cover
Contact Name
Djoko Susanto
Contact Email
jam@stieykpn.ac.id
Phone
+6285743404483
Journal Mail Official
jam@stieykpn.ac.id
Editorial Address
The Institutions of Research and Community Service (IRCS) YKPN School of Business Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta Jalan Seturan, Sleman, DIY 55281 Telp. (0274) 486160, 486321 Fax. (0274) 486155
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Akuntansi Dan Manajemen
ISSN : 08531269     EISSN : 2621704X     DOI : https://doi.org/10.53916/jam
Core Subject : Economy,
Jurnal Akuntansi dan Manajemen is an Economic, Management, and Accounting Journal published by the Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara as a medium to study various phenomena or problems as well as the results of research related to Economics, Management, and Accounting in a broad sense. Jurnal Akuntansi dan Manajemen is published three times a year, every April, August, and December. Editors receive articles from anyone whether written in Indonesian or English. Jurnal Akuntansi dan Manajemen focuses related on various themes, topics, and aspects of accounting, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Public Investment Public Procurement Sharia/Islamic Accounting Islamic Investment Accounting for Masjid, Zakat and Waqf Institution Auditing and Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Behavioral Investment Accounting Education Tax Accounting (Not Taxation) Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Information Technology Investment and Governance Environmental Accounting
Articles 72 Documents
DETERMINASI NILAI PERUSAHAAN: PERAN STRUKTUR MODAL, RISIKO KEUANGAN, DAN KEPEMILIKAN MANAJERIAL Umayah; Intan Rahma Sari
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.174

Abstract

This study aims to analyze the effect of capital structure, financial risk, and managerial ownership on firm value. Firm value is proxied by Price to Book Value (PBV), while the independent variables include capital structure, financial risk, and managerial ownership. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in nine companies as the research sample. The data were analyzed using panel data regression with EViews 12 software, including descriptive statistical analysis, classical assumption tests, model selection (Common Effect Model, Fixed Effect Model, and Random Effect Model), and hypothesis testing. The results indicate that capital structure, financial risk, and managerial ownership simultaneously affect firm value. However, partially, only financial risk has a significant effect on firm value, while capital structure and managerial ownership do not have a significant effect. These findings suggest that financial risk is a key factor considered by investors in evaluating firm value, particularly in the property and real estate sector.
PENGARUH BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Rahandhika Ivan Adyaksana; Vidya Vitta Adhivinna; Lulu Amalia Nusron; Aure Nabilla Zahra Cheysa
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.175

Abstract

This research examines the impact of environmental costs and company size on financial performance. The study was conducted on companies in the Consumer Cyclicals and Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative method was applied using secondary data from annual and financial reports. All companies in the sector comprised the population, while the sample consisted of 92 companies selected through saturated sampling. Financial performance was measured using Return on Equity (ROE), environmental costs were assessed using the Environmental Cost Ratio (ECR), and company size was calculated based on the natural logarithm of total assets. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The findings indicate that environmental costs have a significant negative effect on financial performance, while company size has a significant positive effect. Collectively, these two variables were also proven to have a significant effect of 0.004 on financial performance.