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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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Perkembangan dan Tren Penelitian Pengungkapan Anti-Korupsi: Sebuah Tinjauan Literatur Empiris Avia Tamara Shabirina; Ibrahim Fatwa Wijaya
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.v10i3.3461

Abstract

This study employs a Systematic Literature Review (SLR) using the PRISMA framework to examine the development of anti-corruption disclosure research. A total of 45 Scopus-indexed articles published between 2015 and 2026 were systematically analyzed. The findings indicate that anti-corruption disclosure not only serves as a transparency mechanism but also functions as a strategic instrument to strengthen corporate governance, mitigate fraud and corruption risks, and enhance stakeholder trust and corporate reputation. Three main themes emerge from the review: (1) the role of disclosure in reinforcing governance mechanisms and accountability, (2) its function in mitigating fraud and corruption through increased monitoring and control, and (3) its contribution to building legitimacy and stakeholder trust. However, the review also identifies several challenges, including the use of procedural disclosure measures that do not fully capture substantive practices, methodological weaknesses related to potential bias and causality issues, and sample heterogeneity that may affect the validity of findings. Overall, this study contributes by providing a comprehensive synthesis of the literature and offering implications for future research and corporate practices oriented toward integrity and sustainability.
Paradoks Environment, Social, Governance (ESG): Investigasi Kinerja Perusahaan Berdasarkan Horison Waktu Dyna Rachmawati; Stefany Hadinata
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.v10i3.3463

Abstract

This study examines the impact of ESG on performance based on a time horizon. Previous studies have examined the impact of ESG on short-term performance, using ROA as a proxy. This study attempts to fill this research gap by examining the impact of ESG on both short- and long-term performance. This examination of ESG on performance based on a time horizon represents a novelty. This study used a sample of 314 non-financial companies for the period 2021-2024. Hypothesis testing used two-stage least squares to address endogeneity issues. The instrument variables used in this study were company size, leverage, and liquidity. The test results indicate that ESG has a positive impact (no effect) on the sustainable growth rate (SGR) (return on assets/ROA) as a proxy for long-term performance (short-term performance). ESG decomposition does not affect either long- or short-term performance. The good corporate governance index has a positive effect on both long- and short-term performance. The industrial sector does not affect either long- or short-term performance. The results of this study provide practical contributions: first, recognizing that ESG is an investment for companies, so returns take time over the long term. Second, good governance is needed by companies to be able to produce good performance in the long and short term.
Pengaruh perubahan aturan pada hubungan Akrual Diskresioner Positif dan Negatif Terhadap Penundaan Pelaporan Keuangan Perbankan Desri Yanto; Media Kusumawardani
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.v10i3.3465

Abstract

ABSTRACT This study examines the impact of regulatory changes on financial reporting delays with earnings management moderated by the COVID-19 pandemic in Indonesia. This quantitative study is based on the study population, namely all 47 banking companies, while the research sample listed on the Indonesia Stock Exchange in 2020-2024 amounted to 35 (175) companies in the research period from 2020 to 2024. This study uses purposive sampling as a data collection method, the data used are the financial statements of banking companies listed on the Indonesia Stock Exchange in 2020-2024. This study uses earnings management variables that use positive and negative earnings management, variables of financial reporting delays, COVID-19 conditions, company size and ROA ratio. The study was tested using multiple regression with SPSS27 test tool, the results of this test indicate that Positive Discretionary Accruals have a positive effect on Financial Reporting Delays, Negative Discretionary Accruals have no effect on Financial Reporting Delays, Positive Discretionary Accruals moderated by the COVID-19 variable have a positive effect on Financial Reporting Delays, and Negative Discretionary Accruals moderated by the COVID-19 variable have no effect on Financial Reporting Delays. The results of the study indicate that the decline in profits during the pandemic is considered normal due to sluggish macroeconomic conditions. Therefore, the interaction between the crisis and negative earnings management does not trigger significant audit delays. Keywords: Banking Company; Financial Reporting Delays; Negative Discretionary Accruals; Positive Discretionary; Accruals;.
Sustainability Reporting, Ukuran Perusahaan, Profitabilitas terhadap Harga Saham dengan Nilai Perusahaan sebagai Variabel Mediasi Rani Eka Pratiwi; Usep Siswadi; Imas Fatimah
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.v10i3.3468

Abstract

This study aims to examine the effects of sustainability reporting, firm size, and profitability on stock prices, with firm value serving as a mediating variable. A causal associative quantitative approach was employed using secondary data obtained from annual financial statements and sustainability reports. The sample was selected through purposive sampling, resulting in 50 observations from 10 energy sector companies. Data were analyzed using panel data regression and path analysis with EViews software. The findings indicate that sustainability reporting has a significant positive direct effect on stock prices, supporting signaling theory, which suggests that the disclosure of non-financial information is positively perceived by the market. Profitability has a significant positive effect on firm value but does not directly influence stock prices, reflecting a shift in investor preferences within the energy sector. Meanwhile, firm size has no significant effect on either firm value or stock prices, indicating that asset scale is no longer a primary indicator of market valuation. The mediation analysis further reveals that firm value, measured by Tobin’s Q, mediates only the relationship between profitability and stock prices. These findings imply that energy companies should enhance the quality of their sustainability disclosures as a strategic instrument to improve market value and strengthen investment attractiveness
Kinerja Keuangan Perusahaan Konsumen Primer: Pengaruh Good Corporate Governance, Manajemen Laba, dan Moderasi Ukuran Perusahaan Ririn Rahmayani; Ela Widasari; Sri Intan Purnama
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.v10i3.3469

Abstract

This study aims to examine the effects of Good Corporate Governance (GCG), proxied by independent commissioners, audit committees, and managerial ownership, as well as earnings management, on financial performance, with firm size serving as a moderating variable. A causal associative quantitative approach was employed using secondary data obtained from the financial statements of primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected through purposive sampling, resulting in 130 observations from 26 companies. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13 software. The findings indicate that independent commissioners do not have a significant effect on corporate financial performance. In contrast, audit committees, managerial ownership, and earnings management have significant effects on financial performance. Furthermore, firm size is found to moderate only the relationship between audit committees and financial performance, while it does not moderate the relationships between independent commissioners, managerial ownership, or earnings management and financial performance. These findings suggest that the effectiveness of internal governance mechanisms and the quality of corporate governance implementation play a crucial role in maintaining the financial performance of primary consumer sector companies amid the economic dynamics of the post-COVID-19 pandemic.
Pengaruh Digital Banking dan Fintech Payment terhadap Kinerja Keuangan Bank BUMN dan Bank Non-BUMN Ananda Sulistia; Nurabiah Nurabiah
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.v10i3.3476

Abstract

This study aims to analyze the effects of digital banking and fintech payments on the financial performance of banks in Indonesia and to examine differences in these effects between state-owned banks (BUMN) and non-state-owned banks (non-BUMN). This study employs a panel data regression method on banks listed on the Indonesia Stock Exchange, with a total sample of 230 observations during the study period. The overall results indicate that digital banking has a significant effect on Return on Assets (ROA), Return on Equity (ROE), and Operating Expenses to Operating Income (BOPO). In contrast, fintech payment does not have a significant effect on all proxies of financial performance. Further results show that digital banking and fintech payments do not have a significant effect on the financial performance of state-owned banks. In contrast, for non-state-owned banks, digital banking is proven to have a significant effect on all proxies of financial performance. Meanwhile, fintech payment remains insignificant in both groups. These findings indicate that the effectiveness of digital transformation is highly dependent on an organization’s ability to integrate digital resources into strategic capabilities, suggesting that ownership structure moderates the relationship between digitalization and banking financial performance. This study implies that the success of digital transformation in banking depends not merely on technology adoption but on strategic integration and internal capabilities. These findings also open opportunities for future research to examine the role of digital transformation maturity and organizational factors in moderating financial performance.
Asimetri Transmisi Kebijakan Moneter Ganda Terhadap Nilai Tukar Rupiah: Pendekatan Nardl Heru Setyowiyono; Lina Trisnawati; Aina Izzati Zuhria; Sarirotul 'Alim; Rokhmat Subagiyo
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.v10i3.3481

Abstract

Fluctuations in the Indonesian rupiah exchange rate within the context of a dual financial system highlight the critical role of monetary policy in maintaining macroeconomic stability. This study aims to analyze the effects of conventional and Islamic monetary policy instruments on the rupiah exchange rate while accounting for external factors. The analysis employs the Nonlinear Autoregressive Distributed Lag (NARDL) model using monthly time series data from 2016 to 2025, covering the rupiah exchange rate, BI Rate, PUAS, inflation, and the Federal Reserve interest rate. The results indicate that these variables significantly influence the rupiah exchange rate in both the short and long run, with evidence of long-run cointegration among the variables. However, the asymmetric test results reveal no significant differences in the response to increases and decreases in the BI Rate and PUAS. These findings suggest that although the dual monetary system plays a role in exchange rate stability, market responses tend to be symmetric with respect to monetary policy changes.
Pengaruh Love of money dan Financial distress terhadap Kepatuhan Pajak UMKM: Moderasi Pemeriksaan Pajak Nauticia Endita Digtama Putri; Alif Faruqi Febri Yanto
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.v10i3.3482

Abstract

Malang City is one of the regions experiencing MSME tax non-compliance, as reflected in various cases such as tax arrears, “ghosting” restaurants, manipulation of the e-tax system, and engineered turnover reporting to reduce tax burdens. This study aims to examine the effect of love of money and financial distress on tax compliance among MSME taxpayers, as well as to analyze the moderating role of tax audits in these relationships. The population of this study consists of MSMEs registered as taxpayers in Malang City. This study employs a non-probability sampling technique using purposive sampling with specific criteria, resulting in a minimum sample of 115 respondents. Primary data were collected through structured questionnaires using a Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS to evaluate both direct and moderating effects. The results indicate that love of money has a negative and significant effect on tax compliance. Financial distress also negatively and significantly affects tax compliance. However, tax audits are not able to moderate the relationship between love of money and tax compliance, nor between financial distress and tax compliance. This study concludes that internal psychological and financial factors play an important role in influencing MSME tax compliance, while tax audits have not been effective in moderating these relationships. This study highlights the dominant role of internal factors in MSME tax compliance and the limited effectiveness of tax audits, emphasizing the need for behavioral approaches, education, and financial support policies.
Perilaku Pengelolaan Keuangan Mahasiswa Kost UMS: Peran Mental Accounting, Self-Control dan Moderasi Literasi Keuangan Musthofa Sidiq; Sabar Narimo
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.v10i3.3485

Abstract

Drawing on behavioral finance and self-regulation theories, this study investigates the impacts of mental accounting and self-control on the financial management behavior of university boarding students, while evaluating the moderating role of financial literacy. Utilizing a quantitative causal-associative design, data were gathered via online questionnaires using purposive sampling from 136 students at Universitas Muhammadiyah Surakarta (UMS) who independently manage their finances. Data analysis was executed through Partial Least Squares-Structural Equation Modeling (PLS-SEM). The empirical results reveal that both mental accounting and self-control exert positive and significant direct effects on students’ financial behavior. Crucially, although financial literacy directly influences financial management, it fails to operate as a moderator across all pathways. The structural model demonstrates high explanatory power, accounting for 71.4% of the variance (R² = 0.714). These insights unearth a critical knowledge-to-action gap, indicating that under financial constraints, students’ decisions are governed by immediate self-regulation mechanisms and adaptive survival strategies rather than formal knowledge. Practically, institutional financial education programs must pivot from conventional theoretical curricula toward behavioral-based training and real-life simulations.  
Peran Representasi Wanita dalam Dewan terhadap Keputusan Leverage pada Industri Maskulin di Indonesia Caitlyn Naomi Chandra; Luky Patricia Widianingsih; Cliff Kohardinata Kohardinata
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.v10i3.3486

Abstract

The development of corporate governance has increased attention toward gender diversity within corporate boards, particularly in masculine industries traditionally dominated by men. This study examines the effect of Women on board of directors and commissioners on leverage policy in Indonesian masculine industry companies during the 2023-2024 period. The population comprised 87 mineral and non-mineral energy sector companies listed on TradingView. After applying purposive sampling criteria, 161 firm-year observations were obtained from 87 companies over a two-year period, following the exclusion of 13 observations due to outlier problem. Secondary data were obtained from companies’ annual reports and a quantitative approach was employed using multiple linear regression analysis. ang was proxied by Debt to Equity Ratio (DER), while Return on Assets (ROA) and firm size were included as control variables. Result shows that female representation on the board of commissioners has a significant negative effect on DER with a significance level of 4.6%, indicating that female commissioners tend to encourage more prudent financing policies and lower debt utilization. In contrast, female representation on the board of directors does not significantly affect DER. In addition, ROA negatively influences DER, while firm size demonstrates a positive relationship with DER. These results suggest that the supervisory role of female commissioners contributes more effectively to conservative leverage decisions than the managerial role of female directors, thereby highlighting the importance of women commissioners in strengthening leverage policies within masculine industries in Indonesia.

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