Article Per Year (5 Year)
p-Index From 2020 - 2025
5.554
P-Index
This Author published in this journals
All Journal International Conference on Law, Business and Governance (ICon-LBG) JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun EKUITAS (Jurnal Ekonomi dan Keuangan) The International Journal of Business Review (The Jobs Review) Maker: Jurnal Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Manajemen Universitas Bung Hatta Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Journal of International Conference Proceedings Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Economics, Business, Accounting & Society Review e-Jurnal Apresiasi Ekonomi Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Adpebi Science Series Jurnal Akuntansi dan Governance Andalas Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Elvira Luthan
Universitas Andalas
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
The Evolution of Behavioral Accounting Research: A 25-Year Bibliometric Analysis Pondrinal, Muhammad; Wahyudi, Rahmat; Luthan, Elvira
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.184

Abstract

The development of accounting science increasingly highlights the strong interconnection between technical aspects and human behavior in decision-making, giving rise to the field of Behavioral Accounting. This study aims to analyze research trends in Behavioral Accounting using a bibliometric approach. The method employed is bibliometric analysis based on publication data from the Dimensions database for the period 2000–2024, with scientific mapping visualized using VOSviewer software. The analysis covers 6,109 peer-reviewed journal articles selected through relevant keywords, including bibliographic coupling by country, institution, journal, publication, and keyword co-occurrence. The results reveal that the United States is the dominant contributor in terms of publication volume and collaborative strength, followed by the United Kingdom, Australia, and Canada. Harvard University and the University of California, Los Angeles are identified as the most productive institutions, while Behavioral Research in Accounting emerges as the leading journal in this field. The publication by Libby (2002) holds a central position, serving as a key theoretical reference and bridging various generations of literature. These findings underscore that the academic landscape of Behavioral Accounting remains largely dominated by developed countries and prominent institutions, while developing countries such as Indonesia need to improve publication quality and enhance international collaboration. The implication of this study is the provision of a comprehensive knowledge map that can serve as a foundation for future research direction and foster broader engagement from the global academic community in the advancement of Behavioral Accounting.
Determinants of Audit Delay: Evidence From the Indonesia Stock Exchange Adelia, Fina; Luthan, Elvira
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7333

Abstract

The current era, characterized by rapid changes in business dynamics and financial regulations, demands a deep understanding of audit delay. This study aims to empirically test and analyze the effect of audit fees, profitability, audit tenure, audit opinions, and audit committee expertise on audit delay. The sample used was 96 observations consisting of property and real estate sector companies listed on the Indonesia Stock Exchange during 2019 to 2022. Then the data was analyzed using the classical assumption method and multiple linear regression. The results of this study indicate that audit fees and audit tenure do not have a significant effect on audit delay, while profitability, audit opinions, and audit committee expertise have a negative effect on audit delay. This study expands the literature by adding testing on variables that have not been widely studied in the causes of audit delay. The implications of this study are expected to provide more recent insights to companies and professionals regarding several factors that can cause audit delays.
Peran Profitabilitas dalam Memoderasi Kebijakan Deviden dan Struktur Modal Terhadap Nilai Perusahaan: Bukti Negara Asean Fitriyanthi, Dini; Luthan, Elvira
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7358

Abstract

ASEAN is one of the fastest growing regions in the world in 2023, but economic growth in this country is likely to decline compared to 2022. This is due to the worsening global economic conditions and monetary policy. This economic growth often has a negative impact on the value of the company, so efforts are needed that can support the company's value to be achieved optimally, one of which is by analyzing the dividend policy and capital structure factors in influencing the firm's value. This study aims to analyze and provide empirical evidence of the influence of dividend policy and capital structure on firm value with profitability as a moderation. This study uses secondary data in the form of financial reports of ASEAN companies listed on the Stock Exchange based on Refinitiv Eikon for 2019-2023. The population of this study is all ASEAN countries, the sample obtained is 2,071 data, 727 companies from 6 ASEAN countries. The results of this study prove that (1) dividend policy has a significant negative effect on firm value (2) capital structure does not have an effect on firm value (3) profitability does not moderate dividend policy on firm value (4) profitability moderates capital structure on firm value. The results of this study provide important insights for companies and investors in making decisions regarding dividend policy and capital structure. Companies need to carefully consider factors such as investment opportunities, profitability, and risk before determining dividend policy and capital structure. Investors also need to conduct a careful analysis of these factors before making investment decisions.
Analisi Pengaruh Modal Intelektual, Pengungkapan Modal Intelektual dan Modal Kerja Terhadap Kinerja KeuanganAnalisi Pengaruh Modal Intelektual, Pengungkapan Modal Intelektual dan Modal Kerja Terhadap Kinerja Keuangan: Analisi Pengaruh Modal Intelektual, Pengungkapan Modal Intelektual dan Modal Kerja Terhadap Kinerja Keuangan Luthan, Elvira
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 2 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.60

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Modal Intelektual, Pengungkapan Modal Intelektual dan Modal Kerja terhadap Kinerja Keuangan. Modal intelektual menggunakan VAIC sebagai indikator untuk mengukur efisiensi dari modal intelektual. Pengungkapan modal intelektual diukur dengan index pengungkapan modal intelektual, dan modal kerja menggunakan WCT atau perputaran modal kerja sebagai indikator untuk mengukur efisiensi dari modal kerja sedangkan kinerja keuangan diukur dengan menggunakan ROA dan ROE. Populasi penelitian ini adalah perusahaan sektor perdagangan jasa dan investasi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Berdasarkan kriteria sampel yang telah ditetapkan, diperoleh sampel 136 perusahaan. Alat analisis dengan model regresi linier berganda dan semua data sudah lolos uji asumsi klasik. Hasil dari penelitian menyimpulkan modal intelektual, pengungkapan modal intelektual dan modal kerja berpengaruh signifikan terhadap kinerja keuangan yang diukur dengan ROA dan ROE. Temuan tersebut mengimplikasikan bahwa kedua jenis modal dalam penelitian ini, walau berbeda secara konsep, berpengaruh terhadap kinerja keuangan perusahaan. Riset ini memberikan konstribusi dalam hal pengembangan literatur manajemen keuangan dan masukan untk praktisi bisnis.
Co-Authors Adelia, Fina Adi Wiratno Adinda Solida Ali Nursal Amy Fontanella Anggita Primasari Anggita Primasari Annisa Rahman Anwar, Khairil Ardiany, Yuli Asniati Bahari Aufa Fikhriah Aufa Fikhriah Bahari, Asniati Baja Lodhrakentjana Ciseta Yoda, Tilawatil Damayanti, Elok Dwinanda, Vioni Putri Ekaputra, Eri Gas Eri Gas Ekaputra Esti Rahmaningsih, Dwi Fanny Ramadhani Fathdilla Sirti Oksiltayuri Fatma, Yuni Fauzan Misra Fitriyanthi, Dini Gusmini Hairaty, Ety Hamidi, Masyuri Harmayuni, Vella Hidayat, Danny Hujnir, Putri Arinda Ilmainir, Ilmainir Indar Khaerunnisa Irma Suryani Indra Jonhar Jonhar Khanh, Varhanno Khallifhatul Lasti Yossi Hastini Lasti Yossi Hastini Lodhrakentjana, Baja Marta, Nike Martina Lifati Lofa Mazelfi, Ihsani Muhammad Irfan Niki Lukviarman, Niki Nini Sofriyeni Nini Syafriyeni Novfirman Novita Sari Nur Octasari Lisadi Oktavia, Fitriyeni Oktavianus Oktavianus Ona Guserike Afner, Synthia Pondrinal, Muhammad Rahma Dewi Rahmadoni, Jefril Rahmat Kurniawan Resca Caesar Resti Resca Caesar Resti Rida Rahim Riza Reni Yanti Salsabila Tizmi Salsabila Tizmi Sari Fadillah Savira Nurul Hayuni Savira Nurul Hayuni Silmi Silmi Sri Daryanti Zen Sri Dewi Edmawati Syahril Ali Tafdil Husni Tafdil Husni Vella Harmayuni Velsi, Adhynia Viona Azzahra Vitrya Qurratu Ayuni Khanh Vitrya Qurratu Ayuni Khanh Wahyudi Rahmat Warnida Warnida Yoppi Lisyadi Oktavianus Yulia Hendri Yeni Yurniwati Yurniwati