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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 : 25487507     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 1,580 Documents
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Increasing Profit-Sharing Financing by Tax Incentive Schemes Similar to Venture Capital Companies Muhammad Rifky Santoso
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3331

Abstract

Financing with a profit loss sharing (PLS) scheme has a more positive and significant impact on economic growth compared to that of credit distribution by conventional banks. Financing with a PLS scheme has a high risk, so Islamic banks are careful in increasing this financing. Therefore, incentives are needed to increase this financing. This article used the grounded theory method. Grounded theory is not a theory but a method and a research strategy that aims to produce a theory from data. This article proposes a PLS financing scheme with income tax. Substantively, the PLS financing scheme is like the financing carried out by a venture capital company. With some requirements, the income received by the venture capital company is nontaxable. Therefore, income from financing carried out by Islamic banks that is similar to financing from venture capital companies can be non-taxable, of course, with the same requirements. Affirmation regulations are needed to strengthen the provision of incentives to Islamic banks so that their income is not subject to tax. Increasing financing with a PLS scheme provides benefits by maintaining religion, soul, mind, descendants, and property. In the short term, this income tax incentive harms state revenues, but in the long term, it will have a positive impact by increasing value-added tax and income tax from financing recipients.
Determinan Keterlambatan Laporan Audit dengan Spesialisasi Industri Auditor sebagai Variabel Moderasi Mella Devina Sari; Indah Anisykurlillah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3344

Abstract

This study examines the determinants of audit report lag (ARL) by emphasizing the moderating role of auditor industry specialization in strengthening or weakening the relationship between audit tenure, earnings volatility, and investment opportunity set. This study addresses the inconsistency of prior findings by positioning auditor industry specialization as a contingent factor that may influence audit efficiency. This research utilizes a quantitative methodology and analyzes secondary data from companies in the basic materials sector that are listed on the Indonesia Stock Exchange (IDX) for the years 2021 to 2024. . The samples selected through purposive sampling method include 180 observational data analyzed by multiple linear regression and Moderated Regression Analysis (MRA) with the help of EViews software. The results show that audit tenure and earnings volatility have a negative effect on audit report lag, while investment opportunity set has no significant effect. More importantly, this study finds that auditor industry specialization only moderates the relationship between earnings volatility and audit report lag, but does not moderate the effects of audit tenure and investment opportunity set. These findings highlight that the effectiveness of auditor industry specialization is contingent upon the complexity of financial information, particularly earnings volatility. The novelty of this study lies in providing empirical evidence that auditor specialization does not universally act as a strengthening mechanism, but rather operates selectively depending on the characteristics of the audited variable. This study contributes to the audit literature by clarifying the conditional role of auditor industry specialization and provides practical implications for auditors, regulators, and firms in improving audit timeliness
Financial Distress, ESG Disclosure, and Tax Avoidance: The Moderating Role of Audit Quality in Post-Pandemic Non-Cyclical Consumer Firms Sofiyatur Rohmah; Novi Darmayanti; Isnaini Anniswati Rosyida
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3345

Abstract

This study aims to examine the influence of financial difficulties and Environmental, Social, and Governance (ESG) disclosures on tax avoidance practices, with audit quality as a moderating variable. This research addresses gaps in the literature, as previous studies have produced inconsistent findings regarding the role of ESG and financial difficulties in influencing tax avoidance, especially in post-pandemic defensive sectors. This study adopts a quantitative approach using secondary data. The population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. Using purposive sampling, 21 companies were selected, resulting in 105 observations over the five-year period. Data were obtained from annual financial statements and sustainability reports published on the company's website and the Indonesia Stock Exchange. Panel data regression analysis was used, with EViews 13 employed for data processing. The findings indicate that neither financial difficulties nor ESG disclosures have a significant impact on tax avoidance. Furthermore, audit quality does not moderate the relationship between financial difficulties, ESG disclosures, and tax avoidance. These results highlight that tax avoidance behavior in post-pandemic non-cyclical consumer companies tends to be stable and is not significantly influenced by company-level financial pressures or ESG practices, nor is it reinforced by external monitoring thru audit quality. The findings indicate that tax avoidance in the defensive sector is driven structurally rather than influenced by corporate-level governance mechanisms.
Determinasi Manajemen Laba: Peran Kepemilikan Manajerial, Leverage, dan Free Cash Flow Asyira Khansa Rafifah; Wiwin Aminah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3351

Abstract

This study examines the effect of managerial ownership, Leverage, and free cash flow on earnings management in infrastructure companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. Prior studies report inconsistent findings and provide limited evidence for the infrastructure sector in recent periods. Based on agency theory, earnings management may arise from conflicts of interest between managers and shareholders. The study population comprises all infrastructure sector companies listed on the IDX during the research period. Purposive sampling was applied to select companies that were continuously listed and published annual reports throughout 2021–2024, resulting in 31 companies and 124 observations. A quantitative approach was used, utilizing secondary data from the companies’ annual reports and official IDX publications. Data analysis was conducted using panel data regression in EViews 13. The findings show that managerial ownership, leverage, and free cash flow simultaneously influence earnings management. Partially, however, only free cash flow has a significant positive effect, while managerial ownership and Leverage are not statistically significant. These results suggest that a higher level of free cash flow may encourage managers to engage in earnings management activities. This study contributes by providing recent empirical evidence and highlighting the dominant role of free cash flow in influencing earnings management in the infrastructure sector
Keputusan Manajerial, Pengungkapan Emisi Karbon, dan Nilai Perusahaan: Peran Kualitas Audit Fitri Dwi Anggraeni; Novi Darmayanti; Isnaini Anniswati Rosyida
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3353

Abstract

 This study aims to examine the effect of managerial decisions and carbon emission disclosure on firm value, with audit quality as a moderating variable in Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by the increasing importance of environmental issues and corporate transparency in influencing investor assessments. Using purposive sampling, this study obtained a sample of 11 firms and employed secondary data from annual reports and sustainability reports. Data were analyzed using Moderated Regression Analysis (MRA) with EViews 14. The results show that managerial decisions have a significant effect on firm value, supporting signaling theory which suggests that investment decisions act as positive signals regarding future growth prospects. In contrast, carbon emission disclosure does not significantly affect firm value, indicating that, in line with stakeholder theory, environmental information has not yet become a primary consideration for investors in emerging markets. Furthermore, audit quality strengthens the relationship between managerial decisions and firm value, consistent with agency theory, as high-quality audits enhance information credibility and reduce information asymmetry. However, audit quality does not moderate the relationship between carbon emission disclosure and firm value, suggesting that the credibility of non-financial information is still limited. Overall, these findings indicate that internal factors, particularly managerial decisions and audit quality, play a more dominant role in determining firm value than environmental disclosure.
Pengungkapan ESG, Efisiensi Biaya dan Ukuran Perusahaan: Dinamika Nilai Perusahaan Sektor Energi Periode 2022-2024 Tasya Amelia Veronica; Riyan Harbi Valdiansyah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3357

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) disclosure and cost efficiency on firm value in the Indonesian energy sector, with firm size as a moderating variable. The sample consists of energy companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Data were collected from annual reports and sustainability disclosures, then analyzed using Moderated Regression Analysis (MRA) to capture both direct relationships and moderating effects. The findings reveal that ESG, whether treated as a composite indicator or separated into its components, does not exert a consistent impact on firm value. In contrast, cost efficiency shows a strong and positive effect across all models, highlighting its role as the primary driver of firm valuation. Firm size does not moderate the relationship between ESG and firm value, but it significantly weakens the positive effect of cost efficiency, reflecting the operational complexities faced by larger firms. Sensitivity tests using the Price to Earnings Ratio (PER) confirm that ESG has no significant effect, while cost efficiency consistently enhances firm value. Future research should broaden the sectoral scope, extend the observation period, and incorporate ESG scores from independent rating agencies to strengthen empirical validity and theoretical contributions.
Moderating Role Competitive Advantage on Effect of Sustainability Disclosure to Financial Performance Marchel Marchel; Elyzabet Indrawati Marpaung
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3362

Abstract

The purpose of this research is to analyze the moderating effect of competitive advantage on the effect of sustainability disclosure on corporate financial performance. Sustainability disclosure is currently one of the important aspects of corporate strategy, especially in an effort to create long-term value and strengthen the company's reputation in the eyes of stakeholders. This study uses a quantitative approach by utilizing SPSS version 26 software as an analytical tool. The hypothesized hypothesis was tested using the linear regression test and moderated regression analysis to ascertain the degree of influence between the moderating and independent variables. The results showed that sustainability disclosure has a positive effect on financial performance. This finding supports stakeholder theory and signaling theory. In addition, competitive advantage is also proven to strengthen the effect of sustainability disclosure on financial performance. Companies with a significant competitive edge can make better use of sustainability disclosures. According to the research's practical consequences, businesses must actively develop their competitive edge in addition to focusing on thorough sustainability reporting. Adding a moderating variable, competitive advantage, and measuring the independent variable using the Sustainability Reporting Disclosure Index in compliance with POJK No. 51/POJK.03/2017 and SEOJK No. 16/SEOJK.04/2021 are what make this study novelty.  
Algorithmic Personalization and Impulse Buying in Social Commerce: The Mediating Role of Hedonic Value under the S-O-R Framework Maria Helena Chandra; Conchita Junita Chandra
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3364

Abstract

The rapid expansion of social commerce, particularly TikTok Shop, has intensified the role of algorithmic personalization in shaping consumer behavior, yet its affective mechanisms remain insufficiently examined, especially in emerging markets. Prior studies largely focus on general digital stimuli, leaving a limited understanding of how algorithm-driven personalization specifically triggers impulse buying through emotional processes. Drawing on the Stimulus–Organism–Response (S-O-R) framework, this study investigates the effect of algorithmic personalization on impulse buying, with hedonic value as a mediating variable. This study contributes by extending the S-O-R framework into algorithm-driven social commerce by empirically validating the mediating role of hedonic value in AI-personalized environments. Using survey data from 150 active TikTok Shop users, the study employs regression-based mediation analysis with SPSS. The results indicate that algorithmic personalization significantly affects hedonic value (? = 0.62, p < 0.001) and impulse buying (? = 0.41, p < 0.001), while hedonic value also significantly influences impulse buying (? = 0.47, p < 0.001). The model explains 53% of the variance in impulse buying (R² = 0.53), with mediation analysis confirming a partial mediating effect of hedonic value (p < 0.001). These findings demonstrate that algorithmic personalization operates not only as a cognitive trigger but also as an affective driver that enhances hedonic experiences, thereby increasing impulsive purchasing behavior. This study extends the S-O-R framework in algorithm-driven commerce and provides actionable insights for optimizing personalization strategies in social commerce platforms.
Evaluasi Tax Holiday pada Penyerapan Tenaga Kerja Industri Pionir Muhammad Ihsan Saifullah; Minerva Muhibbana; Danandjaja Rosewika Toriq Budihardja
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3369

Abstract

Tax holiday remains one of Indonesia’s main fiscal instruments for attracting investment into pioneer industries. However, in capital-intensive sectors, policy effectiveness cannot be assessed solely from investment realization because forgone tax revenue must also be matched by meaningful employment outcomes, domestic capacity building, and sustainable industrial development. This study aims to evaluate the effectiveness of tax holiday in pioneer industries from the perspective of labor absorption. The analysis also examines how investment incentives relate to employment quality, skills formation, foreign worker dependency, social and environmental externalities, and policy sustainability in the era of global minimum tax. This study uses a qualitative evaluative case study based on secondary data from nineteen journal articles, three ministerial regulations, and relevant institutional publications. The analysis compares a petrochemical project in Cilegon and a nickel-downstreaming industrial zone in Morowali. The results show that tax holiday continues to function as an investment-entry signal, but its labor impact is uneven. In capital-intensive industries, employment creation is concentrated in the construction phase, while strategic technical positions remain constrained by skills mismatch and limited domestic readiness. The Morowali case further indicates that rapid industrial expansion may generate unequal benefit distribution and external costs that reduce net social benefit. Therefore, tax holiday is more effective as an investment-attraction instrument than as a stand-alone employment policy. Its effectiveness will increase if it is redesigned as a conditional incentive linked to local workforce development, technology transfer, and environmental compliance.
Determinant of Gen Z Student Entrepreneurial Interests Eliza Noviriani; Andiyono; Muhammad Farisan Luthfi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3374

Abstract

This applied research is a development of previous studies, namely testing the determinants of students’ entrepreneurial interest. The researcher expanded the study by conducting tests on vocational students by selecting quota samples and processing data using Partial Least Square (PLS). This is an effort to answer the challenges of new research exploration and support the analysis of students' entrepreneurial interest toward sustainable finance in the future. The method used is a quantitative approach. Sample of the research are 144 students. The results of the exploration show that supporting factors influence students' entrepreneurial interest, while the variables of ambition for freedom and self-realization do not affect students' interest in entrepreneurship. It is due to the mindset of students who choose to work formally. In addition, the reality of the business climate in Sambas Regency, which is relatively undeveloped, also contributes to the lack of desire for students to become entrepreneurs. However, amid unstable economic conditions when jobs are limited, students' interest in entrepreneurship is influenced by pushing factors, including the role of universities, family, and colleagues. This study implies that universities can increase motivation, knowledge, and business information for students, especially Gen Z students so that students' interest in entrepreneurship increases.

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