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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 61 Documents
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IMPLEMENTASI HASIL AUDIT LAPORAN KEUANGAN DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN (Studi Kasus di PT Astra Graphia Tbk Implementasi Audit Operasional Sistem Online) Vanina, Maria Vanina; Fibriany, Firstianty Wahyuhening; Wijaya, Darma
RELEVAN : Jurnal Riset Akuntansi Vol 5 No 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.5685

Abstract

With the growing development of a company, the problems faced by the company also increase. The limitations of a leader in controlling and supervising the company's activities require the leader to delegate some authority to his subordinates. Therefore, leaders need a tool that can assess and evaluate company activities. The tool that can be used for this purpose is the implementation of operational audits. By conducting an operational audit, the company hopes to improve the efficiency and effectiveness of the part being audited. Based on the problems above, the authors conducted research at PT Astra Graphia Tbk, which is engaged in information technology and focuses on printing and digital services business activities. This research uses a descriptive method with a qualitative approach. Primary data is obtained from data collection, and secondary data is obtained from literature, books, and company documents. Keywords: Audit, Financial Statements, Sales Efficiency and Effectiveness
ANALISIS STRATEGI DALAM PENGELOLAAN USAHA KOPERASI MAHASISWA DI UNIVERSITAS ISLAM NEGERI RADEN MAS SAID SURAKARTA pradana, rizqi; Widia Ningrum, Meilin Nur Ningtyas; Muntaha, Faqih Hilmi Muntaha; Ramadhani, Ilham Ramadhani
RELEVAN : Jurnal Riset Akuntansi Vol 5 No 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.6004

Abstract

Abstract Student cooperatives are student activity units engaged in business in which there are various activities consisting of various fields that require management or management. Therefore, this article discusses how to manage a business through a student activity unit, namely KOPMA at Raden Mas Said State Islamic University Surakarta. The research method used is qualitative, namely the direct survey method and experiments, because the institution under study is a campus institution or student activity unit. The data source used from this research is conducting interviews with several members and students who are included in the student cooperative institution. then for this research data analysis technique such as through observation, interviews, and direct surveys. The results showed that KOPMA collaborated with several producers and founders in developing its business. KOPMA has various different fields of business, one of which is the most important business in the field of PSDA, because it has a goal of developing member resources and has a connection from one field to another. To hone the skills of members, KOPMA has a work project by holding training seminars in the field of entrepreneurship or the like according to the needs of KOPMA itself. Keywords: Management, Student Cooperatives, and Resources
PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Megita Dhisianti, Megita Dhisianti; Fujianti, Lailah; Munira, Mira
RELEVAN : Jurnal Riset Akuntansi Vol 5 No 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.6504

Abstract

This study aims to analyze about the effect of profitability, leverage, firm size, institutional ownership, and the proportion of independent commissioners to financial distress conditions. This study took samples from manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022. The selection of samples in this study used purposive sampling. Based on determined criteria obtained a sample of 48 companies so that the observation data amounted to 144. The analysis method in this study used descriptive statistical analysis and logistic regression analysis. The tool for this study used SPSS 29 software. The results from this study show that profitability, leverage, and the proportion of independent commissioners have a significant effect on financial distress conditions, while firm size and institutional ownership do not have a significant effect on financial distress conditions. Keywords: Profitability, Leverage, Firm Size, Institutional Ownership, Proportion of Independent Commissioners, Financial Distress
Pengaruh Kompetensi, Integritas dan Independensi Auditor terhadap Kualitas Audit Fadhil Muhammad; Satria, Indra; Astuti, Tri
RELEVAN : Jurnal Riset Akuntansi Vol 5 No 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.7703

Abstract

Tujuan penelitan ini adalah untuk mengetahui 1) pengaruh kompetensi terhadap kualitas audit, 2) pengaruh integritas terhadap kualitas audit, dan 3) pengaruh independensi auditor terhadap kualitas audit. Penelitian ini dilaksanakan pada Kantor Akuntan Publik Kota Jakarta Selatan. Penelitian ini menggunakan metode penelitian kuntitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer melalui kuesiner dan data sekunder seperti laporan/dokumen peneliti terdahulu. Teknik analisis data yang digunakan adalah statistik deskriptif, uji prasyarat analisis (normalitas, multikolinearitas, heterokedastisitas) dan uji hipotesis (uji t dan koefisien determinasi). Hasil penelitian ini menunjukkan 1) Terdapat pengaruh kompetensi terhadap kualitas audit, hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 2) Terdapat pengaruh integritas terhadap kualitas audit sebesar hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 3) Terdapat pengaruh independensi auditor terhadap kualitas audit hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,018 < 0,05), dan 4) Terdapat pengaruh kompetensi, integritas dan independensi auditor terhadap kualitas audit sebesar 62% dan sisanya sebesar 38% ditentukan oleh faktor lain yang bukan menjadi variabel dalam penelitian ini.Kata Kunci: Kompetensi, Integritas, Independensi Auditor, Kualitas AuditABSTRACTThis study aims to determine 1) the influence of competency on audit quality, 2) the influence of integrity on audit quality, and 3) the influence of auditor independence on audit quality. This research was conducted at the South Jakarta City Public Accounting Office. This research uses quantitative research methods. The data sources used in this research are primary data through questionnaires and secondary data such as reports/documents from previous researchers. The data analysis techniques used are descriptive statistics, analysis prerequisite tests (normality, multicollinearity, heteroscedasticity) and hypothesis testing (t test and coefficient of determination). The results of this research show 1) There is an influence of competence on audit quality, this is proven by asignificance value of less than 0.05 (0.001 < 0.05), 2) There is an influence of integrity on audit quality as big as this is proven by a significance value of less than 0 .05 (0.001 < 0.05), 3) There is an influence of auditor independence on audit quality, this is proven by a significance value of less than 0.05 (0.018 < 0.05), and 4) There is an influence of auditor competence, integrity and independence on Audit quality is 62% and the remaining 38% is determined by other factors which are not variables in this research.Keywords: Competence, Integrity, Auditor Independence, Audit Quality
PENGARUH METACOGNITION, MOTIVATION, DAN BEHAVIOR TERHADAP KINERJA MAHASISWA SELAMA PERKULIAHAN DARING: STUDI KASUS PADA MAHASISWA AKUNTANSI UNIVERSITAS TRILOGI Noviola, Anisha; Ludwina Harahap
RELEVAN : Jurnal Riset Akuntansi Vol 5 No 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.7776

Abstract

This study investigates the impact of metacognition, motivation, and behavior on the performance of accounting students during online learning at Universitas Trilogi Jakarta amidst the COVID-19 pandemic. The subjects of this research were accounting students at trilogi university. Primary data were collected through a questionnaire distributed via Google Forms. The sampling technique used was purposive sampling with the Slovin formula and a precision level of 10%, with a sample size of 80 respondents. The analysis was conducted using Structural Equation Modeling (SEM) with the assistance of Partial Least Squares (PLS) for data interpretation. The findings indicate that metacognition and motivation do not significantly affect the performance of accounting students at Universitas Trilogi, while the behavior variable shows that they have a positive influence on the performance of accounting students at Trilogy University, so it can be said that accounting students at Trilogy University have good behavior or behavior patterns that can affect academic performance.
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.

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