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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Economic Reviews Journal Jurnal Riset Ekonomi dan Akuntansi Detector: Jurnal Inovasi Riset Ilmu Kesehatan Al-Zayn: Jurnal Ilmu Sosial & Hukum Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Rudy Kurniawan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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Analisis Literasi Keuangan dan Perilaku Keuangan terhadap Pengelolaan Keuangan Pribadi dan Uji Beda Antar Semester pada Mahasiswa Akuntansi FEB UNTAN Lutfi Amin; Rudy Kurniawan; Ira Grania Mustika
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i2.4219

Abstract

This study aims to analyze the influence of financial literacy and financial behavior on personal financial management and to examine the differences in financial literacy, financial behavior, and personal financial management among accounting students across semesters at the Faculty of Economics and Business, Universitas Tanjungpura. This research employed a quantitative approach using descriptive and verificative methods. Data were collected through questionnaires distributed to 118 respondents consisting of 30 second-semester students, 34 fourth-semester students, and 54 sixth-semester students. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and the Kruskal-Wallis test with the assistance of IBM SPSS Statistics 27. The results showed that financial literacy and financial behavior have a positive and significant effect on students’ personal financial management. Furthermore, the Kruskal-Wallis test indicated that there were no significant differences in the levels of financial literacy, financial behavior, and personal financial management among second-, fourth-, and sixth-semester students.
Peran Good Corporate Governance dan Leverage dalam Menjelaskan Kinerja Keuangan Perusahaan Perkebunan Kelapa Sawit Muhammad Rizki Hartanto; Angga Permadi Karpriana; Rudy Kurniawan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2607

Abstract

Financial performance is important for assessing the ability of palm oil plantation companies to manage assets, corporate governance, and financing decisions. This study examines the effect of independent commissioners, board of directors, audit committee meeting frequency, and leverage on the financial performance of palm oil plantation companies listed on the Indonesia Stock Exchange during 2022–2025, with firm size as a control variable. This quantitative study uses secondary data from annual reports and financial statements. Purposive sampling resulted in 22 companies and 88 balanced-panel observations. Financial performance is measured by Return on Assets (ROA), while panel-data regression is estimated using EViews. The Fixed Effect Model is selected based on model selection tests, with robust standard errors applied to the final estimation. The results indicate that independent commissioners, board of directors, and audit committee meeting frequency do not significantly affect ROA. Leverage has a negative and significant effect on ROA, while firm size has a positive and significant effect. The model is jointly significant, with an Adjusted R-squared of 76.61%. These findings indicate that financing structure and firm scale are important factors associated with financial performance, whereas the quantitative corporate governance mechanisms examined do not show a significant relationship with ROA.
Co-Authors Acparel Ganesa Islami Pasha Adinda Mahesa Ayu Adithya Pratama Agung Permadi Aisa Rosa Ananda Meylisha Andi ilham ARISKA, IIS Aulia Salma Novita Hasanah cantika Davit Saputra Desi Nurmasari Dewi Indiastuti Dinda Triyani Fadillah Nur Habibah M Fatur Aryatama Fitri Wahdaniyah Fitriah Fitriah Fitrini Fitrini Haniifa Rahmah Inasyah Mutia Putri Intan Emi Putri Ira Grania Mustika Karpriana, Angga Permadi Keysha Mutia Ranandityas Leni prawitasari Lidya Shela Agustin Lisya Septiani Putri Lutfi Amin Maharani Safitri Mellys Wahyuni Muhammad Fajri Muhammad Rizki Hartanto Nadya Difriana Nazhifa Mulya Kinasih Neneng Prihasti Nesya Dwi Ramadhani Nurul Kalima Ochi Ramadhanti Pratama, Ahmad Yusuf Rafles Ginting Rika Maryam Safriandi Safriandi septiani Shalsa Badisyafitri Sholihah, Nur Arifatus Suci Maharani Suci Wahyu Fajriani Susanto, Veronica Nessie Umiaty Hamzani Venny Salsabela Wijaya Vini Anggun Pratiwi Widyawati Hafsari