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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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Factors Affecting Transfer Pricing Kalsum, Umi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin; Novelia, Riska
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.v9i2.2653

Abstract

The purpose of this study is to examine the factors that influence transfer pricing including profitability, bonus mechanism, exchange rate, company size, debt covenant, tunneling incentive, intangible assets, tax minimisation, tax haven, audit committee, independent commissioner, managerial ownership and institutional ownership. The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The data sample was collected using purposive sampling technique and resulted in 60 observation data. The results of the analysis show that the variables of profitability (X1), bonus mechanism (X2), company size (X4), audit committee (X10), independent commissioner (X11), institutional ownership (X12) have an effect on transfer pricing, while the exchange rate (X3), debt covenant (X5), tunneling incentive (X6), intangible assets (X7), tax minimization (X8), tax haven (X9), and managerial ownership (X13) have no effect on transfer pricing.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Mediasi Setyawan, Chandra Dwi; Ghozali, 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.v9i2.2655

Abstract

This study examines the relationship between profitability and firm value with corporate social responsibility (CSR) as a mediating variable. Using purposive sampling, 116 mining companies listed on the Indonesia Stock Exchange (IDX) during 2022-2023 were selected as research samples based on the availability of sustainability reports and annual reports. This study employs multiple linear regression analysis to test the relationships among variables and uses the Sobel test to examine the mediating effect of CSR between independent and dependent variables. The results show that profitability has a positive and significant effect on firm value, CSR has a positive and significant effect on firm value, profitability has a positive and significant effect on CSR, and CSR mediates the relationship between profitability and firm value. In conclusion, although CSR plays a positive mediating role in enhancing firm value, companies need to develop a more serious commitment to CSR implementation to increase public trust and send positive signals to stakeholders.
Pengaruh Moral Reasoning, Budaya Collectivisme, dan Ethical Environment terhadap Tindakan Whistleblowing Mahwiyah, Mahwiyah; Fidiana, Fidiana; Wahidahwati, Wahidahwati
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.v9i2.2660

Abstract

This study aims to analyze the effect of moral reasoning, collectivist culture, and ethical environment on whistleblowing action. Furthermore, the research applies quantitatively with a questionnaire as the instrument. Measurement and testing of correlation between the research hypothesis variables using the SEM method which will be calculated using the Smart PLS program. The population consists of employees at Syariah Indonesia Bank, Surabaya branch. Moreover, the result shows that moral reasoning has a positive and significant effect on whistleblowing action for employees at Syariah Indonesia Bank, Surabaya branch. Likewise, collectivist culture has a positive and significant effect on whistleblowing action employees at Syariah Indonesia Bank, Surabaya branch. However, an interesting finding concludes that collectivist culture tends to prioritize group needs compared to individuals. Thus, it can affect individual courage to report unethical behavior. In addition, the findings can be a guide for Indonesia Syariah Bank giving insights into creating a culture that supports integrity and transparency. Also, it supports the individual to be brave in reporting ethical violence.
Economic Expertise In Leadership : How CEO Economic Certifications Drive Corporate EES Performance Ulufiyah , Rosyadatul; Harymawan , Iman
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.v9i2.2663

Abstract

This study examines the relationship between CEO economic certifications and corporate sustainability performance, particularly in environmental, economic, and social (EES) aspects. Using a dataset of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021, the study applies Upper Echelons Theory to explore how CEO economic expertise influences strategic decision-making and corporate sustainability outcomes. The results show a significant positive correlation between CEO economic certification and EES Scores, suggesting that CEOs with economic backgrounds are more adept at implementing sustainability strategies, optimizing resource management, and improving corporate transparency. The findings also emphasize the increasing regulatory and market-driven expectations for corporate sustainability in Indonesia, particularly under frameworks such as POJK 51/2017. Despite the positive relationship, challenges remain in fully integrating sustainability principles across industries. The study provides implications for corporate governance, regulatory bodies, and investors seeking to enhance corporate sustainability through executive leadership.
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Berkelanjutan Perusahaan di Bursa Efek Indonesia Tahun 2022 Prihandono, Andri Yuniansyah; Yudhi Herliansyah
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.v9i2.2665

Abstract

An examination was conducted to investigate how Return on Assets (ROA), Company Size, Company Age, and Foreign Ownership influence Sustainability Report disclosure levels among companies listed on the Indonesia Stock Exchange (IDX) in 2022. The study employed a quantitative methodology using multiple linear regression analysis on 192 firms that published sustainability reports based on the 2021 Global Reporting Initiative (GRI) standards. The findings reveal that neither ROA nor Foreign Ownership significantly affects the level of sustainability disclosure. In contrast, Firm Size and Firm Age significantly positively correlate with sustainability disclosure practices. These results are in line with stakeholder and legitimacy theories, as larger and older companies tend to be more responsive to stakeholder demands and regulatory expectations regarding sustainability. Furthermore, this research highlights how the adoption of GRI 2021, which imposes more comprehensive and detailed reporting requirements, may influence disclosure behaviors, particularly for firms with limited resources or foreign ownership. This study contributes to the growing body of literature by identifying key determinants affecting sustainability reporting under the latest GRI framework. However, the research is limited to companies voluntarily adopting GRI 2021 standards, which may not fully represent all IDX-listed firms. Future research should consider broader samples and incorporate industry-specific or regulatory factors.
Analisis Good Corporate Governance terhadap Penghindaran Pajak (Tax Avoidance) Ompusunggu, Hermaya; Afdal, Afdal; Richmayati, Maya
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.v9i2.2666

Abstract

This study is to analyze corporate good governance on tax avoidance in consumer good companies listed on the IDX for the period 2018-2022. The sample technique in this study used purposive sampling. Data collection techniques in this study using documentation techniques by documenting the annual reports of consumer goods and beverage manufacturing companies from 2018-2022. The method of data by conducting descriptive analysis, classical assumption test and the last is the t test and f test to see the results of this study. The results of this study are institutional ownership and the board of commissioners have no significant effect on tax avoidance, while audit quality partially has a significant effect on tax avoidance. And simultaneously institutional ownership, the board of commissioners and audit quality have a significant effect on tax avoidance.
Kinerja Lingkungan dan Biaya Lingkungan: Faktor Penentu Nilai Perusahaan di Era Keberlanjutan Pertiwi, Rahma Ayu; Januarti, Indira
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.v9i2.2668

Abstract

This study aims to examine the effects of environmental performance and environmental costs on the firm value of manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative method was employed using multiple linear regression analysis. The findings reveal that environmental performance does not have a significant impact on firm value, while environmental costs have a substantial negative effect. These results imply that corporate efforts to improve environmental performance have not directly contributed to an increase in market value, whereas the financial burden arising from high environmental expenditures may lead to a decline in company valuation. This study provides insights into the interaction between environmental sustainability and firm valuation, offering valuable implications for managerial strategies and investment decisions.
Pengaruh ESG terhadap Cost of Capital selama Pandemi Covid-19 dengan Kinerja Keuangan sebagai Variabel Moderasi (Studi pada Perusahaan SRI-KEHATI Tahun 2020-2023) Arditiyan, Arma Karisma; Purwanto, Agus
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.v9i2.2670

Abstract

This study explores the moderation of financial performance in the relationship between ESG disclosure and the cost of capital in Indonesia during the COVID-19 pandemic. It uses financial data from 15 public companies consistently listed on the SRI-KEHATI stock index from 2020 to 2023. The regression analysis employed is multiple linear regression using the SPSS v28 program. The results reveal that environmental disclosure has a significant negative impact on the cost of capital, while social and governance disclosures do not have a statistically significant effect. Furthermore, financial performance strengthens the negative relationship between environmental disclosure and the cost of capital, strengthens the positive relationship between social disclosure and the cost of capital, but has no impact on governance disclosure. This suggests that ESG can help companies survive or even thrive during the pandemic. This study makes an important contribution to the literature by providing empirical evidence on the moderation of financial performance in the relationship between ESG disclosure and the cost of capital in Indonesia during the COVID-19 pandemic. These findings can serve as a reference for academics and practitioners to understand the importance of ESG for companies in developing countries.
Pengaruh GCG dan CSR dalam Meningkatkan Kinerja Keuangan Bank di BEI Firdaus, Anhar; Mariana, Mariana; Diana, Diana; Alfianti, Julia; Saputra, Ryanda; Aztari, Alya Maula
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.v9i2.2672

Abstract

This inquire about examines the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the budgetary execution of banks recorded on the Indonesia Stock Trade (IDX). Utilizing a numerous direct relapse approach, the consider assigns Return on Assets (ROA) as the subordinate variable, whereas GCG and CSR work as autonomous factors. The test determination takes after a purposive inspecting strategy, centering on banks that reliably discharge yearly and monetary reports containing GCG and CSR revelations. Some time recently testing the speculations, a few classical suspicion tests—such as multicollinearity, heteroscedasticity, and autocorrelation tests—are conducted to guarantee the model's legitimacy. The discoveries uncover that GCG emphatically and altogether impacts money related execution, while CSR does not illustrate a outstanding impact. These comes about suggest that well-implemented GCG improves benefit, whereas CSR activities may require a more key arrangement to affect money related results straightforwardly. 
Mendeteksi Indikasi Manipulasi Laporan Keuangan Menggunakan Model Altman dan Beneish Utie, Maulida Salmi; Harahap, Siti Nurwahyuningsih
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.v9i2.2674

Abstract

The study focuses on the relationship between financial distress and indications of financial statement manipulation by PT AISA. Until 2017, PT AISA was in good financial condition as indicated by the published financial statements and the unqualified opinion obtained from the external auditor. However, in 2018, PT AISA experienced a default which resulted in the suspension of shares from the IDX and default status on the bond rating from PEFINDO. In this case, an investment was made by EY which showed indications of financial statement manipulation by PT AISA. The AISA case was made the subject of research using quantitative methods. The data used came from PT AISA's financial statements since the IPO in 2003 to 2017. The Z-score model (Altman, 1968) and M-score (Beneish, 1999) were used to analyze the financial statement data. The results of the analysis show that the use of both models simultaneously can identify the relationship between financial statement manipulation and financial performance.

Page 135 of 151 | Total Record : 1502

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