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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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Polusi Dan Saham : Investigasi Dampak Emisi Gas Rumah Kaca Terhadap Return Saham Yanti, Putri Dwi; Nuryaddin , Zayyan Ahmad; Isnalita, Isnalita
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.v9i3.2757

Abstract

This study examines the impact of greenhouse gas (GHG) emission levels on stock returns of companies listed on the Indonesia Stock Exchange during the period 2018-2022. Using the Ordinary Least Squares (OLS) method and data from the Osiris and Bloomberg databases, this study analyzes a sample of 146 companies. The results show that GHG emissions have a significant negative impact on stock returns. These findings underscore that investors consider GHG emissions as an indicator of environmental risk in their investment decisions. The study also highlights the importance of transparency in emission reporting to attract sustainable investments. Limitations of this study include the scope of data limited to public companies in Indonesia. Therefore, further research with a larger sample and more comprehensive emission data is needed.
Pengaruh Growth Opportunity, Persistensi Laba, dan Prudence Accounting terhadap Earnings Response Coefficient : Resiko Sistematis sebagai Variabel Pemoderasi Susilawati, Susilawati; Abbas, Dirvi Surya; Hidayat, Imam
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.v9i3.2759

Abstract

This study aims to determine the effect of growth opportunity, earnings persistence, and prudence accounting on earnings response coefficient, with systematic risk as a moderator in manufacturing companies listed on the IDX for the period 2020 - 2024. The research method used is descriptive quantitative with secondary data in the form of sustainability reports and financial reports from 16 companies taken by purposive sampling from a population of 196 companies. The research method used in this analysis is the random effect model. The results of the analysis show that: 1). growth opportunity has a significant positive effect on earnings response coefficient; 2). Earnings persistence has a significant negative effect on earnings response coefficient; 3). Accounting prudence has a significant positive effect on earnings response coefficient; 4). Systematic risk can weaken the effect of growth opportunity and earnings persistence on earnings response coefficient; 5).  Systematic risk can strengthen the effect of prudence accounting on earnings response coefficient.
Tinjauan Luas Pengungkapan Corporate Social Responsibility (CSR) : Tata Kelola, Struktur Kepemilikan, dan Kinerja Perusahaan Chen, Ming; gunawan, andrew
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.v9i3.2762

Abstract

This study investigates the extent of Corporate Social Responsibility (CSR) disclosure among banking companies in Indonesia, focusing on the influence of corporate governance (proxied by the proportion of independent commissioners), ownership structure (foreign ownership), and firm performance (return on assets). The research is grounded in stakeholder theory and information asymmetry theory, which argue that effective governance and transparency serve to legitimize a firm's actions in the eyes of stakeholders. The sample consists of Indonesian banking firms listed on the Indonesia Stock Exchange (IDX) during 2020–2023, selected using purposive sampling. Using panel data regression with the Random Effect Model (REM), the findings reveal that none of the three independent variables independent commissioners, foreign ownership, and profitability have a statistically significant effect on CSR disclosure levels. These results suggest that the expected positive relationships between governance, ownership, and performance with CSR disclosure may not apply uniformly in the banking sector. Institutional pressures, short-term investor orientation, and symbolic compliance may account for these inconsistencies. The study highlights the need for more comprehensive governance mechanisms and stakeholder engagement strategies to enhance CSR disclosure practices in Indonesian banks.
Pengaruh CEO Narcissism, Financial Distress, Company Size, dan Green Accounting terhadap Tax Avoidance Putri, Ardiana Salsabila; Abbas, Dirvi Surya; Imam Hidayat
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.v9i3.2765

Abstract

Taxes are the largest source of revenue in Indonesia, prompting some companies to engage in tax avoidance. This study aims to examine and obtain empirical evidence regarding the influence of CEO narcissism, financial distress, company size, and green accounting on tax avoidance. The research population consists of manufacturing companies from 2019-2023 that are listed on the Indonesia Stock Exchange or the official website of the company being studied. This study uses a quantitative approach with secondary data. The study uses the Eviews 12 application to manage the data. The data collection technique used is purposive sampling with 65 data samples. Additionally, the data analysis technique used is moderation regression analysis with hypothesis testing using the t-test. The research findings conclude as follows: (1) CEO narcissism has a negative impact on tax avoidance, (2) financial distress do not have an impact on tax avoidance, (3) company size does not have an impact on tax avoidance, (4) green accounting does not have an impact on tax avoidance in manufacturing companies
Pengaruh Likuiditas, Leverage, Sales Growth, Dan Capital Intensity Terhadap Financial Distress: Peran Moderasi Profitabilitas Pada Perbankan Indonesia Cyntara; Apriwandi, Apriwandi
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.v9i3.2767

Abstract

This study aims to analyze the effect of Liquidity, Leverage, Sales Growth, and Capital Intensity on Financial Distress, and to examine the moderating role of Profitability in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. The study uses a quantitative approach with a causal associative design. A total of 120 observations (20 companies × 6 years) were selected using purposive sampling, based on criteria of data completeness and consistency in financial reporting. The secondary data were obtained from company financial statements through documentation, and analyzed using the Moderated Regression Analysis (MRA) with SPSS. The findings show that Liquidity and Leverage significantly influence Financial Distress, while Sales Growth and Capital Intensity do not. Moreover, Profitability significantly moderates the relationship between Liquidity and Financial Distress, but not for the other variables. This study contributes to the predictive modeling of financial distress in the financial sector using financial ratios with a moderation approach, and emphasizes the importance of profitability management to prevent bankruptcy risk.
Pengaruh Karakteristik Dewan, Kualitas Audit, dan Narsisme Direktur Utama terhadap Penghindaran Pajak Rahayu, Indah; Wahyudi, Ickhsanto
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.v9i3.2769

Abstract

Taxes, as the main source of state revenue, are often perceived by companies as a high corporate expense, prompting them to engage in tax avoidance practices. This study aims to examine the influence of board independence, board gender diversity, board size, audit quality, and CEO narcissism on tax avoidance, with firm age, leverage (DAR), and profitability (ROA) as control variables. In this study, tax avoidance is measured by the effective tax rate (ETR), with a lower ETR indicating a higher level of tax avoidance activity. The research obtains data from the financial statements and annual reports of processed food industry companies over three periods, from 2021 to 2023, which are published on the Indonesia Stock Exchange website or the official websites of the studied companies. This research employs a quantitative approach with secondary data. The sample consists of 48 observations over 3 research periods and 16 processed food industry companies in Indonesia, selected through purposive sampling. The results of this study indicate that board independence, board size, audit quality, and CEO narcissism do not have an effect on tax avoidance, whereas board gender diversity has a negative effect on tax avoidance in the processed food industry. These findings highlight the importance for companies to consider the inclusion of women on the board of directors as a strategy to enhance corporate governance. The presence of women on the board reflects a higher ethical culture, more transparent practices, stronger compliance, and a tendency to reduce corporate tax avoidance.
Reconfiguring Command Culture: Systematic Review on Organizational Dynamics and Leadership in the Military Barata, Muchamad Andi; Dewi, Sari; Kadir, Ing; Anggiani, Sarfilianty; Aseanty, Deasy
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2778

Abstract

Military organizational culture plays a central role in shaping collective behavior, hierarchical structures, and leadership effectiveness. In the era of technological disruption and geopolitical complexity, military institutions encounter growing pressure to align traditional cultural values with leadership approaches that are more adaptive, transformative, and sustainable. This study seeks to explore the interplay between military organizational culture and leadership strategies, highlighting the challenges and opportunities for institutional transformation. The research employs a systematic literature review method, focusing on academic sources published within the last five years. Relevant studies were selected based on their emphasis on organizational dynamics, cultural adaptation, and leadership models in military institutions. The review process enabled the identification of prevailing themes and gaps that affect cultural and leadership integration. The results indicate that ambidextrous and transformational leadership approaches offer significant potential to strengthen flexibility, innovation, and operational effectiveness in military organizations. These approaches foster the ability to balance stability with adaptability in dynamic environments. However, findings also reveal persistent resistance to innovation and structural change, which slows the pace of cultural transformation and limits the effectiveness of leadership strategies. The discussion emphasizes the importance of embedding progressive values such as collaboration, innovation, and transparency into military culture and leadership development. Strengthening these values can reduce resistance and improve institutional capacity to adapt to future challenges. Ultimately, the study suggests that sustainable reform in military organizations requires an integrated approach that combines cultural renewal with leadership transformation.
Pengaruh Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi: Studi pada Perusahaan Sektor Industri di Bursa Efek Indonesia Periode 2020–2023 Br Aritonang, Anjeli Melita; Safrida, Eli; Sibarani, Jojor Lisbet
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2806

Abstract

This study examines the effect of leverage and firm size on firm value and investigates the moderating role of profitability in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach with a causal associative design was employed, using 72 observations from 18 firms selected through purposive sampling. Data were obtained from annual financial statements and analyzed with Moderated Regression Analysis (MRA) using SPSS 27. The findings reveal that leverage and firm size do not significantly influence firm value, indicating that higher debt ratios or larger firm size alone do not enhance investor perceptions. However, profitability strengthens the relationship between leverage and firm value, while no moderating effect is observed in the link between firm size and firm value. These results contribute to financial literature by reaffirming the importance of profitability as a strategic factor in capital structure decisions. Practically, managers are encouraged to maintain strong profitability to ensure that debt financing strategies are positively perceived by investors and support value creation.
Illegal Cigarette Profits and Informal Accounting Practices: A Political Economy of Accounting Perspective Oktafiyanti, Assri Nuur Tri; Haryadi, Bambang; Auliyah, Robiatul
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2810

Abstract

This study examines the phenomenon of illegal profits from the sale of cigarettes without excise stamps in GBG-SLM Regency using the Political Economy of Accounting (PEA) approach. The main objective is to analyze the practice of illegal cigarette profits from a PEA perspective and highlight its implications for the economic system and fiscal regulation at the local level. The research employed a qualitative method with a critical paradigm, where data were collected through field observations, in-depth interviews with business actors, and documentation analysis related to production and distribution activities. The findings reveal that the illegal cigarette industry is dominated by small and medium-sized kinship-based enterprises. The profits generated are relatively high but remain unrecorded in the formal financial system, creating gaps in state revenue. Accounting practices used by the actors serve merely as a formality to evade fiscal obligations, rather than as tools for transparency or accountability. This condition reflects the interplay of power relations, local culture, and economic interests in sustaining the practice of illegal cigarette trade.The novelty of this research lies in its PEA-based analysis that integrates political economy perspectives with local values and culture, thereby contributing to the formulation of more contextual fiscal policies. Thus, this study emphasizes that accounting is not solely a technical instrument but also a social, political, and cultural practice that shapes the sustainability of public policy.
Good Corporate Governance, Firm Size, and Firm Value: The Moderating Role of Profitability Umairoh, Putri Aulia; Safrida, Eli; Gultom, Selfi Afriani
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2811

Abstract

The value of a company is an important indicator for investors in assessing business sustainability, and it can be influenced by internal governance mechanisms and firm characteristics. However, previous studies provide inconsistent findings regarding the role of Good Corporate Governance (GCG), firm size, and profitability in determining company value, especially in the non-cyclical consumer sector which is considered more resilient during economic fluctuations. This study aims to analyze the effect of GCG and firm size on company value, with profitability as a moderating variable. This research applies a quantitative approach using secondary data obtained from annual and sustainability reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sample was determined using purposive sampling, resulting in 23 companies with a total of 115 observations. The data were analyzed through descriptive statistics and Moderated Regression Analysis (MRA) using SPSS version 27. The results indicate that the board of commissioners, managerial ownership, audit committee, and firm size significantly influence company value, while the board of directors and institutional ownership show no significant effect. Furthermore, profitability strengthens the effect of the board of commissioners, managerial ownership, audit committee, and firm size on company value, but it does not moderate the influence of the board of directors and institutional ownership. Theoretically, this study contributes by providing empirical evidence on the interaction between GCG mechanisms, firm size, and profitability in enhancing firm value within a specific sector. Practically, the findings highlight the importance of effective governance practices and profitability optimization as strategic considerations for managers and investors in improving firm value in the Indonesian capital market.

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