cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Khoiruddin Harahap
Contact Email
owner@polgan.ac.id
Phone
+6282251583783
Journal Mail Official
owner@polgan.ac.id
Editorial Address
Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
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
 160   161   162   163   164 
Understanding the Impact of FDI, Government Spending, and Inflation on Local Tax Ratio: The Role of Corruption in Indonesia Lalu Hizby Briliansyah; Bambang Subiyanto
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.v10i2.3137

Abstract

This study analyzes the effects of Foreign Direct Investment (FDI), government expenditure, and inflation on the local tax ratio in Indonesia, while examining whether corruption conditions these relationships. The local tax ratio is employed as a partial indicator of local tax effort, reflecting the effectiveness of subnational governments in mobilizing locally assigned tax revenues within the institutional constraints of fiscal decentralization. Using balanced panel data from 33 Indonesian provinces over the period 2015–2024, the study applies a moderated regression analysis (MRA) to estimate both direct and interaction effects. The results indicate that government expenditure has a positive and statistically significant effect on the local tax ratio, whereas inflation exerts a significant negative effect. The effect of FDI is positive in baseline estimations but loses statistical significance after accounting for institutional interactions. Further analysis shows that corruption significantly moderates the relationship between government expenditure and the local tax ratio by weakening its positive fiscal impact, while its moderating effects on the relationships involving FDI and inflation are not statistically significant. These findings suggest that improvements in governance quality and public financial management are essential to enhance the effectiveness of public spending in strengthening local tax ratio, while also highlighting the structural limitations faced by local governments in translating investment and macroeconomic conditions into higher tax revenues.
Audit Committee as a Moderator of Audit Report Lag Determinants: Evidence from Indonesian Metal and Mineral Firms (2021–2024) Ivana Rimba; Riswan Yudhi Fahrianta; Jumirin Asyikin; Sri Ernawati
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.v10i2.3144

Abstract

This study empirically examines firm size, audit opinion, audit tenure, and profitability effects on audit report lag (ARL), while exploring audit committee moderating roles. Research concentrates on metal and mineral sector corporations, an industry where financial reporting timeliness is essential for sustaining investor confidence and meeting Indonesia's 90-day regulatory requirement. Study population comprises all metal and mineral corporations listed on Indonesia Stock Exchange during 2021-2024. Employing purposive sampling methodology based on predetermined criteria, 24 corporations were selected, producing 96 firm-year observations. Quantitative research methodology utilized secondary data obtained from published annual financial statements. ARL is measured as the number of days between fiscal year-end and audit report date. Data analysis employed multiple linear regression and Moderated Regression Analysis for evaluating direct and interaction effects. Findings reveal firm size exerts negative yet insignificant effects on ARL, whereas audit opinion, audit tenure, and profitability demonstrate negative and significant influences on audit completion timeliness. Additionally, audit committees strengthen firm size-ARL relationship; nevertheless, they fail moderating audit opinion, audit tenure or profitability-ARL relationships. This study contributes by clarifying the selective role of audit committee monitoring: while it strengthens the firm size-ARL relationship through intensified oversight in large firms, it does not moderate the effects of audit opinion, audit tenure, or profitability on reporting timeliness.Overall, results indicate internal financial performance and external audit characteristics perform critical roles in determining reporting timeliness, emphasizing the importance of optimizing audit committee oversight functions for minimizing audit delays and enhancing financial reporting reliability.
Thematic Evolution of Digital Accounting Information Systems: A Bibliometric Mapping (2000-2025) Rahmi Nadiar; Annisa Tri Hidhayati; Maulida Hirdianti Bandi; Kristianto Tricahya Prabowo; Anto Andreawan
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.v10i2.3157

Abstract

This study maps the research landscape of Accounting Information Systems in the context of digital transformation by examining three key technological domains: Enterprise Resource Planning, cloud computing, and Artificial Intelligence. The dataset comprises journal articles and conference papers indexed in Google Scholar and published between 2000 and 2025 that address Accounting Information Systems in relation to at least one of these technologies. Records were retrieved using Publish or Perish and screened through purposive sampling with predefined inclusion and exclusion criteria, followed by duplicate removal, bibliographic normalization, and manual term validation, resulting in a final sample of 117 publications. Bibliometric mapping was conducted using VOSviewer to visualize co-authorship networks, keyword co-occurrence patterns, and thematic clusters, while descriptive citation indicators were employed to capture scholarly influence. The analysis identifies three dominant research clusters: Enterprise Resource Planning integration and implementation as a mature and highly cited stream; cloud-based accounting systems as a rapidly expanding stream, particularly after 2018; and Artificial Intelligence, enabled accounting and decision-support applications as an emerging yet comparatively underexplored stream. Across the studied period, publication output exhibits a sustained upward trend, accompanied by a gradual shift from system implementation studies toward platform-based and intelligent accounting applications. However, empirical research explicitly linking these technologies to organizational performance and governance outcomes remains limited. Overall, the findings reveal the evolving knowledge structure of digital Accounting Information Systems research and emphasize the need for future studies employing robust empirical designs, cross-technology integration, and clearly defined performance and accountability measures.
Literasi Keuangan dan Keberlanjutan UMKM: Mediasi Ketangguhan Kewirausahaan dan Akses terhadap Keuangan Rani Utrojah; Nila Aprila; Deddy Susanto
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.v10i2.3161

Abstract

This study aims to examine the effect of financial literacy on MSMEs’ business sustainability, with entrepreneurial resilience and access to finance serving as mediating variables among MSMEs in Bengkulu City. The population of this study comprises 34,600 registered and active MSMEs in Bengkulu City. Using purposive sampling with criteria that MSMEs have been operating for at least two years and maintain financial records, a total of 120 respondents were selected. This research adopts a quantitative approach, collecting data through structured questionnaires and analyzing them using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results demonstrate that financial literacy has a positive and significant effect on entrepreneurial resilience, access to finance, and business sustainability. Furthermore, entrepreneurial resilience and access to finance both exert positive and significant effects on business sustainability. Mediation analysis confirms that entrepreneurial resilience and access to finance significantly mediate the relationship between financial literacy and business sustainability. These findings indicate that financial literacy plays a strategic role not only in strengthening internal entrepreneurial capacity but also in improving MSMEs’ ability to access external financial resources, which collectively enhance business sustainability. Therefore, efforts to improve MSMEs’ sustainability in Bengkulu City should emphasize comprehensive financial literacy development that integrates financial management skills, psychological resilience, and financial inclusion to ensure long-term business viability and competitiveness.
The Impact of Regional Revenue Structures on Regional Financial Independence: Evidence from Banten Province Lira Diandra; Haryanto Haryanto
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.v10i2.3173

Abstract

This study aims to analyze the regional financial independence. Regional financial independence is measured by the influence of regional revenue structures, which include PAD, DAU, DAK, and DBH. The method used in this study is multiple linear regression data covering 4 regencies and 4 cities in Banten Province over 6 years (2019-2024), yielding a total of 48 observations. The results show that PAD positively influences the regional financial independence. In-depth analysis reveals that this positive influence is driven primarily by Local Tax Revenue, which accounts for most regional revenue, with a sharp disparity in contributions between city and regency areas. Conversely, all transfer revenue components (DAU, DAK, and DBH) negatively affect regional financial independence. These findings indicate that high central government fund flows reduce regional incentives to optimize their independent fiscal potential. Local governments are advised to reduce their dependence on transfer revenue by optimizing Local Taxes through policies that strengthen the local tax base, a crucial step toward achieving sustainable financial independence.
Reframing Perilaku Penyalahgunaan Aset dalam Kacamata Fraud Triangle: Sebuah Studi Fenomenologis Ruri Octari Dinata; Tri Utami Lestari; Hilda Salman Said
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.v10i2.3180

Abstract

This study examines a case of asset misappropriation that occurred in a subsidiary of a state-owned enterprise in West Java by exploring behavioral factors as the basis of motives, the perpetrators’ modus operandi, and the resulting losses. A qualitative method with a phenomenological approach is employed to understand the phenomenon of asset misappropriation from the perspective of organizational actors’ lived experiences. This study was conducted in a subsidiary of a state-owned enterprise, referred to as PT Aman Sejahtera (pseudonym), employing interviews and observations within a phenomenological approach. This study contributes by extending fraud theory through a phenomenological lens that emphasizes behavioral memory and motivation as central mechanisms of asset misappropriation. The findings indicate that asset misappropriation at PT. Aman Sejahtera cannot be understood merely as a consequence of procedural weaknesses or deficiencies in internal control, but rather as a behavioral phenomenon shaped by cognitive processes, individual experiences, and motivations within the organization. Employees’ perceptions of deviant behavior are influenced by organizational culture, prior experiences, and social interactions, which subsequently shape judgment and decision-making processes involving ethical considerations, personal risk, and structural relations. Internalized experiences and knowledge form behavioral memories that may either normalize or prevent asset misappropriation, while individual motivation serves as a key link between knowledge and action. These findings emphasize that preventing asset misappropriation requires not only the strengthening of systems and procedures, but also the development of ethical awareness, a healthy organizational culture, and a more humanistic, behavior-oriented accounting approach.
Dark Triad and Religiosity: Competing Forces Shaping Ethical Perceptions of Accounting Students Maylaffayza; Riswan Yudhi Fahrianta; Sri Ernawati; Jumirin Asyikin
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.v10i2.3181

Abstract

Ethical breaches involving accountants have emerged as a significant issue in Indonesia, with various financial scandals exposing ongoing flaws in professional ethics. Even though there is conformity with International Education Standards (IES) 4, the way students view the effectiveness of ethics education is still notably low. This research examines how the desire for money, Machiavellian traits, narcissistic tendencies, and religious beliefs impact the ethical outlook of accounting students in Indonesian universities. A quantitative method was employed, gathering primary data via online surveys from 228 undergraduate accounting students who had taken a Professional Ethics course. The analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) through WarpPLS 8. 0 software. Results showed that Machiavellianism and narcissism negatively influence students’ ethical views significantly, while religiosity positively affects them. In contrast, the desire for money did not demonstrate a noteworthy impact on these ethical perceptions. The model designed accounted for 35% of the variance in ethical perceptions. These findings imply that religiosity serves as a protective moral factor that can lessen the harmful impacts of Dark Triad personality characteristics. The research highlights the necessity of incorporating ethical education and spiritual intelligence within accounting programs to enhance ethical awareness and integrity among future accounting professionals.
Corporate environmental ethics as a catalyst: Strengthening green innovation for sustainable competitive advantage Magda Siahaan; Edi Sopyan; Theonino David N; Hofandrik Lase
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.v10i1.3182

Abstract

This study empirically evaluates the influence of green intellectual capital, green innovation, and environmental management on green competitive advantage, with corporate environmental ethics as a moderating variable. The associative hypothesis-testing method was used on primary data from a survey, distributing questionnaires to all employees of 238 industrial companies and 30 industrial companies in Indonesia, using purposive sampling, and the data were analyzed using the SEM method in AMOS software. Achieving Green competitive advantage through environmentally conscious human resources, strong corporate ethics, green structural and relational capital management, and sustainable organizational culture, although integrated implementation, is still a challenge in Indonesia. This research implication Incorporates environmental ethics, cultivates sustainable human resources, executes sustainability strategies, and emphasises the triple bottom line to attain a green competitive advantage; furthermore, the government can facilitate this through incentives, regulations, and the promotion of environmental awareness.
Auditor Industry Specialization, Institutional Ownership, and Independent Commissioners on Integrity of Financial Report: The Moderating Role of Audit Quality Indra Yusuf; Muhyarsyah
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.v10i2.3186

Abstract

This study investigates the effect of auditor industry specialization, institutional ownership, and independent commissioners on financial reporting integrity, with audit quality as a moderating variable. The research focuses on consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by concerns regarding the reliability of financial reporting amid recurring cases of financial statement manipulation that undermine investor and public trust. A quantitative approach is employed using panel data regression and Moderated Regression Analysis (MRA). From a population of 132 firms, 35 companies met the sampling criteria, resulting in 175 firm-year observations. The Fixed Effects Model (FEM) was selected as the most appropriate panel regression model. Financial reporting integrity is treated as the dependent variable, while auditor industry specialization, institutional ownership, and independent commissioners serve as independent variables, with audit quality acting as the moderating variable. The results show that auditor industry specialization and institutional ownership have a positive and significant effect on financial reporting integrity, whereas independent commissioners do not have a significant effect. Furthermore, audit quality moderates the relationship between auditor industry specialization and financial reporting integrity, strengthening its influence. However, audit quality does not moderate the relationship between institutional ownership or independent commissioners and financial reporting integrity. These findings indicate that external governance mechanisms supported by high audit quality are more effective in improving financial reporting integrity than internal governance mechanisms alone. This study contributes to the accounting and auditing literature and provides insights for regulators, auditors, and corporate management in enhancing the credibility of financial reporting.
Persepsi dan Keterlibatan Auditor Internal terhadap Perilaku Etis Auditor Internal: Peran Mediasi Kolaborasi Three Lines dan Praktik GRC Novi Kurniawan; Adela Nadya; Tan Ming Kuang
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.v10i2.3187

Abstract

The study aims to examine how Internal Auditors’ Perception and Internal Auditors’ Engagement influence Three Lines Collaboration and Governance, Risk, and Compliance (GRC) Practices, and how these mechanisms relate to the Ethical Behavior of Internal Auditors in Indonesia. Prior evidence has predominantly positioned the Three Lines Model and GRC as organizational-level structural arrangements, leaving limited understanding of how internal auditors’ individual attributes shape collaborative governance quality and ethical conduct. Distinct from research that emphasizes formal structures and procedures, this study contributes by foregrounding internal auditors as individual actors and by positioning perception and engagement as determinants of Three Lines Collaboration and GRC Practices with implications for ethical behavior in internal auditing. Data were collected using a structured questionnaire from internal auditors directly involved in internal auditing, internal control, risk management, and compliance functions across various organizations, yielding 270 valid responses selected through purposive sampling. The hypotheses were tested using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that Internal Auditors’ Perception and Internal Auditors’ Engagement have positive and significant effects on Three Lines Collaboration and GRC Practices. Furthermore, Three Lines Collaboration and GRC Practices have a positive and significant effect on the Ethical Behavior of Internal Auditors. Overall, the findings suggest that strengthening internal auditors’ role-related perception and sustaining engagement are strategic levers to reinforce collaborative governance and embed ethical standards within organizations.

Page 162 of 166 | Total Record : 1659

 160   161   162   163   164 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 10 No. 3 (2026): Periode Juli 2026 Vol. 10 No. 2 (2026): Artikel Research April 2026 Vol. 10 No. 1 (2026): Article Research January 2026 Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025 Vol. 9 No. 3 (2025): Research Articles July 2025 Vol. 9 No. 2 (2025): Artikel Riset April 2025 Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 Vol. 8 No. 3 (2024): Artikel Research July 2024 Vol. 8 No. 2 (2024): Artikel Research April 2024 Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023 Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 Vol. 5 No. 1 (2021): Article Research Februari 2021 Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 Vol. 4 No. 2 (2020): Article Research Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 Vol. 1 No. 2 (2017): Owner Volume 1 Nomor 2 Agustus 2017 Vol. 1 No. 1 (2017): Owner Volume 1 Nomor 1 Februari 2017 More Issue