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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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Institutionalizing Sustainable Finance and Carbon Markets: Evidence from an Emerging Economy Stock Exchange Dwi Nova Wijaya; Rommy Mochamad Ramdhani; Dewi Fitrotus Sa'diyah
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.v10i2.3270

Abstract

This study examines the role of the Indonesia Stock Exchange (IDX) as an institutional driver of sustainable finance and carbon market development in an emerging economy context. Drawing on longitudinal sustainability report data spanning 2018 to 2024, the study applies institutional theory and qualitative longitudinal content analysis to trace IDX's transformation from a reactive, compliance-oriented organization under POJK No. 51/2017 into a proactive ecosystem builder advancing Environmental, Social, and Governance (ESG) infrastructure across Indonesian capital markets. The findings reveal a progressive institutionalization trajectory unfolding across three distinct phases: regulatory compliance (2018–2019), ecosystem construction (2020–2022), and innovation leadership (2023–2024). Over this period, IDX launched multiple ESG indices including the ESG Leaders Index (ESGL), integrated the Sustainalytics ESG Risk Rating, joined the United Nations Sustainable Stock Exchanges (UN SSE) initiative, established the Bursa Karbon Indonesia as Southeast Asia's first regulated carbon exchange, and introduced the IDX Net Zero Incubator. Quantitative performance data document growing ESG product adoption, with net asset value reaching IDR 7.18 trillion in 2024, alongside early carbon market growth reflected in 100 registered participants and 420,987 tonnes of CO?eq retired. Nevertheless, structural barriers persist, including limited market participant awareness, carbon price discovery challenges, and insufficient ESG data comparability across market actors. Theoretically, this article contributes to the nascent literature on Self-Regulatory Organizations (SROs) as active agents of sustainable finance institutionalization, while extending the application of institutional theory to capital market contexts in developing economies.
Pengaruh Good Corporate Governance terhadap Integritas Laporan Keuangan dengan Moderasi Kualitas Audit pada Perusahaan Manufaktur di Indonesia Erma Wulan Sari
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.v10i2.3273

Abstract

The integrity of financial statements is a crucial issue due to the potential for manipulation due to conflicts of interest and information asymmetry between management and owners. Research on the influence of Good Corporate Governance on the integrity of financial statements has shown inconsistent results.Most previous studies have focused on the direct influence of GCG on the integrity of financial statements,without considering contingency factors that could potentially strengthen or weaken the relationship. This study aims to examine the influence of corporate governance represented by independent commissioners,audit committees,and institutional ownership on the integrity of financial statements moderated by audit quality in manufacturing companies in the basic industry and chemical sub-sectors listed on the Indonesia Stock Exchange for the 2018-2022 period. This study employed 150 firm-year observations.The sampling method used purposive sampling. The analysis technique used multiple linear regression analysis and the Moderated Regression Analysis (MRA) test with IBM SPSS Statistics 25.The results showed that Independent Commissioners and audit committees influenced the integrity of financial statements,while institutional ownership had no effect.The moderating variable of audit quality moderates the influence of independent commissioners and institutional ownership on financial statement integrity. However,audit quality does not moderate the influence of the audit committee on financial statement integrity.This study strengthens the Good Corporate Governance literature by demonstrating that the effectiveness of GCG mechanisms in enhancing financial statement integrity depends not only on their existence but also on the quality of their implementation. These findings confirm that reducing agency conflicts requires synergy between internal and external mechanisms.
Credit Growth, Risk, and Liquidity Signals: Effects on ROA and Stock Returns in Indonesian Banks (2020–2024), Moderated by Inflation Joshua Ringgas Matondang; Mochammad Ridwan Ristyawan; Ramadania; Wendy; Anggraini Syahputri
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.v10i2.3275

Abstract

This study examines credit growth, Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Loan-to-Deposit Ratio (LDR) impact on Return on Assets (ROA), and ROA's influence on stock returns, with inflation as moderating variable in Indonesian conventional banks from 2020-2024. Using purposive sampling, 39 banks from the Indonesia Stock Exchange yielded 166 unbalanced panel observations analyzed through Fixed and Random Effect Models in EViews 12. Results show varying statistical support. At 5% significance, credit growth positively drives ROA while NPL negatively affects it, confirming asset quality and lending volume as profitability determinants. LDR shows a strong negative influence on stock returns, establishing liquidity ratio as the primary market signal, while CAR shows no significant effect on ROA. At 10% significance, inflation exhibits a weak negative moderating effect on the ROA-stock return relationship, providing marginal statistical evidence. ROA does not significantly impact yearly annual stock returns nor mediate relationships between independent variables and returns. This suggests liquidity metrics may carry greater weight than profitability signals, though constrained by the model's limited explanatory power. Findings indicate bank managers should prioritize NPL control and maintain optimal LDR thresholds to preserve profitability and investor confidence, while emphasizing risk metrics in communications. Regulators should strengthen liquidity oversight through enhanced LDR disclosure requirements. Limitations include post-pandemic focus and limited variables. Future research should examine NPL threshold effects, incorporate macroeconomic and operational efficiency measures, and compare cross-country data between crisis and stable periods.
Audit Quality and Idiosyncratic Stock Price Volatility: Evidence from Auditor Tenure and Big Four Auditors in Indonesian Non-Financial Firms Andhita Rosy Febrina; Ika Atma Kurniawanti
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.v10i2.3278

Abstract

This study examines the relationship between auditor tenure, audit firm size, and idiosyncratic stock price volatility. Idiosyncratic volatility reflects firm-specific risk arising from uncertainty related to a company’s future performance. Using a sample of non-financial firms listed on the Indonesia Stock Exchange during the period 2013–2017, this study employs annual financial statements, audit reports, and weekly stock price data. Idiosyncratic stock price volatility is measured using the Stock Price Idiosyncratic Volatility (SPIV) approach derived from the market model. Multiple linier regression is applied to test the hypotheses. The results show that auditor tenure has a significant negative effect on idiosyncratic stock price volatility, indicating that longer auditor–client relationships improve auditors’ understanding of client operations and enhance financial reporting credibility. Furthermore, firms audited by Big Four audit firms exhibit lower idiosyncratic stock price volatility, suggesting that higher audit quality reduces information asymmetry and firm-specific risk perceived by investors. Several control variables, including trading volume, firm size, market-to-book ratio, and business segments, are also found to significantly influence idiosyncratic volatility. These findings highlight the role of audit quality as an important governance mechanism that improves information transparency and contributes to more stable stock prices in the Indonesian capital market.
Resiliensi Bisnis Berbasis Digital: Evaluasi Keberlanjutan Praktik Akuntansi Modern pada UMKM di Kota Tangerang Florencia Irena Lawita; Dading Damas Ario Wicaksono; Teguh Yanto; Natasha Richelle Valencia Ibrahim
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.v10i2.3283

Abstract

Amidst global economic uncertainty, accounting digitalization has become a crucial tool for Micro, Small, and Medium Enterprises (MSMEs) to maintain their existence. However, the transition from traditional accounting to digital systems often faces obstacles in terms of consistency and sustainability of implementation. Tangerang City, as a center of heterogeneous economic activity, provides a unique landscape to evaluate the extent to which modern accounting practices are not only technically adopted but also internalized as a business resilience strategy. This qualitative research aims to explore in-depth the sustainability of modern digital-based accounting practices as a resilience strategy for MSMEs in Tangerang City. The main focus of the research is to understand the dynamics of technology adoption, psychosocial barriers, and long-term use of digital accounting systems. Using a descriptive case study approach, data were collected through in-depth interviews with MSME owners who have integrated accounting applications into their operations, as well as field observations. The research results reveal that business resilience is determined not only by technological sophistication, but by changes in mindset and the integration of financial data into daily decision-making. The sustainability evaluation reveals challenges in the form of digital fatigue and dependence on third-party platform ecosystems. This study concludes that the sustainability of modern accounting practices in MSMEs requires the support of practical communities and ongoing technical assistance from local governments to mitigate the risk of technological discontinuity.
Dimensi Etis dan Spiritual dalam Praktik CSR pada Panti Asuhan: Implikasi terhadap Pengembangan Akuntansi Sosial Tenriwaru Tenriwaru
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.v10i2.3287

Abstract

This study aims to examine the ethical and spiritual dimensions in Corporate Social Responsibility (CSR) practices and their implications for the development of social accounting. Despite the growing literature on CSR, most studies remain focused on corporate perspectives and formal disclosure, with limited attention to how CSR is experienced and interpreted by beneficiary stakeholders, particularly in non-profit contexts such as orphanages. This gap highlights the need to explore CSR beyond compliance and reporting, emphasizing its substantive social meaning. This research employs a qualitative approach using a multi-site case study design on orphanages in Makassar as CSR beneficiaries. Data were collected through in-depth interviews, direct observation, and document analysis, and were analyzed using thematic analysis to identify patterns related to ethical and spiritual values in CSR practices. The findings reveal that CSR practices are still largely dominated by short-term and incidental assistance, indicating a gap between formal CSR recognition and the actual needs of beneficiaries. However, when CSR is implemented in a consistent and need-based manner, ethical values such as responsibility, fairness, and accountability, along with spiritual values defined as moral awareness, empathy, and sincerity, become central in shaping meaningful social impact. These dimensions influence not only how CSR is delivered but also how it is perceived and sustained by beneficiaries. This study contributes theoretically by extending social accounting perspectives through the integration of ethical and spiritual dimensions as core elements of social accountability. It challenges the conventional view of CSR as a reporting mechanism and proposes a value-based approach that emphasizes impact, sustainability, and stakeholder-centered accountability. The findings suggest that social accounting should move beyond formal disclosure toward representing the moral and social significance of CSR practices.
Peran Pelepasan Moral dalam Hubungan antara Kepemimpinan Etis dan Pengambilan Keputusan Tidak Etis pada Akuntan di Indonesia Lilianawati Lilianawati; Lidwina Andrea; 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.v10i2.3288

Abstract

This study aims to analyze the role of individual moral mechanisms in explaining the relationship between ethical leadership and unethical decision tendencies  in professional accountants. This study examines the influence of moral detachment on unethical decisions and the role of such construct mediation in the relationship between ethical leadership and unethical decisions. The research uses a quantitative approach with a causal design. Data was collected through a questionnaire survey of 281 professional accountants in Indonesia who were selected using purposive sampling techniques. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that moral detachment has a positive and significant effect on unethical decisions. Ethical leadership has a negative and significant effect on moral liberation. Moral detachment has been shown to mediate the relationship between ethical leadership and unethical decisions. The direct influence of ethical leadership on unethical decisions is insignificant. These findings confirm that moral mechanisms are the main pathway in explaining accountants' unethical behavior. This study expands on Social Cognitive Theory by demonstrating a full mediation mechanism through moral detachment in linking ethical leadership and unethical decision-making. These findings confirm that internal moral mechanisms play a central role in explaining unethical decisions in the accounting profession. Ethical leadership functions as a shaper of self-regulation and an individual's moral orientation, not as a direct control of behavior. The implications of the study emphasize the importance of strengthening ethical leadership that focuses on preventing moral rationalization and forming ethical awareness in the education, training, and governance of the accounting profession in Indonesia.
Implementasi Risk-Based Tax Audit dan Digitalisasi Sistem Coretax dalam Meningkatkan Kepatuhan Pajak: Studi Kasus pada KPP Pratama Kebumen Susi Astuti; Mispiyanti Mispiyanti
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.v10i2.3289

Abstract

This study analyzes the implementation of tax audits at the Kebumen Primary Tax Office (KPP Pratama Kebumen) in the context of regulatory reform through Minister of Finance Regulation (PMK) No. 15 of 2025, the adoption of a risk-based audit approach, and the digital transformation of tax administration through the Coretax system. Effective tax audits play an important role in improving taxpayer compliance, ensuring legal certainty, and strengthening accountability in tax administration. Recent regulatory reforms and the digitalization of tax administration have significantly transformed audit procedures, requiring stronger procedural readiness, competent human resources, and integrated data systems to ensure that tax audits are implemented effectively. This study employs a qualitative phenomenological approach to explore the experiences and perceptions of tax auditors in conducting tax audits following regulatory reform and the implementation of digital tax administration through Coretax. Primary data were obtained through in-depth interviews with informants who have direct experience in the tax audit process. Questionnaires were used as supporting data to capture collective perceptions of tax auditors regarding several dimensions of audit implementation, including regulatory clarity, the application of risk-based audits, auditor competence, and the use of digital technology. Data from interviews and questionnaires were integrated through methodological triangulation to strengthen the credibility of the findings. The results identify five main themes: procedural consistency and regulatory certainty, the implementation of risk-based audits, data quality as a determinant of audit effectiveness, the dynamics of fiscal corrections and tax disputes, and digital transformation alongside organizational readiness. Overall, tax audits at KPP Pratama Kebumen are aligned with the regulatory framework and are generally perceived as effective. However, the effectiveness of risk-based audit selection and audit outcomes remains highly dependent on data readiness, system integration, and the availability of reliable audit evidence.
Peran Dividend Policy dalam Memoderasi Pengaruh Investment Opportunity Set Terhadap Stock Return dengan Profitabilitas Sebagai Variabel Kontrol Fitri Yani; Abdul Rosyid; Fiesty Utami
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.v10i2.3292

Abstract

This study examines the effect of Investment Opportunity Set (IOS) on stock return, with dividend policy acting as a moderating variable and profitability as a control variable in companies listed in the LQ45 Index during the 2020–2024 period. The sample was selected through purposive sampling, resulting in 23 companies that met the criteria, with a total of 115 observations. Data analysis was conducted using panel data regression with the assistance of EViews 13, including descriptive statistics, classical assumption tests, hypothesis testing, and interaction testing to examine the moderating effect. Based on the results of the model selection tests, the Random Effects Model (REM) was determined to be the most appropriate model. The findings indicate that IOS has a positive and significant effect on stock return, suggesting that firms with greater growth opportunities tend to generate higher returns. Dividend policy is found to weaken the effect of IOS on stock return, indicating that higher dividend distribution may reduce the strength of the positive relationship between growth opportunities and market returns. Furthermore, profitability functions as an effective control variable, as it is able to isolate the pure effect of IOS and dividend policy on stock return without eliminating their statistical significance. These findings are consistent with agency theory, which posits that dividend policy serves as a mechanism to reduce agency conflicts between managers and shareholders by limiting managerial discretion over free cash flow, thereby influencing how investment opportunities are translated into shareholder returns.
Pengaruh Risk-Based Internal Auditing dan Kompetensi Auditor terhadap Efektivitas Audit Internal: Peran Moderasi Budaya Organisasi I Putu Laksmana Narayana; I Putu Gede Diatmika; Nyoman Ari Surya Dharmawan
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.v10i2.3299

Abstract

This study examines the effects of risk-based internal auditing (RBIA) and internal auditor competence on internal audit effectiveness, as well as the moderating role of organizational culture in the public sector. Despite extensive research on internal audit effectiveness in the public sector, prior studies report inconsistent findings regarding the role of technical factors and organizational context, particularly the moderating effect of organizational culture in highly regulated environments. This study adopted a quantitative approach using a survey method with a saturated sampling technique, involving 59 internal supervisory officials at the Regional Inspectorate of Denpasar City. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with an interaction-based moderation model through SmartPLS to examine both direct and moderating relationships among variables. The results revealed that RBIA and internal auditor competence positively and significantly affect internal audit effectiveness. However, organizational culture does not significantly moderate these relationships, indicating that technical and professional factors operate independently of organizational context. This study extends the public sector auditing literature by providing empirical evidence on the limited role of organizational culture as a moderating variable in highly regulated environments and by reinforcing the relevance of stewardship theory in explaining internal audit effectiveness. Practically, the findings suggest that public sector internal audit institutions should prioritize strengthening RBIA implementation and enhancing auditor competence to improve audit effectiveness.

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