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Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
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Owner : Riset dan Jurnal Akuntansi
Published by Politeknik Ganesha Medan
ISSN : 25487505     EISSN : 25489224     DOI : 10.33395/owner
Core Subject : Economy,
Economics, Econometrics & Finance
Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; akuntansi biaya; Pajak; Audit; Sistem informasi akuntansi; Pendidikan akuntansi; Akuntansi lingkungan dan sosial; Akuntansi untuk organisasi nirlaba; Akuntansi sektor publik; Tata kelola perusahaan: akuntansi / keuangan; Masalah etika dalam akuntansi dan pelaporan keuangan; Keuangan perusahaan; Investasi, derivatif; Perbankan; Pasar modal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1,502 Documents
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Inovasi Teknologi 4.0 terhadap Pembelajaran Akuntansi SMA N 1 Banyudono Damayanti, Desinta Irma; Asmawan, Moh. Chairil
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1932

Abstract

The development of technology 4.0 has had a major influence on the world of education. Like SMAN 1 Banyudono, where accounting learning used to only use the lecture method so it did not foster enthusiasm for learning. So technological innovation 4.0 is needed in accounting learning. This research aims to determine technological innovation 4.0 in accounting learning and obstacles and implementation solutions. This research is case study research with a qualitative approach. The object of this research is SMAN 1 Banyudono. The research subjects consisted of: deputy principal, accounting teacher, and students. Data collection techniques using interviews and documentation. This research uses data validity techniques of source triangulation and member check. Data analysis went through three stages, namely data reduction, data presentation and drawing conclusions. The research results show that technological innovation 4.0 in accounting learning in class XI IPS was carried out using computers, whatsapp group, e-school, zoom, Zahir accounting, and Google Classroom. Barriers: not all teachers and students have the same ability to use technology in accounting learning. Instability of the Wi-Fi network in schools slows down the learning process and creates an unconducive classroom atmosphere, uses more internet quota, not all students have laptops, differences in the memory capacity of students' cellphones are not the same so not all students can download learning applications. Solution: provide material and questions in the form of print outs, improve and expand Wi-Fi networks, add computers, and provide quota assistance to underprivileged students.
Pengaruh Rasio Keuangan, Pertumbuhan Laba Terhadap Harga Saham LQ-45 Indonesia Anugraha, Aulya
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1944

Abstract

This research aims to find empirical evidence of the influence of several financial ratios, namely Current Ratio, Return on Assets, Earnings Per Share, Debt to Equity Ratio, and Total Assets Turnover, as well as profit growth on the stock prices of companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The method used is quantitative causality with data analysis using multiple linear regression with the Stata application. The research sample was obtained from the OSIRIS database and selected using a purposive sampling method with the following criteria: (1) companies that are consistently listed in the LQ-45 index on the Indonesia Stock Exchange for the 2018-2022 period; (2) companies that issue financial reports in the 2018-2022 time period, which contain all the information required in the research variables; (3) and companies that publish stock prices at the close of 2018-2022. This process resulted in 23 companies, and the final sample of observations obtained was 115 data points. The research results show that simultaneously, financial ratio variables and profit growth significantly influence stock prices. This means that the combination of these variables has a strong impact on company share price movements in the LQ-45 index. However, when analyzed partially, only the Earning Per Share (EPS) variable has a significant influence on stock prices. This shows that EPS has a more dominant role than other variables in influencing company stock prices in the LQ-45 index.
Hubungan Rasio Keuangan Dan Harga Saham Asadanie, Nabila Khoirunnisa
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1946

Abstract

Investors use financial ratios to analyze companies by comparing the financial ratios of a company with similar companies so as to provide convenience and speed in the decision making process. This study aims to examine the effect of the Current Ratio, ROE, DER, EPS and NPM on stock prices. CR, ROE, DER, EPS and NPM have an important role on stock prices. This study uses secondary data from the annual financial reports of LQ45 companies listed on the Indonesia Stock Exchange for the 2020-2022 period using a purposive sampling method. There were 78 observations that filled the sample. This study uses multiple linear regression analysis method. The results showed that CR, ROE, EPS and NPM have a significant effect on stock prices and DER has an insignificant effect on stock prices. While simultaneously, CR, ROE DER, EPS and NPM affect stock prices.
Manajemen Laba di Industri Perbankan : Suatu Pengujian Sebelum dan Saat Covid-19 Salmita, Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1949

Abstract

The Covid-19 pandemic has become one of the toughest phases for all countries whose citizens have been confirmed positive, including Indonesia. Profit management in the period before and during the Covid-19 pandemic is interesting to research because almost all industrial sectors were affected by this pandemic, including the banking industry. The aim of the research is to analyze the profit management of the banking industry listed on the Indonesia Stock Exchange and the significance of the differences before and during the Covid-19 pandemic. This research uses secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange (BEI). The research years were taken from 2017-2019 for the year before the Covid-19 pandemic and 2020-2022 for the year during the Covid-19 pandemic. Financial reports are downloaded from each banking industry website. The total population in this study was 46 companies, after being eliminated using the purposive sampling method it became 43 companies. The earnings management variable is proxied by discretionary accruals (DA) which are measured using the Modified Jones Model. Hypothesis testing uses the Wilcoxon Signed Rank Test via SPSS 26 software. The research results show that there are significant differences in banking industry earnings management before and during the Covid-19 pandemic. Before the Covid-19 pandemic, banks tended to carry out earnings management by increasing the value of their reported profits, whereas during the Covid-19 pandemic, banks tended to carry out earnings management by reducing the value of their reported profits.
Are Financial Ratios Able to Predict Bank Stock Prices During the COVID-19 Pandemic? Kristiono, Archangela Valerie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1951

Abstract

Fundamental analysis, such as financial ratios, is important to ensure capital markets move efficiently. This analysis represents 69% of the variation in stock prices in the capital market. However, fundamental analysis has not been widely carried out because expertise is needed to analyze qualitative and quantitative data from company characteristics that underlie the movement of a stock. In 2020 – 2022, bank performance experienced fluctuations due to the Covid-19 pandemic which caused bank share prices to also fluctuate. On the other hand, banks have an important role as intermediary institutions or intermediaries to support the funding needs of the real sector or the business world. However, previous research on fundamental analysis largely excluded companies in the financial sector. Therefore, this article aims to find out whether financial ratios are able to predict bank share prices during the Covid-19 pandemic. There are five financial ratios used in this research, namely loan loss provision ratio, total capital ratio, profit margin ratio, current ratio, and solvency ratio. The population in this study are financial companies listed on the Indonesia Stock Exchange for the period 2020 - 2022. The sample was selected using a purposive sampling method and obtained 38 companies and 114 observations. The results of multiple regression analysis show that the loan loss provision ratio has a significant negative effect and the total capital ratio has a significant positive effect on bank share prices. Meanwhile, the net profit margin ratio, current ratio and solvency ratio do not have a significant effect on bank share prices. This research has implications for encouraging banks to improve disclosure policies and encouraging investors to hone fundamental analysis skills to reduce mispricing and make markets more efficient.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KEPUTUSAN INVESTASI PADA PERUSAHAAN MANUFAKTUR DI BEI Runkat, Chris Adriel; Primasatya, Rieswandha Dio
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1957

Abstract

Penelitian ini dilakukan untuk mengetahui apakah financial distress dan leverage berpengaruh terhadap keputusan investasi dengan menggunakan firm size sebagai variabel kontrol. Dalam penelitian ini, variabel financial distress diukur dengan interest coverage ratio, leverage diukur dengan debt to asset ratio, variabel keputusan investasi diukur dengan net capital expenditure dibagi dengan total aset, dan variabel kontrol firm size diukur dengan logaritma natural dari total aset perusahaan. Penelitian ini menggunakan 40 sampel perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2022. Teknik analisis yang digunakan adalah analisis regresi dengan program SPSS. Hasil penelitian adalah financial distress dan leverage berpengaruh negatif terhadap keputusan investasi
Pengaruh Profitabilitas, Leverage, Earnings Per Share, dan Tax Planning Terhadap Return Saham Yoewono, Harsono
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1961

Abstract

The goal of this study was to examine how factors like as profitability, leverage, earnings per share, and tax strategy affect the return on investment for shareholders. Variable earnings per share proxied by eps. The ratio of debt to equity serves as a proxy for the leverage variable. Profitability variable is proxied by return on asset. And tax planning variable is proxied by effective tax rate. Share return was considered as important by investor and company because it describes the financial performances of company. This study looked at many industries during the course of the years 2016-2022. Purposive sampling was used to pick the sample, and a total of 10 businesses were included. The multiple regression approach was used to examine the secondary data used in this study. This study found that profits per share did not influence share return, and leverage had a negative impact on stock returns. A negative and negligible impact on stock returns, profitability didn’t effect share return, and tax planning didn’t effect share return. Earnings per share, leverage, profitability, and tax planning simultaneously influence stock returns.
Pengaruh Financial Distress, Good Corporeate Govenance, Audit Report Lag dan Opini Audit Terhadap Ketepatan Waktu Publikasi Laporan Keuangan Mukoffi, Ahmad; Sulistyowati, Yayuk; Lewa, Diana Hera
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1962

Abstract

The purpose of this study is to determine the effect of financial distress, good corporate governance, audit report lag and audit opinion on the timeliness of financial statement publication in banking companies listed on the Indonesia Stock Exchange partially. Research conducted based on quantitative methods. The determination of this research sample used the purposive sampling method so that research samples were obtained as many as 5 state-owned banking companies listed on the Indonesia Stock Exchange. This research data uses the financial statements of banking companies for the 2018-2022 period. The data analysis method used is multiple linear regression. The results proved that financial distress had a significant effect on the timeliness of financial statement publication, good corporeate govenance had a significant effect on the timeliness of financial statement publication, audit report lag had a significant effect on the timeliness of financial statement publication and audit opinion had a significant effect on the timeliness of financial statement publication. The results together / combined obtained financial distress, good corporeate govenance, audit report lag and audit opinion have a significant effect on the timeliness of financial statement publication in banking companies listed on the Indonesia Stock Exchange with a calculated F value (4,875) or an effect of 62.5%. This result proves that the timeliness of financial statement publication is supported by low financial distress value, high good corporeate govenance, fast audit report lag and unqualified audit opinion
Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Sektor Pertambangan Tahun 2017-2021 Shiddiq, Mohammad; Ibam, Muhammad Sabrian Oehoedoe
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1964

Abstract

This research aims to obtain empirical evidence regarding the influence of financial ratios on stock prices. The population in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling technique used was purposive sampling so that a total of 70 observations were obtained. The hypothesis test used is multiple linear regression analysis with a significant t test to see the significant level of influence of each variable and the direction of that influence. The research results can explain that the ROE variable has a significantly positive effect on share prices. As well as the DER variable, it has a significant negative effect on stock prices. The ROA variable has a negative influence on share prices and an insignificant effect on share prices. Meanwhile, NPM and QR have a positive influence on share prices and do not have a significant influence on share prices.
Kontraksi Manufaktur di Indonesia: Pengaruh Rasio Fundamental Terhadap Harga Saham pada Awal Pandemi Covid-19 Nurwulandari
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1966

Abstract

This study aims to obtain empirical evidence about the effect of a company's fundamental ratio on stock prices. The financial ratios used in this study are Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS), Price Book Ratio (PBR) and Price Earnings Ratio (PER). This study uses secondary data obtained from the OSIRIS database. The sampling technique was taken using a purposive sampling method of 122 manufacturing companies registered on the IDX in 2020. The analysis used in this study was using the multiple linear regression analysis method, which was preceded by the classic assumption test - normality test, multicollinearity test and heteroscedasticity test. The results showed that ROA, EPS and PBR partially have a significant effect on stock prices with a positive relationship. Meanwhile, ROE and PER partially have a significant effect on stock prices with a negative relationship. Simultaneously, ROA, ROE, EPS, PBR and PER have a significant effect on stock prices. The results of this study indicate that some financial ratios are still very useful for predicting the value of a company's shares, therefore investors must pay attention to the existence of the company's fundamental financial ratios in influencing the investment decisions to be made.

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