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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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Dampak Keberagaman Gender Dewan Direksi dan Inovasi Lingkungan terhadap Biaya Utang di Indonesia Aditia, Nugraha Calvin Marchellino; Kuang, Tan Ming
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.v8i4.2429

Abstract

This study aims to test and find out the influence of Board Gender Diversity and Environmental factors on the Cost of Debt of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using a quantitative method and a sample of 164 companies from various sectors, this research found that Board Gender Diversity does not have a significant influence on the Cost of Debt. This could be due to the still low level of gender diversity in the boards of directors of Indonesian companies, so its impact on debt costs is not yet clearly visible. Furthermore, the Environmental variable also does not have a significant influence on the Cost of Debt. Although environmental issues are becoming increasingly important, companies' awareness of disclosing related information is still low, so it has not yet impacted creditors' perceptions of company risk. The findings of this study can assist companies in developing more effective, sustainable corporate governance strategies and provide valuable information for investors and other stakeholders in assessing investment risks and opportunities.
Faktor - Faktor Yang Mempengaruhi Performa Saham Pada Industri Pertambangan di Indonesia Haki, Billy Adriyadi; Setiawan, Amelia; Djajadikerta, Hamfri
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.v8i4.2431

Abstract

This study is aimed to examine the effect of profitability, liquidity, firm size, board size, and net income on stock returns. The population that is used in this study is all of the mining companies listed on the Indonesian Stock Exchange within the 2017-2022 period, resulting in 62 companies. A purposive sampling method is used in this study, and by considering several criteria, a sample of 8 companies with an observation period of 5 years is chosen. This study uses multiple linear regression analysis using IBM SPSS 27. The study has shown that at a 95% significance level, it can not be concluded that liquidity, profitability, net income, and board size have partial effects on stock return. However, at the same significance level, it can be concluded that firm size have a partial effect on stock return. Simultaneously, at a 95% significance level, liquidity, profitability, net income, firm size, and board size have effect on stock returns. Profitability, liquidity, firm size, board size, and net income simultaneously have Adjusted R Square of 22.9%, which highlights the fact that there are other variables not included in this study that have effect on stock returns.
Dampak E-Tax System dan Konsultan Pajak Terhadap Kepatuhan dengan Kepuasan Wajib Pajak Sebagai Variabel Intervening Kribiyantara, Yohanes; Dura, Justita; Bukhori, Mohammad
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.v8i4.2435

Abstract

Because tax revenue is the main source of state funding for national development, it is essential for the government, particularly the Directorate General of Taxes, to improve taxpayer compliance with tax obligations. Shifting from traditional face-to-face services to digital services, known as the electronic tax system (e-tax system), includes online reporting through e-filing, e-form, e-bupot unification, e-bupot21, and e-invoice. This is one strategy to improve compliance. Tidak banyak penelitian yang dilakukan tentang dampak dari these services on tax compliance, mediated by taxpayer satisfaction, meskipun mereka dimaksudkan untuk mempersederhanakan pembayaran pajak dan diwajibkan. A sample of 117 taxpayers, who are clients of tax consultants and members of the Indonesian Tax Consultants Association (IKPI) Balikpapan Branch, was used in this study to investigate the impact of the e-tax system on taxpayer compliance in Balikpapan City, with taxpayer satisfaction as an intervening variable. SmartPLS 4.0.9.6 software was used for data analysis using SEM-PLS. Hasilnya menunjukkan bahwa penerapan e-tax system berdampak positif dan signifikan terhadap taxpayer satisfaction dan compliance. Furthermore, taxpayer satisfaction has a positive and significant impact on taxpayer compliance. Additionally, as an intervening variable, taxpayer satisfaction has a positive and significant impact on taxpayer compliance
Pengaruh Perencanaan Pajak, Cash Holding, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba Christella, Brenda; Santo, Vianty Adella
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.v8i4.2436

Abstract

The growth of the global economy and the increasing competition in the business world, particularly after the Covid-19 pandemic, have motivated many parties to seize opportunities. Financial reports serve as a benchmark for the success or failure of a company's sustainability, with earnings management playing a crucial role in this context. The objective of this study is to determine whether tax planning, cash holding, profitability, and company size influence earnings management. This research is quantitative in nature, involving extensive numerical data that will be processed into statistical information. Secondary data from infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 65 companies, was used for this study. The purposive sampling method was employed for sample selection. The results of this study indicate that there is an influence of the independent variables, namely tax planning and company size, on the dependent variable, which is earnings management. It was also found that there is no influence of the independent variables, namely cash holding and profitability, on earnings management. Based on these findings, it is recommended to investigate other variables not examined in this study to provide broader insights and knowledge regarding factors affecting earnings management, making future research more varied. For infrastructure sector companies, strengthening internal oversight is necessary to reduce earnings management activities, which will ultimately enhance the company's image in the eyes of stakeholders.
Apakah Ukuran Perusahaan, Kompleksitas Perusahaan, Leverage, Profabilitas dan Komite Audit Mempengaruhi Biaya Audit? Rifaldi, Muhamad Rifay
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.v8i4.2440

Abstract

Audit Fee is the amount of imbalance that will be accepted by public accountants by adjusting the assignment, complexity of services and level of expertise related to providing financial report audit services. Rules regarding Audit Fees were made by the Indonesian Institute of Public Accountants (IAPI) in Management Regulation Number 2 of 2016 concerning "Determining Fees for Financial Report Audit Services". In reality, disclosing the amount of Audit Fees in some Companies is done implicitly, which means that Audit Fees are presented together with professional services in the Company's profit and loss report. This research aims to determine the influence of company size, company complexity, leverage, profitability and audit committee on audit fees in mining sector companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The sample used in this research was 126 samples using purposive sampling. The data in this study were analyzed using descriptive analysis and linear regression. The analytical method used is linear regression using Eviews software version 12. The results of the research show that Company Size partially has a significant positive effect on audit fees, Company Complexity partially has a significant negative effect on audit fees, while Leverage and Profitability partially have no significant negative effect on audit fees and the Audit Committee partially do not have a significant positive effect on audit fees.. Keywords: Audit Fee, Company Size, Company Complexity, Leverage, Profitability, Audit Committe
Mendalami Kesiapan UMKM dan Relevansi SAK EMKM Di Era Industri 4.0 Dwijayanti, Ni Made Ayu; Karmana , I Wayan; Trisnadewi, Ketut Sinta
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.v8i4.2442

Abstract

This study aims to explore the readiness of Rose Madani MSMEs in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the relevance of preparing financial reports according to SAK EMKM standards in the Industrial Era 4.0. This study uses a qualitative descriptive approach where the readiness of Rose Madani MSMEs is assessed by 3 aspects, namely HR readiness, supporting applications, and MSME commitment. The results of the study indicate that Rose Madhani MSMEs are not ready to implement SAK EMKM. The low level of accounting understanding is an obstacle from the HR aspect, the absence of a digital application based on SAK EMKM is an obstacle from the infrastructure side, and the perception of MSME owners that consistent financial recording is not important in managing MSMEs is an aspect that causes low commitment to implementing SAK EMKM. The implementation of financial reports in accordance with SAK EMKM presents financial reports consisting of three components, namely financial position reports, several statistics, and financial report notes. Digitalization of MSME financial reports based on SAK EMKM can increase efficiency and reduce operational costs at Rose Madani MSMEs. Utilizing software in accordance with SAK EMKM standards in financial preparation can provide more accurate, effective, and efficient financial data and reports in accordance with applicable standards..
Etika Kebajikan Aristoteles dan Pendidikan Akuntansi dalam Menyusun Laporan Keuangan Perusahaan : Literature Review Hopong, Yoanelita Maria; Sudaryati, Erina
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.v8i4.2453

Abstract

This research explores the benefits of applying Aristotle's virtue ethics and accounting education to preparing company financial reports. The methodology used is a systematic literature review (SLR) with a narrative synthesis approach. The literature search process was conducted using three combinations of keywords: “virtue ethics AND accounting education,” “virtue ethics AND finance report,” “virtue AND financial report,” and “virtue AND finance.” From this search, 13 relevant articles were found, consisting of 1 article from the Elsevier journal, 2 from the Emerald journal, 4 from the ProQuest journal, 5 from the SpringerLink journal, and 1 from the Ebsco journal. Research findings show that implementing virtue ethics in companies can motivate accountants to act with integrity and without fear. However, there is a view that not all accountants find this approach profitable or relevant, especially when viewed from the perspective of short-term profits. In addition, effective accounting education must emphasize two main aspects: technical expertise and moral expertise. The integration of these two aspects is important to ensure that financial reporting standards prepare financial reports and adhere to high ethical standards. This research also found that literature on virtue ethics in the accounting context is still rare and geographically uneven. This indicates the need for further research to understand how Aristotle's virtue ethics and accounting education can be effectively applied in the practice of preparing financial reports for companies.
Analisis Pengelolaan Kas pada UMKM Amaliyah, Fitri; Yasmin, Arifia; Hetika
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.v8i4.2454

Abstract

Effective cashflow management is very important for the continuity and growth of Micro, Small, and Medium Enterprises (MSMEs). With good cash management, it will be able to avoid liquidity problems, be able to make the right strategic decisions and ensure business continuity in the long term. The purpose of this study is to find out the cash management of Convection MSMEs in Tegal Regency. The data collection method in this study is using observation and interviews. Meanwhile, the sampling technique uses random sampling of 9 MSMEs in the Adiwerna District area. The results of the study found that the cash management carried out by Convection MSME owners in the Tegal Regency area is still very minimal. This can be seen from the fact that most MSME owners have not planned, monitored or controlled cash. Of the MSMEs that manage cash, most have not done cash planning. In addition, the monitoring carried out on cash by most MSME owners is only limited to recording cash receipts and cash expenditures in a simple way, namely recording in books alone is not in accordance with applicable accounting standards. Furthermore, the control carried out by MSMEs is also only limited to not giving too much receivables to customers and carrying out a strategy of providing discounts when their business experiences a decline in sales. This is due to the lack of financial literacy knowledge in managing their finances, especially in compiling financial reports
Apakah Inklusi Keuangan dan Kematangan Digital Mengoptimalkan Pengambilan Risiko Bank? Kurniawan, Agung; Setyowati, Servatia Mayang; Mortadza, Noor Shazreen
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.v8i4.2458

Abstract

This study aims to investigate the effectiveness of the implementation of digital financial inclusion and banking digital maturity on the tendency of risk-taking behavior in Indonesian banks. This study highlights the risk-taking behavior that is proxied in default risk, leverage risk, and portfolio risk. This study uses secondary data to conduct a comprehensive content analysis of Indonesian banking companies from 2013 to 2023. Based on the availability of data, 66 banks in Indonesia were selected as the object of the empirical study. The test in this study uses the ordinary least squares model to test the hypothesis, and the feasible generalized least squares model to test the durability of the model used. The findings of this study reveal that the implementation of digital financial inclusion and banking digital maturity have a significant impact on banks' risk-taking behavior. The implementation of appropriate digital financial inclusion can encourage banks to mitigate banks risk-taking behavior, and increasing the digital maturity of banks can encourage banks to be more daring to take risks. These findings have been reinforced with robustness testing, which shows consistent results using different testing models.
Pengaruh Siskeudes, Kompetensi SDM Dan Transparansi Terhadap Kualitas Laporan Keuangan Dengan Pengendalian Internal Sebagai Variabel Intervening Papra , Aldi Sujadin; Biana Adha Inapty
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.v8i4.2469

Abstract

Identifying the influence of Siskeudes usage, human resource competency (SDM), and transparency on the financial reports' qualities, using intervening variables that are internal controls was the goal of this research. The research adopts a quantitative approach. The subjects are all financial officers of villages within West Sumbawa Regency. Data collection employs a questionnaire with a population of 58 villages, using a total sampling technique that makes all population members sampled. Data analysis utilizes path analysis with the trimming method. This research concluded that: the usage of Siskeudes, human resource competency, and transparency partially and significantly affects the quality of financial reports, otherwise internal control doesn’t mediate the influence of Siskeudes usage on the quality of financial reports. On the other side, internal control mediates the influence of human resource competency on the quality of financial reports, and internal control mediates the influence of transparency on the quality of financial reports.

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