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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 1,659 Documents
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Implikasi Adopsi IFRS Sustainability Standards terhadap Peningkatan Non-Audit Fees dan Independensi Auditor: Studi Kualitatif pada KAP di Indonesia Ary Haritsaning Atmadya; Dirgahayu Almi Mahati; Anak Agung Gde Satia Utama
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3050

Abstract

The issuance of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures by the International Sustainability Standards Board (ISSB) has fundamentally transformed the landscape of sustainability reporting, shifting it from a voluntary regime toward a framework integrated with general-purpose financial reporting. This transformation has driven a surge in demand for sustainability-related services, including IFRS S1/S2 implementation consulting and sustainability assurance, which are largely classified as non-audit services and have the potential to increase sustainability-related non-audit fees within the revenue structure of Public Accounting Firms (PAFs). This study adopts an interpretive qualitative approach based on literature review and document analysis (including standards, codes of ethics, research reports, and scholarly articles) to identify and categorize auditor independence threats—namely self-interest, self-review, advocacy, familiarity, and management participation—arising from the expansion of sustainability services following IFRS S1/S2. The findings indicate that the joint provision of IFRS S1/S2 consulting and assurance services by the same audit firm may strengthen economic dependence, create self-review and advocacy threats, and blur the boundary between the roles of consultant and independent auditor. On the other hand, the profession and regulators have begun to respond by strengthening safeguards, such as restricting the types of services provided, implementing fee caps, separating advisory and assurance teams, and reinforcing ethical frameworks for sustainability assurance.
Determinants Determinants of Firm Value in LQ45 Companies Listed on the Indonesia Stock Exchange Lulu Ayu Afriyani; Siti Nurlaela; Suhendro Suhendro
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3051

Abstract

This study aims to analyse the effect of profitability, liabilities, dividend policy, capital structure, and asset turnover on firm value in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) for the period 2021–2024. Firm value is measured using the Price to Book Value (PBV) ratio, while the independent variables consist of Return on Assets (ROA), Debt to Asset Ratio (DAR), Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO). This study employs a quantitative approach using secondary data derived from the financial statements of LQ45 companies. Sample selection was conducted through purposive sampling, resulting in 19 companies with a total of 72 observations after excluding 4 outlier data. Data were analysed using multiple linear regression with SPSS version 25, complemented by classical assumption tests, F-test, t-test, and coefficient of determination. The results of the t-test indicate that profitability, liabilities, and asset turnover have a significant effect on firm value, whereas dividend policy and capital structure do not have a significant effect. Furthermore, the F-test results demonstrate that profitability, liabilities, dividend policy, capital structure, and asset turnover simultaneously have a significant effect on firm value. These findings provide empirical evidence that firm value in LQ45 companies is primarily driven by profitability, efficient asset utilisation, and optimal liability management, and are expected to serve as a reference for investors and management in formulating strategies to enhance firm value.
When Stakeholders Constrain or Enable Greenwashing: Evidence from Indonesia Andy Dwiki Iranda; Etna Nur Afri Yuyetta
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3062

Abstract

This study examines the effect of stakeholder pressure on corporate greenwashing behavior from the perspectives of legitimacy theory and stakeholder theory. The research aims to analyze whether different forms of stakeholder pressure, namely government pressure, environmental pressure, consumer pressure, and creditor pressure, influence firms’ propensity to engage in greenwashing. The population of this study consists of publicly listed non-financial companies, observed over a multi-year period. Using purposive sampling, a total of 238 firm-year observations were obtained based on data availability and completeness of sustainability and financial disclosures. The study employs panel data regression with a random effects model, selected based on model specification tests. Given the presence of non-normal data distribution and autocorrelation, robust standard errors are applied to ensure reliable statistical inference, while diagnostic tests confirm the absence of heteroskedasticity and multicollinearity. The results indicate that government pressure and environmental pressure are negatively and significantly associated with greenwashing, suggesting that stronger regulatory oversight and environmental scrutiny reduce firms’ reliance on symbolic sustainability disclosures. In contrast, consumer pressure exhibits a positive and significant relationship with greenwashing, implying that market-driven sustainability demands may encourage symbolic reporting when verification mechanisms are weak. Creditor pressure shows a negative but statistically insignificant effect on greenwashing. These findings suggest that stakeholder pressure does not uniformly constrain greenwashing; instead, its effectiveness depends on the source and enforcement mechanism of the pressure. Overall, this study concludes that legitimacy-seeking behavior and strategic stakeholder management play a central role in shaping corporate greenwashing practices.
Peran Mediasi FinTech antara Literasi Keuangan dan Pengelolaan Arus Kas Mahasiswa Barnabas Tridig; Nelvina Margery; Nelsi Cerdik Intani Bate'e; Angel Grace Nababan; Gracia Maharani Sepang; , Lenni Putri Telaumbanua; Sisca Laura
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3063

Abstract

The development of financial technology (FinTech) has transformed personal finance management, but poor digital financial literacy (DFL) poses a threat to the effectiveness for the cash flow management (CFM) of university students. Researchers examined the effect of DFL in CFM by exploring role of i-FinTech Adoption (IFA) as a mediator, while controlling for the influences of gender and age. It addresses a gap in literature by proposing a mediation model that connects this trio of variables within the context specific to Indonesian students. A quantitative survey method was applied to 201 FinTech-user students from various Indonesian universities, using purposes and snowball sample sampling techniques. Data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, including bootstrapping and multi-group analysis. The results prove that DFL significantly positively influences CFM, both immediately and indirectly though IFA, after controlling for gender and age. The finding of partial mediation indicates that i-FinTech acts as a behavioral infrastructure that transforms knowledge into more disciplined financial practices. The research implications emphasize the need for a dual strategy: strengthening applied digital financial literacy education and developing educational FinTech features.
Pengaruh Green Investment dan Tata Kelola terhadap Nilai Perusahaan Lisandri Lisandri; Akhmad Yafiz Syam; Gemi Ruwanti; Saifhul Anuar Syahdan; Riswan Yudhi Fahrianta
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3064

Abstract

This study aims to investigate the impact of integrating green investment (GI) and good corporate governance (GCG) practices on firm value among companies listed in the SRI-KEHATI Index on the Indonesia Stock Exchange during the 2020–2024 period. Using a panel data regression approach, the study seeks to address the literature gap concerning the synergy between sustainability initiatives and effective governance in value creation, particularly within the context of emerging markets. The results indicate that, individually, green investment has a positive and statistically significant effect on firm value, while GCG exerts a positive but statistically insignificant effect. However, when considered simultaneously or integratively, green investment and GCG jointly have a positive and significant influence on firm value. These findings suggest that the combination of sustainable investment and sound governance enhances market perceptions of firms and contributes to long-term value creation
Do Audit Committees Strengthen Reporting Quality? Evidence on Profitability, CSR, Liquidity, and Earnings Quality in IDX Firms (2019–2022) Muhammad Rafi Fachruddin; Ardianto Ardianto
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3066

Abstract

This study investigates how earnings quality (EARNQUAL) is influenced by liquidity, corporate social responsibility (CSR), and profitability, with the audit committee (AC)considered as a moderating factor. This research employs a quantitative design and utilizes secondary data from the Indonesia Stock Exchange (IDX), ESGI database, and public company reports. During the 2019–2022 period, the sample observed 140 companies from industrial and basic materials companies listed on the IDX. Data analysis was performed using SPSS 26.0. This research is based on agency, stakeholder, and legitimacy theories. Despite extensive prior research on earnings quality determinants, empirical evidence on the moderating effectiveness of audit committees in emerging market settings remains inconclusive. The empirical results demonstrate that profitability exerts a positive and statistically significant impact on earnings quality. Conversely, CSR is not found to be significantly associated with earnings quality, while liquidity exhibits a negative effect. Furthermore, the moderation test indicates that the audit committee does not enhance the effects of profitability, CSR, or liquidity on earnings quality. This study contributes to the accounting literature by clarifying the limited governance role of audit committees in enhancing earnings quality when governance structures are homogeneous. The findings imply that strengthening earnings quality in Indonesian firms requires not only formal governance mechanisms but also improvements in the substantive effectiveness of audit committee oversight
Auditor Reputation vs Governance: What Drives Audit Quality in Indonesia’s Transportation & Logistics Sector (2020–2024)? Setyorini Yuliati; Harti Budi Yanti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3067

Abstract

Audit quality is an essential factor that affects financial reporting, especially among emerging markets, including sectors that belong to risky industries, such as transportation and logistics. This research aims to investigate several factors, such as auditor gender, audit firm reputation, and audit committee activities, that affect audit quality, especially for companies listed on the Indonesia Stock Exchange that belong to the transportation and logistics industry. This research used balanced panel data that includes companies from 2020 to 2024, where audit quality is measured according to discretionary accrual figures from Modified Jones Model regression including control variables for firm sizes, leverage, and profitability. Audit committee is found to have a positive and significant correlation with discretionary accrual figures, indicating lower audit quality while auditor gender and audit firm reputation have no relationship with audit quality. The research also finds profitability to be positively related with audit quality, whereas firm size and leverage were not related to audit quality. The research contributes to audit quality in terms of emerging economies, considering specific studies in Indonesian transportation and logistical companies, utilizing discrete accrual modelling, which represents earnings management signals to proxy audit quality. Practically, the findings imply that regulators, audit firms, and issuers should place greater emphasis on the effectiveness of governance mechanisms rather than relying on audit firm reputation or individual auditor characteristics as signals of better audit quality.
Do Financial Decisions Enhance Firm Value? The Mediating Role of Performance in Indonesia Consumer Non-Cyclical Firms Ana Dwi Setyaning; Maulida Nurul Innayah; Naelati Tubastuvi; Hengky Widhiandono
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3071

Abstract

This study investigates the effects of investment decisions, capital structure, dividend policy, and institutional ownership on firm value, with firm performance as a mediating variable, in the consumer non-cyclical sector listed on the Indonesia Stock Exchange. The sample comprises 38 firms with 150 panel data observations for the 2020-2024 period, selected using purposive sampling. Data analysis employed panel regression models fixed effect and random effect, chosen based on preliminary tests and the Sobel test to assess mediation effects. The findings reveal that investment decisions and capital structure enhance firm performance, whereas dividend policy reduces performance, and institutional ownership exerts no significant influence. In the firm value model, only capital structure demonstrates a positive and significant effect, while other variables show no direct impact. Mediation analysis confirms that investment decisions and capital structure indirectly strengthen firm value through firm performance, as effective investment allocation and leverage improve productivity and profit, which the market interprets as higher valuation. Conversely, dividend policy and institutional ownership do not exhibit mediating roles.The novelty of this research lies in incorporating institutional ownership into the financial decision firm value framework, thereby extending governance perspectives in corporate finance. Theoretically, the study reinforces firm performance as a key transmission mechanism in corporate finance models, while practically it highlights the importance of performance-oriented strategies and governance-based ownership in sustaining firm value under market uncertainty.
Analysis of Sharia Financial Literacy and Trust in Increasing Interest in Digital Sharia Banking Services Kartina Kartina; Mukhlishin Mukhlishin; Nur Fitri Hidayanti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3074

Abstract

This study aims to examine the effect of Islamic financial literacy and trust on individuals’ intention to use digital Islamic banking services in Indonesia, given the inconsistencies found in previous empirical studies regarding the roles of these two variables. This research employs a quantitative approach with a survey design, involving 114 respondents who are users and potential users of digital Islamic banking services, selected using a purposive sampling technique. The data were analyzed using multiple linear regression with the assistance of JASP software. The results indicate that both Islamic financial literacy and trust have a positive and significant effect on the intention to use digital Islamic banking services, both partially and simultaneously, with a significance level of p < 0.001. These findings provide empirical evidence that improving individuals’ understanding of Islamic financial principles, accompanied by strengthening trust in banking systems and institutions, plays a crucial role in encouraging the adoption of digital Islamic banking services, particularly among younger generations. The practical implications of this study highlight the importance of developing digital Islamic banking strategies that integrate Islamic financial literacy education, information transparency, and the enhancement of system security and reliability in order to increase public trust and participation.
Institutional Ownership Memoderasi Pengaruh Komite Keberlanjutan, Jenis Industri Dan Penghargaan Terhadap Sustainability Reporting Tabita Novikurniasari Harijanto; Nofryanti Nofryanti; Iin Rosini
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3077

Abstract

This study aims to analyze the influence of sustainability committees, industry types, and awards on sustainability reporting, and to examine the role of institutional ownership moderation in non-financial companies listed on the Indonesia Stock Exchange (IDX). The sample consists of 224 companies from 11 major sectors based on the IDX-IC classification, with active criteria registered by the end of 2024 and publishing identifiable sustainability reporting. The analysis method used multiple linear regression and Moderated Regression Analysis (MRA). The results showed that sustainability and awards committees had a positive, significant influence on sustainability reporting, whereas industry type did not. In addition, institutional ownership does not significantly moderate the relationship between sustainability committees, industry types and rewards for sustainability reporting. These findings suggest that institutional investors have not used sectoral characteristics or sustainability awards to assess the strength of a company's ESG signals, thereby failing to strengthen sustainability reporting practices. Theoretically, the study broadens the understanding of the application of signal theory in developing countries, while practically providing implications for management, regulators, and investors to strengthen sustainability governance, drive ESG transparency, and balance financial orientation with long-term sustainability commitments.

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