cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Khoiruddin Harahap
Contact Email
owner@polgan.ac.id
Phone
+6282251583783
Journal Mail Official
owner@polgan.ac.id
Editorial Address
Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
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
 132   133   134   135   136 
Optimalisasi Kinerja Inovasi: Mengungkap Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Savila, Imelda Dea; Anis Chariri
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.v9i2.2632

Abstract

The purpose of this study is to create a model that can determine how innovation performance is useful as a moderating variable in the relationship between intellectual capital and the value of a company. In this study, purposive sampling technique was used to select a sample of companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study uses a quantitative descriptive approach, this method examines intellectual capital using the Value Added Intellectual Coefficient (VAIC), the value of a company is calculated using Tobin's Q ratio, and innovation performance is measured by looking at R&D expenditure. In addition to applying a quantitative descriptive approach, this study also used the multivariate regression analysis method to test the relationship between the research variables. The findings of this study are that although intellectual capital acts as a crucial strategic resource, its effect on firm value is not always direct. This indicates that companies need to optimize innovation performance to harness the potential of their intellectual capital. Effective innovation is able to convert intellectual capital into products or processes that have real value, and further contribute to increasing the competitiveness and value of the company in the market.
Pengaruh Pengelolaan Modal Kerja Terhadap Kinerja Perusahaan Jasa Konstruksi PT Waskita Karya (Persero) Tbk Pardede , Rudy H. S.; Siregar , Hermanto; Andati , Trias
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.v9i2.2640

Abstract

This research examines the influence of working capital management on the performance of PT Waskita Karya (Persero) Tbk. (WSKT), one of the largest construction services companies in Indonesia which has been involved in toll road investment since 2015. An increase in debt that is not proportional to income as well as negative cash flow and a decrease in equity indicate pressure in managing costs and income. This research analyzes the relationship between working capital policy, working capital management, and company performance as measured by Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. Data are taken from quarterly financial reports for the period 2013 to quarter 1 of 2024 . The research method involves multiple linear regression analysis and evaluation of variables such as Average Collection Period (ACP), Average Payment Period (APP), Inventory Conversion Period (ICP), and Cash Conversion Cycle (CCC). The results show that working capital management has a significant effect on company performance. ACP, APP, ICP, and CCC significantly influence ROA, ROE, and Tobin's Q. Aggressive investment policy (AIP) and aggressive financing policy (AFP) were also found to influence performance, with the implication that effective working capital management is the key to improving construction company performance.
Corporate Governance and Fraud: A Systematic Review Apristiana, Adelia Ayu; Utomo, Dwi Cahyo
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.v9i2.2643

Abstract

The increasing phenomenon of fraud across various business sectors emphasizes the importance of implementing effective corporate governance. Strong corporate governance is believed to enhance company transparency and accountability, thereby reducing the risk of fraud occurrence. This study aims to analyze the role of corporate governance in preventing fraud through a systematic review approach using PRISMA guidelines. It examines 22 articles published between 2020 and 2024 from the Scopus, ScienceDirect, and Emerald Insight databases, focusing on corporate governance and fraud prevention. The findings reveal that the implementation of strong corporate governance mechanisms, such as board independence, gender diversity, board size, audit committees, internal controls, and audit quality, significantly contributes to fraud prevention. However, the effectiveness of these mechanisms depends on cultural, regulatory, and institutional contexts. This study also highlights the importance of Islamic governance in fraud prevention, particularly in the Islamic financial sector, by emphasizing principles of justice, transparency, and the role of the Sharia Supervisory Board (SSB). Overall, effective corporate governance enhances transparency and accountability, reducing the risk of fraud, although further research is needed to explore the variations in the effectiveness of governance mechanisms across different cultural and regulatory contexts.
Strengthening Governance for Sustainability : The Role of ESG Committees in Enhancing Corporate Sustainability Performance in Indonesia Rosyidah, Meifaza Ainur; Ningsih, Sri
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.v9i2.2644

Abstract

Purpose: This study examines the impact of Environmental, Social, and Governance (ESG) committees on corporate sustainability performance in Indonesia. It evaluates whether ESG committees enhance sustainability reporting and corporate transparency, particularly in industries with high environmental and social risks. Methodology/approach: Using an Ordinary Least Squares (OLS) regression with a cluster approach, this study analyzes 907 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Robustness tests such as Coarsened Exact Matching (CEM) and fixed-effects regression ensure result reliability. Findings: The findings reveal a significant positive relationship between ESG committees and corporate sustainability performance. Firms with ESG committees display higher ESG disclosure scores, especially in environmental and social aspects. This effect is more evident in high-risk industries and during crises like the COVID-19 pandemic. Practical implications: This study highlights the need for regulatory frameworks that encourage ESG committees to enhance corporate accountability and sustainability. It provides insights for policymakers, investors, and executives on improving sustainability governance. Originality/value: This research contributes to ESG governance literature with empirical evidence from an emerging market. It incorporates industry-specific and crisis-period analyses, offering a deeper understanding of ESG committee effectiveness.
Business Intelligence Systems and Their Impact on Organizational Decision-Making and Performance Outcomes: Literature Review Nugroho, Adek Wahyu; Utama, Anak Agung Gde Satia
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.v9i2.2646

Abstract

This study examines the role of Business Intelligence (BI) in decision-making and organizational performance. BI is an essential tool for collecting, analyzing, and presenting relevant data, thereby supporting management in making more accurate and data-driven decisions. The method used in this study is thematic synthesis, where relevant literature is gathered from various academic databases such as Google Scholar, ScienceDirect, and SCOPUS. Inclusion and exclusion criteria are applied to ensure that only high-quality and relevant studies are considered. The analysis results indicate that BI implementation can enhance operational efficiency and create a competitive advantage for organizations. However, the success of BI implementation heavily relies on management support, data quality, as well as technological readiness and human resource skills. This study also identifies the challenges faced in BI adoption, including data integration issues and the need for user training. The findings are expected to provide insights for organizations in leveraging BI to improve performance and make better decisions.
Kinerja Pengelolaan Dana Desa: Dampak Partisipasi, Evaluasi Anggaran, dan Kejelasan Tujuan Wea, Anastasia; Rahmadhani, Sari
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.v9i2.2648

Abstract

Effective and transparent management of village funds is an important factor in improving the performance of village apparatus and ensuring targeted budget allocation. However, challenges such as low community participation, less optimal budget evaluation, and unclear budget goals are still obstacles to managing village funds. This study seeks to examine the impact of budget participation, budget evaluation, and budget objective clarity on the performance of the village fund management apparatus in Aesesa District, Nagekeo Regency, NTT. This study employs a quantitative approach using a survey method, distributing questionnaires to 103 respondents who are part of the village fund management apparatus. Data analysis uses multiple linear regression. The study results indicate that budget participation, budget evaluation, and budget objective clarity have a positive and significant impact on the performance of the village fund management apparatus. Greater community participation in the budgeting process enhances the transparency and accountability of village fund management. Budget evaluations carried out systematically can increase the effectiveness of budget use and minimize potential deviations. Meanwhile, the clarity of budget goals makes it easier for the apparatus to achieve the established goals, their performance must be optimized. This study concludes that enhancing budget participation, budget evaluation, and budget objective clarity can directly develop the performance of the apparatus in managing village funds. These findings contribute to village governments in improving financial governance that is more transparent, accountable, and oriented towards community welfare.
Kinerja Lingkungan, Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Pertambangan Triani, Neks; Sabarudin; sasmita Nabila Syahrir; Elpa Parinding; Riad Afrillah
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.v9i2.2649

Abstract

This study aims to ascertain how mining industry profitability is impacted by corporate social responsibility and environmental performance. This quantitative study looks at how mining companies' profitability is affected by corporate social responsibility (CSR) and environmental performance (PROPER). The study's sample consisted of Indonesian public mining businesses that were listed between 2020 and 2023 on the Indonesia Stock Exchange. Eleven  businesses in the mining industry served as the study's samples. Regression with fixed, random, and common effect models were used to analyze the study. The study's findings showed no correlation between profitability and environmental performance (PROPER), indicating that the Ministry of Environment's environmental performance standards have no effect on profitability.
Carbon Emissions as a Moderator of Board Characteristics and Cost of Debt Budiarto, Sillvyana; Kuang, Tan Ming
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.v9i2.2650

Abstract

This study investigates how carbon emissions moderate the relationship between board characteristics and cost of debt in Indonesia's two-tier corporate governance system. A total of 612 firm-year observations were collected from 204 non-financial companies that were incorporated in the Indonesia Stock Exchange (IDX) from the year 2020 to 2022. Using Moderated Regression Analysis (MRA), the study demonstrates that the cost of debt is unrelated to the number of women on the board and the independence of commissioners. However, this finding indicates that carbon emissions moderate the influence of gender diversity on cost of debt. Employing Robustness Standard Errors, the study's findings are solid. The outcome of this research implies that board members and management may use this information to manage loan expenses by hiring more women. It is suggested that women on the board are more aware of environmental performance, which could lower the cost of debt for companies with low carbon emissions.
Pengaruh Profitabilitas, Kebijakan Utang dan Solvabilitas terhadap Nilai Perusahaan : Corporate Governance sebagai Variabel Pemoderasi Febriyanti, Siska; Riduwan, Akhmad; Handayani, Nur
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.v9i2.2651

Abstract

This research aims to examine and gain empirical evidence of the effect of profitability, debt policy, and solvability on firm value, with corporate governance as a moderating variable. Moreover, the population was Property companies listed on the Indonesia Stock Exchange with financial statement reports during 2014-2023. The data collection technique used purposive sampling with 325 data samples. Furthermore, the data analysis technique used moderated regression analysis with a hypothesis test using the t-test. The result concludes as follow: (1) profitability which is referred to as Return On Equity has a positive effect on firm value, (2)debt policy which is referred to as Debt to Assets Ratio has a negative effect on firm value, (3) solvability which is referred to as Debt to Equity Ratio does not effect firm value, (4) corporare governance moderates positively the effect of profitability on firm value, (5) corporare governance moderates positively the effect of debt policy on firm value, (6) corporare governance moderates negatively the effect of solvability on firm value.
Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan terhadap Penghindaran Pajak Santo, Vianty Adella; Manalu, , Martha Angelina; Angeline, Floretta
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.v9i2.2652

Abstract

This study aims to analyze the effect of financial performance and corporate governance on tax avoidance, focusing on the relationship between agency theory and corporate tax decisions. Financial performance is measured through Return on Assets (ROA) and Debt to Equity Ratio (DER), while corporate governance is assessed based on board remuneration. The data used in this research consists of information from the financial statements of companies listed on the Indonesia Stock Exchange over a specific period. The results indicate that both ROA and DER do not have a significant effect on tax avoidance. This suggests that financial performance is not always a driving factor in tax avoidance decisions. In contrast, corporate governance has a notable impact on tax avoidance, indicating that companies with good governance practices tend to be more transparent in their financial reporting and avoid risky tax evasion actions. These findings align with agency theory, which posits that conflicts between managers and shareholders can influence corporate decisions. Good governance practices can mitigate such conflicts and promote more ethical behavior in taxation. This research provides important insights for stakeholders to enhance corporate governance in order to minimize tax avoidance and support better tax compliance.

Page 134 of 151 | Total Record : 1502

 132   133   134   135   136 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2026): Article Research January 2026 Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025 Vol. 9 No. 3 (2025): Research Articles July 2025 Vol. 9 No. 2 (2025): Artikel Riset April 2025 Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 Vol. 8 No. 3 (2024): Artikel Research July 2024 Vol. 8 No. 2 (2024): Artikel Research April 2024 Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023 Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 Vol. 5 No. 1 (2021): Article Research Februari 2021 Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 Vol. 4 No. 2 (2020): Article Research Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 Vol. 1 No. 2 (2017): Owner Volume 1 Nomor 2 Agustus 2017 Vol. 1 No. 1 (2017): Owner Volume 1 Nomor 1 Februari 2017 More Issue