cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
David H.M. Hasibuan
Contact Email
davidhasibuan@ibik.ac.id
Phone
+62251-8337733
Journal Mail Official
ejournal@ibik.ac.id
Editorial Address
Institut Bisnis dan Informatika Kesatuan Bogor Jalan Ranggagading No. 1 Bogor 16123
Location
Kota bogor,
Jawa barat
INDONESIA
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : -     EISSN : 26567113     DOI : https://doi.org/10.35212/277621
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah independen untuk Dosen dan Peneliti di bidang Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM IBI Kesatuan Bogor. Diterbitkan dua kali dalam putaran, pada bulan Maret dan September. Jurnal ini menerbitkan hasil penelitian terapan / aplikasi dalam bidang ekonomi, akuntansi dan bisnis dalam arti luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
 1   2 
Search results for , issue "Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis" : 13 Documents clear
LINKING ACCOUNTABILITY TO AUDIT DELAY: ROLE OF SIZE AND FINDINGS Aulia, Rizkiya Faizatul; Periansya, Periansya; Fithri, Eka Jumarni
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2715

Abstract

Audits of local government financial statements in Indonesia are conducted after submission to the supreme audit agency. Based on the 2021–2023 semester audit reports, although submissions were timely, audit delays increased, indicating the presence of other contributing factors. This study investigates the effect of local government size and audit findings on audit delays, with performance accountability as a mediating factor. A quantitative approach was applied using secondary data from 34 provinces during 2021–2023, analyzed through multiple linear regression and path analysis. The results show that local government size positively influences performance accountability, while audit findings negatively affect it. Audit findings are also identified as the only factor significantly influencing audit delays. However, performance accountability does not mediate the relationship between the independent variables and audit delays. Theoretically, this research enriches public sector literature on audit delay by examining the mediating role of performance accountability. Practically, the findings suggest that auditors and local governments can reduce audit delays by strengthening the management and resolution of audit findings.
THE MODERATING ROLE OF HERDING BEHAVIOR IN INVESTMENT DECISION-MAKING Pujiati, Diyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2716

Abstract

The future of Indonesia's financial sector greatly depends on the millennial and Gen Z generations, who currently dominate the country's workforce. The generations that have grown up in the digital era play a crucial role in driving the transformation of Indonesia's financial sector towards a more transparent, efficient, and inclusive era. The research investigates the impact of psychological biases, risk perception, illusion of control, overconfidence, and financial literacy on investment choices made by Generation Z investors living in Surabaya, East Java, Indonesia. Behavioral finance theory is the foundation for this research, explaining how mental errors and emotional components lead investors away from logical financial decisions. The research investigates herding behavior as a factor that strengthens or diminishes the influence of psychological biases. The study employed a structured survey and applied Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine data from 287 participants, revealing that risk perception and illusion of control significantly influenced investment decisions. The effects of overconfidence and financial literacy become significantly moderated by herding behavior. The study reveals complex psychological patterns in young investor behavior and recommends better financial education to help develop rational investment choices.
CARBON EMISSION DISCLOSURE, ECO-EFFICIENCY, AND FIRM VALUE Oktaviani, Ayu; Al Ghozi, Muhammad Atho
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2726

Abstract

Environmental problems such as global warming that are currently occurring have prompted a shift in business focus that was once profit-oriented, towards a broader orientation by considering environmental aspects as one of the aspects that stakeholders need to pay attention to in making decisions. This study aims to prove that environmental aspects, especially carbon emission disclosure and eco-efficiency practices, can build better firm value. With the population of energy sector companies listed on the Indonesia Stock Exchange in 2019-2023 and multiple linear regression analysis methods, it was found that carbon emission disclosure did not significantly impact the firm value. It shows that the comprehensiveness of carbon emission disclosure has not been a strong signal in changing investors' perception of companies. Inversely proportional to the results of other tests, eco-efficiency, which has a positive and significant influence on the firm value, shows that the company's ability to balance ecological and economic aspects brings a positive and significant signal to the assessment of stakeholders towards a company. The study contributes to the theory and practice of green accounting, namely the disclosure of carbon emissions and eco-efficiency to stakeholders' perception, especially investors in their business decisions.

Page 2 of 2 | Total Record : 13

 1   2 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 2 No. 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol. 2 No. 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis Vol 1 No 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis More Issue