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Muhammad Khoiruddin Harahap
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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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Pengaruh Return on Asset (ROA) dan Debt to Equity Ratio (DER) Terhadap Price to Book Value (PBV) Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2022 Purnomo, Albert Kurniawan; Kartika Sari, Utari; Nuralizah, Arnetta
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.v8i2.1969

Abstract

Company value is one of the important elements that need to be maximized for the prosperity of shareholders so that shareholders can invest their capital in the company. The purpose of this study was to measure and analyze the effect of Return On Asset (ROA) and Debt to Equity Ratio (DER) on Price to Book Value (PBV) in Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange. This study uses associative methods that are quantitative data. The analytical method used is descriptive test, classical assumption test, multiple linear regression analysis, t test, F test and the coefficient of determination. The data used is secondary data obtained by 13 companies in the published annual reports. Based on the results of the study, it shows that the Return On Asset (ROA) and Debt to Equity Ratio (DER) variables have a partial effect on Price to Book Value (PBV). Variables Return On Assets (ROA) and Debt to Equity Ratio (DER) have an effect on Price to Book Value (PBV) simultaneously.
PENGARUH ANALISIS PROFITABILITAS & LIKUIDITAS TERHADAP HARGA SAHAM SEKTOR ENERGI 2017-2022 Taufiqurrahman, Mohammad Aviciena; Sudaryati, Erina
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.v8i2.1970

Abstract

The movement of shares can provide advantages and disadvantages to investors. This can be influenced by several things, both internal and external to the company. Fundamental analysis has become highly crucial for both individual and organizational investors. This study examines the effect, whether the variables Return On Equity, Return On Assets, Net Profit Margin, Earning Per Share, and Current Ratio are able to affect stock prices. After obtaining data on the Osiris database and testing with the latest version of Smart Partial Least Square 4.0, it was found that the variables Return On Assets, Return On Equity, Net Profit Margin and Current Ratio do not impact stock prices, while the Earning Per Share variable has an influence on stock prices. stock price.
Analisis Kualitas Internet Financial Reporting Pada Perusahaan Consumer di Indonesia Budiyanti, Harti; Nugroho, Affan Kautsar
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.v8i2.1972

Abstract

Companies in Indonesia are currently obligated to provide annual reports on its websites. The annual report presented on companies’ website becomes the information sources for its stakeholders.This research aims to understand the quality of financial reporting internet of consumer companies listed in Indonesia Stock Exchange. This research uses financial reporting internet index which consists of four components namely content, timeliness, technology, and user support to assess the quality of financial reporting internet.The analysis method of this research is descriptive analysis. The result of this research shows that consumer companies in Indonesia disclose annual reports on their websites and have good user support. While the timeliness index and technology of other consumer companies in Indonesia are not quite good
Pengaruh Early Warning System Dan Risk Based Capital Terhadap Tingkat Kesehatan Keuangan Perusahaan Asuransi Setianingsih, Novie Astuti; A, Wiwiek Kusumaning; Sari, Hanifah Puspita
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.v8i2.1974

Abstract

Insurance is an agreement between two parties, namely the insurance company and the policyholder, which forms the basis for receiving premiums by the insurance company in return. In determining insurance, the public needs an early warning system and risk-based capital analysis to determine the financial health of insurance companies, so that they can provide maximum protection to investors. This study aims to determine and analyze the level of financial soundness of insurance companies listed on the Indonesia Stock Exchange. The issuers selected are issuers from insurance companies listed on the IDX in 2019-2022. Determination of the sample using purposive sampling method, namely determining the sample from the existing population based on criteria. Data obtained from the Indonesian Capital Market Directory (ICMD). This research uses multiple linear regression analysis with SPSS application. The results of research on the Solvency Margin Ratio, Underwiting Ratio, Loss Ratio, Investment Returns Ratio, Liability to Liquid Ratio and Net Premium Growth Ratio contained in the Early Warning System and Risk Based Capital have a significant and positive effect on the level of company health, especially for insurance companies.
Peranan Audit Internal dalam Menunjang Efektivitas Pemberian Kredit Rini Susiani; Rosa Fitriana; Syafdinal
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.v8i2.1975

Abstract

This research aims to find out the role of Internal Audit (independence and objectivity, professional skill and accuracy, and integrity) in supporting the effectiveness of providing credit, case study at the Bank X Bandung branch offices. The population in this study was 30 people, with a sampling technique using non-probability sampling with a saturated sampling technique. The analytical method used in this research is multiple linear regression analysis at a significance level of 5%. The program for analyzing data uses the Statistical Package for Social Sciences (SPSS) Ver 25.0. The research results show that Independence and Objectivity, Professional Skills and Accuracy, and Integrity have a role in supporting the effectiveness of providing credit at the Bank X Bandung Branch Office.
Analisis Perbedaan Kinerja Keuangan Sebelum Dan Sesudah IPO Pada Perusahaan Go Public Di BEI: Studi Kasus Pada Perusahaan Yang Menerbitkan IPO Pada Tahun 2019 Dianita, Mirna; Niki Hadian; Prayitno, Yogo Heru
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.v8i2.1976

Abstract

Companies that carry out an IPO on the capital market will usually experience better performance changes and thus gain greater profits. Financial performance ratios are used by investors to make investment decisions in a company and determine company value. This research is in the form of comparative quantitative research. This comparative research aims to describe the differences in the financial ratio performance of companies conducting Initial Public Offerings (IPO) on the IDX before and after the IPO period. The population in this research is all companies listed in the IPO position on the Indonesia Stock Exchange (BEI) in 2019, a total of 55 companies with a sample of 40 companies. The research results show that there is no difference in financial performance in terms of Currnet Ratio (CR), Debt to Equity Ratio (DER) and Return on Equity (ROE) both before and after the IPO in non-financial sector companies that decided to IPO in 2019.
Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM Nainggolan, Junsun; Inayati
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.v8i2.1978

Abstract

The primary source of revenue for a country primarily comes from tax receipts. One of the key supports for tax revenue is the tax payments made by micro, small, and medium-sized enterprises (MSMEs). Only now, the tax payments made by MSMEs have been perceived as not contributing maximally to the state's revenue. The government has made efforts to enhance tax revenue by providing tax facilities, aiming to promote fairness and simplify tax administration for taxpayers, with the hope of achieving a sense of justice and administrative efficiency in tax compliance, which is expected to increase the willingness of taxpayers to fulfill their tax obligations. This research is conducted to determine the influence of tax fairness, tax simplicity, and tax knowledge possessed by MSME taxpayers on their compliance with tax obligations based on tax regulations. The independent variables in this study are tax fairness, tax simplicity, and tax knowledge, while tax compliance by MSME taxpayers is tested as the dependent variable. The population in this research includes 50 samples of individual MSME taxpayers in the Kramatwatu District, Serang Regency, Banten. The data collected is processed using the SPSS program with multiple linear regression analysis. The results obtained from this research show that tax fairness and tax simplicity have a significant impact on the tax compliance of individual MSME taxpayers in the Kramatwatu District, Serang Regency. In contrast, tax knowledge does not have a significant influence.
Efektivitas Pajak Karbon: Studi Literatur Albab, Yufi Mohammad Ulil; Heru Tjaraka
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.v8i2.1983

Abstract

Climate change is an issue that is being widely discussed internationally today. The aim of the research is to examine the effectiveness of carbon tax implementation and explain comprehensive results. This research method uses a systematic literature review of research conducted in the last 10 years. The search for the effectiveness of carbon tax as climate change mitigation then synthesizes the results of empirical studies that have been conducted. The researcher found that there are 3 things that should be of concern to the government; economic performance, industrial sector performance and social welfare. Carbon tax certainly has an effect on a country's economy, as carbon tax is basically imposed directly on products or services that cause emissions. many companies are burdened by the carbon tax because it will change the management of the company to use renewable energy. The price of products from the industry will also increase because the carbon tax is imposed directly on products that cause emissions. Welfare should be considered in the implementation of carbon tax by the government, as the policy will certainly have a negative effect on social welfare. The researcher found 3 things that should be the main consideration in planning and implementing the carbon tax policy itself, first is the macroeconomy, the industrial sector that contributes to social and macroeconomic and social welfare.
Dominasi Asing dalam Agresivitas Pajak di Indonesia Siti Maisaroh; Heru Tjaraka; Alfa Rahmiati
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.v8i2.1991

Abstract

This research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Pertumbuhan Aset Terhadap Nilai Perusahaan Putri, Melinda Risqi Setya; Hermuningsih, Sri; Wiyono, Gendro
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.v8i2.1997

Abstract

This research aims to examine the influence of Profitability, Leverage, Company Size, and Asset Growth as independent variables on Company Value as the dependent variable. Profitability is measured by Return On Assets, Leverage is measured by Debt Ratio, company size is measured by Ln total assets, asset growth is measured by asset growth, and company value is measured by Price to Book Value. This research is quantitative research. The sample in this research was obtained using a purposive sampling method, namely selecting samples using predetermined criteria. Based on the purposive sampling method with predetermined criteria, 105 samples were obtained from 21 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The analytical method used is descriptive statistical analysis, classical assumption tests which include normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, as well as multiple linear regression analysis and hypothesis testing used is the coefficient of determination test (R square), F-test and test. -t which was processed using the SPSS version 26 program. The research results show that profitability has a positive and significant effect on company value, leverage has no significant effect on company value, company size has a positive and significant effect on company value, asset growth has no significant effect on company value.

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