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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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Determinants of E-wallet Adoption Intention Using Extended Technology Acceptance Model: Evidence from Makassar City Sri Wahyuni Nur; Ira Sahara; Andi Tenri Uleng Akal; Haikal Supardi; Irma Febrianti
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.v10i3.3493

Abstract

The rapid development of financial technology has accelerated the transition from cash-based to digital payment systems, particularly e-wallets. Although previous studies have widely examined e-wallet adoption, limited research has integrated behavioral adoption factors within the context of emerging digital financial ecosystems in developing urban areas such as Makassar City. This study aims to analyze the behavioral determinants influencing users’ intention to adopt e-wallets using an extended Technology Acceptance Model (TAM) incorporating trust as an additional construct. A quantitative approach was employed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 3.0. Data were collected through questionnaires distributed to 221 respondents who use or are familiar with e-wallet payment systems in Makassar City. Hypothesis testing was conducted using bootstrapping techniques through t-statistics and p-values. The findings reveal that perceived usefulness and trust significantly influence user intention, while perceived ease of use does not significantly affect adoption intention. In addition, user intention significantly affects user satisfaction. These findings contribute theoretically by extending TAM in the context of digital payment adoption and highlighting trust as a critical factor in emerging financial technology environments. Practically, the study provides insights for fintech developers and policymakers to strengthen system functionality, security, and user trust in order to encourage sustainable adoption of digital payment systems.
Pengaruh Environmental Social and Governance (ESG) Disclosure dan Sustainability Committe Terhadap Nilai Perusahaan Fajar Sholachuddin; Sari Andayani
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.v10i3.3494

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and the existence of a sustainability committee on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The population consists of all energy sector companies, with samples selected using purposive sampling based on specific criteria, resulting in 26 companies with a total of 78 observations. This research employs a quantitative approach using secondary data obtained from annual and sustainability reports. Data analysis is conducted using multiple linear regression with SPSS, along with classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that ESG disclosure has a negative and significant effect on firm value, indicating that the market may perceive ESG practices as a cost burden or question their credibility. In contrast, the sustainability committee has a positive and significant effect on firm value, suggesting that stronger governance mechanisms enhance investor confidence and improve firm valuation. Simultaneously, both variables significantly influence firm value, although the model explains a limited proportion of variance. In conclusion, ESG disclosure alone is not sufficient to increase firm value without credible governance support, while the presence of a sustainability committee plays an important role in strengthening the effectiveness of sustainability practices and enhancing firm value.
Peran Sustainability report, Profitabilitas, Ukuran Perusahaan Pada Nilai Perusahaan: Sektor Infrastruktur, Transportasi dan Logistik Ahmad Wahyudi; Sari Andayani
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.v10i3.3495

Abstract

The Indonesian capital market has experienced significant growth in recent years, playing a crucial role in supporting the national economy by serving as a platform for investment and capital raising. This study aims to examine the effects of sustainability reporting, profitability (Return on Assets/ROA), and firm size on firm value, measured by Tobin’s Q, among infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative approach was employed using secondary data obtained from sustainability reports and annual financial statements. The sample was selected through purposive sampling, resulting in 63 observations. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The findings reveal that sustainability reporting and profitability (ROA) have a significant positive effect on firm value, indicating that both non-financial and financial information serve as positive signals that enhance investor confidence and improve corporate prospects. In contrast, firm size has a significant negative effect on firm value, suggesting that larger firms may face greater operational complexity and higher risks, which can reduce investor valuation. Overall, these findings support signaling theory, emphasizing the importance of transparent financial and non-financial disclosures in enhancing firm value.
Green Accounting and Hospital Sustainability: A Quadruple Bottom Line Analysis at XKP Cirebon Hospital Fergi Ferdiansyah; Wiwit Apit Sulistyowati
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.v10i3.3506

Abstract

Background: Hospitals produce medical and non-medical waste, contributing 28.6-36% of global healthcare carbon emissions paradoxical for health-protecting institutions. Yet green accounting practices for measuring and disclosing environmental costs remain underdeveloped in Indonesian hospitals. Objective: This study explores green accounting implementation at a private hospital in Cirebon, analyzes its contribution to sustainability via the Quadruple Bottom Line framework, and formulates optimization strategies. Method: A qualitative interpretive case study design was employed. Data were collected through in-depth interviews with five key informants, non-participatory observation of the waste management system, and analysis of financial reports, hazardous waste recapitulation data, and operational environmental documents covering 2023-2024. Thematic analysis was performed using an interactive model with source and method triangulation. Results: Total identified environmental costs increased from IDR 341.66 million in 2023 to IDR 383.14 million in 2024, representing a 12.14% rise and comprising approximately 0.81% of total operating costs below the international sustainability benchmark of 1.5-2.0% for committed hospitals (Dolcini et al., 2025), yet consistent with comparable studies in Indonesian hospital settings. These costs, however, remain undisclosed in formal financial statements. Quadruple Bottom Line analysis confirms positive contributions across all dimensions: a 10% reduction in wastewater treatment costs, zero infectious waste accidents with 85% staff environmental awareness, 95-100% hazardous waste compliance, and strong institutional ethical governance rooted in a holistic service philosophy. Conclusion: Green accounting supports hospital sustainability but remains unsystematized. This study proposes a Quadruple Bottom Line-based model to guide Indonesian private hospitals toward integrated green accounting.
The Effects of Audit Fees, Audit Rotation, and Audit Tenure on Audit Quality, wirh the Audit Committee as a Moderator Viriyayudha Satria Widjaja; Temy Setiawan; Margareta Febe; Fifi Fitriningrum
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.v10i3.3508

Abstract

This study examines the effects of audit fees, audit rotation, and audit tenure on audit quality, with the audit committee as a moderating variable and leverage and firm size as control variables. The research employs a quantitative approach using secondary data from 50 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024, resulting in 150 observation samples selected through purposive sampling. Multiple linear regression analysis was used to test the hypotheses. The results indicate that audit fees, audit rotation, and audit tenure each have a positive and significant effect on audit quality, suggesting that proportional fee-setting, periodic auditor rotation, and a measured engagement period contribute to improved audit quality. Leverage also has a significant effect on audit quality, while firm size exhibits a significant negative effect, reflecting the complexity challenges that large companies pose for auditors. With respect to moderation, the audit committee strengthens the relationship between audit fees and audit quality, but weakens the relationships between audit rotation and audit tenure with audit quality, implying that overly intensive oversight may be counterproductive under certain conditions. These findings reaffirm the relevance of agency theory in explaining the importance of effective governance mechanisms in maintaining audit quality in the energy sector
Rasio Fundamental dan Harga Saham: Kebijakan Dividen sebagai Variabel Mediasi Ila Nadilah; Siti Mudawanah; Pindonta Nalsal Purba
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.v10i3.3512

Abstract

This study investigates the effect of Debt to Equity Ratio (DER), Earning Per Share (EPS), and Economic Value Added (EVA) on stock prices, with dividend policy proxied by the Dividend Payout Ratio (DPR) as a mediating variable in automotive sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by inconsistent findings in prior studies regarding the effectiveness of financial fundamentals and dividend policy in influencing stock price formation, particularly in emerging markets during the post-pandemic recovery period. Previous studies have predominantly focused on direct relationships between financial ratios and stock prices, while limited research has examined dividend policy as a transmission mechanism linking firm fundamentals and market valuation within the automotive industry context. This study contributes to the Signalling Theory literature by examining whether dividend policy acts as an effective transmission mechanism between firm fundamentals and stock price formation in the post-pandemic automotive industry. The automotive sector was selected because it represents a capital-intensive industry highly sensitive to leverage, macroeconomic instability, interest rate fluctuations, and changes in consumer purchasing power following the COVID-19 pandemic.The study employed a quantitative approach using panel data regression analysis with secondary data obtained from annual reports of 11 automotive sub-sector companies selected through purposive sampling, resulting in 55 firm-year observations. The analysis was conducted using EViews 13. The study applied Fixed Effect Model (FEM) and Random Effect Model (REM) estimations based on Chow, Hausman, and Lagrange Multiplier tests. Mediation analysis was further examined using the Sobel test. The results reveal that EPS has a positive and significant effect on stock prices, indicating that investors in the Indonesian capital market remain strongly profit-oriented and respond primarily to accounting-based profitability signals. In contrast, DER, EVA, and DPR do not significantly affect stock prices. The findings also show that DER negatively affects DPR, EVA positively affects DPR, while EPS unexpectedly exhibits a negative effect on DPR. Furthermore, dividend policy fails to mediate the relationship between DER, EPS, EVA, and stock prices. The findings provide theoretical implications by demonstrating that not all financial indicators generate equally strong market signals in emerging capital markets. Investors tend to respond more directly to profitability signals rather than dividend distribution signals. Practically, this study suggests that investors should prioritize profitability and operational efficiency indicators when making investment decisions, while corporate managers should focus on strengthening financial performance and long-term business sustainability rather than relying solely on dividend policy to influence market valuation...
The Impact of Green accounting, CSR Disclosure and Capital Structure on Financial Performance Julita Fransiska; Inten Meutia; Emylia Yuniarti
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.v10i3.3522

Abstract

This study aims to analyze the effect of green accounting, CSR disclosure, and capital structure on financial performance, with firm size as a control variable, in consumer sector companies listed on the Indonesia Stock Exchange during the 2021 to 2024 period. This study uses a quantitative approach with a purposive sampling method and generates 276 observations. The data used are secondary data obtained from annual financial reports and sustainability reports. Data analysis was conducted using panel data regression with EViews 12. The results show that green accounting, CSR disclosure and capital structure through debt to asset ratio have an effect on financial performance. These findings indicate that environmental cost management, CSR Disclosure and financing structure play an important role in supporting corporate financial performance. On the other hand, capital structure through long term debt ratio has no effect on financial performance, indicating that long term devt ratio has not been able to make a significant contribution to the financial performance of consumer sector companies. Firm size, as a control variable, also has effect on financial performance, indicating that company size is a determining factor of financial performance. This study provides an empirical contribution by integrating green accounting, CSR disclosure, and capital structure into a single analytical model to explain the financial performance of consumer sector companies in Indonesia.
Pengaruh Cash Holding, Nilai Perusahaan, dan Leverage terhadap Income Smoothing dengan Ukuran Perusahaan sebagai Variabel Moderasi Dinda Agustin; Ela Widasari; Firda Mufidah
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.v10i3.3527

Abstract

This study aims to analyze the effect of cash holdings, firm value, and leverage on income smoothing, with firm size as a moderating variable in the property and real estate sector listed on the Indonesia Stock Exchange for the 2020–2024 period. The study employed a quantitative approach with purposive sampling, resulting in 34 companies with a total of 170 observations. Data analysis was conducted using logistic regression and Moderated Regression Analysis (MRA). The results showed that cash holdings had a positive and significant effect on income smoothing, while leverage had a negative and significant effect on income smoothing. Meanwhile, firm value, proxied by Price to Book Value (PBV), did not have a significant effect on income smoothing. Moderation testing showed that firm size moderated the relationship between cash holdings and leverage on income smoothing, but not the relationship between firm value and income smoothing. These findings indicate that post-pandemic conditions in the property sector have led to liquidity pressures and creditor oversight becoming important factors influencing management behavior in implementing income smoothing practices. This study contributes to the development of literature related to the determinants of income smoothing in the property and real estate sector in Indonesia.  
Pengaruh Pajak Cryptocurrency Terhadap Keputusan Investasi dengan Moderasi Literasi Keuangan Nanda Wahyu Saputra; Rida Perwita Sari
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.v10i3.3539

Abstract

This study aims to analyze the effect of cryptocurrency tax collection on cryptocurrency investment decisions in Indonesia moderated by financial literacy. The population of this study consists of cryptocurrency investors in Indonesia. This study employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) assisted by SmartPLS 4 software. Sampling was conducted using a simple random sampling technique, and data were obtained through distributing questionnaires to 118 respondents through Slovin formula sampling measurement technique with a 10% error rate (it was found that the minimum number of respondents required was 100 respondents). The results show that cryptocurrency tax collection has a positive and significant effect on investment decisions. This indicates that the existence of taxes is not only perceived as a burden, but also as a factor that increases legitimacy and investor confidence in investing. Meanwhile, financial literacy was not proven to significantly moderate the effect of cryptocurrency tax collection on cryptocurrency investment decisions, although investors with higher financial literacy tend to consider various investment aspects more rationally. These findings provide theoretical implications that tax policy can be viewed not only as a transaction burden, but also as a form of legitimacy that influences cryptocurrency investment decisions. Practically, the results of this study can serve as input for the government in designing tax policies that are able to increase investor confidence and support the development of the cryptocurrency investment ecosystem in Indonesia.
The Influence of Corporate Social Responsibility, Debt to Equity Ratio, and Total Assets Turnover on Financial Performance of Manufacturing Companies in Indonesia Lidya Martha; Masyhuri Hamidi; Yurniwati Yurniwati; M Fany Alfarisi
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.v10i3.3540

Abstract

This study aims to analyse the influence of Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2023 period. Financial performance is proxied by Return On Assets (ROA). The population of this study was all manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive, with criteria including manufacturing companies that published annual and sustainability reports consistently during 2017-2023 and had complete data for the variables studied. Based on these criteria, 36 manufacturing companies were obtained as the initial sample. After winsorizing extreme DER values and applying a logarithmic transformation, the final sample consisted of 33 companies with 94 unbalanced panel observations. The research method is quantitative, with panel data regression analysis conducted in eviews 12. The best model was selected using the Chow Test, Hausman Test, and Lagrange Multiplier Test, which indicated that the Random Effect Model (REM) was the most appropriate. The key findings indicate that CSR has a positive and significant effect on ROA (p = 0.0273 < 0.05), supporting stakeholder theory. Conversely, DER has a negative and significant effect on ROA (p = 0.0306 < 0.05), suggesting that sample companies have not used debt financing productively. Meanwhile, TATO has no significant effect on ROA (p = 0.0501 > 0.05). This study concludes that CSR and DER are significant determinants of financial performance in opposite directions. at the same time, TATO does not show a direct influence on profitability in the context of Indonesian manufacturing companies during the observation period.

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