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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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Peran Moderasi Tata Kelola Perusahaan Pada Pengaruh Kompensasi CEO Terhadap Audit Fees Zielma, Ariel; Tjaraka, Heru
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.v8i4.2342

Abstract

Financial statements are instruments that represent the company's assets in a structured manner and represent an assessment of the company's performance in the current year. Auditors play an important role in protecting investors' rights by detecting misstatements or fraud in the presentation of financial statements. This study aims to examine the effect of CEO compensation on audit fees and to know that corporate governance can strengthen the effect of CEO compensation on audit fees. This study uses a quantitative approach with multiple linear analysis models and secondary data sources from the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample used is 192 samples. The results of this study indicate that the CEO's compensation has no effect on the audit fee. This shows that the amount of the audit fee is not seen from the amount of compensation received by the CEO. In the moderating variable of corporate governance, there is no effect of CEO compensation moderated by the proportion of independent commissioners and audit committees on audit fees. This shows that the role of corporate governance does not also affect the fees given by the auditors for auditing services for their financial statements.
Company Growth and Profitability in Corporate Value with Environmental Disclosure as a Moderation in Oil, Gas and Coal Companies Putri, Ika Swasti; Bambang Sutopo
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.v8i4.2345

Abstract

This study examines the relationship between company growth, profitability, and corporate value, focusing on the role of environmental disclosure as a moderation variable in the oil, gas, and coal sectors. Using data from 15 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, this study applies multiple linear regression analysis to test hypotheses related to the effect of growth and profitability on company value, as well as how environmental disclosures moderate these relationships. The results show that profitability significantly affects the value of the company, confirming that more profitable companies tend to be valued higher in the market. Environmental disclosure also has a significant impact on corporate value, emphasizing the importance of transparency and environmental responsibility. While company growth has no significant relationship with firm value, the interaction between profitability and environmental disclosure to company value is significant, suggesting that the positive effects of environmental disclosure are amplified by firm profitability. These findings offer important insights for stakeholders in making investment decisions and environmentally sound business practices.
Pengaruh CEO Tenure terhadap Audit Fee Faridah, Jauharotul; Kalanjati, Devi Sulistyo
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.v8i4.2346

Abstract

This study examines the effect of CEO tenure on audit fees in two different periods, the first three years and the final year of the CEOs’ service. Those two periods were chosen because the CEOs’ are more likely to show high risk-taking behavior and manage earnings as proof of his ability to manage the company when he is about to start and end his service, and to maintain the chair of Board of Directors after retirement. Hence, the first three years and the final year of the CEOs’ service increase the probability of financial misreporting and thus the audit risk compared to other years, so it affects the determination of audit fees by the auditor. The results by using 1157 samples of data from non-finance and non-mining companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2019 shows a significant effect between CEO tenure and audit fees. This study initiates research on the topic of CEO tenure and audit fees in Indonesia and expands the literature on CEO tenure and audit fees.
Maximizing Revenue : an in-depth Analysis of Tobacco Excise, Ethyl Alcohol Excise, and Excise Revenue Lenny, Lenny
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.v8i4.2349

Abstract

Excise revenue's contribution to state revenue is intimately linked to its inclusion in the central government's financial report. The Directorate General of Customs collects excise duties on ethyl alcohol, tobacco goods, and ethyl alcohol-containing beverages, which are then reported to the federal government in financial reports. While there is a lot of research on tobacco excise, there isn't much on excise duties on ethyl alcohol, which is the subject of this study. The research technique is descriptive-quantitative, with secondary data sourced from central government financial reports from 2006 to 2022 and processed with SPSS software. Three hypotheses are tested, with the first indicating that tobacco excise has a considerable impact on excise revenue. The second hypothesis asserts that excise levies on ethyl alcohol have little impact on excise revenue. However, the final hypothesis is accepted, suggesting that tobacco excise and excise levies on ethyl alcohol have a significant impact on excise revenue, as demonstrated by a high R square value.
Meningkatkan Kepatuhan Pajak di Kalangan UMKM: Studi Pada Pemilik Usaha Mikro Kecil dan Menengah di Kabupaten Polewali Mandar Arifin, Arifin
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.v8i4.2354

Abstract

This research aims to examine and analyze the influence of tax determinants on the compliance of individual SME taxpayers in Polewali Mandar. By collecting and analyzing data from respondents in Polewali Mandar, this study explores the relationship between tax knowledge, tax rates, and tax penalties with SME taxpayer compliance. The findings provide valuable insights into understanding the factors affecting taxpayer compliance at the SME level. The results indicate that tax knowledge has a positive but insignificant effect on the compliance of individual SME taxpayers in Polewali Mandar. This emphasizes the importance of enhancing understanding of the tax system from calculating to reporting taxes, as an effort to improve taxpayer compliance. Moreover, the study finds that tax rates have a positive and significant influence on the compliance of individual SME taxpayers in Polewali Mandar. The implementation of regulations regarding Final Income Tax at a rate of 0.5% for SMEs is perceived as a measure that eases tax payments, thereby enhancing taxpayer compliance. Furthermore, tax penalties are proven to have a positive and significant effect on the compliance of individual SME taxpayers in Polewali Mandar. The existence of tax penalties is regarded as a strong incentive to foster discipline in fulfilling tax obligations. By enforcing tax penalties for all violators, it is expected to promote increased taxpayer compliance from payment to tax reporting. This research provides an in-depth understanding of the importance of tax determinant factors in influencing SME taxpayer compliance. Therefore, efforts to enhance tax knowledge, ensure fair tax rates, and enforce strict tax penalties can be effective strategies in improving taxpayer compliance at the individual SME level in Polewali Mandar.
Analysis Of Accounting Information Usage On MSME’s In Central Maluku Anakotta, Fanny M; Putuhena, Hempry
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.v8i4.2357

Abstract

The development of MSMEs has become rapid along with the development of the national economy. A deep understanding of accounting is expected to enable the use accounting information for decision-making. This study aims to see the effect of accounting knowledge, business experience, business scale, and owner perception on the use of accounting information. The population and sample in this study are MSMEs in Central Maluku Regency. There are 150 respondent data processed using the SPSS application. The results show that accounting knowledge, business experience, business scale, and owner perception affect the use of accounting information. This research only uses two regencies in Maluku province, expecting that further research will cover the province as a whole Keywords: Accounting Knowledge; Business Experience; Business Scale; Owner Perception; Accounting Information
Deteksi Fraudulent Financial Statement melalui Dechow F-Score dengan Pemoderasi Firm Size Mentari, Citra; Indriani, Eni
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.v8i4.2361

Abstract

Financial statement fraud is common in Indonesia, especially in the financial sector. The focus of this research is to evaluate whether the six elements of the fraud hexagon theory affect the false financial statements of companies in the financial industry. These six elements are proxied by the variables stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor switching), capability (change in director), ego (arrogance), and collusion. This study also statistically analyzes whether firm size can moderate the influence of these variables. The research population includes all financial companies listed on the Indonesia Stock Exchange in 2020–2022, both banking and non-banking subsectors. The purposive sampling method was used as a sample selection, and a total of 288 data points from 96 companies were collected. E-Views 12 software was used for data analysis. The coefficient of determination test, moderation test, hypothesis test (F and t), panel regression (chow and lagrange multiplier), and descriptive statistical analysis are the methods used to analyze the data. The results show that almost all independent variables in this study do not have a significant effect on fraudulent financial statements; the only variable that has a positive coefficient value is the auditor switching variable. The moderation test results show that company size as a moderating variable decreases the effect of auditor switching on unauthorized financial statements. However, firm size cannot moderate factors such as financial stability, ineffective monitoring, a change in director, arrogance, and collusion. Keywords: Financial Sector; Firm Size; Fraud Hexagon; Fraudulent Financial Statement
Strategi Peningkatan Kepatuhan Pajak Melalui Pelatihan Brevet Pajak: Peran Motivasi dan Literasi Akuntansi Setianan, Andreas Ronald; Andika, Andika; Putri, Wika Harisa; Lestari, Puji
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.v8i4.2364

Abstract

In Indonesia, the obligation to pay taxes regulated through Law Number 28 Year 2007 is critical in the country’s fiscal structure. The self-assessment system recognizes the vital role of taxpayers in ensuring tax compliance and contribution. However, significant challenges, such as tax evasion, late payments, and incidents of incomplete payments, highlight the need to understand more deeply the factors that influence tax compliance. In addition, tax brevet training (PBP) is considered strategic to improve tax understanding and compliance, although accounting students’ interest in this program is not optimal. This study explores the moderating role of accounting literacy in the relationship between economic and quality motivation and its impact on accounting students’ interest in joining the PBP program. 200 data were collected using a quantitative approach through a questionnaire survey distributed to accounting students in Yogyakarta through Google Forms. Variable ratings were conducted using a Likert scale, while data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM). The study results show that both quality motivation and economic motivation significantly affect accounting students’ interest in participating in the PBP program. However, accounting literacy negatively moderates the effect of motivation on student interest. Furthermore, accounting literacy has no significant influence on increasing the impact of economic motivation on interest in joining the tax brevet. Based on the R Square test results, the effect of quality motivation and economic motivation moderated by accounting literacy has a moderate effect on accounting students’ interest in joining the PBP program, with a value of 0.682.
Pengaruh Akuntabilitas, Time Pressure Dan Pemahaman Sistem Informasi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening Silvia, Riska; Hanum, Zulia
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.v8i4.2372

Abstract

The study aims to examine and assess how comprehension of accountability, time pressure, and understanding of information systems affect audit quality, with due professional care acting as a mediator. It employs an associative approach, utilizing primary data obtained through distributing questionnaires to 173 auditors employed at a Public Accounting Office in Medan City. Sample determination followed the Slovin formula. Data analysis involved outer model analysis, inner model analysis, and hypothesis testing using Partial Least Squares (PLS) software version 4.1.0.2. The findings are as follows: (1) Accountability doesn't significantly impact Audit Quality; (2) Accountability significantly impacts Due Professional Care; (3) Time Pressure significantly influences Audit Quality; (4) Time Pressure significantly affects Due Professional Care; (5) Understanding Information Systems significantly impacts Audit Quality; (6) Understanding Information Systems significantly affects Due Professional Care; (7) Due Professional Care significantly impacts Audit Quality; (8) Accountability's impact on Audit Quality through Due Professional Care is not significant; (9) Time Pressure's influence on Audit Quality through Due Professional Care is significant; and (10) Understanding Information Systems' effect on Audit Quality through Due Professional Care is significant.
Does Big Data Analytics Implementation Have a Mediating Role in The Examination of Public Sector Audit Quality? Nasrudin , Taufik; 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.v8i4.2374

Abstract

This study examines the effect of auditor competence and motivation on audit quality by implementing big data analytics as an intervening variable. The data used in this study comes from a questionnaire survey distributed to respondents during December 2023. The respondents in this study were selected using purposive sampling, with the criteria being auditors at the State Finance Auditorate I BPK. The final sample used in this study was 37 respondents. This study uses the SEM approach with the SmartPLS version 3.0 application to test the data. The findings of this study indicate that competence and motivation have a positive and significant effect on the implementation of big data analytics. In addition, competence has a positive effect on audit quality, but motivation does not affect audit quality. Furthermore, implementing big data analytics does not affect audit quality or mediate the effect of competence and motivation on audit quality. With the results of this study, it is hoped that there will be an increase in training programs, socialization, and the use of big data analytics in audit activities so that it can be useful for improving audit quality.

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