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All Journal Owner : Riset dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Dinamika Eduvest - Journal of Universal Studies
Relasari, Relasari
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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Pengaruh Tax Avoidance dan Manajemen Laba terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022 Oktaviani, Novi; Wahyudi, Tertiarto; Relasari, Relasari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5281

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penghindaran pajak dan manajemen laba berdampak pada nilai perusahaan pada perusahaan consumer goods yang terdaftar di BEI dari tahun 2018 hingga 2022. Salah satu jenis penelitian kuantitatif, penelitian ini menguji hipotesis untuk setiap variabel. Penelitian ini menggunakan penarikan sampel dengan teknik purposive atau authoritative sampling; jumlah sampel perusahaan yang diambil dalam penelitian ini adalah 31 perusahaan, yang telah diamati selama 5 tahun. Penelitian ini menggunakan data kuantitatif yang diolah dari Bursa Efek Indonesia (BEI). Uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis digunakan untuk menguji hipotesis yang dimiliki. Analisis dilakukan menggunakan program statistik IBM SPSS. Hasil penelitian menunjukkan bahwa penghindaran pajak dan manajemen laba yang baik dapat memengaruhi nilai perusahaan. Dengan demikian, adanya penghindaran pajak dan manajemen laba yang baik dapat memengaruhi nilai perusahaan.
Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia Safitri, Rika Henda; Relasari, Relasari; Aslagar , Tomi; Kalsum, Umi; HS, Rosihan Arief
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2544

Abstract

This research aims to empirically test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that green accounting and capital structure do not have a positive influence on financial performance. Meanwhile, environmental performance and company size have a positive influence on the company's financial performance.
EFEKTIVITAS LEAN SIX SIGMA TERHADAP KINERJA PERUSAHAAN : TINJAUAN LITERATUR SISTEMATIS Agustina, Nunsy; Aryani, Putri Dwita; Gandasari, Nyimas Aulia; Ramadhani, Dwi Putri Andika; Aulia, Syifa Nisa; Relasari, Relasari
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 5 No. 1 (2025): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/x98v1t68

Abstract

This study aims to analyze the effectiveness of  Lean Six Sigma implementation on company  performance in the manufacturing industry sector. The theory used in this study is contingency theory. Researchers examined 21 articles with a time span of 2020-2025 taken from the Scopus, PubMed and Google Scholar databases through Publish or Perish (PoP) software. The results of the study show that Lean Six Sigma with the DMAIC methodology has a significant impact on increasing operational efficiency, reducing production defects, and improving output quality in the manufacturing industry. Each stage of DMAIC uses various tools designed to identify, analyze, and resolve problems in the production process. 
The Fair Value Measurement of Biological Assets, Disclosure of Biological Assets and Financial Performance: The Moderating Effect of Managerial Ownership Warsini, Warsini; Ferina, Ika Sasti; Relasari, Relasari
Eduvest - Journal of Universal Studies Vol. 4 No. 11 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i11.49956

Abstract

This research aims to investigate the impact of the measurement and disclosure of biological assets on financial performance, and how this relationship is moderated by managerial ownership. Using signaling and agency theory as the theory as the theoretical foundation, the study used a sample size of 22 agricultural companies listed on the Indonesia Stock Exchange (IDX), with an observation period of 2019-2022. Panel data regression analysis was used in the study with a quantitative descriptive approach. The results show that the measurement of biological assets measured by fair value has a significant positive effect on financial performance. Other result shows an insignificant relationship between biological assets disclosure and financial performance. Regarding the moderating effect, the results demonstrate that managerial ownership significant moderating effect on the relationship between the measurement of biological assets and financial performance; meanwhile managerial ownership insignificant moderating effect on the relationship between biological assets disclosure and financial performance.
Co-Authors Agustina, Nunsy Aryani, Putri Dwita Aslagar , Tomi Aulia, Syifa Nisa Gandasari, Nyimas Aulia HS, Rosihan Arief Ika Sasti Ferina, Ika Sasti Oktaviani, Novi Ramadhani, Dwi Putri Andika Rika Henda Safitri, Rika Henda Tertiarto Wahyudi Umi Kalsum Warsini Warsini