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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
 153   154   155   156   157 
Pengaruh Financial Technology terhadap E-Service Quality Perbankan Nasional dengan Digital self-efficacy sebagai Variabel Moderasi Nofiawaty Nofiawaty; Rika Henda Safitri; Padriansyah Padriansyah; Rizka Novelia; Umi Kalsum; Rosihan Arief HS
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.v10i3.3432

Abstract

The low level of e-banking adoption amid rapid digital development indicates issues in the adoption of technology-based financial services. Although Financial Technology and E-Service Quality have been shown to influence user behavior, the role of Digital Self-Efficacy as a moderating variable remains inconsistent in the literature. This study aims to examine the direct effects of financial technology and e-service quality on e-banking usage, as well as to test the moderating role of digital self-efficacy. The study employs a quantitative approach using primary data from 409 banking customers in South Sumatra selected via random sampling and analyzed using SEM-PLS. The results indicate that Financial Technology, E-Service Quality, and Digital Self-Efficacy have a positive and significant influence on e-banking usage, with E-Service Quality being the most dominant factor. However, Digital Self-Efficacy was not found to moderate this relationship. This study contributes to clarifying the role of digital self-efficacy as a direct variable and underscores the importance of digital service quality in enhancing e-banking adoption in developing countries.
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Audit Delay Amir Mahmud; Muslimin Muslimin
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.v10i3.3434

Abstract

This study aims to examine the effect of profitability, solvency, liquidity, and firm size on audit delay in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Audit delay refers to the period between the company’s fiscal year-end and the issuance date of the independent auditor’s report. This research employed a quantitative approach using panel data regression analysis. The sample was selected using purposive sampling, resulting in 75 companies with a total of 225 observations. Profitability was measured using Return on Assets (ROA), solvency using Debt to Equity Ratio (DER), liquidity using Current Ratio (CR), and firm size using the natural logarithm of total assets. Based on the model selection tests, the Fixed Effect Model (FEM) was determined as the most appropriate model. The results indicate that profitability has no significant effect on audit delay. Solvency and liquidity have a positive and significant effect on audit delay, while firm size has a negative and significant effect on audit delay. These findings suggest that higher debt levels and greater complexity of current assets may extend the audit process, whereas larger companies tend to have better internal control systems that enable faster audit completion. This study is expected to contribute to the development of audit delay literature and provide consideration for companies and auditors in improving the timeliness of financial reporting
Pengaruh Kejelasan Sasaran Anggaran, Penggunaan Siskeudes, Kompetensi SDM terhadap Akuntabilitas Pengelolaan Dana Desa Dimoderasi Komitmen Organisasi Shanny Logo Buke; Edy Sujana; I Gusti Ayu Purnamawati
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.v10i3.3438

Abstract

This study aims to analyze the effect of budget target clarity, the use of Sistem Keuangan Desa (Siskeudes), and human resource competence on the accountability of village fund management, with organizational commitment as a moderating variable. This study employed a mixed methods approach through quantitative and qualitative methods. The population consisted of all 160 villages in Kupang Regency. The sampling technique used purposive sampling, resulting in 43 villages across five districts. The total number of respondents was 215, consisting of village heads, village secretaries, heads of affairs, section heads, and chairpersons of the Village Consultative Body. Data were collected through questionnaires, interviews, and documentation, and then analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that budget target clarity had a positive and significant effect on the accountability of village fund management. The use of Siskeudes also had a positive and significant effect on the accountability of village fund management and was the most dominant variable in improving accountability. Human resource competence was proven to have a positive and significant effect on the accountability of village fund management. In addition, organizational commitment was able to strengthen the influence of budget target clarity, the use of Siskeudes, and human resource competence on the accountability of village fund management. These findings indicate that improving village fund accountability is influenced by technical aspects, the quality of village officials, and organizational commitment in carrying out duties transparently, professionally, and responsibly.
Fraud Hexagon sebagai Determinan Fraudulent Financial Statement dengan Proksi Beneish M-Score pada Perusahaan Properti dan Real Estate Erissa Dwi Yunita Sary; Sri Luna Murdianingrum
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.v10i3.3440

Abstract

This research aims to examine the determinants of fraudulent financial statements by analyzing the elements of Fraud Hexagon Theory through the Beneish M-Score approach in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. This research employs a quantitative approach using a purposive sampling method, resulting in 170 data observations. The data were analyzed using binary logistic regression with the assistance of SPSS version 25 to determine the probability of Fraud Hexagon Theory having a significant effect on fraudulent financial statements. The results indicate that financial stability and change of director have a significant positive effect on fraudulent financial statements, while nature of industry, change of auditor, CEO duality, and political connection do not have a significant effect. These findings suggest that financial pressure and changes in leadership structure are dominant factors in the occurrence of fraudulent financial statements in the property and real estate sector during the study period
ESG, Nilai Perusahaan dan Kinerja: Peran Moderasi Audit Internal dan Eksternal Maulinda Safitri; Tito IM. Rahman Hakim; Rahmat Zuhdi; Anis Wulandari
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.v10i3.3441

Abstract

The current study investigates the dynamics among Environmental, Social, and Governance (ESG) disclosure, value and performance of the firm, incorporating audit quality and audit committee as moderating factors. Panel data regression is utilized to analyze 455 observations from non-financial firms listed on the Indonesia Stock Exchange over the 2017–2023 period. The sample is filtered through purposive sampling based on some predetermined criteria. The results exhibit (1) ESG disclosure failed to significantly affect firm value but negatively affect performance; (2) for moderation analysis only the interaction between ESG disclosure and audit quality is significant, while the rest is not significant. These findings advance the theoretical understanding of the role of audit mechanisms in ESG contexts in Indonesia.  This study's findings also offer valuable insights for several stakeholders. Companies can leverage them to enhance the effectiveness of their ESG reporting assurance mechanisms. Investors gain awareness of the limitations in current internal assurance practices that affect the credibility of ESG disclosures. For policymakers, the results highlight the importance of refining audit functions within the ESG reporting framework through regulatory measures to better support corporate value creation.
Pengungkapan Emisi: Peran Tata Kelola, Modal, dan Manajemen Lingkungan Novita WeningTyas Respati; Diah Novitasari
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.v10i3.3443

Abstract

This study examines the influence of capital expenditure, environmental management systems, institutional ownership, and independent boards of commissioners on carbon emission disclosure among companies in the IDX ESG Leaders Index for the 2021–2024 period. The analysis reveals that institutional ownership significantly and positively impacts emission transparency, confirming its role as a critical monitoring mechanism. However, other variables capital expenditure, environmental management systems, and independent boards did not reach statistical significance. These findings indicate that while institutional investors successfully drive disclosure, a gap still exists where other governance and investment structures remain merely administrative formalities. The results suggest that the ESG Leaders label requires stronger internal commitment beyond external shareholder pressure. Consequently, this study recommends the adoption of the emission-specific ISO 14064 standard and the establishment of dedicated sustainability committees to transform carbon disclosure from mere regulatory compliance into substantive corporate responsibility.
Pengaruh Sales Growth, Leverage, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Transportasi dan Logistik Salma Nur Zahirah; Fanji Farman
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.v10i3.3446

Abstract

The transportation and logistics sector plays a strategic role in supporting mobility, national distribution, and overall economic activity. However, firms in this sector continue to face rising operating costs, supply chain disruptions, and inflationary pressures that may affect their financial performance. This study aims to analyze the effects of sales growth, leverage, and operational efficiency on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative explanatory approach using secondary data obtained from the annual reports of sample companies. The sample was selected through purposive sampling, resulting in 28 companies with a total of 112 observations. Data were analyzed using panel data regression with EViews 13. Based on the model selection results, this study employs the Common Effect Model (CEM) with White cross-section robust standard errors. The findings show that sales growth, leverage, and operational efficiency simultaneously have a significant effect on financial performance. However, partially, sales growth, leverage, and operational efficiency do not have a significant effect on financial performance. These results indicate that the financial performance of the transportation and logistics sector is more influenced by external factors, such as market conditions, industry competition, and fuel price fluctuations, rather than internal factors within the company. Therefore, companies should focus more on business strategies that address these external factors in order to improve their financial performance in the future.
Perbandingan Akurasi Model Altman, Zmijewski, dan Grover untuk Memprediksi Financial Distress Industri Media Hiburan Hana Nur Rofiah; Sri Luna Murdianingrum
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.v10i3.3448

Abstract

Financial distress is a condition in which a company experiences financial pressure and, if not properly addressed, can lead to insolvency. The media and entertainment industry is particularly vulnerable to this situation. This study aims to determine which financial distress prediction model is more accurate for the entertainment media industry. The models used in this study are the Modified Altman Z-Score Model, the Zmijewski Model, and the Grover Model. Fourteen media and entertainment companies were sampled for the study between 2020 and 2024. The predicted data from the three models were compared with actual conditions, with indicators of negative net profit and negative operating cash flow simultaneously. The results showed that the Zmijewski model had the highest accuracy rate of 75.7%, followed by the Grover model with an accuracy rate of 70%, and the Altman model with an accuracy rate of 62.9%.
Pengaruh Inovasi Digital dan Struktur Modal dengan Literasi Keuangan Sebagai Variabel Moderasi Wima D Pragusta; Ira Hapsari; Hadi Pramono; Edi Joko Setyadi
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.v10i3.3453

Abstract

This study was conducted to analyze the influence of digital innovation and capital structure on profitability, with financial literacy as a moderating variable in MSMEs in Banyumas Regency. The method applied in this study was quantitative, with 203 MSME respondents obtained through purposive sampling. Data collection was carried out through a structured questionnaire, while data analysis used Partial Least Squares (Smart PLS) to test the interaction between variables and their moderating effects. The findings of this study indicate that digital innovation and capital structure have a positive impact on profitability, and financial literacy plays a role in strengthening the relationship between digital innovation and capital structure on profitability. This study confirms that good financial literacy skills can encourage more effective implementation of digital innovation and maximize the use of capital to improve business financial results. This study also contributes to the development of the Resource-Based View (RBV) and Dynamic Capabilities (DC), namely digital innovation is seen as a strategic capability, capital structure as a financial resource, and financial literacy as a dynamic capability that strengthens the effectiveness of decision-making.
How ESG Disclosure and Political Connections Effect Firm Value? Evidence on Indonesia Non-Financial Companies Clara Octavia Sitorus; Wahdan Arum Inawati
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.v10i3.3458

Abstract

This study examines the effect of environmental, social, and governance (ESG) disclosure, along with political connection, on firm value. The sample consists of non-financial companies listed on the Indonesia Stock Exchange during the period 2019 to 2023. The research sample was determined using purposive sampling, based on specific criteria, resulting in 145 observations from 29 companies. Data analysis was conducted using panel regression techniques for hypothesis testing, processed with EViews 12 software. The findings reveal that ESG disclosure and political connection simultaneously have a significant effect on firm value. However, the partial analysis indicates that only environmental disclosure has a significant negative impact on firm value. These results implies that companies should exercise caution when disclosing environmental information, as it can trigger a negative response from investors who perceive it as a cost burden. Meanwhile, social disclosure, governance disclosure, and political connection partialy show no significant effect on firm value. Furthermore, it is recommended to examine other independent variables, such as financial aspects that have the potential to influence firm value. Practical suggestion of this research is companies should adpot more operational and strategic approach in managing environmental costs that need to be integrated into long-term business strategies and linked directly to efficiency improvement.

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