cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
relevan@univpancasila.ac.id
Phone
+6281293959075
Journal Mail Official
relevan@univpancasila.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Pancasila Jl. Raya Lenteng Agung, RT.1/RW.3, Srengseng Sawah, Jagakarsa, South Jakarta City, Jakarta 12630
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
RELEVAN : Jurnal Riset Akuntansi
Published by Universitas Pancasila
ISSN : 27749495     EISSN : 27751252     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
R E L E V A N : Jurnal Riset Akuntansi aims to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. R E L E V A N prioritizes the publication of articles (research and non-research based) accounting science related to : - Financial Accounting - Management Accounting - Public Sector Accounting - Sharia Accounting - Corporate Governance - Financial Management - Accounting Information Systems - Forensic Accounting - Behavioral Accounting - Environmental Accounting - Accounting for SMEs - Intellectual Capital - Financial Audit - Operational Audit - Investigative Audit - Professional Ethics - Taxation - Capital Carket and Investment - Other accounting sciences
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2025): Mei" : 5 Documents clear
Carbon Emission Disclosure: Analisis Tipe Industri dan  Kepemilikan Institusional Pada Perusahaan  Sektor Pertambangan Di Indonesia Rita Eka Sari; Sari Mujiani; Efrinal
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.7768

Abstract

This research aims to determine the influence of type of industry and institutional ownership on carbon emission disclosure among companies listed on the Indonesia Stock Exchange in the mining sector by analyzing their financial and sustainability reports for the period 2021-2023. The sample consists of 23 companies selected using purposive sampling. The data source is secondary data obtained from the official website www.idx.co.id. Data analysis was performed using multiple linear regression with the help of SPSS 26 statistical software. The results indicate that both industry type and institutional ownership have a significant positive effect on carbon emission disclosure. This means that as the disclosure of environmental costs increases, the realization of carbon emissions disclosure becomes more optimal, and as institutional ownership increases, the realization of carbon emissions disclosure also becomes more optimal.
PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITYREPORT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2021-2023 Arifin, Lisdawati; Aprillia, Indy; Yusnina
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.8673

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual capital dan Stucture Corporate Governance berupa Komite Audit, Dewan Komisaris Independen, dan Governance Committee terhadap pengungkapan Sustainability report pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang telah diaudit. Pendekatan yang dilakukan adalah kuantitatif dengan metode pengumpulan data purposive sampling untuk memperoleh sampel sebanyak 44 perusahaan. Metode yang digunakan adalah regresi data panel dengan model random effect (REM) sebagai model terbaik. Hasil penelitian menunjukkan bahwa Intellectual capital memiliki pengaruh positif dan signifikan terhadap pengungkapan Sustainability report, struktur corporate governance yang diukur dengan Komite Audit menunjukkan pengaruh signifikan terhadap pengungkapan Sustainability report, Dewan Komisaris Independen memiliki pengaruh positif dan signifikan terhadap pengungkapan Sustainability report, dan Governance Committee tidak memiliki pengaruh signifikan terhadap pengungkapan Sustainability report.
PENGARUH DER, DAR DAN SIZE TERHADAP ROA PADA PERUSAHAAN KONSTRUKSI saprudin, saprudin; Sulthoni, Abdilah Umar; Dewi, Sita; Hadi, Sofyan
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.8717

Abstract

This study aims to determine and analyze the Effect of Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Company Size (SIZE) on Return on Asset (ROA) in Construction Companies listed on IDX in 2018-2022. This study is quantitative and is compiled based on data from 12 company samples, which were taken using the purposive sampling method. The analysis used multiple linear regression, simultaneous tests, and partial tests. From the results of the data processing carried out, it was concluded that DER had a negative and significant effect on ROA, DAR had a positive but not significant effect on ROA, SIZE had a negative and significant effect on ROA, and simultaneously DER, DAR, and SIZE had a significant effect on ROA. These variables have an influence value of 27% on ROA, with the other 73% influenced by other variables.
ANALISIS PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Nurjian Anggraini, Dias; Azizah, Widyaningsih; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.8722

Abstract

This research aims to analyze the factors that drive Financial Statement Fraud using Fraud Hexagon analysis. This study analyzes stimulus proxied by financial stability, opportunity proxied by ineffective monitoring, rationalization proxied by quality change in auditor, capability proxied by change in director, arrogance proxied by frequent number of CEO's picture, and collusion proxied by political connection towards financial statement fraud. Based on the results of the purposive sampling method, 36 banking sector companies were obtained that met the sample criteria. The analysis method used is panel data logistic regression analysis through the Eviews 12 application. The results showed that frequent number of CEO' picture has an effect on financial statement fraud. While financial stability, ineffective monitoring, change in auditor, change in director and political connection do not affect the potential for financial statement fraud.
PENGARUH MODAL KERJA, LIKUIDITAS, LEVERAGE DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Nurul Chairunnisa; Chairunnisa, Nurul; Munira, Mira; Andamari, Basis Gumilarsih
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.8727

Abstract

This research aims to provide empirical evidence regarding the effect of working capital, liquidity, Leverage and activity on profitability in health sector companies listed on the Indonesia Stock Exchange. Specifically, working capital is measured by Working Capital Turnover (WCTO), liquidity is measured by Current Ratio (CR), Leverage is measured by Debt to Equity Ratio (DER) and activity is measured by Total Asset Turnover (TATO). The sample selection was carried out using purposive sampling method, based on the criteria that have been determined, a sample of 12 health sector companies on the Indonesia Stock Exchange (IDX) during the 2019-2023 period was obtained. Based on the results of hypothesis testing, it shows that working capital has a significant effect on profitability, liquidity has a significant effect on profitability, Leverage has an effect on profitability, activity has an effect on profitability in health sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): November Vol. 5 No. 2 (2025): Mei Vol 5 No 1 (2024): November Vol. 5 No. 1 (2024): November Vol. 4 No. 2 (2024): Mei Vol. 4 No. 1 (2023): November Vol 3 No 2 (2023): Mei Vol. 3 No. 2 (2023): Mei Vol 3 No 1 (2022): November Vol 2 No 2 (2022): Mei Vol 2 No 1 (2021): November Vol 1 No 2 (2021): Mei Vol 1 No 1 (2020): November More Issue