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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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Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Wijaya, Reza Henning; Novatiani, R. Ait
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.v8i4.2288

Abstract

ABSTRACT CSR disclosure aims to provide information on corporate social responsibility to the public, however CSR disclosure in Indonesia is still relatively low. The aims of this research is to analyze the influence of Profitability (ROA), Company Size (Size), Environmental Performance (PROPER), and Company Age (Age) on Corporate Social Responsibility Disclosure (CSRD). Method of this research is quantitative research. The sample for this research is coal mining companies listed on the Indonesia Stock Exchange 2015-2021. The tests used are the Chow test, Hausman test, and Lagrange Multiplier test to determine the correct estimation model. The data analysis technique used is the panel data analysis regression technique. The research results obtained show that: (1) Profitability (X1) has no effect on the CSR disclosure; (2) Company size (X2) has no effect on CSR disclosure; (3) Environmental Performance (X3) significant on CSR disclosure; (4) Company age (X4) has no effect on CSR disclosure. Keywords: Corporate Social Responsibility Disclosure, Profitability (ROA), Company Size (Size), Environmental Performance (PROPER), and Company Age
Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model Sitoresmi, Dyah; Fakhruddin, Iwan; Fitriati, Azmi; Setyadi, Edi Joko
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.v8i4.2294

Abstract

In an era of intense competition in the business world, companies may often be under pressure to demonstrate superior financial performance, even if it does not accurately reflect their true position. Maintaining reputation in the eyes of external stakeholders is the main motivation. In this context, information in performance reports is often manipulated. This study aims to detect fraudulent financial reporting using the fraud pentagon theory as well as the f-score model. The research population involves food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A sample of 21 companies was obtained using purposive sampling technique, so that the unit of analysis amounted to 105. Stata was used as the analysis software. The results showed that financial target, effective monitoring, and change of directors had no effect on fraudulent financial reporting. However, the quality of external auditor has a negative effect. While the frequency of CEO’s picture has a positive effect fraudulent financial reporting.
Audit Report Lag With the Public Accounting Firm’s Reputation as Moderation Saftiana, Yulia; Safitri, Rika Henda; Sulastri, Sulastri; Azwardi, Azwardi; Anggelena, Vina
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.v8i4.2295

Abstract

This study examines the impact of audit quality, profitability, and solvency on audit report lag, with PAF's reputation acting as a moderating factor in LQ45 companies. Panel data analysis, combining time series and cross-sectional data, was conducted on all LQ45 companies over the period 2017-2021, using purposive sampling. Quantitative analysis employing panel data regression analysis through Eviews 10 software was employed. The findings reveal that audit quality, profitability, solvency, and PAF reputation positively and significantly influence audit report lag. Moreover, PAF reputation moderates the relationship between audit quality and audit report lag, showing a negative and significant effect. Similarly, PAF reputation moderates the relationship between profitability and audit report lag, also exhibiting a negative and significant impact. However, PAF reputation's moderation on solvency demonstrates a negative but nonsignificant effect on audit report lag. Recommendations for further research include deeper analysis of reputation as a variable, as it supports reducing audit report delays. Additionally, examining audit quality and Return on Assets in more depth using nominal variables, with audit quality measured through earnings management or discretionary accruals, is suggested. Furthermore, refining analytical techniques through transformation methods that combine linear and nonlinear forms within a regression model is recommended for future investigations.
Political Connection, Public Ownership, Pengungkapan CSR: Peran Moderasi Ukuran Perusahaan Khairin, Mochamad Yahdi; Firmansyah, Amrie
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.v8i4.2300

Abstract

Basically, CSR activities are voluntary, but due to regulations set by the government, CSR activities are implicitly mandatory (Xu & Zeng, 2016). The purpose of the government in making regulations related to companies obliged to do CSR is that companies are responsible for the consequences of company operations that may have an impact on the environment and surrounding communities. However, currently the development of CSR disclosure implementation in Indonesia has not been carried out optimally by private companies and state-owned enterprises. According to Nayenggita et al., (2019), the implementation of CSR in Indonesia is currently still carried out based on the perspective of profit sharing which is used to answer desires rather than the needs needed by the community. The purpose of this study is to determine whether political connection and public ownership have an impact on CSR disclosure by using company size as a moderating variable.The data used comes from financial reports and sustainability reports as well as annual reports on state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2020 to 2022. Multiple regression analysis was used to test the hypothesis on the research panel data. The results show that political connection has no effect on CSR disclosure, but public ownership is negatively related to CSR disclosure. The results also concluded that company size can strengthen public ownership. The results also concluded that company size can strengthen the positive effect of public ownership on CSR disclosure.
Analysis Tax Regulation MoF 79/2023: Assessing Legal Certainty & Justice in Regulation and Practice Priyono, Agus Puji; Nisa, Farhatun
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.v8i4.2310

Abstract

The fundamental principles of justice and legal certainty are integral components of the rule of law, concerning the protection of individual rights, specifically in taxation. In this context, the importance of regulation demands the presence of strong legal values. Legal certainty guarantees clear rules, protects rights, and promotes trust in the judicial system. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 serves as a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation Number 79 of 2023 is important for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. Practical aspects, including the Indonesian Professional Appraisal Society (MAPPI) relationship, professional judgment, and considerations for business dissolution, enhance justice, legal certainty, and tax compliance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants.
Determinan Kualitas Audit Berdasarkan Perspektif Keperilakuan Sari, Ratna Novita; Indira Januarti
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.v8i4.2311

Abstract

This examination seeks to analyze and present empirical evidence regarding the influence of ethics, professionalism, and dysfunctional audit behavior on audit quality. A quality audited financial report is the basis for users of financial reports in making decisions. The research sample was auditors at public accounting firms in the provinces of West Java, Central Java, and East Java registered in the Directory of the Indonesian Institute of Public Accountants with a total of 162 auditors. The sampling technique is convenience sampling or sampling based on data availability. This research is quantitative research with data collection using a questionnaire. The questionnaire used utilizes Google Form because it makes it easier to send the questionnaire to each public accounting firm's email. The analysis tool uses multiple linear regression with IBM SPSS 26 software. Research findings show that auditor ethics and auditor professionalism have a positive effect on audit quality. This indicates that the higher the auditor's ethics and professionalism, the higher the quality of the resulting audit. In contrast, dysfunctional audit behavior does not show a significant negative influence on audit quality. These results indicate that the presence or absence of dysfunctional audit behavior cannot be the cause of the quality of the financial statement audit
Mediasi Determinan Integritas Laporan Keuangan Dengan Manajemen Laba Patmawati, Patmawati; Sari, Relasari; Rahmawati, Meita
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.v8i4.2319

Abstract

This study examines the determinants of financial statement integrity using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee mediated by profit management variables. The population used in this study is all state-owned companies listed on the Indonesia Stock Exchange with sampling techniques using purposive sampling methods based on certain criteria. Testing the research data using a panel regression model using the GEE Population-Averaged Model approach. The purpose of this study is to examine the direct influence using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee as well as indirect influence on financial statement integrity variables through profit management. The results of this study show that there is no influence of institutional ownership variables, independent commissioners, leverage, company size, and audit committee on financial statement integrity, there is an influence of managerial ownership on financial statement integrity, and profit management is proven as mediation on financial statement integrity only for managerial ownership variables.
Tax Planning through Thin Capitalization in Multinational Corporations in Indonesia Puspitorini, Gayatri Indah; Alfa Rahmiati, Alfa
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.v8i4.2322

Abstract

In an effort to achieve the goals of minimizing taxes and maximizing global profits, multinational companies use several strategies in their tax planning to obtain maximum global profits. Good tax planning will certainly be able to minimize the tax burden that must be paid without having to violate existing regulations, including using thin capitalization. This type of research is qualitative research, while the data collection technique in this research was carried out by following the research steps of library research. The aim of this research is to provide an overview of appropriate tax planning that can be carried out by Multinational Corporations (MNC) in Indonesia by using thin capitalization in accordance with existing laws and regulations in Indonesia. The results of this research are that MNCs in Indonesia in their tax planning should utilize a thin capitalization strategy by maximizing debt and capital in accordance with PMK-169/PMK.010/2015 rules, namely 4:1.
Agency Cost, Ukuran Perusahaan, dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Transparansi Informasi sebagai Variabel Moderasi Fadlillah, Fanny; Maryanti, Eny
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.v8i4.2337

Abstract

Company value is the price reflected in the expectations and perceptions of share sellers and buyers regarding company performance. It reflects how shareholders view a company's profit potential, known as enterprise value. When the share price of a company is high, it indicates that shareholders expect good performance from the company, which has the potential to provide profits for them. This research aims to evaluate the role of information transparency in moderating the relationship between agency costs, company size, and tax avoidance on company value. This research uses quantitative methods with a sample consisting of 63 mining companies selected through purposive sampling techniques. The research population consists of mining companies listed on the Indonesia Stock Exchange during 2019-2021. The research results show that agency costs and company size have a significant influence on company value, while tax avoidance does not have a significant influence on company value. Information transparency as a moderating variable moderates the relationship between agency costs and firm value. However, information transparency does not moderate the relationship between company size and tax avoidance on company value. Therefore, investors are advised to consider the current effective tax rate of the company when making investments, as a high CETR value may indicate tax avoidance practices, potentially affecting investment returns.
Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Green Banking, Likuiditas, Rentabilitas, dan Aktivitas Perusahaan Pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Goh, Thomas Sumarsan; Elidawati; Syawaluddin; Cynthia
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.v8i4.2339

Abstract

Recently, issues related to sustainable development have become an important discussion in the academic, business, and government. As an intermediary, the banking sector has an important role in supporting the economy in Indonesia, so the company must be able to balance the company's interests with stakeholders' interests in improving financial performance to achieve sustainable development that has been determined until 2030. This research aims to examine and analyze corporate social responsibility, managerial ownership, green banking, liquidity, rentability, and company activities on the financial performance of banking sector companies listed on the IDX. The population in this research is 47 banking companies listed on the IDX for 2018-2022. The research sample was 42 banking companies listed on the IDX over five years. The data analysis model in this research is multiple linear regression analysis. The results show that corporate social responsibility, managerial ownership, and green banking partially have no impact on financial performance, but liquidity, rentability, and company activities partially have a significant effect on financial performance in banking sector companies listed on the IDX. Simultaneously, corporate social responsibility, managerial ownership, green banking, liquidity, rentability, and company activities significantly affect the financial performance of banking sector companies listed on the IDX.

Page 119 of 151 | Total Record : 1502

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