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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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The Role of Board Composition on ESG Disclosure: An Analytical Study in Indonesia Itan, Iskandar; Hilrian, Rendy Diaz; Ramadana, Mariska
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.v9i4.2817

Abstract

Market capitalization and Environmental, Social, and Governance (ESG) disclosure have become increasingly interconnected in contemporary corporate governance, yet the mechanisms through which board composition influences ESG transparency in emerging markets remain insufficiently explored. This study examines the relationship between board characteristics and ESG disclosure quality among Indonesian listed companies, specifically analyzing how these relationships manifest across different market capitalization thresholds. Using panel data regression analysis of 256 observations from 64 Indonesian Stock Exchange companies over 2019-2022, this research investigates the effects of board size, board meetings, female board representation, audit committee size, nomination and remuneration committee size, and board compensation on ESG disclosure practices. The study addresses a critical research gap by providing empirical evidence from Indonesia's underrepresented emerging market context, where corporate governance structures and disclosure practices differ markedly from Western frameworks. Results reveal that market capitalization demonstrates no significant impact on ESG disclosure quality, contradicting conventional expectations. Board size and female director representation exhibit unexpected negative relationships with ESG disclosure, suggesting coordination challenges and potential tokenistic appointments within Indonesian contexts. Conversely, audit committee size, nomination and remuneration committee size, and board compensation demonstrate robust positive associations with ESG transparency, highlighting their critical roles in enhancing oversight capacity and aligning managerial incentives. This research contributes theoretically by challenging universal governance prescriptions and demonstrating contextual variations in board mechanism effectiveness within emerging economies. Practically, findings suggest Indonesian corporations should prioritize committee-based governance structures and performance-linked compensation over numerical board expansion. Policymakers should emphasize substantive governance effectiveness through director training and accountability mechanisms rather than mandating demographic diversity targets alone. Future research should pursue longitudinal analysis and qualitative investigations to illuminate temporal dynamics and cultural mechanisms underlying governance-ESG relationships in Southeast Asian markets.
Manajemen Laba dan Efisiensi Investasi: Studi pada Perusahaan Indonesia 2019–2023 Syalwa, Mutiara; Saftiana, Yulia; Susanto, Hendra
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.v9i4.2820

Abstract

Investment efficiency is a critical indicator of how well firms allocate capital to value-adding projects. Beyond traditional performance metrics, the credibility of financial reporting shapes investors’ beliefs and, in turn, real investment decisions. This study examines whether earnings management (EM) influences investment efficiency (IE). The sample comprises 315 Indonesia-based firms observed over 2019–2023 drawn from the London Stock Exchange Group (LSEG) database using a purposive sampling method. This is a quantitative study, EM is measured using performance-adjusted discretionary accruals (Kothari et al., 2005), while IE is proxied by the deviation of actual investment from its “normal” level (Biddle et al., 2009). Data analysis includes classical assumption tests, descriptive statistics, multiple linear regression, and hypothesis testing. The results indicate that EM has a negative and significant effect on IE. These findings are consistent with signaling theory, which posits that low-credibility, low-cost signals such as earnings manipulation heighten information asymmetry, weaken the linkage between investment and fundamentals. Practically, firms should strengthen reporting governance and align managerial incentives with long-term performance to curb EM and improve capital allocation. Future research is encouraged to expand the scope to the ASEAN region and incorporate using ownership structure as moderating factors to better explain the EM and IE relationship. This study is limited to the Indonesian context and further research across ASEAN countries is needed to enhance generalizability.
CSR dan Nilai Perusahaan: Peran Strategis Karakteristik Dewan dalam Perbankan Konvensional BEI Simanullang, Riva Rivelyanti; Valdiansyah, Riyan Harbi
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.v9i4.2821

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value, considering the moderating roles of board size and board independence. The research covers all non-sharia banks listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling, 42 companies were selected, yielding 126 firm-year observations. Data analysis employed Moderated Regression Analysis (MRA) with EViews 13. The results reveal that CSR disclosure has a negative and significant effect on firm value (coefficient = -4.796; p = 0.0438). Board size moderates this relationship positively, mitigating the negative impact of CSR on firm value, although the effect is only marginally significant at the 10% level (interaction coefficient = 1.272; p = 0.0539). In contrast, board independence does not show a significant moderating effect (p = 0.1539). These findings suggest that while the market still perceives CSR costs as financial burdens, governance mechanisms—particularly board size—shape how CSR translates into firm value. Theoretically, the study supports stakeholder theory and legitimacy theory, which emphasize the importance of governance-based CSR management. Practically, banking institutions are advised to strengthen the role of boards in designing CSR strategies that are more strategic, directed, and credible to generate sustainable value.
Peran Kecerdasan Buatan (AI) Dalam Meningkatkan Audit Forensik Untuk Mendeteksi Kecurangan: Tinjauan Literatur Sistematis Fernanda, Icha Amalia; Habiburrochman, Habiburrochman
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.v9i4.2825

Abstract

Forensic auditing increasingly employs artificial intelligence (AI), yet practice faces data, transparency, and institutional-readiness gaps, especially in developing countries. This review conducts a Systematic Literature Review (2015–2025) across Scopus, Web of Science, and SINTA: 150 records screened, 30 included and thematically synthesized via manual coding. Findings answer the RQs through three pathways: anomaly detection in ledgers/transactions, text analysis of reports–claims–communications, and network analysis of supplier–contract relations, strengthened by RPA, immutable logging, and visual analytics; together these reduce false positives, speed investigations, and reinforce evidence auditability. Practically, we map use-cases to implementable transparency controls and propose a staged adoption roadmap for SAIs, anti-corruption agencies, and audit firms. Theoretically, we outline an ethics-regulatory adoption frame. Novelty: this review reframes AI as an epistemic instrument and introduces the Integrated Forensic-AI Transparency Stack (IFATS) to operationalize auditability beyond a finance-centric lens, with emphasis on developing-country contexts.
Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Moderasi Pasaribu , Ayu Minarma; Safrida, Eli; Sibarani, Jojor Lisbet; Putri, Anita
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.v9i4.2827

Abstract

The volatility of firm value in Indonesia’s consumer non-cyclicals sector in recent years reflects investors’ uncertainty regarding the effectiveness of corporate financial management. Despite the sector’s defensive nature, several leading firms have experienced a decline in stock performance, raising concerns about the role of internal financial factors in determining firm value. This study aims to examine the effect of capital structure and financial performance on firm value, with firm size as a moderating variable. The study employs a quantitative approach using secondary data from the annual reports of 40 consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the 2020–2024 period, resulting in 200 observations. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 27. The results show that capital structure (DER) and financial performance (ROA) have a positive effect on firm value. Moreover, firm size strengthens the relationship between financial performance and firm value but fails to moderate the effect of capital structure on firm value. This study fills the gap by providing evidence from the post-pandemic period, focusing on a defensive sector where firm size may no longer signal financial strength effectively. The findings contribute to both theory and practice by emphasizing that managers in the consumer non-cyclicals sector should maintain optimal leverage and profitability to sustain investor confidence and firm value stability.
Governance, Strategy, and Sustainability: The Effect of Sustainability Committees on ESG scores in Indonesia Atmadya, Ary Haritsaning
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.v9i4.2828

Abstract

This study investigates whether a Sustainability Committee (SC) improves firms' ESG performance and whether this effect depends on business strategy. Using a split?sample design for Analyzer and Defender firms, we analyze 359 firm-year observations from companies listed on the Indonesia Stock Exchange (IDX) during 2017–2022. ESG performance (ESG Score) is constructed from the proportion of Global Reporting Initiative (GRI) indicators disclosed. Business strategy is classified following the Miles and Snow (1976), operationalized by Bentley et al.'s (2013) financial metrics. The empirical approach employs rergession analysis with year fixed effects and a Propensity Score Matching (PSM) robustness check to mitigate selection bias. The sample is distributed between Defender (50.7%) and Analyzer (49.3%) strategies. Defender firms focus on efficiency, cost control, and operational stability within well-defined product markets, while Analyzer firms balance efficiency with adaptability by maintaining stable core operations but simultaneously exploring innovation and market opportunities. Regression results show that SCs are positively and significantly associated with ESG Scores in Defender firms and in the full sample, but not in Analyzer firms. PSM results corroborate these findings. Overall, the evidence indicates that the effectiveness of sustainability governance is contingent on strategic orientation: SCs appear most impactful in efficiency- and compliance-oriented settings typical of Defender firms. At the same time, their influence is weaker in more adaptive Analyzer settings. The study extends stakeholder-oriented governance research in an emerging-market context and offers practical and policy insights for strengthening sustainability oversight in Indonesia.
Carbon Tax, Green Innovation, and Sustainable Development: Evidence from a Systematic Literature Review Karlinah, Lady; Febrianti, Meiriska
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.v9i4.2832

Abstract

This study employs a Systematic Literature Review (SLR) using the PRISMA framework to examine the role of carbon tax in fostering green innovation and advancing sustainable development. A total of 40 peer-reviewed articles published between 2015 and 2025 were analyzed from major databases including Scopus, Web of Science, and Google Scholar. The findings reveal that the carbon tax not only functions as a fiscal instrument to reduce carbon emissions but also acts as a catalyst for corporate green innovation and environmental disclosure practices. Three dominant themes emerged: (1) the effectiveness of carbon tax in reducing emissions and strengthening fiscal capacity, (2) its influence on corporate strategies to promote green technology and sustainable business models, and (3) its contribution to achieving the Sustainable Development Goals (SDGs), particularly in developing economies. While the carbon tax shows significant potential, challenges such as policy inconsistency, institutional weakness, and industrial resistance remain obstacles to its full implementation. The review offers guidance for policymakers to integrate fiscal and innovation policies toward sustainable growth.
Analysis of Environmental Accounting Applicationin Cattle Waste Management in Kabupaten Parigi Moutong Sintiani, Tina; Sugianto; Kahar, Abdul; Usman, Ernawaty
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.v9i4.2834

Abstract

This research aims to analyze the application of environmental accounting in the management of cattle waste at the Harapan Baru II Farmers Group in Kabupaten Parigi Moutong. This research uses a qualitative approach with an exploratory case study method through interviews, observations, and documentation, which are analyzed using the Miles and Huberman model. The research results show that the group has processed livestock waste into economically valuable compost fertilizer, even tho they still use manual equipment. From a cost perspective, routine expenses such as the purchase of chalk and sacks have been recorded, but have not yet been separated from other operational costs. The group has also kept simple records through cash and asset books, but these are not fully compliant with PSAK 69. Socially, waste management receives community support because it does not cause pollution and increases income, but regulatory support from the government is still limited. This finding indicates that the application of environmental accounting among smallholder farmers is already happening in practice, but it needs to be strengthened through more detailed cost separation and the implementation of appropriate accounting standards.
Strategi Live Streaming dalam Meningkatkan Daya Saing UMKM di Era Ekonomi Digital: Analisis Perilaku Belanja Konsumen Damanik, Asmawati Halilah; Sugara, Heru; Siregar, Victor Marudut Mulia
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.v9i4.2836

Abstract

The rapid growth of the digital economy requires Micro, Small, and Medium Enterprises (MSMEs) to adopt technology-based marketing strategies. Live streaming has become a potential strategy as it enables direct interaction with consumers, builds trust, and expands market reach; however, its use among MSMEs in Simalungun Regency remains limited. This study aims to analyze the influence of live streaming strategies on MSME competitiveness by considering consumer purchasing behavior. A mixed-methods explanatory design was applied, combining quantitative surveys analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with qualitative approaches through interviews, focus group discussions, and observations. The sample consists of at least 100 respondents, including MSME owners and consumers. The study is expected to produce a contextual digital marketing model based on live streaming, a mapping of consumer content preferences, and recommendations for effective social media platforms. The findings are expected to strengthen MSME competitiveness and support sustainable digital transformation
Pengembangan SAK-EMKM Berbasis Aplikasi Android (LAKUM) Terhadap Laporan Keuangan UMKM di Tanjung Pinang Candra, Hendra; Azzahra , Sitti Aliyah; Hidayatullah, Syarif; Akmas, Nabilla
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.v9i4.2837

Abstract

MSMEs have an important role in the Indonesian economy, including in Tanjung Pinang – Riau Islands, but limitations in financial management are still obstacles so that the financial statements produced are not in accordance with accounting standards. This research aims to develop an Android-based application called LAKUM (MSME Financial Statements) as a continuation of the implementation of Excel based SAK-EMKM which was previously proven to help MSMEs in simple financial recording. The method used is descriptive qualitative with data collection techniques using observation, interviews with 22 MSME actors and forum group discussions. The analysis technique used thematic analysis and the determination of the sample using purposive random sampling. The results of this study show that the majority of MSME actors in Tanjung Pinang are used to doing simple financial recording even though it is not in accordance with SAK-EMKM with the constraint of not understanding SAK-EMKM and difficulty in making systematic profit/loss reports so that they hope that later the application developed will be easy to use, simple, automatic calculation, advertising-free and flexible. The conclusions of this study theoretically enrich the study of the adoption of TAM based digital accounting technology, as well as show the potential for the integration of SAK-EMKM into mobile applications as a bridge between informal practices and standard reporting. In practical terms, the LAKUM application offers financial recording solutions that are easy, educational, and compliant with standards, so that they can increase efficiency, accountability, and MSMEs' access to financing and business growth.

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