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Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 26220415     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Relevansi: Jurnal Ekonomi, Manajemen, dan Bisnis  is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics      Monetary Economics, Finance, and Banking      International Economics      Public Economics      Economic development      Regional Economy Management Science      Marketing      Financial management      Human Resource Management      International Business      Entrepreneurship  
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 192 Documents
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Effects of Competence, Compliance Pressure, and Task Complexity on Audit Judgment: Professionalism as Moderator Elita Wulandari; Lihan Rini Puspo Wijaya; Endah Yuni Puspitasari; Artie Arditha Rachman
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.642

Abstract

The effectiveness of audit decisions relies heavily on the quality of the judgment exercised during audits. Consequently, this study sought to explore how auditors’ competence, compliance pressures, and task intricacy influence audit judgment. It focused on auditor professionalism as a variable that may moderate these effects within Public Accounting Firms (Kantor Akuntan Publik-[KAP]) located in DKI Jakarta. Using a quantitative methodology, primary data were gathered via questionnaires distributed among auditors employed at KAP in DKI Jakarta. The gathered data were processed using multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that both auditor competence and task intricacy have a positive and significant impact on audit judgments, whereas compliance pressure does not. Additionally, while auditor professionalism did not moderate the impact of auditor competence and compliance pressure on audit judgment, it significantly diminished the influence of task complexity on judgment in audits. This research faced limitations due to the prevalence of junior auditors and their reliance on questionnaire data. These outcomes provide valuable empirical insights into the role of auditor professionalism in managing task complexity within the audit judgment framework.
Impact of Professional Skepticism, Experience, Competence, and Time Pressure on Fraud Detection: Job Hierarchy Moderator Nabila; Artie Arditha Rachman; Endang Asliana; Dewi Zakia; Surya Prasetya Trihatmaja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.643

Abstract

This study was motivated by the significant financial losses resulting from financial statement fraud and the limited role of external auditors in detecting fraud in Indonesia. This study aims to analyze the impact of professional skepticism, experience, competence, and time pressure on the ability to detect financial statement fraud, with job hierarchy serving as a moderating variable. This study employs a quantitative approach using a survey method involving 266 auditors working at 83 public accounting firms in DKI Jakarta and Lampung regions. The research instrument consisted of a 4 point Likert scale questionnaire, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS 4. The novelty of this study lies in the integration of Weiner’s attribution theory and job hierarchy as a moderating variable, as well as the expansion of the focus to the local context of auditors in Lampung, which has not been extensively studied in the literature. The results show that professional skepticism, audit experience, competence, and time pressure influence the ability to detect financial-statement fraud. Job hierarchy moderates the effect of audit experience, whereas professional skepticism, competence, and time pressure do not. These findings imply that efforts to strengthen professional skepticism, audit experience, and competence, as well as manage time pressure, should be maintained, and the effectiveness of the job hierarchy in fraud detection should be evaluated.
​Effects of NPL, NIM, and BOPO on ROA of Banks in the LQ45 Index Brigita Erren Novenina Kirana; Usman Sastradipraja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.648

Abstract

Bank profitability may fluctuate substantially as credit quality, interest margin generation, and operating efficiency change, making Return on Assets (ROA) an important but potentially unstable indicator of bank performance. This study examined the effects of Non-Performing Loans (NPL), Net Interest Margin (NIM), and Operating Expenses to Operating Income (Beban Operasional terhadap Pendapatan Operasional/BOPO) on the Return on Assets (ROA) of banks included in the LQ45 Index of the Indonesia Stock Exchange during 2018–2024. A quantitative approach was employed using secondary data from annual reports, with five banking companies and 35 balanced-panel observations selected through purposive sampling. Panel-data regression was estimated using EViews 12, and the Chow, Hausman, and Lagrange Multiplier tests were used to select the appropriate model. The random-effects model was selected. The results show that NPL has a negative but insignificant effect on ROA, while NIM has a positive significant effect and BOPO has a negative significant effect. NPL, NIM, and BOPO jointly had a significant effect on the ROA. This study was limited to five LQ45 banking companies and three internal financial ratios. The findings contribute empirical evidence on bank profitability during the pre-pandemic, pandemic, and post-pandemic periods and provide a basis for future studies to consider additional bank-specific and macroeconomic factors.
Tax Audit Effectiveness, Auditor Competence, and Procedural Clarity in Individual Tax Refund Resolution Certainty Ronal Aldi Pratama; Eksa Ridwansyah; Rusmianto
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.649

Abstract

This study examines whether perceived tax audit effectiveness, tax auditor competence, and procedural clarity are associated with the certainty of resolving individual taxpayers' overpayment or refund cases. A quantitative cross-sectional survey was conducted among 40 individual taxpayers in Ogan Komering Ulu Timur Regency who held a taxpayer identification number and experienced an audit related to tax overpayment during 2022-2025. Fifteen Likert-scale items were analyzed using SPSS 25 through validity and reliability testing, residual diagnostics, multiple linear regression, partial t-tests, an overall F-test, and adjusted R². Audit effectiveness (B=.648, p<.001), auditor competence (B=.149, p=.002), and procedural clarity (B=.388, p=.003) were positively associated with refund resolution certainty. The model was jointly significant, F(3.36)=133.345, p<.001, with an adjusted R² of.911. Taxpayers report greater administrative certainty when audits are timely and effective, auditors are competent, and procedures are clear and transparent. The small purposive sample, self-reported single-source measures, the presence of respondents with tax-consulting expertise, and the high overlap between audit effectiveness and procedural clarity constrain generalization and may inflate model fit. Contribution: This study extends Indonesian tax-administration evidence by shifting attention from compliance outcomes to perceived certainty in the resolution of individual tax refund rights.
Green Transition in Indonesia's Energy Sector: Environmental Performance, Corporate Governance, and Carbon Disclosure Luluk Atu Zahroh; Evi Yuniarti; Ulin Nuha Alfani
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.651

Abstract

This study examines whether environmental performance and selected good corporate governance mechanisms are associated with carbon emission disclosure among Indonesian energy sector companies during the green-transition period. Secondary data were obtained from the annual and sustainability reports of 19 energy companies listed on the Indonesia Stock Exchange that consistently participated in PROPER from to 2021-2024. Carbon emission disclosure was measured using the 18-item checklist. Environmental performance was measured using PROPER scores. Managerial ownership, institutional ownership, and audit committee size represented governance. Firm size was included as a control variable. Multiple linear regression was performed using SPSS 31. After positive autocorrelation was detected, the source study applied a Cochrane-Orcutt transformation, reducing the 76 initial firm-year observations to 75. Environmental performance was positively and significantly associated with carbon disclosure (B=0.140, p<0.001). Managerial ownership and audit committee size are not significant, while institutional ownership is negatively associated with disclosure (B=-0.214, p=0.026), contrary to the hypothesized positive direction. The overall model was significant, F(5,69)=5.445, p<0.001, with an adjusted R² of 0.231. Carbon transparency in the sampled energy firms is more consistently related to observable environmental performance than to the formal governance mechanisms examined in this study. The study covers 19 listed energy firms over four years and does not estimate firm-specific panel effects. This study distinguishes statistical significance from directional hypothesis support and highlights the need for more refined governance measures in carbon disclosure research.
ESG Disclosure and Cost of Debt in Indonesia's Energy Sector: Evidence from 2021-2024 Tarisa Aulia; Evi Yuniarti; Damayanti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.652

Abstract

This study examines whether Environmental, Social, and Governance (ESG) disclosure is associated with the cost of debt of Indonesian energy sector companies while controlling for leverage and firm size. Secondary data were collected from the annual, financial, and sustainability reports of 17 energy companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024, producing 68 firm-year observations. Environmental, social, and governance disclosure was measured through content analysis of GRI 2021 indicators, while the cost of debt was proxied by interest expense divided by total liabilities. The source study estimated multiple linear regression in SPSS 31 after applying a square-root transformation to the cost of debt. Environmental disclosure is insignificant (B=0.037, p=0.571), social disclosure is negative and significant (B=-0.138, p=0.048), and governance disclosure is insignificant (B=0.012, p=0.631). The reported OLS model is jointly significant, F(5,62)=4.058, p=0.003, with R²=0.247 and adjusted R²=0.186. A separate Cochrane-Orcutt lag diagnostic increases Durbin-Watson from 1.194 to 1.820, but the source thesis does not report the corrected coefficients for that specification. Social disclosure is the ESG dimension most consistently associated with lower borrowing costs in the reported model. The short sector-specific panel, disclosure-based measures, accounting cost-of-debt proxy, and incomplete corrected-regression output constrain the causal interpretation. This study adds Indonesian energy sector evidence by separating ESG pillars and distinguishing source-reported Ordinary Least Squares (OLS) results from autocorrelation correction.
​Green Accounting, Capital Structure, and Firm Size: Does GCG Moderate Their Effects on Financial Performance? Enjelin Oktavia; Usman Sastradipraja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.653

Abstract

This study examined the effects of green accounting, capital structure, and firm size on financial performance and investigated whether Good Corporate Governance (GCG) moderates these relationships. A quantitative approach was employed using panel data regression and Moderated Regression Analysis (MRA), with the analysis conducted using EViews 12. The sample comprised ten companies that consistently received the Indonesian Institute for Corporate Directorship (IICD) Corporate Governance Award from 2020 to 2024. The findings show that green accounting has a negative but statistically insignificant effect on financial performance, whereas capital structure has a significant negative effect. Firm size has a significant positive effect. GCG did not significantly moderate the relationships between green accounting, capital structure, firm size, and financial performance. However, the three independent variables had a significant simultaneous effect on the financial performance. These findings indicate that financial performance is influenced collectively by environmental accounting practices, financing decisions, and firm characteristics, while GCG does not provide an additional moderating effect. This study was limited by its small sample size and the incomplete availability of ASEAN Corporate Governance Scorecard (ACGS) data. It contributes empirical evidence on the context-dependent role of GCG among companies with relatively established governance practices.
Service Quality Management and Governance Quality: Dual Drivers of Public Service Performance M. Ikhsan; Mira Rozanna
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.654

Abstract

This study examined the effects of service quality management and governance quality on public service performance and investigated the moderating role of governance quality in the relationship between service quality management and public service performance. This study contributed to public administration and governance studies by providing empirical insights for public service organizations, policymakers, and practitioners regarding strategies to improve service performance. Using a quantitative explanatory research design with a cross-sectional survey approach, data were collected from 66 respondents involved in financial management, operations, service delivery, internal supervision, governance, and performance reporting. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate measurement models, structural relationships, and moderation effects. The results showed that service quality management and governance quality positively and significantly affected public service performance. However, governance quality negatively and significantly moderated the relationship between service quality management and performance, indicating a substitution effect rather than a reinforcing effect. The study concluded that service quality management and governance quality independently improved public service performance, but their simultaneous implementation did not necessarily generate additional performance benefits. This study was limited by its single organizational context, cross-sectional design, and reliance on self-reported data. The findings contributed to public administration literature by highlighting the substitutive role of governance quality and emphasizing the importance of reform sequencing in public service organizations.
Financial And Digital Literacy, Community Behavior, And Illegal Online Loan Prevention in Bandar Lampung Lovia Puspita Nugraha; Umarudin Kurniawan; Eksa Ridwansyah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.657

Abstract

This study examines whether financial literacy, digital literacy, and community behavior are associated with preventing illegal online loans among young adult residents of Bandar Lampung. A cross-sectional survey collected 100 usable questionnaires from residents aged 17–35 years through purposive, non-probability recruitment. Reflective constructs were measured on a five-point Likert scale and estimated using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. Financial (β=0.394, t=4.067, p<0.001) and digital (β=0.293, t=3.086, p=0.001) literacies and community behavior (β=0.306, t=2.601, p=0.005) were positively associated with self-reported prevention. The model explained 96.0% of outcome variance. Reliability and convergent validity statistics exceeded conventional thresholds after one digital-literacy item was removed. Preventive orientation is strongest when financial judgment and digital verification skills are accompanied by cautious borrowing norms. Cross-sectional self-report data, social-media recruitment, a small age-restricted sample, and substantial indicator overlap limit causal and population-level interpretations. HTMT, collinearity, predictive relevance, and common method diagnostics were unavailable. This study integrates financial capability, digital verification, and behavioral safeguards into a city-level illegal lending prevention model.
​Mediating Role of Customer Satisfaction in Gojek Customer Loyalty: E-Service Quality, Brand Image, and Trust Elvania Putri Khairunnisa; Erric Wijaya; Enny Haryanti; Paulina Harun
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.662

Abstract

This study examines the effects of e-service quality, brand image, and trust on customer loyalty, with customer satisfaction as a mediating variable, among Gojek app users in Jabodetabek. A quantitative approach was employed through a survey of 230 respondents selected using proportional random sampling method. Data were collected using questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that e-service quality, trust, and customer satisfaction have positive and significant effects on customer loyalty, whereas brand image has no significant effect. E-service quality and trust also positively and significantly affect customer satisfaction, whereas brand image does not. Customer satisfaction mediates the effects of e-service quality and trust on customer loyalty but not the effect of brand image. The study concluded that e-service quality, trust, and customer satisfaction play more important roles in fostering loyalty than brand image alone. This study is limited to Gojek users in Jabodetabek and the selected variables, which may limit its generalizability. This study contributes empirical evidence on customer satisfaction as a mechanism linking service quality and trust to loyalty.

Page 19 of 20 | Total Record : 192

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