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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 Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit Primandini, Ni Made Candra; Latrini, Made Yenni
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2438

Abstract

The quality of audits performed by auditors is a type of assessment of auditor behavior, is shaped by factors originating from within and outside the auditor’s control. This study investigates the impact of audit fees, time budget pressure, and auditor's experience on the quality of audits. This study employs an associative quantitative research methodology to thoroughly investigate the relationship between audit remuneration, temporal constraints, and professional background on the caliber of audit quality. The research carried out at the Public Accounting Firm of Bali Province has been officially registered with the Indonesia Institute of Public Accountants (IAPI) in 2023. The primary focus of this study was on auditors. A purposive sampling strategy was employed to identify a sample of 48 participants for the research. The employed analysis technique is multiple regression analysis. The investigation indicates that audit fees and the auditor's experience enhance the caliber of audit quality, whereas time budget pressure diminish the caliber of audit quality.
The Determinants of Audit Quality (Empirical Study in Indonesia Stock Exchange) Khamisah, Nur; Nurullah, Asfeni; Kesuma, Nilam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2439

Abstract

Every company has an obligation to present quality financial reports. One indicator of quality financial statements is that they have been audited by a public accountant to determine the level of fairness of the financial statements compared to accounting standards. The services of a public accountant or external auditor are seen as an independent third party to anticipate conflicts of interest between company management and shareholders. A public accountant must be able to gather as many clients as possible and gain the trust of the wider community, this requires auditors to maintain good audit quality. Audit quality is very important in maintaining trust in the integrity of financial reporting. The higher the quality produced and perceived, the more credible the financial statements, so as to increase the trust of users of financial statements. This study aims to investigate what factors can affect audit quality. The determinant factors tested in this study are Auditor-Client Geographic Proximity, CEO Financial Expertise, Audit Fee and Audit Complexity. The research was conducted on companies listed on the IDX for the 2018-2022 period. This research was conducted on 766 samples of companies listed on the Indonesia Stock Exchange for the 2018-2022 Period. The data is processed using panel data regression. The results of this study found that geographic distance between auditors and clients, CEO financial expertise and audit complexity have a significant influence in producing higher audit quality. Meanwhile, it was also found that the amount of audit fees has no significant effect on the quality of financial statement audits. From the results of this study, it is hoped that companies can pay more attention to the CEO's financial expertise factor when selecting the CEO, selecting auditors if they want to get a higher quality audit.
Kepemilikan Institusional, Kompetensi CFO, Ketidakpastian Lingkungan dan Penghindaran Pajak Sari, Dahlia; Riantida Simamora, Lolita
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2446

Abstract

This research examines the relationship between institutional ownership and CFO competence in relation to tax avoidance, as well as the moderating role of environmental uncertainty in tax avoidance behavior. The study utilizes a sample of 474 observations from publicly listed companies in the Indonesia Stock Exchange (BEI) during the period of 2016-2021. The findings of this study provide evidence that high levels of institutional ownership are associated with increased tax avoidance activities, while CFO competence is positively related to tax avoidance behavior. Moreover, the results demonstrate that environmental uncertainty weakens the negative relationship between institutional ownership and tax avoidance, while it strengthens the positive relationship between CFO competence and tax avoidance. These findings have implications for regulators to continuously improve tax regulations and consider implementing punishments as deterrents for corporate taxpayers engaged in tax avoidance practices.
S.C.C.O.R.E Model dan Budaya Etis Organisasi Terhadap Penyalahgunaan Aset Sinaga, Marissa; Abdul Rohman
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2448

Abstract

This study evaluated how pressure, opportunity, rationalization, capability, ego, collusion, and organizational ethical culture influence asset misuse. The research included 294 employees from non-ministerial government agencies in Indonesia, selected using a simple random sampling technique. Data were collected through a questionnaire distributed via Google Forms. To analyze the data, this study used the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. This study found that the variables of capability and ego have no significant influence on asset misappropriation; the variables of pressure, opportunity, rationalization, collusion, on the other hand, have a positive and significant influence on asset misappropriation. Organizational ethical culture can reduce the influence of pressure on asset misappropriation but cannot reduce the influence of opportunity, rationalization, capability, ego, collusion on asset misappropriation. This research helps the government make policies to reduce fraud, especially asset misappropriation. Furthermore, the findings of this study can serve as an evaluation guide to enhance fraud prevention efforts in the workplace, particularly for Indonesian government institutions outside the ministries included in this study
Peran Moderasi Komitmen Organisasi dalam Hubungan Faktor Personal Auditor dan Deteksi Kecurangan di Sektor Publik Kusuma , Mahardhika Hadi; Firmansyah, Amrie
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2456

Abstract

This research aims to examine the effect of auditor personal factors on the ability of auditors to detect fraud with organizational commitment as a moderator. The research was conducted with the auditors of the Supreme Audit Agency. The resource persons were selected from the population based on purposive sampling and the final sample used in this research was 64. Data analysis was carried out using a structural equation model. The results show that the auditor's personal factors positively affect the auditor's ability to detect fraud. However, organizational commitment failed to moderate the relationship between these two variables. This condition is thought to be because most respondents are employees with long service periods, so organizational commitment is not an important factor in detecting fraud. This research contributes to fraud literature and contributes to stakeholders in formulating human resource policies. Furthermore, testing auditors' ability to detect fraud in the public sector is still rare in previous literature, especially with goal orientation and self-efficacy. In addition, the use of organizational commitment as a moderating variable in this relationship can complement the public sector audit literature in Indonesia.
Pengaruh Rasio Keuangan terhadap Harga Saham Hendrik, Ardins Kristiani Selfhana
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2460

Abstract

This study aims to determine the financial ratios that affect stock prices. The population in this study are all companies listed in Indonesia according to the OSIRIS Database. The research sample was selected using purposive sampling technique so that a total sample of 51 food and beverage companies listed on the OSIRIS Database in 2019-2021 was obtained. The independent variables in this study are ROA, NPM, CR, QR, and EPS, while the dependent variable is stock price. The data analysis technique for hypothesis testing uses multiple linear regression analysis. The results showed that Return on Asset, Net Profit Margin, Current Ratio, and Quick Ratio have no significant effect on the company's stock price, while Earning Per Share has a significant effect on the company's stock price. This study contributes to enriching companies with information about factors that affect stock prices that investors tend to pay attention to, and as a contribution to the application of signaling theory in the development of science, especially those related to financial statement analysis
Peran Ukuran Perusahaan Sebagai Moderasi Rasio Keuangan Terhadap Harga Saham Pattynama, Franciska Katarina
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2467

Abstract

Several previous studies have shown different results regarding the importance of using financial information. This research aims to determine the effect of financial ratios consisting of CR (Current Ratio), DAR (Debt to Asset), TAT (Total Asset Turnover), ROE (Return of Equity) and ROA (Return of Assets) on Company Share Prices. Apart from that, this research aims to determine the moderating role of company size in strengthening the influence of financial ratios on company share prices. This research uses quantitative data with a purposive sampling approach on companies indexed LQ45 on the Indonesia Stock Exchange in 2018-2020. This research uses multiple linear regression analysis to test HI and the moderated regression analysis method to test H2. The purpose of moderating regression analysis is to find out whether the moderating variable will strengthen or weaken the relationship between the independent variable and the dependent variable. The moderating variable in this research is included in the Quasi Moderator Variable. The research results show that hypothesis 1 is accepted that the ROE (Return on Equity), ROA (Return on Assets), Debt to Assets Ratio (DAR) ratio has an effect on stock prices. Meanwhile, Total Asset Turnover has no influence on share prices. Hypothesis Moderation Test Results 2 The company size variable strengthens the influence of Current Ratio, ROE (Return on Equity), ROA (Return on Assets), and Total Asset Turnover (TAT) on stock prices, but on the Debt to Assets Ratio (DAR) company size does not strengthen the influence of DAR on share prices.
Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja Maryanti, Eny; Biduri, Sarwenda; Maya Kumala Sari, Herlinda
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2484

Abstract

This study investigates the impact of CED and Green Intellectual Capital (GIC) on financial performance and firm value, which are crucial metrics for assessing a company's sustainability and market reputation. Despite the growing emphasis on environmental responsibility, the adoption of CED and GIC remains inconsistent, particularly in emerging markets like Indonesia. Previous research has shown mixed results on the relationship between these factors and financial outcomes. This study aims to clarify the effects of CED and GIC on financial performance and firm value. The findings reveal that CED positively impacts both financial performance and firm value, while GIC significantly influences firm value but not financial performance. This study uniquely integrates CED and GIC in the context of Indonesian firms. The results underscore the importance of environmental disclosures and intellectual capital in enhancing firm value, offering strategic insights for policymakers and practitioners.
Financial Distress: Studi Intellectual Capital dan Karakteristik Direksi pada Perusahaan Ritel di Indonesia Nugroho, Wawan Cahyo
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2487

Abstract

This research aims to examine the influence of Intellectual Capital and directors' characteristics on financial distress. This research used 90 samples from 15 retail companies listed on the Indonesia Stock Exchange in 2017-2022. Technical data analysts use multiple linear regression. The research results show that intellectual capital has a significant positive effect on financial distress because the value of intellectual capital is a hidden value that gives companies a competitive advantage. This research shows that companies with high intellectual capital values ??will significantly improve their financial conditions and will not experience financial problems. Gender diversity of the board of directors has a significant negative effect on financial distress. This is because in Indonesia, there are still few female board directors and female directors need more time to take policies in predicting company bankruptcy. The age of directors does not have a significant effect on financial distress. This is because young directors, who are considered more open to new things and have a more dynamic way of thinking, will not necessarily benefit the Company if they are not balanced with mature calculations, emotional control and a consistent mindset. Directors' education has a significant positive effect on financial distress, this is because educational background will influence the knowledge possessed by having existing business and economic knowledge so that they have better abilities to manage the business and provide direction in predicting the company's financial distress.
Pengaruh Strategi Bisnis dan Kinerja ESG terhadap Potensi Financial Distress pada Perusahaan di Negara-Negara ASEAN Luthan, Elvira; Irfan, Muhammad; Bahari, Asniati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2488

Abstract

The objective of this study is to examine the impact of business strategy and ESG performance on the potential for financial distress among companies in ASEAN. The study population consists of all companies listed on ASEAN stock exchanges during the period 2016-2023. The sample data was collected using the purposive sampling technique and resulted in 1,977 sample data. The data used in this study was obtained from the Thomson Reuters database. The data were analyzed using the unbalanced panel data regression method using STATA software version 17. The results indicated that business strategy had no significant impact on the potential for companies to experience financial distress. Conversely, ESG performance had a positive and significant impact on the potential for companies to experience financial distress. Efforts to improve ESG performance have a major influence on company performance, because these efforts require large costs while support from stakeholders for ESG practices is still relatively small. Therefore, for the development of this study, it is suggested that future research can conduct research with a qualitative approach that explores the perspectives of various stakeholders regarding ESG practices implemented by the company. By involving the views and insights of these stakeholders, the research will have higher validity and accuracy, and provide a more comprehensive understanding.  

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