cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Khoiruddin Harahap
Contact Email
owner@polgan.ac.id
Phone
+6282251583783
Journal Mail Official
owner@polgan.ac.id
Editorial Address
Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
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
 145   146   147   148   149 
Struktur Modal, Profitabilitas, dan Nilai Perusahaan: Studi Moderasi Oleh Keputusan Investasi dan Kebijakan Dividen Widyadhana, Ezar; Akbar , Taufik
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.v10i1.2896

Abstract

In a competitive business landscape, increasing corporate value becomes crucial. Previous studies has not extensively analyzed the simultaneous moderating roles of investment decisions and its payout procedures, particularly in non- financial businesses within the BISNIS 27 index. Therefore, The present research seeks at analyzing the impact of both capital layout and profitability of the firm’s value influenced by investment decisions and dividend policy. Using the quantitative strategy, secondary Information gathered from accounting records among non-bank business entities in BISNIS 27 index for the period 2022-2024 were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results showed that the equity structure (DER) had a significant positive effect on firm value (PBV), while profitability (ROA) did not have a direct significant influence. Investment decisions (PER) are proven to Highly moderate the influence Structure of capital and the profitability with company priorities, strengthening the relationship. Conversely, Governance of dividends (DPR) does not moderating on profitability, but it can moderate capital structure. Simultaneously, the regression model is significant, explaining 25.8% of the variation in firm value. This insight points out how crucial to debt management and strategic investment in shaping corporate value.
Persepsi Akuntan Pajak terhadap Transisi Digitalisasi Perpajakan: Studi Fenomenologi pada Implementasi Coretax David, David; Tjaraka, Heru
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.v10i1.2901

Abstract

The implementation of the Coretax Administration System represents a major stage in the digital transformation of tax administration in Indonesia, aimed at enhancing efficiency, transparency, and tax compliance. However, the initial phase of Coretax implementation has been accompanied by technical disruptions that directly affect professional users of the system. This study aims to explore how tax accountants perceive and make sense of the transition toward digital tax administration through the implementation of Coretax. Using a qualitative phenomenological approach, the study examines the lived experiences of tax accountants who are directly involved in operating the system. Data were collected through semi-structured, in-depth interviews with three tax accountants and analyzed using the NHCEI phenomenological framework (noema, noesis, epoche, and eidetic reduction), combined with thematic analysis. The Slippery Slope Framework was employed as an interpretive conceptual lens to understand perceptions of power and trust toward the tax authority. The findings indicate that Coretax implementation generates an initial adaptation phase requiring substantial technical and procedural adjustment, reshapes work practices toward greater planning and caution, and strengthens perceptions of system-based oversight. Power is experienced through data traceability and limited correction flexibility, while trust develops gradually through procedural clarity and reporting certainty, yet remains contingent on the quality of technical performance. The study concludes that digital tax administration through Coretax reconfigures the relationship between tax accountants and the tax authority, which is experienced through a dynamic interaction between power and trust embedded in everyday professional practice.
Mengungkap Akar Terjadinya Korupsi Pada Belanja Pemerintah Daerah Di Provinsi Sulawesi Tengah Tahir, Arief Rahmattullah; Kamase, Haryono Pasang; Ansar, Muhammad; Mustamin, Mustamin
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.v10i1.2913

Abstract

This study aims to explore the root causes of corruption in regional government spending in Central Sulawesi Province by highlighting the relationship between electoral politics, bureaucracy, and law enforcement. Although the number of corruption cases decreased from 13 in 2023 to 11 in 2024, the value of state losses increased from IDR 12.5 billion to IDR 39.3 billion. This condition indicates that corrupt practices in the region are increasingly structured and have a significant impact on governance. This study used qualitative methods based on secondary data. The results show that corruption in Central Sulawesi is a systemic process that begins with expensive electoral politics, bureaucratic consolidation through the buying and selling of positions, the exploitation of public projects as a source of rent, the co-option of law enforcement officers as a shield of power, to the practice of extortion, weak oversight, and the emergence of intimidation and impunity. Overall, the findings indicate the formation of a corrupt ecosystem that reproduces itself through the exchange of money, positions, and legal protection. Theoretically, this study broadens understanding of corrupt behavior in the regional bureaucracy, while practically, it provides recommendations for supervisory institutions to strengthen risk-based control systems and protection for corruption whistleblowers.
Peran Profitabilitas dalam Memoderasi Pengaruh Struktur Modal dalam Memediasi Hubungan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sektor Perdagangan Ritel Periode 2014-2023 Ramadhan, Rafi Ilyas; Mahmudi, Bambang; Widyaningsih, Ika Utami
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.v10i1.2915

Abstract

The purpose of this study is to investigate and prove how liquidity affects company value with capital structure as an intervening variable and profitability as a moderating variable in retail trading sector companies listed on the Indonesian Stock Exchange for the period 2014-2023. The sampling technique used was purposive sampling, yielding 10 companies as samples with 100 data observations. The statistical analysis tools used were IBM SPSS version 30 and Hayes Process, with analysis stages ranging from descriptive statistics to conditional process analysis. The research results indicate that: (1) Liquidity has a positive and significant effect on firm value. (2) Liquidity has a negative and significant effect on capital structure. (3) Capital structure has a positive and significant effect on firm value. (4) Capital structure is able to mediate negatively and significantly the relationship between liquidity and firm value. (5) Profitability moderates the influence of the relationship between capital structure and firm value, with a positive and significant moderating effect. (6) Profitability moderates the indirect effect of liquidity on firm value through capital structure, with a negative and significant moderating effect
Reframing Deception: Redefining the Fraud Triangle in the Era of Ethical Governance Almalita, Yuliani; Tjahjono, Rudi Setiadi
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.v10i1.2917

Abstract

This study reviews the evolution of the Fraud Triangle Theory (FTT) from 2010 to 2025 and examines how digital transformation and sustainability issues reshape its explanatory relevance. Using the PRISMA 2020 protocol, a Systematic Literature Review was conducted on 26 Scopus-indexed articles. Descriptive, content, and bibliometric analyses were applied to identify publication trends, methodological patterns, and theoretical developments. Results show that 76% of studies used qualitative or mixed methods, while only 24% employed quantitative or data-driven approaches. Research output peaked in 2022 with 12 publications, and the United States, China, and Indonesia accounted for 54% of contributions. Although FTT remains the dominant framework, 31% of studies integrated Agency Theory, Signaling Theory, or Critical Discourse Analysis. Fraud research increasingly addresses digital governance, ESG violations, and greenwashing. These findings position FTT as a dynamic model shaped by ethical, technological, and institutional forces, underscoring the need for hybrid behavior data analytical frameworks.
Leadership Styles and Employee Performance: A Systematic Literature Review of Empirical Studies (2020-2025) Zulvia, Dewi; Wardi, Yunia; Rino, Rino
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.v10i1.2925

Abstract

This systematic literature review comprehensively analyzes the relationship between leadership styles and employee performance based on empirical evidence from 2020-2025. The research population comprises employees and leaders across various organizational sectors including education, healthcare, and industry. Using the PRISMA framework with purposive sampling technique, the selection process from an initial pool of 500 studies identified through database searches yielded 14 high-quality empirical studies as the final sample that met the inclusion criteria. The methodology employed systematic literature review with rigorous quality assessment and analysis. Key findings reveal that the relationship between leadership styles and employee performance is predominantly positive and significant, with three distinct patterns emerging. The majority of studies (8 studies) demonstrated dominant positive influence from transformational and servant leadership, while several studies (3 studies) showed positive but non-dominant influence where organizational factors outweighed leadership effects. Notably, no studies found significant negative impacts from constructive leadership styles. Furthermore, the relationship was frequently mediated by variables including ethical organizational culture, knowledge sharing, and job security. In conclusion, this systematic review substantiates that adaptive, empowerment-focused leadership serves as a crucial driver of employee performance, offering substantial practical value for organizations to develop evidence-based, contextual leadership strategies that foster work environments conducive to sustained productivity and organizational excellence in the modern business landscape.
Identifikasi Faktor Penentu Kecurangan Pada UMKM: Perspektif Hexagon Theory Dan Efektivitas Pengendalian Internal Suprapto, Fitria; Abdani, Fadlil; Jawaahir, Dimas Meireno
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.v10i1.2926

Abstract

This study aims to investigate the factors that can encourage employees to commit fraud in SMEs. The fraud hexagon theory is used to examine the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent acts by employees, with the effectiveness of internal control as a moderating variable. This study uses primary data with a survey approach, so that questionnaires are distributed to respondents as the main data collection tool. From the questionnaires distributed to SME employees in Indonesia, 400 respondents were obtained, with the majority having a bachelor's degree (63.33%) and 5-10 years of work experience (46%) for analysis. The research hypothesis was tested using SEM-PLS. The results of the structural model analysis indicate that not all six components of the fraud hexagon theory drive employees to commit fraud in SMEs. Only the constructs of pressure and capability have a significant influence on employee fraud. Internal control effectiveness can influence the relationship between capability and employees to commit fraud. Without pressure and knowledge, a person cannot create a plan that can prevent fraud from being detected, but mitigation measures can be carried out with the implementation of strict internal controls. This study has implications for SME owners and managers in an effort to maintain SME resilience in the long term so that losses caused by employee fraud can be prevented.
Do Green Banking and ISR Create Firm Value? The Moderating of GCG in Islamic Banks Kanivia, Aan; Akbari, Safitri; Putrie, Nadzma Adelia; Putrie, Nidzma Adelia
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.v10i1.2927

Abstract

Although sustainability disclosures are increasingly emphasized in Islamic finance, evidence on how environmental and sharia-based social disclosures are associated with firm value remains inconclusive, particularly in emerging markets. Prior studies mostly examine Green Banking Disclosure (GDB) and Islamic Social Reporting (ISR) separately and provide limited insight into the moderating role of corporate governance in Islamic banking. This study explores the relationship between GDB and ISR with firm value and examines the moderating role of Good Corporate Governance (GCG). Using a quantitative explanatory approach, secondary data from Islamic commercial banks listed on the Indonesia Stock Exchange during 2018–2024 are analyzed. Three banks were selected through purposive sampling, resulting in 21 firm-year observations. Data were obtained from annual reports, financial statements, and sustainability reports, and analyzed using multiple linear regression and moderated regression analysis. The results indicate that GDB is negatively associated with firm value, suggesting that environmental disclosure is perceived by the market as a short-term cost. Institutional ownership and independent boards condition and intensify the negative association between GDB and firm value, while audit committees show no moderating role. No governance mechanism moderates the relationship between ISR and firm value. This study contributes by integrating environmental and Islamic social disclosures within a unified framework and highlighting the context-dependent and selective role of corporate governance in shaping sustainability-related value perceptions in Islamic banking.
Pengaruh Love of Money, Machiavellianisme dan Penalaran Moral terhadap Persepsi Etis Mahasiswa Akuntansi dengan Sensitivitas Etis sebagai variabel Moderasi Muhdar, Nurfadillah; Sinen, Kasim; Kusumaningrum, Sheila
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.v10i1.2934

Abstract

This study aims to examine and analyze the effect of love of money, Machiavellianism, and moral reasoning on accounting students’ ethical perceptions, with ethical sensitivity as a moderating variable. The research involved 90 respondents. Data were collected through questionnaires distributed to accounting students of the 2021 cohort at Khairun University using a five-point Likert scale via Google Forms. The data were analyzed using a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The results indicate that love of money and Machiavellianism have no significant effect on accounting students’ ethical perceptions. In contrast, moral reasoning has a positive and significant effect on ethical perceptions. Furthermore, the findings reveal that ethical sensitivity does not moderate the relationship between love of money, Machiavellianism, and moral reasoning on accounting students’ ethical perceptions.
Pengaruh Leverage, Kepemilikan Manajerial, dan Kompensasi Bonus terhadap Income Smoothing pada Perusahaan Sektor Consumer Non-Cyclicals di Indonesia (2020-2024) Amaliasari, Anggita Maysa; Januar Eko Prasetio
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.v10i1.2935

Abstract

This study aims to analyze the effects of leverage, managerial ownership, and bonus plan on income smoothing in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The research population consists of 85 companies, and through the use of a purposive sampling technique, 70 companies were selected, resulting in a total of 350 samples. The study employs binary logistic regression, with income smoothing measured using the eckel index, leverage measured by the debt to-asset ratio, managerial ownership measured by the proportion of shares held by management, and bonus plan proxied by the natural logarithm of salary expenses. The results indicate that leverage does not affect income smoothing, while managerial ownership and bonus plan have a significant effect on income smoothing. These findings suggest that in a relatively stable sector, income smoothing practices are more strongly driven by internal governance mechanisms and managerial incentive structures, as explained by agency theory, than by external financial pressure related to debt covenants. This study contributes to the income smoothing literature by highlighting the dominant role of internal factors over external financing constraints in shaping managerial reporting behavior.

Page 147 of 151 | Total Record : 1502

 145   146   147   148   149 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2026): Article Research January 2026 Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025 Vol. 9 No. 3 (2025): Research Articles July 2025 Vol. 9 No. 2 (2025): Artikel Riset April 2025 Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 Vol. 8 No. 3 (2024): Artikel Research July 2024 Vol. 8 No. 2 (2024): Artikel Research April 2024 Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023 Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 Vol. 5 No. 1 (2021): Article Research Februari 2021 Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 Vol. 4 No. 2 (2020): Article Research Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 Vol. 1 No. 2 (2017): Owner Volume 1 Nomor 2 Agustus 2017 Vol. 1 No. 1 (2017): Owner Volume 1 Nomor 1 Februari 2017 More Issue