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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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Integrasi Nilai Religius dan Teori Agensi dalam Akuntabilitas Pengelolaan Dana Desa di Indonesia: Sebuah Kajian Sistematis (Systematic Literature Review 2015-2025) Aulia, Nur; Burrohman, Muji; Rochmatullah, Mahameru Rosy
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.v10i1.2958

Abstract

The management of village funds in Indonesia continues to face significant challenges related to accountability and transparency, as highlighted by repeated findings from the Audit Board of Indonesia (BPK) and the Corruption Eradication Commission (KPK). This study aimed to explore how the integration of religious values within the agency theory framework can strengthen accountability mechanisms and mitigate agency conflicts in village fund management. The results of this systematic literature review (SLR) indicate that religious values such as honesty, trustworthiness (amanah), and spiritual responsibility play a critical role in reinforcing public trust in village governance. These values function as internalized moral standards that limit opportunistic behavior through self-regulation and reduce moral hazard. By embedding such values into the agency framework, village officials are not solely guided by formal control mechanisms, such as regulations, audits, and reporting systems, but also by moral accountability derived from religious and cultural norms. The proposed Moral Accountability Model conceptualizes this dual-control system, aligning formal institutional oversight with informal moral guidance. This model suggests that sustainable accountability is achieved not merely through external enforcement but also through internalized ethical awareness, which fosters holistic, ethical, and legitimate governance. The integration of religiosity into agency mechanisms provides a practical pathway to reduce agency costs and enhance governance quality, particularly in contexts where formal monitoring may be limited or ineffective. Furthermore, the evidence mapping across 22 national and international studies (2015–2025) demonstrates consistent support for the role of moral-religious values in improving transparency, trust, and responsible decision-making. These findings highlight the necessity of harmonizing formal regulatory frameworks with culturally embedded moral norms to achieve accountable and sustainable village fund management. The study contributes theoretically by extending agency theory into the moral-religious domain and practically by offering a model that can guide policymakers and local governments in enhancing governance outcomes.
Pemanfaatan Kapabilitas Konsultan Pajak dalam Pemeriksaan Pajak Penghasilan: Studi Kasus berdasarkan Perspektif Relational View 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.v10i1.2959

Abstract

Tax audits play an important role in assessing corporate compliance and determining final tax liabilities. Companies often face internal capability limitations when explaining their tax positions to the authorities. This study addresses the primary question of how tax consultant assistance influences audit outcomes, particularly the value of tax adjustments and the final tax liabilities after the discussion process. The purpose of this research is to analyze the benefits of tax consultant assistance by comparing the 2022 tax audit handled internally with the 2023 audit supported by a consultant. The study was conducted at PT DCP using a descriptive qualitative method. Data were collected through documentation and semi structured interviews with four informants directly involved in the audit process. The analysis was carried out by mapping the findings to four mechanisms of the Relational View, namely relation-specific assets, knowledge-sharing routines, complementary resources, and effective governance. The results show a notable reduction in tax adjustments, from 30.24% in the 2022 tax year to 8.59% in 2023. The approval rate of restitution increased from 9.48% to 82.29%. Consultant assistance improved the clarity of arguments, strengthened coordination, and reduced misinterpretation of the auditor’s requests. This study contributes by demonstrating that strategic collaboration between companies and tax consultants has a direct impact on the effectiveness of the audit process and its final outcomes.
Pengaruh Keberanian Moral dan Modal Psikologis terhadap Efektivitas Audit Internal dengan Budaya Etis sebagai Variabel Moderasi pada Satuan Pengawas Internal PTN BLU di Indonesia Syafithri, Yuyun; Wahyudi, Tertiarto; Yusrianti, Hasni
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.v10i1.2972

Abstract

This study examines the influence of moral courage and psychological capital on internal audit effectiveness and investigates the moderating role of ethical culture within the Internal Audit Units (SPI) of Public Service Agency State Universities (PTN BLU) in Indonesia. Drawing on Social Cognitive Theory, this study conceptualizes moral courage and psychological capital as personal factors, while ethical culture represents an environmental factor that may shape auditors’ professional behavior. Using a quantitative approach, primary data were collected through a structured questionnaire distributed to all SPI members of 53 PTN BLU across Indonesia. A saturated sampling (census) technique was employed, resulting in 184 valid responses. Data were analyzed using Structural Equation Modeling Partial Least Squares (SEM PLS) with SmartPLS 4. The results indicate that moral courage has a positive and significant effect on internal audit effectiveness, suggesting that auditors who uphold ethical principles and demonstrate moral firmness are more capable of conducting objective and high-quality audits. Psychological capital also shows a positive and significant effect on internal audit effectiveness, confirming that self-efficacy, optimism, hope, and resilience enhance auditors’ ability to perform under pressure. However, ethical culture does not moderate the relationship between moral courage and internal audit effectiveness, indicating that moral courage functions as an intrinsic personal attribute that operates relatively independently of organizational context. In contrast, ethical culture significantly strengthens the relationship between psychological capital and internal audit effectiveness, highlighting the importance of an ethical work environment in optimizing auditors’ psychological resources.This study contributes by extending the internal audit literature through an integrated examination of moral courage and psychological capital within a public higher education context, an area that remains underexplored. It also advances Social Cognitive Theory by demonstrating the differentiated moderating role of ethical culture on personal psychological resources versus moral attributes. Practically, the findings provide insights for PTN BLU management to enhance internal audit effectiveness through the development of auditors’ psychological capital supported by a consistently internalized ethical culture.
Transformasi Digital Perbankan: Analisis Minat dan Persepsi Gen X Terhadap Penggunaan Mobile Banking di Era Cashless Society Nurhayati, Putri; Nurwani, Nurwani; Kusmilawaty, Kusmilawaty
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.v10i1.2976

Abstract

This study aims to understand Generation X's interests and perceptions of mobile banking in the cashless society era. The method used was descriptive qualitative, involving 10 informants aged 45–60 years in Medan who are mobile banking users. Data were collected through in-depth interviews and then analyzed using thematic analysis, encompassing data reduction, data presentation, and conclusion drawing. The analysis results indicate that informants' interest in continuing to use mobile banking is high. This interest is driven not only by technical convenience, but also by repeated positive experiences, a sense of security in the system, and a desire to try new features. Support for security features such as OTP, biometric verification, and PIN further strengthens their level of trust in the application. The perception analysis results indicate that most informants experienced doubt and confusion at the beginning of use. However, as usage increased, these perceptions changed to become more positive. The simple interface, assistance from family members (especially children who are more tech-savvy), and successful transactions convinced them that the application was easy to use (perceived ease of use) and useful (perceived usefulness).
Kinerja Keuangan, Opini Audit, dan Tingkat Korupsi Pemerintah Provinsi di Indonesia: Bukti Empiris Periode 2018-2023: Indonesia Ardika, Dewi; Sirait, Afni
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.v10i1.2981

Abstract

This study examines the relationship between financial performance, audit opinions, and corruption levels in Indonesian provincial governments during the period 2018–2023. Financial performance is proxied by efficiency, effectiveness, fiscal independence, and fiscal dependency ratios, while audit opinions are measured based on opinions issued by the Badan Pemeriksa Keuangan (BPK). Corruption is measured using the number of corruption cases reported by Indonesia Corruption Watch (ICW). Using panel data from ten provinces with the highest corruption cases and applying multiple linear regression analysis, the results show that fiscal dependency has a significant effect on corruption levels, whereas efficiency, effectiveness, fiscal independence, and audit opinions do not exhibit significant individual effects. Nevertheless, the variables jointly explain variations in corruption levels, indicating that corruption in local governments is better understood as a systemic governance issue rather than the outcome of isolated financial performance indicators or audit results.
The Role of Cash, Receivables, and Inventory Turnover in Driving Profitability in Food and Beverage Manufacturing Firms Shaleh, Musliha; Purnama, Hukma Ratu; Rina, Rina; Fitriani, Fitriani
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.v10i1.2983

Abstract

This study investigates the effect of cash turnover, receivables turnover, and inventory turnover on the profitability of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023. The research aims to evaluate how working capital efficiency contributes to firms’ financial performance in a sector characterized by rapid production cycles and high inventory mobility. A quantitative approach was employed using purposive sampling, resulting in 36 firm-year observations. Descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination were applied to analyze the relationships among variables. The results show substantial variation in working capital indicators and profitability across firms. Cash turnover demonstrates no significant effect on profitability, reflecting the stability of operational cycles in the industry and the stronger influence of production efficiency and cost management. In contrast, receivables turnover exhibits a significant positive impact, indicating that faster collection enhances liquidity and supports improved earnings. Inventory turnover also shows a significant positive effect, suggesting that efficient inventory management reduces holding costs, enhances sales performance, and strengthens cash flows. The simultaneous analysis confirms that cash turnover, receivables turnover, and inventory turnover collectively influence profitability, highlighting the strategic importance of integrated working capital management. Overall, the findings emphasize that receivables and inventory efficiency are critical drivers of profitability, while cash turnover plays a less direct role. This study contributes to the literature by providing empirical evidence from the Indonesian food and beverage manufacturing subsector and underscores the need for firms to optimize working capital components to sustain financial performance. The results also imply that broader operational and market factors should be considered in future research.
Moderasi Opini Audit pada Pengaruh Ketergantungan dan Kemandirian Daerah terhadap Pengungkapan LKPD Indonesia 2020–2023 Nurcahya, Yulida; martiana; Ghiyats
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.v10i1.2990

Abstract

Transparency and accountability of regional finances are crucial elements of good governance. However, the level of mandatory disclosure in the Regional Government Financial Report (LKPD) has not yet reached 100%. One factor that can influence the level of disclosure is the level of regional dependence and independence in financial management. This study aims to examine the effect of regional dependence and independence on the level of mandatory disclosure in the LKPD, with audit opinion as a moderating variable. Audit opinion plays a crucial role in assessing the quality of financial reports and can strengthen or weaken the relationship between regional dependence and independence and LKPD disclosure. The research method used in this study was purposive sampling with a total sample of 136. The results show that regional independence has a significant positive effect, while the level of dependence does not directly affect disclosure. Audit opinion has been shown to moderate both relationships. This study is expected to provide academic contributions in the field of public sector accounting auditing and provide consideration for regional governments in improving regional financial transparency and accountability.
Does Gender Inclusivity Strengthen the ESG-Financial Performance Nexus? Evidence from Indonesian Public Companies Pardosi, Cynthia Stephani; Martusa, Riki; Meythi, Meythi; 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.v10i1.2997

Abstract

The foundation for this study is provided by the growing number of organizations using ESG, the emphasis on sustainability, and the gender inclusivity in governance issue. Using Gender Inclusivity in Governance (GIG) as a moderating variable, this study investigates the relationship between firm financial performance and Environment, Social, and Governance (ESG) performance scores. This study population consists of 948 businesses listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, based on data from Refinitiv Eikon.  Purposive sampling was used to pick the sample, and 44 companies that revealed their ESG scores during that time were selected. According to the study's use of Moderated Regression Analysis (MRA), there is a favorable correlation between ESG scores and corporate financial performance. The association between ESG scores and financial performance, however, is not significantly moderated by the Gender Inclusivity in Governance (GIG). Given that other businesses are seen to be able to improve their financial performance and investor reputation, these findings can be used as guideline for stakeholders to prioritize ESG. The findings of this study will serve as a foundation for further research into additional factors that affect the financial performance of firms and their ESG rankings. This study contributes to ESG literature in emerging markets by providing empirical evidence that gender inclusivity in governance does not necessarily strengthen the ESG–financial performance relationship in Indonesia, highlighting the presence of symbolic governance practices.
Analisis Determinan Opini Audit Going Concern: Peran Komite Audit, Kualitas Audit, dan Debt to Asset Ratio pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2020–2023 Hantono, Hantono; Ciptawan; Novianty Salim, Lisa
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.v10i1.2998

Abstract

Isu going concern tetap krusial pascapandemi ketika perusahaan menghadapi tekanan likuiditas dan volatilitas biaya input. Artikel ini menganalisis determinan opini audit going concern dengan menelaah peran komite audit, kualitas audit (afiliansi Big Four), serta debt-to-asset ratio (DAR) pada perusahaan industri dasar dan kimia di Bursa Efek Indonesia periode 2020–2023. Desain penelitian kuantitatif kausal-komparatif digunakan dengan regresi logistik biner karena variabel dependen bersifat dikotom (GC = 1; non-GC = 0). Sampel terdiri dari 45 perusahaan (purposive sampling) dengan sumber data dari laporan keuangan auditan dan annual report. Hasil utama menunjukkan bahwa DAR berasosiasi positif dan signifikan terhadap probabilitas penerbitan opini going concern (? = 3,476; Sig. = 0,018), sedangkan komite audit dan kualitas audit memiliki asosiasi yang tidak signifikan. Nilai Nagelkerke R² = 0,421 dan Hosmer–Lemeshow Sig. = 0,672 menandakan kecukupan goodness-of-fit. Temuan menegaskan dominasi indikator solvabilitas dibandingkan mekanisme tata kelola atau reputasi auditor pada konteks sektor padat modal. Implikasi kebijakan mencakup kebutuhan penguatan struktur modal, aktivasi komite audit yang substantif, dan peningkatan independensi auditor dalam konteks standar SA 570.
Pre- and Post-M&A Financial Performance of Upstream Oil and Gas: Indonesia, Malaysia, Thailand Puspaningrum, Praditya Dini; Nasution, Yasmine
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.v10i1.3012

Abstract

The upstream oil and gas sector is experiencing intensifying pressures on firms and policymakers due to resource depletion, price volatility, and the global energy transition. In this environment, mergers and acquisitions (M&A) are widely pursued as strategic tools for portfolio optimization and reserve replacement. Therefore, it is necessary to empirically examine whether M&A activities generate significant improvements in the financial performance of acquiring firms in the upstream oil and gas industry. This study investigates whether M&A improves the firm-level financial performance of acquiring firms in the upstream oil and gas sector across Indonesia, Malaysia, and Thailand. It evaluates post-merger changes in profitability, liquidity, solvency, and shareholder value, offering comparative insights into whether M&A delivers measurable financial benefits for acquiring firms operating in the region’s capital-intensive energy industry. The study applies a structured pre–post event design using a six-year observation window, comparing three years of financial ratios before and after each M&A transaction while excluding the event year (T?). Financial and deal-level data for 34 upstream M&A events were triangulated from Rystad Energy, S&P Capital IQ, and official company reports, and analysed using descriptive statistics, the Wilcoxon Signed-Rank Test, the Mann–Whitney U Test and Regression with Clustered Robust Standard Errors (CRSE) to evaluate performance effects. The results reveal no statistically significant short-term improvement across profitability, liquidity, solvency, or shareholder-value ratios following M&A (p > 0.05). rofitability indicators remain largely unchanged except for a modest increase in GPM, while liquidity ratios are stable and solvency measures vary widely but with medians near zero. Shareholder-value metrics also exhibit minimal movement. Overall, early post-merger financial outcomes appear flat and uneven, indicating an absence of consistent short-term performance gains.

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