol. 3, No. 1 (2018)
  • DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real
           Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)

    • Authors: Hafid Byusi, Fatchan Achyani
      Pages: 13 - 28
      Abstract: This research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion.Keywords: opinion shopping, company growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion.
      PubDate: 2018-07-23
      DOI: 10.23917/reaksi.v3i1.5552
      Issue No: Vol. 3, No. 1 (2018)
           TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang
           Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

    • Authors: Ninik Andriani, Nursiam Nursiam
      Pages: 29 - 39
      Abstract: This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of  2013-2015. Population of the research is 117 manufacturing companies listed in Indonesian Stock Exchange of 2013-2015. Sample was taken by using purposive sampling, namely sampling with certain  consideration. Based on the criteria, data sample of 37 manufacturing companies for period of three years were obtained, so that sample was 104 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit tenure, audit rotation and auditor reputation have no influences to the audit quality, and audit fee has significant effect on audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality 
      PubDate: 2018-07-23
      DOI: 10.23917/reaksi.v3i1.5559
      Issue No: Vol. 3, No. 1 (2018)

    • Authors: Siti Hasna Isnaeni
      Pages: 40 - 48
      Abstract: The problem of poverty continues to be a major problem throughout Indonesia's history as a State. The distribution of the poor is also uneven in all regions in Indonesia. In the theory of poverty mentioned that the factors that influence the emergence of poverty problems originated from limitations in terms of economic, whether physical capital (income) or human capital. Therefore, poverty reduction target oriented planning is needed, so that the poverty reduction and economic disparity can be achieved by target. This study aims to analyze the factors that affect poverty and economic inequality to know the characteristics by applying data mining algorithms to determine the grouping of poverty and economic disparities in Central Java in 2015. In the grouping of poverty factors, the object of research that will be used are variables affecting poverty and economic disparity.The group analysis used data mining approach with Kansans and Kohonen Self Organizing Maps (SOM) algorithm.The result of analysis based on WCSS graph and cluster number validation is determined by cluster number 5 with Semarang City as cluster 1, Kudus is in cluster 2, cluster 3 contains 5 cities, in cluster 4 containing 6 districts and 22 other districts are in cluster 5. Keywords: Poverty, Economic Gap, Clustering K-means, Self Organizing Maps (SOM),central java.
      PubDate: 2018-07-23
      DOI: 10.23917/reaksi.v3i1.5566
      Issue No: Vol. 3, No. 1 (2018)

    • Authors: Atika Atika
      Pages: 49 - 57
      Abstract: The purpose of this study is to assess empirically the effect of financing channeled by the Sharia Bank and the profit-sharing rate to GDP growth. With this research is also expected to explain that sharia banks are still new when compared with conventional banking also have an influence on the economy in Indonesia.The material used in this study is the financing variables are funding provided by a party to other parties to support the planned investment both alone and institutions. Financing variables in this research is all financing channeled by syariah bank. The profit-sharing variable is the form of return (the acquisition of business activity) of the investment contract from time to time, uncertain and not fixed on a Sharia bank. The size of the acquisition depends on the results of the business actually obtained by the Sharia bank. As well as the variable GDP (Gross Domestic Product) is the market value of all final goods and services produced within a country within a certain period of time. Data obseration used is data of those variables in the last 11 years that is year 2001 s / d 2011. Data obtained from BPS Indonesia and Bank Indonesia.The data analysis used is classical assumption test which includes: Normality Test, Autocorrelation Test, Heterokedasity Test, Multicolinearity Test besides also using Multiple Linear Regression Test and Partial Test, Simultaneous Significance Test (F statistic Test) and Coefficient of Determination (adjusted ). To test above the researcher using SPSS software program version 16.The result of research got R-Square value 0,666 or 66,6% means that 66.6% of GDP variable can be influenced by financing variable and profit sharing and 33,4% is explained by other variable which not examined. From the calculation proves that the financing channeled by sharia banks has no significant effect to the welfare of the community (seen from GDP growth) while the profit sharing rate has a significant influence on the welfare of the community. Keywords: financing, profit sharing, welfare
      PubDate: 2018-07-23
      DOI: 10.23917/reaksi.v3i1.5568
      Issue No: Vol. 3, No. 1 (2018)

    • Authors: Barbara Gunawan, Riska Yuanita
      Pages: 58 - 70
      Abstract: The research aimed at analyzing the influence of corporate social responsibility towards the financial performance moderated by foreign ownership in mining companies registered in Indonesian Stock Exchange in 2012- 2015. The subjects of the research were mining companies with 8 samples of 32 companies selected by using purposive sampling method. The analysis tool used was Moderator Regression Analysis (MRA).  The research used double regression analysis to test whether or not corporate social responsibility had positive influence towards return on equity, economic value added, and net profit margin. The research also used simple regression analysis to test whether or not foreign ownership moderates the relationship between corporate social responsibility and financial performance. The result of the research showed that corporate social responsibility had a significant influence towards return on equity, economic value added, and net profit margin. However, foreign ownership did not moderate the relationship between corporate social responsibility and financial performance.
      PubDate: 2018-07-23
      DOI: 10.23917/reaksi.v3i1.5608
      Issue No: Vol. 3, No. 1 (2018)

    • Authors: Junaidi I Ketut Patra
      Pages: 71 - 79
      Abstract: Some countries have been faced to corruption stage. Especially developing region, corruption has became a disaster humankind and occur a global issue, because it is very disturbing cycle of the world economy. In many cases corruption related to financial report manipulation. One of the factor fraud rate is accounting have leave religion aspect in their report. A revolution of solution must be born in the globe. to reduces and combating the level of corruption, but on the other hand accounting makes corruption becomes more fertile. This research uses the literature approach and is expected to be one of the concepts for future research in conducting research on the prevention of corruption for accounting sector. Based on literature study we found that the approach to culture and religiosity in Indonesia will be more effective in preventing corruption. This is caused by the people of Indonesia, which consists of many tribes, cultures, beliefs and religions.
      PubDate: 2018-07-23
      DOI: 10.23917/reaksi.v3i1.5609
      Issue No: Vol. 3, No. 1 (2018)

    • Authors: Eskasari Putri, Heppy Purbasari, Meiga Trisna Handayani, Ovi Itsnaini Ulynnuha
      Pages: 80 - 90
      Abstract: This study aims to examine the influence of taxpayer knowledge, understanding of self assessment system, taxpayer income level and easiness in performing tax payment system to awareness of taxation obligation on small and medium business sector. The sample in this research are 44 respondents who are owners of small and medium enterprises located in Central Java region. The results in this study were collected through questionnaires that were processed and analyzed by using multiple regression analysis. The method used in determining the sample in this study is Convenience Sampling. The data quality test used in this research is Pearson Correlation validity test and reliability test using Cronbach Alpha. To test the hypothesis in this study, this study uses adjusted R2 test, F test, and t test. The results of this research data indicate that the knowledge of taxpayers, understanding the self assessment system, and the income level of the taxpayer does not affect the awareness of tax obligations. While the easiness variable in performing tax payment system affect the awareness of tax obligation. Keywords: Knowledge of taxpayer, understanding of self assessment system, income taxpayer level, easiness in performing tax payment system, awareness of taxation obligation.
      PubDate: 2018-07-23
      DOI: 10.23917/reaksi.v3i1.5733
      Issue No: Vol. 3, No. 1 (2018)
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