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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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Corporate Valuation: The Impact of Dividend Governance Interaction with Earnings Performance as a Moderator: English Ethelind, Euclea Theda; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2854

Abstract

This paper explores the impact of dividend governance interactions on firms' value and focuses on the moderating effect of Earnings Performance. This study includes government owned banks and national commercial banks quoted in the Indonesia Stock Exchange. This study extends the prior research by investigating the interrelationship among dividend governance interactions, Earnings Performance, and company value. The Price Book Value (PBV) is an empirical discourse of the company book value and the dividend governance interaction is tested for the Dividend Payout Ratio (DPR). The analysis is based on data from the Refinitiv Eikon platform. ROE can act as an indicator of financial performance. A cross sectional analysis of the comparison of government and private banks was done. The findings indicate that dividend governance interaction is more pronounced in government banks compared to private banks. This is a validation of how it is in the environment, how the environment works and what properties it has.
Firm Size as a Moderator in the Relationship Between Leverage, Cash Flow, Profitability, and Cash Holding: Evidence from Indonesia’s Food and Beverage Sector Maryanti, Eny; Nabila, Ainun Mala; Hermawan, Sigit; Rahayu, Ruci Arizanda
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2864

Abstract

Cash holding plays a crucial role in maintaining corporate liquidity and financial flexibility, especially in capital-intensive industries such as food and beverage manufacturing. This study examines whether firm size moderates the relationship between leverage, cash flow, and profitability on cash holding in companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022. The research employed a purposive sampling method, yielding 18 companies (57 firm-year observations). Data were analyzed using Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) with SPSS 26. The results show that leverage (t = 3.217; p < 0.01) and cash flow (t = 2.948; p < 0.01) have a significant positive effect on cash holding, while profitability (t = 0.842; p > 0.05) has no significant impact. The R² value of 0.623 indicates that the independent variables explain 62.3% of the variation in cash holding. Furthermore, firm size significantly moderates the effects of leverage and cash flow, but does not moderate the relationship between profitability and cash holding. These findings highlight that larger firms tend to manage cash more effectively when facing leverage pressure or high cash flow, strengthening the understanding of liquidity management behavior in Indonesia’s manufacturing sector.
Digitalisasi Akuntansi dan Transformasi Nilai Budaya: Adaptasi Sosial UMKM di Kota Tangerang Lawita, Florencia Irena; Wicaksono, Dading Damas Ario; Yanto, Teguh; Pratama, Irvan Bayu; Yolanda, Eveline Mischeilla
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2867

Abstract

This study aims to examine how accounting digitization contributes to cultural value transformation and social adaptation among Micro, Small, and Medium Enterprises (MSMEs) in Tangerang City. The focus of the study lies on the determining factors of adoption, such as financial and digital literacy, perceived benefits, infrastructure availability, and implementation costs. The research method used is a qualitative approach through in-depth interviews with a number of MSME actors from various business sectors. The results show that digital literacy is a key factor in increasing MSME actors' understanding of the use of accounting applications. Overall, this study confirms that the success of accounting digitization in MSMEs does not only depend on technological aspects, but also on social support, cultural adaptability, and policies that support digital inclusiveness. These findings are expected to provide practical contributions to the development of MSME empowerment strategies and enrich the literature on the integration of technology and culture in accounting practices.
Environmental Management Accounting Disclosure and Market Valuation: A Critical Analysis of ESG Performance Impact on Stock Price Volatility in Indonesia Stock Exchange Listed Companies Simanjuntak, Arthur; Goh, Thomas Sumarsan; Sagala, Farida; Sitangggang, David Patar; Nadeak, Heri Imanuel
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2869

Abstract

Purpose: This research investigates the relationship between Environmental Management Accounting (EMA) disclosure quality and market valuation, specifically examining how ESG performance mediates the impact on stock price volatility among Indonesia Stock Exchange (IDX) listed companies. The study explores how comprehensive environmental accounting disclosures influence investor behavior and market dynamics within emerging capital markets. Method: This study employs a quantitative approach using panel data regression analysis with fixed effects modeling. The research sample comprises 180 IDX-listed companies across various sectors from 2019-2023, generating 900 firm-year observations. Data analysis was conducted using STATA 18.0 to examine the relationships between EMA disclosure quality, ESG performance, and stock price volatility while controlling for firm-specific characteristics and market conditions. Findings: The results demonstrate that EMA disclosure quality significantly reduces stock price volatility (? = -0.428, p < 0.001) and enhances ESG performance scores (? = 0.634, p < 0.001). ESG performance serves as a partial mediator, explaining 42.7% of the total effect of EMA disclosure on stock price volatility. The model explains 58.4% of stock price volatility variance, indicating strong explanatory power of environmental accounting disclosures in market valuation dynamics. Novelty: This study provides the first comprehensive empirical evidence linking environmental management accounting disclosure practices with capital market outcomes in an emerging market context. The research contributes to the literature by demonstrating how environmental accounting transparency creates value through reduced information asymmetry and enhanced ESG performance, ultimately stabilizing stock price movements.
Accounting Based Determinants of Stock Prices in LQ45 IDX Firms Jayanti, Fitri Dwi; Tantra, Arda Raditya; Nurani, Bulan Karima
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2871

Abstract

Stock prices reflect the market’s assessment of a company’s value and are influenced by fundamental factors, including capital structure, firm size, and profitability. The LQ45 Index represents companies with high liquidity and large market capitalization on the Indonesia Stock Exchange (IDX), making it important to understand the determinants of stock prices during the post-COVID-19 recovery period (2020–2024). This study aims to analyze the effect of the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), firm size (SIZE), and Return on Assets (ROA) on the stock prices of LQ45 companies listed on the IDX during 2020–2024. Using a quantitative approach with panel data regression and a fixed effect model, the sample consists of 29 LQ45 companies consistently listed during the study period, yielding 145 firm-year observations. Data were obtained from annual financial reports and analyzed using EViews 13. The results indicate that DER has a positive but insignificant effect on stock prices (? = 0.457, p = 0.0539), DAR has a significantly negative effect (? = –8.235, p = 0.0188), while SIZE (? = 1.568, p = 0.0001) and ROA (? = 45.679, p = 0.0000) both have significantly positive effects. Profitability (ROA) is identified as the most dominant determinant of LQ45 companies’ stock prices, followed by firm size and capital structure (DAR). This study has theoretical implications for strengthening capital market research and opens opportunities for future studies to incorporate new variables, expand the temporal scope, or compare different stock indices to generate more comprehensive insights. Moreover, these findings provide valuable insights for investors and corporate management regarding the factors driving stock valuation in Indonesia’s premier equity index during the post-pandemic era.
Financial Independence, Accountability, Transparency, and Their Influence on Local Government Corruption in Sumatra Provinces Daud, Rochmawati; Safitri, Rika Henda; Pratiwi, Trie Sartika; Imelda, Imelda; Devana, Maura Marcia
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2874

Abstract

This study aims to analyze financial performance, accountability, and transparency in reducing corruption practices in Indonesia, particularly in provincial governments on the island of Sumatra. This study uses secondary data, namely Audit Reports (LHP), as well as corruption level data obtained from the Supreme Court website, with a sample of 10 city governments selected based on specific criteria (purposive sampling). A total of 50 observations were made from 2019 to 2023. Financial performance (independence ratio) had a significant effect on the level of corruption with a significance value of 0.0000 (<0.05) and a positive regression coefficient of 30.548, while accountability and transparency did not show a significant effect. This indicates that the higher the financial performance (independence ratio), the higher the level of corruption tends to be. Higher accountability does not necessarily reduce the level of corruption. Transparency of local government financial reports (LKPD) does not affect the level of government corruption
Peran Profitabilitas dalam Memoderasi Hubungan antara Intensitas Aset Biologis dan Pengungkapan: Analisis Implementasi PSAK 69 di Indonesia Junaid, Asriani; Muh. Arif; Basalamah, Muhammad Syafi'i A.; Irwana
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2877

Abstract

Penelitian ini bertujuan untuk mengkaji sejauh mana intensitas aset biologis dan profitabilitas memengaruhi tingkat pengungkapan aset biologis, serta menilai apakah profitabilitas memperkuat hubungan tersebut pada perusahaan sektor pertanian yang tercatat di Bursa Efek Indonesia (BEI). Pendekatan yang digunakan adalah kuantitatif eksplanatori, dengan metode analisis Partial Least Squares (PLS) untuk menguji hubungan antarvariabel secara simultan. Sampel penelitian mencakup 17 perusahaan selama periode tiga tahun, yang dipilih menggunakan purposive sampling berdasarkan keterlibatan dalam subsektor pertanian dan kepemilikan aset biologis yang material dalam laporan keuangannya. Hasil analisis menunjukkan bahwa profitabilitas memiliki pengaruh signifikan terhadap tingkat pengungkapan aset biologis, sedangkan intensitas aset biologis dan peran moderasi profitabilitas tidak menunjukkan pengaruh berarti. Temuan ini memperkuat pandangan Political Cost Hypothesis dan Agency Theory, bahwa keputusan pengungkapan perusahaan lebih banyak didorong oleh keinginan untuk mengurangi tekanan politik dan konflik agensi daripada sekadar memenuhi tuntutan legitimasi. Secara teoretis, penelitian ini memperkaya literatur tentang penerapan PSAK 69 di Indonesia. Sementara secara praktis, hasilnya mendorong perusahaan agrikultur untuk memperluas praktik pengungkapan aset biologis sebagai strategi membangun transparansi, legitimasi sosial, dan akuntabilitas publik.
Assessing Technical, Cognitive, and Psychological Readiness of Prospective Auditors in the Era of Artificial Intelligence Lamusa, Raff Iwata Anugrah; Pasang Kamase, Haryono; Tenripada
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2878

Abstract

This study aims to analyze the influence of prospective auditors' readiness to face the era of Artificial Intelligence (AI), viewed from three dimensions: Technical Readiness, Cognitive Readiness, and Psychological Readiness. The research uses a quantitative approach with a survey method applied to 100 accounting students from various universities in Indonesia who have completed an auditing course. The data was analyzed using multiple linear regression with the help of SPSS version 16. The research findings indicate that all three dimensions of readiness Technical Readiness, Cognitive Readiness, and Psychological Readiness have a significant positive impact on AI acceptance. Together, these three variables are able to explain 45.3% of the variation in AI acceptance. This finding confirms that the readiness of prospective auditors is multidimensional, with the psychological aspect being the most dominant factor, followed by the cognitive and technical aspects. The implications of this research emphasize the importance of developing an accounting curriculum that not only focuses on technical skills but also builds AI literacy, critical thinking, and students' confidence in collaborating with AI technology.
Peran Spiritualitas Islam dan Keterlibatan dalam Membentuk Persepsi Etika Mahasiswa Daito, Apollo; Hariani, Swarmilah; Arini, Lusia Sri
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2882

Abstract

Ethical violations in the accounting profession continue to raise global concerns, and universities play a central role in shaping the integrity of future professionals. This study aims to examine the influence of Islamic Spiritual Intelligence (ISI), Love of Money (LOM), and Engagement (ENG) and Accounting Students’ Ethical Perception (ASEP) in Indonesia. Using the framework of Moral Self-Regulation Theory, this research adopts a quantitative approach with an explanatory survey method. Three hundred twenty-two questionnaires were distributed, and 302 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with Smart PLS 4.0. The findings show that ISI significantly reduces students' materialistic tendencies (LOM) and enhances their engagement in academic and social activities. ISI also has a direct and indirect effect on students' ethical perceptions. Engagement positively influences ethical perceptions and partially mediates the effects of ISI and LOM. Additionally, the interaction between LOM and ENG negatively impacts ethical perception, indicating that high engagement may buffer the adverse effects of materialism. The study contributes to the literature by highlighting the critical role of spirituality and affective involvement in moral development, especially within Muslim-majority contexts. The findings recommend that higher education institutions integrate spiritual values and student engagement into ethics curricula to promote holistic character education.  
Pengaruh Risiko Litigasi, Ukuran KAP dan Leverage Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Sektor Energi) Ramadan, Gibran Hadri; Sutoyo, Sutoyo
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2893

Abstract

This study examines the effect of litigation risk, the size of public accounting firms, and leverage on accounting conservatism in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The energy sector has unique characteristics, such as high regulatory pressure, environmental risk, and long-term financing complexity, which make the application of conservative accounting especially relevant. Accounting conservatism is used as a prudential mechanism to mitigate information asymmetry, legal exposure, debt covenant violations, and agency conflicts. This study employs a quantitative approach using secondary data from annual and sustainability reports, with a total of 275 firm-year observations selected through purposive sampling. Panel data regression using the Fixed Effect Model (FEM) was applied after conducting model selection tests. The results show that litigation risk and leverage have a positive and significant effect on accounting conservatism, indicating that companies facing high legal exposure and debt obligations tend to adopt more conservative reporting practices. Conversely, the size of public accounting firms does not significantly influence accounting conservatism, suggesting that conservatism in the energy sector is more driven by regulatory and contractual pressures than by auditor reputation.

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