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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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Profitability and Leverage on Tax Avoidance: The Moderating Role of Firm Size in Indonesian SOEs Mariawati Mariawati; Meythi Meythi; Riki Martusa; Filia Theresia Kurniawaty
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.v10i3.3400

Abstract

This study examines the effect of profitability and leverage on tax avoidance with firm size as a moderating variable in Indonesian state-owned enterprises (SOEs) during 2020–2024. This study uses secondary data obtained from annual financial reports of SOEs listed on the Indonesia Stock Exchange and applies panel data regression analysis. The sample was selected using purposive sampling. The Chow, Hausman, and Lagrange multiplier tests are used to pick models, and the Fixed Effects Model is determined to be the best estimating technique. Given that its impact on the Effective Tax Rate (ETR) is statistically significant and positive, the results of the empirical research demonstrate that greater profitability (ROA) is associated with higher ETR, indicating lower levels of tax avoidance. Conversely, the DER suggests that leverage has no significant effect on tax avoidance. Additionally, it has been noted that firm size (FS) has a moderating effect on the profitability tax avoidance nexus, weakening the positive effect of profitability on ETR. Nevertheless, the relationship between leverage and tax avoidance is not moderated by the FS. The study focuses on the significance of firm-specific characteristics and contributes actual data on tax avoidance practices to the literature on accounting and taxation in SOEs. Practically speaking, the results can help legislators and tax authorities create more efficient government surveillance programs to increase tax payments, particularly among the biggest and most lucrative SOEs.
Internal Control Systems And Village Fund Fraud Prevention: Does Community Participation Matter? Abellinda Preacyllia; RR Karlina Aprilia Kusumadewi
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.v10i3.3402

Abstract

This reserach aims to investigate the effect of the Internal Control System (ICS) on the fraud prevention in Wonogiri Regency, while also exploring the moderating role of community involvement. This study employed a quantitative approach, conducting a survey among 251 village officials in Wonogiri Regency. A total of 152 participants were included in the study, selected through stratified random sampling. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS). The findings show that internal control system has a positive effect on fraud prevention. Furthemore, community participation was found to strengthen the effectiveness of the internal control system in preventing fraud, as it functions as an external supervisory mechanism that monitors all stage of village fund management. These findings emphasize the importance of combining formal internal controls with social oversight by the community to create layered supervision that reduces opportunities for fraud. The study provides implications for village governments to continuously strengthen the ICS and enhance community involvement in managing village funds, thereby ensuring transparency, accountability, and compliance. Keywords: Community Participation; Fraud Prevention; Internal Control System.
Systematic Literature Review: Relevansi Kode Etik Profesi Auditor di Era Artificial Intelligence Maharani Titania; Andy Setiawan
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.v10i3.3407

Abstract

The increasing use of artificial intelligence (AI) in auditing practices is driven by growing data complexity and volume, yet its adoption also raises ethical challenges related to algorithmic transparency, technological bias, data confidentiality, and auditor accountability. This study employs a systematic literature review approach with  meta-interpretation technique and a deontological perspective to evaluate the relevance of the five IESBA ethical principles-integrity, objectivity, professional competence and due care, confidentiality, and professional behavior-in AI-based audit environments. Literature searches were conducted through Google Scholar, Scopus, and ScienceDirect using the Publish or Perish application for the period 2018–2025. A total of 1,159 articles were identified, and after an inclusion-exclusion filtering process, 29 articles met the eligibility criteria. The findings indicate that these ethical principles remain normatively relevant as the foundation of the auditing profession; however, their application becomes increasingly ambiguous in AI-based auditing practice. Practical ethical issues such as algorithmic bias, lack of transparency, and risk of data leakage threaten auditor integrity, objectivity, and accountability. Furthermore, the absence of explicit regulations amplifies uncertainty regarding professional responsibility. Therefore, clarification of operational implementation, enhancement of auditors' technological competence, and strengthening of professional judgment over AI system outputs are necessary. This study concludes that the IESBA Code of Ethics does not require replacement of its fundamental principles, but rather clearer application guidance and regulatory support to ensure that AI-based auditing practices in the digital era remain ethical and trustworthy.
Pengaruh Modal Kerja, Aktivitas, Inflasi terhadap Pertumbuhan dan Laba dengan Moderasi Kebijakan Dividen Bank Buku IV Irfan Musadat; Agung Pramayuda; Retno Widya Ningrum
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.v10i3.3410

Abstract

This study aims to analyze the effect of Working Capital, Company Activity, and Inflation Rate on Company Growth and its impact on Profit Achievement, with Dividend Policy as a moderating variable. The object of this research focuses on banking companies categorized as BUKU IV Banks in Indonesia during the period 2018–2025. This study employs a quantitative approach using panel data analysis methods. The data used are secondary data obtained from companies’ annual financial reports and publications from Bank Indonesia. The analytical techniques include panel data regression, direct effect testing, mediation testing through company growth variables, and moderation testing to examine the role of dividend policy and tax policy in strengthening or weakening the relationship between company growth and profit achievement. The data are processed using EViews 9 software. Theoretically, this research contributes to the development of financial literature by integrating internal and external financial aspects into a single analytical framework, as well as positioning dividend policy and tax policy as moderating mechanisms in the relationship between company growth and profitability. Practically, the results of this study are expected to serve as a reference for banking management, regulators, and investors in formulating financial policies that support sustainable growth and improved profit achievement.
Peran Moderasi Board Characteristics dan Foreign Ownership terhadap Hubungan Kinerja Keberlanjutan dan Nilai Perusahaan di Indonesia Rizky Trinanda Akhbar; Dian Puspita Ramadhan
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.v10i3.3412

Abstract

This study aims to analyze the moderating roles of board characteristics and foreign ownership on the relationship between Environmental, Social, and Governance (ESG) performance and firm value in Indonesia. Specifically, this research examines three moderating variables: (1) the proportion of female directors, (2) CEO age, and (3) the proportion of foreign ownership. Utilizing data from 33 LQ45 companies between 2023 and 2024 (yielding 66 observations), the study employs Moderated Regression Analysis (MRA) with mean centering to mitigate potential multicollinearity issues. The empirical results indicate that only the presence of female directors significantly strengthens the positive relationship between ESG performance and firm value—as measured by Tobin's Q. Conversely, neither CEO age nor foreign ownership exhibits a statistically significant moderating effect. These findings provide empirical support for the Resource-Based View and Stakeholder Theory, positioning gender diversity on corporate boards as a strategic asset that enhances the credibility and effectiveness of ESG implementation. Furthermore, the insignificance of CEO age suggests that basic demographic characteristics may be insufficient to moderate the ESG-firm value nexus, while the lack of significance regarding foreign ownership implies that external pressure from global investors does not automatically translate into improved ESG-driven firm value within the Indonesian context. This research offers practical implications for firms to prioritize board diversity to maximize the returns on sustainability investments, and for regulators to reinforce policies promoting gender diversity within corporate governance structures. Finally, this study highlights the necessity of exploring additional moderating variables in future research.
Pengaruh ESG dan Green Innovation terhadap Nilai Perusahaan: Analisis Data Panel dengan Peran Mediasi Kinerja Keuangan pada Sektor Energi Jean Stevany Matitaputty; Gracella Theotama; Alvina Damayanti
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.v10i3.3417

Abstract

This study examines the effect of ESG and green innovation on firm value, with financial performance as a mediating variable in the energy sector companies. The increasing global focus on sustainability has encouraged firms to adopt ESG practices and green innovation strategies to enchance competitiveness and attract investors. However, previous studies have reported inconsistent findings regarding the impact of ESG and green innovation on firm value, particularly in the energy sector. Therefore, this study aims to provide empirical evidence on the direct and indirect relationships among these variables. This study employs a quantitive approach using panel data with 358 samples from energy sector companies during the 2021-2024 period. The analysis applies panel data regression using the Common Effect Model to test the proposed relationships. The results show that ESG disclosure has a positive effect on firm value, indicating that investors perceive strong sustainability practices as a positive signal of long-term corporate prospects and effective risk management. In contrast, green innovation does not significantly affect firm value, suggesting that the market may not immediately recognize the economic benefits of environmentally oriented innovation activities. Furthermore, financial performance is not found to mediate the relationship beetwen ESG and firm value. This study provides implications for energy sector firms to prioritize ESG implementations as a strategy to enchance firm value.
Fraud Prevention through Risk Management and Good Governance: The Ethics of Organizational Behavior Moderation: English Nadila Noor Azizah; Irwansyah Irwansyah
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.v10i3.3419

Abstract

This research aims to analyze the influence of risk management and good governance on fraud prevention with the ethics of organizational behaviour as a moderating variable. This type of research is quantitative, and data collection was carried out through a questionnaire. The research was conducted at the Inspectorate of East Kalimantan Province with a sample of 42 auditors. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1 software. The results showed that risk management and good governance have a positive and significant effect on fraud prevention. The ethics of organizational behavior is able to moderate the influence of risk management on fraud prevention, but the ethics of organizational behavior is not able to moderate the effect of good governance on fraud prevention.
The Determinants of Tax Avoidance: Evidence from Indonesia’s Property and Real Estate Sector Nabila Naila Shakira; Tituk Diah Widajantie
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.v10i3.3421

Abstract

This study aims to analyze the determinants influencing tax avoidance practices among property and real estate sector companies in Indonesia. The variables examined include profitability, leverage, capital intensity, and financial distress as factors presumed to affect corporate tax decision-making. The focus of this study is grounded in the importance of understanding how financial and operational characteristics of companies, particularly within a sector characterized by high asset intensity and long business cycles, may influence the tendency toward aggressive tax planning. This study employs a quantitative approach based on secondary data drawn from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) over the observation period of 2022 to 2024. The sample consists of 34 companies selected through purposive sampling. Empirical analysis was conducted using multiple linear regression to examine the relationships among variables, with the aid of SPSS software version 27. The results indicate that profitability has a positive effect on tax avoidance, while capital intensity has a negative effect. Meanwhile, leverage and financial distress do not exhibit a significant influence on tax avoidance. These findings suggest that not all financial indicators serve as relevant predictors of tax avoidance in the property and real estate sector in Indonesia.
Unlocking Msme Satisfaction in the Digital Era: A Model of Service Quality, Ease of Use, and Perceived Usefulness Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Devi Febrianti; Edy Firza; Zulkifli Zulkifli
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.v10i3.3424

Abstract

This study aims to predict MSME user satisfaction with digital financial reporting, specifically the Akuntansiku application, by integrating the Technology Acceptance Model (TAM) and the Information Systems Success Model. It examines service quality and ease of use as independent variables, with perceived usefulness as a mediating factor influencing user satisfaction. Using a quantitative explanatory design, data were collected from 51 MSMEs in Prabumulih City and analyzed with SEM-PLS. The findings reveal that service quality significantly and positively affects both perceived usefulness and user satisfaction, with perceived usefulness serving as a significant mediator. Conversely, ease of use has no significant impact on perceived usefulness or satisfaction. These results emphasize that service quality and perceived usefulness play a more dominant role in shaping user satisfaction than technical ease of use. Practically, the study underscores the importance of developing digital systems that deliver value and high-quality service to promote sustainable digital adoption among MSMEs.
Can Cash Conversion Cycle and Trade Credit Optimize Profitability? Evi Apriliani; Wahyu Meiranto
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.v10i3.3427

Abstract

The manufacturing sector is a cornerstone of Indonesia's economic development, yet persistent profitability fluctuations highlight ongoing difficulties in managing working capital efficiently. The Cash Conversion Cycle (CCC), Trade Credit Receivable (TCR), and Trade Credit Payable (TCP) are among the key financial indicators that significantly shape a firm's operational and financial outcomes. Accordingly, this study investigates how these three variables affect the profitability of manufacturing companies listed on the Indonesia Stock Exchange. A quantitative research design was adopted, employing panel data regression with a Fixed Effect model to control for firm-specific characteristics. The sample encompasses 196 companies with 784 total observations recorded between 2021 and 2024. Return on Assets (ROA) is used as the profitability measure, while CCC, TCR, and TCP function as the independent variables. The results demonstrate that CCC and TCP negatively and significantly affect profitability, indicating that extended cash cycles and heavy reliance on supplier credit can erode financial performance. In contrast, TCR shows a significant positive effect, suggesting that effective receivables management contributes to stronger revenue generation. Practically, the results indicate that a one-unit increase in CCC and TCP reduces ROA by 0.0000338 and 0.0277, respectively, whereas a one-unit improvement in TCR increases ROA by 0.2174. These findings collectively underscore the importance of efficient working capital management in manufacturing firms. By optimizing the cash conversion cycle and maintaining a well-balanced trade credit strategy, companies can meaningfully enhance their profitability and ensure long-term financial sustainability within Indonesia's competitive manufacturing landscape.  

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