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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 Kualitas Pengungkapan Csr Terhadap Kepuasan Dan Layanan Akademik Di Kampus Uph Medan Hantono, Hantono; Anabel , Thrylbi; Galani , Vicky Gaya
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2427

Abstract

Penelitian ini menguji pengaruh X1 (Kepuasan) terhadap variabel Y(Corporate Social Responsibility) (CSR)) dan juga variabel X2 (Layanan) mempunyai pengaruh yang signifikan terhadap variabel Y (Corporate Social Responsibility (CSR)). Menggunakan sampel 33 dari mahasiswa UPH Kampus Medan. Survei dilakukan dengan mengisi kuesioner online. Analisis data menggunakan SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa X1 terlihat t hitung > t tabel (2,516 > 2,03951) dengan nilai signifikansi 0,017 < 0,05. Oleh karena itu, dapat dikatakan bahwa variabel X1 (Kepuasan) mempunyai pengaruh yang signifikan terhadap variabel Y(Corporate Social Responsibility (CSR)) dan Untuk variabel X2 terlihat t hitung > t tabel (2,260 > 2,03951) dengan nilai signifikansi 0,031 < 0,05. Oleh karena itu, dapat dikatakan bahwa variabel X2 (Layanan) mempunyai pengaruh yang signifikan terhadap variabel Y (Corporate Social Responsibility (CSR)).Pada koefisien determinasi memiliki pengaruh dengan nilai 36,4% dan sisanya sebesar 63,6% dipengaruhi oleh faktor lain. Berdasarkan uji F, jika nilai Fhitung > F Tabel dan nilai signifikansi lebih kecil dari 0,05 maka disimpulkan secara simultan (serempak) variabel bebas berpengaruh signifikan terhadap variabel terikat.
Pengaruh Earning Before Tax dan interest expense terhadap Net Income pada sektor Perbankan Ginting, Rasinta Ria; Hutagalung, Galumbang; Simorangkir, Enda Noviyanti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2500

Abstract

The research was conducted to comprehensively determine the effect of interest expense and earnings before tax on net income. This study uses a quantitative descriptive approach, with a population of SOEs engaged in financial services represented by PT Bank Rakyat Indonesia (Persero) Tbk. from several banks in Indonesia. The sampling technique uses a probability sample with a purposive sampling method. In addition, the sample data from this company were 20 from the last five years of PT Bank Rakyat Indonesia (Persero) Tbk's financial reporting. which includes Q1, Q2, Q3, and Q4 (Audited). Data analysis using SmartPLS4 software with the study results showed that the interest expense variable significantly affects net income, and earnings before tax significantly affect net income. However, other factors affect the value of net income, which tends to increase, like pro forma profit. Thus H1, H2, and H3 are accepted, which means that there is a significant influence between interest expense, earnings before tax, and net income.
Pengaruh Penghindaran Pajak dan Risiko Pajak terhadap Nilai Perusahaan Sektor Infrastruktur yang terdaftar di BEI Santo, Vianty Adella; Sari, Theresia Anggun
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2213

Abstract

Company value is a reflection of management's efforts in carrying out the company's operational activities. With the high value of the company, it can attract investors to invest their funds in the company. In this research, the influence of company value is seen from tax avoidance and tax risk. Tax avoidance is a legal practice in minimizing tax payments as long as it meets applicable tax regulations. Tax risk is related to the impact if a company carries out tax evasion that does not comply with tax regulations and can result in the imposition of sanctions or fines. The aim of this research is to conduct testing and provide empirical evidence of the influence of the independent variables, namely Tax Avoidance) and Tax Risk on the dependent influence, namely Firm Value with Firm Size as the control variable. This research uses multiple regression analysis and is assisted by the Eviews 9 program. The research results show that tax avoidance and tax risk have no effect on firm value. Firm size has a negative effect on company value.
Analisis Faktor yang Mempengaruhi Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Sektor Pertambangan Christina, Christina; Lo, Lucyana; Julis, Danica; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2230

Abstract

Penelitian ini dilakukan untuk mengkaji dan menganalisis faktor yang mempengaruhi nilai perusahaan (Price to Book Value) dan bagaimana peran kebijakan dividen (Dividend Payout Ratio) memoderasi hubungan faktor-faktor tersebut dengan nilai perusahaan. Semakin tinggi nilai perusahaan, maka akan diikuti dengan tingginya harga saham. Tingginya harga saham perusahaan menunjukkan tingginya kekayaan perusahaan yang tercermin dari tingginya nilai perusahaan. Nilai perusahaan dipengaruhi oleh beberapa faktor internal perusahaan seperti profitabilitas, struktur modal, ukuran perusahaan, likuiditas, dan rasio aktivitas. Penelitian ini berobjek pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Populasi dalam penelitian ini berjumlah 191 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 86 perusahaan dengan total pengamatan 131 perusahaan. Metode analisis data yang digunakan adalah Partial Least Squaredengan model two-stage approach dengan menggunakan alat bantu perangkat lunak statistika SmartPLS 3. Hasil penelitian menunjukkan bahwa variabel profitabilitas (Return on Assets), struktur modal (Debt to Equity Ratio), ukuran perusahaan (LnTotalAsset), likuiditas (Current Ratio), rasio aktivitas (Total Assets Turn Over) tidak berpengaruh terhadap nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Selain itu, pengujian moderasi menunjukkan bahwa kebijakan dividen tidak mampu memoderasi hubungan (Return on Assets) dengan nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Kata Kunci: Kebijakan Dividen ; Likuiditas ; Nilai Perusahaan ; Profitabilias ; Rasio Aktivitas ; Struktur Modal ; Ukuran Perusahaan.
The Influence of Corporate Governance, Leverage, and Profitability on Company Value Larasati, Dinar; Gantino, Rilla
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2255

Abstract

This empirical research aims to determine the influence of corporate governance, leverage and profitability on company value in two company sub-sectors, namely food, beverage and telecommunications listed on the IDX in 2018-2022. The dependent variable in this research is company value. This research uses a purposive sampling model. The data analysis model used is multiple regression analysis. The results of this study state that leverage has an effect on company value in both sub-sectors, corporate governance has an effect on company value in the food and beverage sub-sector, while corporate governance has no effect on company value in the telecommunications sub-sector and profitability has no effect on company value in both company sub-sectors
Influence of Human Resource Quality and Management Commitment on the Quality of Accounting Information Octavia, Evi; R. Ait Novatiani; Rachmawati, Rima
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2263

Abstract

This research aims to analyze and test in more depth the influence of the quality of human resources and management commitment on the quality of accounting information. This research needs to be carried out because several cases related to financial reports have caused accounting information to be of poor quality. Multiple linear regression is used in this study's data analysis for both descriptive and verifying purposes carried out at PT PLN Distribution West Java with 30 respondents. A significant association is indicated by the multiple correlation coefficient value of 0.785. These findings suggest a robust and favourable correlation between the quality of accounting information and management commitment and human resources. This implies that if management is dedicated and human resources are qualified, the quality of accounting information will be higher. The quality of human resources and management commitment have a 61.6% influence on the quality of accounting information, according to the coefficient of determination value of 0.616. The results of the descriptive analysis that has been carried out are in the sufficient category, meaning that there are still several things that are not optimal in the Human Resource Quality indicators, especially the results of the training that is carried out is not optimal. Descriptive analysis of Management Commitment is not optimal, namely there is still a lack of awareness of maintaining commitment as something that should be. The results of the descriptive analysis on the Quality of Accounting Information are in the sufficient category, meaning that there are still things that are not optimal, especially there are still obstacles when operating the system and the system still does not make it easy to find the information needed.
Pengungkapan Aset Biologis, Ekonomi Global dan Hilirisasi Dapatkah Dewan Mendorong Pertumbuhan Berkelanjutan di Industri Agrikultur Suhardjo, Iwan; Suparman, Meiliana; Rosana, Jackie; Pangestu, Krisnawati Yeni; Rahman, Padli
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2269

Abstract

Indonesia is an agricultural country where the agricultural sector contributes significantly to GDP. The agricultural sector also plays an important role in providing employment, making it one of the important sectors in the country's economic growth. The purpose of this study is to investigate the impact of biological asset disclosure, downstream practices, and global economic factors on the sustainable growth of agricultural companies in Indonesia, as well as to test the role of board education background in moderation. The research method uses panel data analysis of annual reports of agricultural companies on the Indonesia Stock Exchange (2017-2022) with regression using SPSS Statistics 27. The results show that biological asset disclosure has a significant negative impact on sustainable growth, while downstream practices and global economic factors make significant positive contributions. Meanwhile, the board's educational background was found not to moderate the relationship between biological asset disclosure, downstream, and the global economy on the level of sustainable growth. This study provides in-depth insights into the factors affecting sustainable growth in the Indonesian agricultural corporate sector, with practical implications for corporate strategy and agricultural sector policy.
Pengaruh Struktur Modal, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan yang Dimoderasi Ukuran Perusahaan. Amelia, Arliza; Kadir, Abdul; Syahdan, Saifhul Anuar; Boedi, Soelistijono
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2279

Abstract

The purpose of this study was to analyze and find real evidence regarding capital structure, profitability and investment decisions on firm value moderated by company size which may or may not affect the three independent variables on firm value. This research uses purposive sampling method. This study uses food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022, obtained 27 companies as a population with the number of samples used in the study of 135. The data analysis used is regression analysis and classical assumptions, and hypothesis testing is also carried out using multiple linear regression analysis and moderation regression testing. The results of this study indicate that capital structure, profitability and investment decisions have a positive effect on firm value. Company size as a moderating variable is able to moderate (weaken) the effect of capital structure on firm value, company size is also able to moderate (strengthen) the effect of profitability on firm value and company size is not able to moderate (weaken or strengthen) the effect of investment decisions on firm value. Keywords: Capital structure, profitability, investment decision, firm value, company size
Apakah Narsisme dan Love of money Memicu Kecurangan Laporan Keuangan? Kuang, Tan Ming; Agustinus, Andre; Cahyadi, Andreas; Purwati, Misma Adhytia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2285

Abstract

The financial statements that accurately represent the financial performance of an entity in a relevant and reliable manner are crucial for economic decision-makers. Therefore, financial reports should be free from misrepresentation, especially those intentionally committed with the aim of deceiving users. While research on fraud is a significant issue in the business and accounting context, studies connecting personality factors to financial statement fraud remain limited. This study aims to examine the direct and indirect impact of narcissistic personality traits on financial statement fraud, considering the role of love of money as a mediating variable. The research adopts a quantitative approach, collecting primary data through questionnaires distributed via social media platforms such as Instagram and WhatsApp, as well as direct invitations to respondents. The sample consists of 90 accounting students from various universities, primarily located in West Java, Indonesia. Data analysis is conducted using the SEM-PLS approach. The research findings indicate that individuals with narcissistic personality traits tend to be obsessed with money and engage in financial statement manipulation. However, the study did not find a significant impact of the love of money on financial statement fraud, and the role of the love of money as a mediating variable was not identified. These findings offer practical insights for accounting program managers to integrate individual character development, aiming to produce graduates with ethics and integrity. For the accounting profession and corporate management, these findings underscore the importance of considering individual factors in mitigating the risk of accounting fraud.
Implementation of ISAK 35: How Hospitals in West Sumatera Present Their Financial Statements? Edmawati, Sri Dewi; Komalasari, Sanda Patrisia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2287

Abstract

Hospitals are a form of non-profit entity. For accountability, hospitals should provide financial reports that comply with applicable accounting standards, namely ISAK No. 35. The purpose of this study is to see whether hospitals have implemented interpretation of financial accounting standard, namely Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. The limited amount of research on this subject makes us compelled to do so. This research is important to do in order to improve the quality of financial reporting in hospitals. ISAK No. 35 regulates the presentation of financial statements of non-profit oriented entities. The method used to achieve this purpuse is to carry out an analysis of financial reports and distribute questionnaires regarding the content of financial reports for hospitals that not provide access to their financial reports. The samples in this study were 22 major hospitals in Padang City and several hospitals outside Padang City in West Sumatra. The findings of this study are that only 2 from 22 hospitals have implemented ISAK 35. All BLU/BLUD government hospitals in this study implemented SAP, but not ISAK 35. This research provides information that financial reporting in hospitals is still inadequate, regardless of whether hospitals implement ISAK 35 or not. This research will provide data for the government to make various efforts to improve the quality of hospital financial reporting.

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