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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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Determinan Minat Berwirausaha Mahasiswa Aprilia, Lala Latifa Annisa; Nurabiah, Nurabiah
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.v9i2.2697

Abstract

This study aims to analyze the influence of e-commerce, entrepreneurial knowledge, accounting information systems, and motivation on the entrepreneurial interest of accounting students. The research employed a quantitative method with an associative approach. The sample consisted of 113 students from universities in Mataram City who had completed courses in Accounting Information Systems and Entrepreneurship, selected through purposive sampling. The results show that e-commerce (t = 0.413; p = 0.679) and entrepreneurial knowledge (t = 0.408; p = 0.684) do not have a significant effect on entrepreneurial interest. Conversely, accounting information systems (t = 8.380; p = 0.000) and motivation (t = 2.706; p = 0.007) have a significant effect. The coefficient of determination (R²) of 0.589 indicates that 58.9% of the variation in entrepreneurial interest can be explained by the four independent variables in the model. Several indicators were found to be invalid and are recommended not to be used in future research, including: for the e-commerce variable—honesty and responsibility, physical and mental endurance, and orientation and readiness to take risks; for the entrepreneurial knowledge variable—indicators related to marketing, banking, and the internet; for the accounting information systems variable—creative thinking, idea generation, and business opportunity analysis; and for the motivation variable—punctuality, reliability, profit, freedom, personal dreams, and independence.
Pengaruh Kualitas Audit dan Asimetri Informasi terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi Hidayah, Tri Noor; Awalina, Putri; Suprapto, Fitria Magdalena
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.v9i2.2699

Abstract

The purpose of this study is to investigate the relationship between Audit Quality and Earnings Management, using GCG as a moderating variable. Additionally, this study will examine the influence of Information Asymmetry on Earnings Management, moderated by GCG. Moderated Regression Analysis is the research approach used to investigate the moderating effect of GCG and the correlation among variables. Twenty companies were selected as the sample using purposive sampling over a five-year period (2019–2023). The findings indicate that earnings management is significantly influenced by audit quality, and that GCG strengthens the effect of audit quality in reducing earnings management practices. However, GCG is found to be involved in regulating the relationship between Information Asymmetry and Earnings Management, although Information Asymmetry does not directly have a significant impact on Earnings Management. The importance of using GCG principles to enhance accountability and transparency in corporate financial management is emphasized by this study. The results indicate that audit quality has a negative effect on earnings management, while information asymmetry has a positive effect. Good Corporate Governance is proven to moderate the relationship between information asymmetry and earnings management. This study contributes to strengthening agency theory and corporate governance oversight practices.
Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang Nisa, Adawiya Zahrotun; Susilo, Dwi Ermayanti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2700

Abstract

Reliable financial reporting plays a crucial role in ensuring the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). This research seeks to investigate the influence of implementing the Financial Accounting Standards for MSMEs (SAK EMKM) and internal control mechanisms on the quality of financial statements among MSMEs located in Jombang. A quantitative research design was employed, with data obtained through questionnaires distributed to 115 MSMEs, selected through purposive sampling from a total population of 500 businesses registered with the Jombang Cooperative Office. The sampling criteria required that MSMEs apply SAK EMKM and possess assets valued at a minimum of IDR 20,000,000, excluding land and buildings. Findings from the multiple regression analysis indicate that the implementation of SAK EMKM and the presence of internal control systems both have a significant impact on the quality of financial reporting. Specifically, the application of SAK EMKM has a positive effect, while internal control systems show a stronger impact. In conclusion, enhancing MSMEs’ understanding and consistent application of SAK EMKM, along with strengthening internal controls, are key strategies to improve financial reporting quality.  
Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Minat Belanja Mahasiswa: Kepercayaan Sebagai Variabel Mediasi Selfianti, Selfianti; Arsal, Muryani; Badollahi, Ismail
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.v9i2.2708

Abstract

This study examines the influence of financial literacy and digital payment on students' shopping interest, with trust as a mediating variable. Using a quantitative approach with 116 postgraduate students from Universitas Muhammadiyah Makassar, data were analyzed through PLS-SEM. Results indicate that digital payment significantly affects shopping interest both directly (?=0.250, p<0.001) and indirectly through trust, while financial literacy shows no significant impact. These findings align with the Theory of Planned Behavior, where perceived behavioral control (digital payment ease) and trust shape behavioral intentions. The study addresses a critical gap by empirically validating trust's mediating role in fintech adoption among students, offering practical insights for digital payment providers to enhance security features and user experience.
The Moderating Role of Tax Planning in the Relationship Between Current Tax Expenses, Deferred Tax Assets, and Earnings Management Yahya, Adibah; Faleri, Nabila Stefany; Nurjanah, Rina; Firasati, Aoliyah
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.v9i2.2709

Abstract

The objective of this study is to examine the relationship between current tax expense, deferred tax assets, tax planning, and earnings management practices in firms. To this end, financial data from industry sectors of food and beverages is employed in panel regression analysis to determine whether current tax expense and deferred tax assets exert a significant influence on earnings management and whether tax planning acts as a moderator in the relationship. The research method uses quantitative descriptive analysis, with sample selection using purposive sampling. The data in this study were from 20 companies in 4 years. The results showed that current tax expense has a negative effect on earnings management, while deferred tax assets have a positive effect on earnings management. Tax planning does not affect earnings management, and cannot be a moderating variable for the effect of current tax expense and deferred tax assets on earnings management. The theoretical and practical implications of the findings of this study are expected to make a significant contribution to the accounting and financial management literature
Fraud Pentagon Theory dan Deteksi Kecurangan Laporan Keuangan: Pendekatan Beneish M-Score pada Sektor Perdagangan Tamaela, Fatimah Azzahra F.; Zamzam, Irfan; Hormati, Asrudin; Zainuddin, Zainuddin
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.v9i2.2711

Abstract

Financial statement fraud remains a serious concern that threatens the reliability of financial reporting and investor confidence. The Fraud Pentagon Theory identifies five elements that drive fraudulent behavior—pressure, opportunity, rationalization, competence, and arrogance—yet their empirical relevance may differ across industries. This study aims to examine the influence of these five elements, proxied by financial target, financial stability, nature of industry, auditor change, director change, and CEO duality, on financial statement fraud in trading sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Using purposive sampling, a total of 168 firm-year observations from 56 companies were analyzed, with financial statement fraud measured by the Beneish M-Score and logistic regression performed via SPSS 26. The results reveal that financial stability and the nature of industry significantly increase the likelihood of fraudulent financial reporting, while financial target, auditor change, director change, and CEO duality do not have a significant impact. These findings suggest that not all elements of the Fraud Pentagon are equally relevant in detecting financial statement fraud, highlighting the importance of contextual and industry-specific approaches in refining fraud risk assessment and contributing to the development of a more nuanced application of the Fraud Pentagon Theory in empirical research.
Peran Profitability sebagai Moderasi: Sales Growth, Transfer Pricing, Capital Intensity dan Tax Avoidance Novitasari, Maya; Srikalimah, Srikalimah; Munari, Munari
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.v9i2.2712

Abstract

Tax is the main income for the government, so it is very reasonable if the government wants all taxpayers in Indonesia to pay their tax obligations according to applicable policies. This study aims to analyze and prove the effect of sales growth, transfer pricing, and capital intensity on tax avoidance with profitability as a moderating variable in real estate and property companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The data sources were obtained from the Indonesia Stock Exchange website and the official websites of each related company. The population in this study was 92 companies with a total sample of 328. This study shows that sales growth has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, and capital intensity has no effect on tax avoidance. In addition, it is also shown that profitability is unable to moderate the effect of sales growth on tax avoidance, profitability is unable to moderate the effect of transfer pricing on tax avoidance, and profitability is unable to moderate the effect of capital intensity on tax avoidance.
Determinan Carbon Emission Disclosure pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2020-2023 Rafiudin, Mohammad Mirza; Munari, Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2714

Abstract

The industrial sector, particularly the non-cyclical consumer sector, is a significant contributor to greenhouse gas emissions. As a result, it is expected to take an active role in efforts to combat climate change. This study aims to analyze the influence of environmental performance, earnings growth, firm size, and profitability on carbon emissions disclosure (CED). The research focused on 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using purposive sampling, 35 companies were selected as the sample, yielding 140 observation units. This quantitative study utilized secondary data obtained from company annual reports and sustainability reports. Panel data regression analysis was applied, with the random effects model identified as the most suitable. The F-test results indicate that the regression model is appropriate and can collectively explain variations in CED. Meanwhile, partial test results reveal that earnings growth has no significant impact on CED, while profitability, firm size, and environmental performance do have a significant effect.
Pengaruh Transfer Pricing, Profitabilitas, dan Leverage Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Coal Production Yang Terdaftar Di BEI 2019-2023) Ramadhan, Fadilah Amal; Dyah Purnamasari
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.v9i2.2716

Abstract

Tax avoidance remains a major challenge for state revenues, especially in sectors that are vulnerable to fiscal manipulation, such as the coal industry. This study aims to examine the partial effect of transfer pricing, profitability, and leverage on tax avoidance in coal companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The study uses a quantitative approach based on secondary data obtained from the company's financial statements on the official IDX website and each company. Through a purposive sampling technique, 10 companies were selected from 34 populations, resulting in 50 observations. Transfer pricing is measured using the TP Related Company Transactions Ratio, profitability with Return on Assets (ROA), and leverage with Debt to Equity Ratio (DER). The analysis was carried out using panel data reggresion. The results show that transfer pricing and profitability have an effect on tax avoidance, while leverage has no statistical effect. This finding indicates that companies tend to utilize transfer pricing schemes more intensively when profitability is high, but debt levels are not always an indicator of tax avoidance behavior. This study contributes by analyzing transfer pricing disclosure in high-risk industries. We recommend companies to be fiscally compliant and implement transfer pricing strategies carefully.. Tax authorities need to improve transfer pricing supervision by considering profitability in risk mapping. Future research is expected to be expanded to other sectors or use a qualitative approach to understand managerial motivations behind tax strategies.
Pengaruh Asia Sustainability Reporting Rating dan ASEAN Corporate Governance Scorecard Terhadap Firm Value Putri, Bella Rahmadhani Anggita; Jayanti, Dwi
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.v9i2.2718

Abstract

This study aims to analyze and determine the effect of the Asia Sustainability Reporting Rating and ASEAN Corporate Governance Scorecard on firm value. The objects in this study are 6 companies that get the rating category in Asia Sustainability Reporting Rating for the period 2019 to 2023. The research uses a quantitative approach with panel data analyzed as pooled data. The sample technique in this study was purposive sampling, obtained 30 sample data using multiple linear regression analysis. Data obtained from the NCCR website and the company's annual report. The results based on partial tests show that the Asia Sustainability Reporting Rating has no effect on firm value and the ASEAN Corporate Governance Scorecard has no effect on firm value. While the simultaneous test shows that the Asia Sustainability Reporting Rating and ASEAN Corporate Governance Scorecard have an effect on firm value as proxied by PBV. The implications of this study emphasizes the impoetance of a holistic approach in the implementation of Environmental Social Governance aspects to improve market perception and firm value.

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