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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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The Influence of Board Characteristics on Carbon Emission Disclosure in Indonesia and Malaysia Karunia, Selvin Arsya; Rizkyana, Fitrarena Widhi
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.v10i1.3056

Abstract

The primary objective of this research is to investigate the extent to which specific attributes of the board of directors affect Carbon Emission Disclosure (CED) practices within energy firms across Indonesia and Malaysia. The research population comprises all energy companies listed on the Indonesia Stock Exchange and Bursa Malaysia during the period 2022–2024. Using a purposive sampling method, the samples were selected based on specific criteria, primarily the accessibility of sustainability and annual reports and the completeness of the data required for the analysis, resulting in 119 firm-year observations. This study adopts a quantitative approach and employs multiple linear regression to analyze the effects of foreign board members, female board members, board expertise, and board educational background on CED. Data analysis was conducted using SPSS version 24, preceded by descriptive statistics and classical assumption tests. The results indicate that board characteristics jointly have a significant effect on Carbon Emission Disclosure. To some extent, female board members, board expertise, and board educational background have a positive and significant influence on the depth and measurability of carbon emission disclosure. In contrast, the presence of foreign board members shows a positive but insignificant effect on CED. These findings imply that variations in Carbon Emission Disclosure are more strongly driven by board attributes closely related to monitoring capacity and internal reporting processes. This study concludes that strengthening internal board characteristics is crucial for enhancing the quality of Carbon Emission Disclosure in energy-sector companies in Indonesia and Malaysia.
Pengaruh Layanan E-Samsat, Samsat Drive Thru, Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Pada Samsat Bandung III Soekarno-Hatta Hasibuan, Thia; Purnamasari, Dyah
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.v10i1.3082

Abstract

This study aimed to analyze the influence of E-Samsat, Samsat Drive Thru, and Mobile Samsat services on motor vehicle taxpayer compliance at the Bandung III Soekarno-Hatta Samsat Office. Despite the implementation of service innovations, taxpayer compliance decreased from 78.16% in 2020 to 76.55% in 2024, while vehicles not renewing registration (KTMDU) increased by 32.01%. The study utilized a quantitative research method with primary data collected through questionnaires distributed to 100 respondents selected using simple random sampling from a population of 475,070 registered motor vehicle taxpayers. Data were analyzed using multiple linear regression with classical assumption tests (normality, multicollinearity, and heteroscedasticity) conducted via SPSS version 29. The results indicate that E-Samsat, Samsat Drive-Thru, and Mobile Samsat services have positive and significant partial effects on taxpayer compliance. Based on Standardized Coefficients (Beta), E-Samsat shows the strongest influence (Beta = 0.304), followed by Mobile Samsat (Beta = 0.278) and Samsat Drive-Thru (Beta = 0.211). The model explains 43.5% of the variance in taxpayer compliance (Adjusted R² = 0.435). Practically, these findings are expected to serve as evaluation material for policymakers and Samsat administrators in improving service quality, accessibility, and effectiveness through optimizing digital systems, expanding service coverage, and strengthening service capacity to encourage sustainable motor vehicle taxpayer compliance.

Page 151 of 151 | Total Record : 1502

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