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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 Tax Planning, Tax Avoidance dan Leverage Terhadap Firm Value Wahyuda, Daniel Artha; Falatifah, Mira; Karlinah, Lady
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2558

Abstract

This study analyzes the effects of tax planning, tax avoidance, and leverage on firm value in Consumer Cyclicals and Non-Cyclicals companies listed on the Indonesia Stock Exchange during the period 2020–2022. The research design used in this study is a quantitative method. Data were sourced from financial statements through www.idx.co.id. The techniques of data analysis are descriptive statistics, classical assumption tests, and multiple linear regression using the Random Effect Model (REM). Hypothesis testing was conducted by using a t-test for partial effects and F-tests for simultaneous effects. The results show that, on a partial basis, tax planning and tax avoidance do not have any significant impact on firm value, while on the other hand, leverage has a positive and significant effect on firm value. Aggregately, the three independent variables comprising tax planning, tax avoidance, and leverage substantially affect firm value. The findings of this research suggest that leverage is a critical factor in enhancing a firm's value, while tax strategies, although effective in reducing tax obligations, may not be considered as a key determinant in the valuation of investors. In this regard, the findings suggest that management should exercise caution when engaging in aggressive tax strategies, because most investors are more concerned about long-term stability and good corporate governance. Keywords: Tax Avoidance; Tax Planning; Leverage; Firm Value
Carbon Emission Disclosure, Corporate Social Responsibility, Green Accounting : Firm Value Moderated by Profitability Pangestu, Alya Diajeng; Nawirah, Nawirah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2559

Abstract

Firm value, as used in accounting, is the value derived from the market and represented by stock prices. Among the elements that influence firm value are carbon disclosure, CSR, and green accounting. By applying profitability as a control variable, this study examines how carbon disclosure, CSR, and green accounting impact firm value. A total of 186 energy and basic materials companies listed on the Indonesia Stock Exchange were the subjects of the study. The sample for this study includes 14 companies from the energy & basic materials sector that regularly publish sustainability reports and annual reports with regard to profitability between 2021 and 2023. The sample for this study consists of 14 companies from the energy and basic materials sector that regularly release sustainability reports and annual reports for the years 2021-2023 with regard to profitability. In this study, Eviews 12 software was used to conduct panel data regression analysis and modified regression analysis (MRA). The findings show that although carbon disclosure and green accounting have no impact on firm value, corporate social responsibility (CSR) significantly affects it. Furthermore, corporate profitability does not increase or decrease the impact of CSR, carbon disclosure, and green accounting on firm value.
Urgensi Penerapan Carbon Tax Sebagai Upaya Mitigasi Perubahan Iklim Untuk Meningkatkan Sustainable Economic Growth Sulistyowati, Rina; Tri Winarsih; Mistri Ani; Rachmad Bayu Kurniawan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2564

Abstract

The increase in carbon emissions from year to year has an impact on climate change in the world, especially in Indonesia, therefore the government has stipulated Law No. 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP), in Article 17 Chapter IX of the Law on HPP concerning carbon tax. The article explains that the Indonesian Government will impose a carbon tax on every carbon emission produced from both production and consumption activities. The implementation of carbon must be balanced in order to provide benefits for all parties in order to achieve economic and environmental balance. With the implementation of a carbon tax, it is hoped that it can reduce the risk of climate change that is currently occurring and can increase sustainable economic growth. This study uses a descriptive qualitative approach, with data collection techniques using interviews and documentation. While the data analysis technique uses interactive analysis with three steps including data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of carbon tax will be able to reduce carbon emissions that can reduce climate change, in accordance with the government's target of reducing greenhouse gas emissions by 29% with its own capabilities and 41% with international support by 2030. In addition, carbon tax also has the potential to encourage sustainable economic growth, by instilling awareness in society by creating a culture and habits for each individual, especially business actors, to transition to environmentally friendly activities, such as creating new product innovations, prioritizing the use of environmentally friendly products, and carrying out activities that minimally produce carbon gas emissions, thus leading to the realization of sustainable economic development.
Peran Pengungkapan ESG dalam Meningkatkan Nilai Perusahaan dan Kinerja Keuangan di Sektor Perhotelan Indonesia: Moderasi Ukuran dan Usia Perusahaan Febriantoko, Jovan; Sari, Kartika Rachma; Armaini, Rosy
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2580

Abstract

This study aims to explore the impact of ESG disclosures on firm value and financial performance in the hotel, resort, and cruise subsector, with company size and age as moderating variables. The study population consists of companies in the hospitality industry listed on the Indonesia Stock Exchange. A purposive sampling method was employed, resulting in a sample of 32 companies that made complete ESG disclosures for the 2021-2022 period. Using panel data analysis, this study examines the relationship between ESG initiatives and firm value (FV) and financial performance (FP), moderated by company size and age. The findings reveal that ESG disclosures explain 82.15% of the variation in firm value (FV) and 87.19% of the variation in financial performance (FP), indicating a significant impact of ESG on enhancing company reputation and performance, particularly among younger companies, with six firms in the younger category. These findings highlight the importance of integrating ESG initiatives into the hospitality industry to improve operational efficiency, enhance stakeholder trust, and drive better financial outcomes. This research provides empirical evidence for managers to prioritize sustainability in business strategies, emphasizing its role in fostering long-term growth and competitiveness.
The Impact of Financial Literacy, Technological Progress, Income, and Lifestyle on Investment Interest: The Role of Gender as a Moderator Variable Purba, Erny Luxy D; Roza Thohiri; Harefa, Kornelius
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2595

Abstract

Along with the development of the global economy and changing financial trends, students are increasingly faced with opportunities to get involved in various investment instruments. Therefore, students are potential young investors who are expected to be able to contribute actively to advancing and increasing investment. This research aims to examine and describe the factors that influence students' investment interest in the city of Medan. This research was conducted at economics faculties at six universities in Medan City. The data source for this research is a primary data source. This research uses a quantitative approach. The sample for this research consisted of 262 data which met the sample criteria using the purposive sampling method. The data obtained was then analyzed using Partial Least Square-SEM with the help of the smartPLS 4.0 application. Partial research results show that financial literacy, technological progress, income have a positive and significant effect on investment interest, lifestyle does not have a significant effect on investment interest. The moderating variable gender does not act as a moderating variable that strengthens or weakens the relationship between Financial Literacy and Investment Interest. Gender as a moderating variable further strengthens the relationship between Technological Progress and Investment Interest. The gender moderating variable does not influence the relationship between Income and Investment Interest. Gender as a moderating variable does not strengthen or weaken the relationship between Lifestyle and Investment Interest. It is hoped that this research can provide additional contributions in the field of similar literature for the development of further research and be useful for interested parties.
Pengembangan Teknologi Keberlanjutan Berbasis E-Governance dengan Kecerdasan Buatan Terhadap Kepuasan Masyarakat Terhadap Pemerintah Kamela, Hurian
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2601

Abstract

There is still limited development-based sustainability technology based on e-governance with artificial intelligence (AI) on community satisfaction. Previous research only discusses e-governance with artificial intelligence (AI) without comparing with community satisfaction. This research is based on the development of research from (Wurster et al., 2023) to add additional variables regarding the conditions that occur regarding sustainability, governance and Artificial Intelligence (AI). The research design is quantitative. Community survey (questionnaire) cities and districts in the Jabodetabek area The research time is 1 month (September 2024). The results of the study are (1) the community is not very influential on actions regarding technological developments, perhaps because the community already knows enough about technology and (2) the community already understands and understands the development of websites regarding governance, so there is no need to take additional actions.
The Pengaruh Profitabilitas, Free Cash Flow dan Leverage Terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi Pricillia, Fanny; Trisnawati, Estralita; Verawati, Verawati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2605

Abstract

The COVID-19 pandemic is a challenge for the Indonesian economy, including companies in the cyclical and non-cyclical sectors which are experiencing a decline in production and income which has an impact on share prices and investor confidence. Therefore, to attract the attention of investors, management often tries to maximize profits through earnings management in financial reports. This is done with the aim of enabling the company to increase or decrease profits according to management's needs and desires, so that the company's financial reports look good in the eyes of interested parties. Several factors that can influence earnings management are profitability, free cash flow and leverage. This research aims to obtain empirical evidence regarding the influence of profitability, free cash flow and leverage on earnings management with corporate governance as a moderating variable in cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange. The population used in this research was 50 cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample size was determined using a purposive sampling technique. This research is a quantitative research that uses Eviews version 13 software to process data. The results of this research indicate that profitability has no effect on earnings management. Free cash flow and leverage have a positive effect on earnings management. Corporate governance as a moderating variable is unable to moderate the influence of profitability on earnings management. Corporate governance as a moderating variable strengthens the influence of free cash flow and leverage on earnings management.
Pengaruh Corporate Social Responsibility, Profitabilitas, Beban Pajak Tangguhan Terhadap Manajemen Laba Susilo, Dwi Ermayanti; Chasanah, Ina Nikmatul; Hasan, Imam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2607

Abstract

This research was conducted to determine the influence of Corporate Social Responsibility, Profitability, Deferred Tax Burden on Profit Management. Deferred tax assets arise if the time difference causes a positive correction so that the tax burden according to accounting is smaller than the tax burden according to tax regulations. Meanwhile, according to the Statement of Financial Accounting Standards (PSAK) No. 46 Revised 2017, deferred tax assets are the amount of income tax recoverable in the future period as a result of temporary differences that may be deducted and remaining loss compensation. Companies always try to reduce the amount of taxable profit with the aim of keeping tax payments low. The research uses quantitative methods with time series data for 2019-2022. The data analysis technique used is multiple linear regression analysis. The source of research data comes from 16 companies in the Automotive Sub Sector on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling method, data was obtained from 16 companies. The research results show that Corporate Social Responsibility (CSR) has an effect on Profit Management. Return On Assets (ROA) influences Profit Management. Deferred Tax Expenses affect Profit Management
The Essence of Trancendent Accountability Based on Tri Hita Karana in Desa Adat Penglipuran Wibawa, I Made Putra Arya; Soeherman, Bonnie
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2613

Abstract

Accountability plays a crucial role and is applied in almost all types of organizations, whether profit-oriented or social organizations. However, the application of accountability in organizations that combine social, financial, and cultural aspects, such as Desa Adat Penglipuran, demonstrates different needs and focuses. This study highlights the unique concept of accountability in Desa Adat Penglipuran, which is expected to be replicated by other village organizations, particularly in Indonesia, thereby contributing both practically and theoretically. Using a qualitative approach and data collection methods, including interviews, observations, and document analysis, this study reveals that accountability in Desa Adat Penglipuran is understood by the community as a form of devotion and service to ancestors and God, in line with the characteristics of transcendent accountability. Local wisdom, such as Tri Hita Karana and Tri Mandala, plays a role in raising awareness among the community about the importance of balancing spiritual and financial factors in preserving village traditions. The construction of the transcendent accountability concept based on Tri Hita Karana creates more holistic understanding of transcendent accountability, which is capable of balancing financial and non-financial factors.
Sustainability Reporting and Earnings Management: Systematic Literature Review Sagita, Danti; Meutia, Intan; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2615

Abstract

This study aims to examine the development of sustainability reporting (SR) and earnings management (EM). The researchers employed a structured literature review method, utilizing reputable electronic databases to gather data from 2016 to 2024, resulting in the selection of 32 studies based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, types of variables, measurements, and suggestions for future research related to sustainability reporting and earnings management. Research on SR and EM has shown a continuous increase from 2018 to 2024, with the non-financial sector being the most frequently studied. The most relevant and significant theories utilized in research are stakeholder theory, agency theory, and legitimacy theory. These theories are commonly employed to explain why companies engage in sustainability reporting. Types of variables related to SR include sustainability reporting, sustainability measures, sustainability disclosure, sustainability engagement, financial sustainability, corporate sustainability management, corporate, sustainable development, and corporate sustainability performance. Types of variables related to EM include earnings management, real earnings management, earnings quality, management earnings forecast, and earnings transparency. Measurement of SR variable is predominantly based on standard GRI Index, Sustainability Reporting Disclosure Index, and ESG scores. EM variable is measured using the effective tax rate and book-tax differences. This research contributes to the academic discourse and practical applications in the fields of sustainability reporting and earnings management, offering valuable insights for future studies in this area.

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