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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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Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Nilai Perusahaan melalui Kinerja Keuangan pada Perusahaan Indeks LQ45 Pasca Pandemi COVID-19 Raraz Asghari Giffarina; Azwardi Azwardi; Muizzudin Muizzudin
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.v10i2.3302

Abstract

This study aims to analyze the effect of managerial ownership and institutional ownership on company value with profitability as an intervening variable in LQ45 index companies listed on the Indonesia Stock Exchange for the period 2021–2023. The study uses a quantitative approach with purposive sampling techniques on 25 companies, resulting in 75 observations. Data analysis was conducted through path analysis and Sobel's test to examine the mediating role of profitability. The results show that managerial ownership and institutional ownership have a significant positive effect on profitability and company value. Profitability was also found to have a positive effect on company value and was able to mediate the relationship between ownership structure and company value. These findings indicate that increased ownership by management and institutions can strengthen oversight mechanisms, improve management efficiency, and encourage an increase in company value. This study provides practical implications for management and investors in designing an optimal ownership structure as part of the implementation of Good Corporate Governance. In addition, the results of this study are expected to serve as a reference for capital market regulators in formulating policies that support corporate transparency and accountability, as well as enriching the academic literature related to the relationship between corporate governance, financial performance, and company value.
Fraud Triangle and Financial Statement Fraud: Moderating Role of Audit Committee and Independent Commissioner Despi Yulia Puspa; Imang Dapit Pamungkas
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.v10i2.3314

Abstract

This research investigates the impact of the fraud triangle on FSF, as well as the moderating roles of the audit committee and independent commissioners in Indonesian state-owned enterprise (SOE). The fraud triangle is proxied by financial targets, nature of industry, and auditor changes. A quantitative research design is employed, utilizing secondary data derived from the annual reports of non-bank state-owned enterprise (SOE) for the 2021–2024 period. A purposive sampling method resulted in 33 companies, yielding 115 firm-year observations after outlier elimination. FSF is assessed by applying the Beneish M-Score, while hypothesis testing is carried out by means of multiple linear regression and MRA. The findings reveal that financial targets positively influence FSF, whereas the nature of the industry is negatively associated with FSF, and auditor changes do not have a significant impact on FSF. Moderation analysis shows that the audit committee is not able to moderate the relationship between the fraud triangle and FSF. Meanwhile, the independent commissioner strengthened the link between financial targets and auditor changes with the FSF. Other variables cannot directly influence FSF. These findings provide practical implications for SOE governance in the post COVID-19 period. Strengthening the independence and monitoring capacity of commissioners is essential, particularly in overseeing financial targets and auditor transitions. In addition, SOEs should reinforce inventory control systems and enhance the effectiveness of audit committees to ensure substantive oversight in mitigating FSF risk.
Kinerja Environmental, Social, dan Governance (ESG) dan Penghindaran Pajak: Peran Moderasi Kualitas Institusi di ASEAN Rosmaryam Rosmaryam; Mursalim Mursalim; Juliyanti Sidik Tjan
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.v10i2.3320

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance on corporate tax avoidance and to analyze the moderating role of institutional quality in the context of non-financial firms across Southeast Asia (ASEAN), specifically Indonesia, the Philippines, Thailand, and Vietnam during the period 2017–2023. This research employs a quantitative explanatory approach using an unbalanced panel dataset comprising 1,344 firm-year observations. Tax avoidance is proxied by the Effective Tax Rate (ETR) as the primary measure and Book–Tax Difference (BTD) as a robustness check. ESG scores are obtained from the Bloomberg database, while institutional quality is measured using Regulatory Quality and Control of Corruption indicators from the World Governance Indicators. The analysis is conducted using panel data regression with a Random Effect Model (REM) and moderation interaction testing, processed through STATA. The results indicate that ESG performance has a negative and statistically significant effect on tax avoidance, suggesting that firms with stronger sustainability commitments tend to exhibit higher fiscal compliance. Furthermore, institutional quality strengthens this negative relationship, implying that ESG is more effective in constraining tax avoidance practices in countries with stronger institutional environments. Robustness tests using BTD and additional country-level analyses confirm the consistency of the findings, although the magnitude of the effect varies across countries. This study is limited by its reliance on quantitative proxies that may not fully capture the substantive implementation of ESG practices. Theoretically, the findings reinforce the integration of Agency Theory, Legitimacy Theory, and Institutional Theory in explaining corporate tax behavior. Practically, the results highlight the importance of strengthening institutional quality and promoting credible ESG implementation to enhance corporate tax compliance in ASEAN. Future research may explore the individual dimensions of ESG and address potential endogeneity using advanced econometric techniques
Determinasi Financial Distress Industri Otomotif Jerman: Rasio Keuangan dan Faktor Makroekonomi Rahel Sintya Febrianti Simbolon; Fitria Husnatarina; Verra Rizki Amelia; Iwan Christian
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.v10i2.3355

Abstract

This study aims to analyze the effect of financial ratios and firm size on financial distress conditions in the German automotive industry during the period 2019–2024, while considering macroeconomic pressures represented by the energy price index and inflation. The background of this study is driven by increasing external pressures resulting from the Russia–Ukraine war, which has led to rising energy costs, supply chain disruptions, and global economic instability. This research employs a quantitative approach using secondary data obtained from the annual reports of automotive companies listed in the DAX index. The sampling technique applied is purposive sampling, resulting in 7 companies with a total of 42 observations. The analytical method used is panel data regression with the assistance of EViews 12 software, including the estimation of the Common Effect Model, Fixed Effect Model, and Random Effect Model, along with classical assumption tests and both partial and simultaneous hypothesis testing. The results show that, partially, liquidity ratio, solvability ratio, and firm size do not have a significant effect on financial distress, whereas profitability ratio has a significant effect. However, simultaneously, all variables—including macroeconomic variables—have a significant influence on financial distress. The Adjusted R² value of 0.930369 indicates that the model is able to explain 93.04% of the variation in financial distress conditions. These findings highlight that profitability is a key indicator in predicting financial distress and emphasize the importance of integrating both internal and external factors in understanding corporate financial risk amid geopolitical and global economic dynamics.
Analisa Faktor Yang Mempengaruhi Financial Sustainability Ratio Emiten Perbankan Di BEI Periode 2022-2024 Juan Carlos Pangestu; Nataherwin Nataherwin; Meyliana Meyliana
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.v10i2.3360

Abstract

The stability of the banking sector has increasingly become a critical concern as a fundamental pillar in sustaining national economic growth. Financial Sustainability is an essential aspect for banks to assess their potential going concern in the future. This study aims to examine and analyze the effect of Operating Expenses to Operating Income (BOPO), firm size, Return on Assets (ROA), and Loan to Deposit Ratio (LDR) on the Financial Sustainability Ratio (FSR). The population of this study consists of banking sector companies listed in IDX-IC during the period 2022–2024. The sampling technique used is purposive sampling, resulting in 75 financial statement samples. This study employs a quantitative method using secondary data in the form of annual financial reports. Multiple linear regression analysis is applied in the data analysis process. The testing procedures have also met classical assumption tests and the F-test. The results indicate that firm size and Loan to Deposit Ratio have a significant effect on the Financial Sustainability Ratio, while Return on Assets and BOPO do not have a significant effect on FSR. Simultaneously, all variables in this study have a significant effect on FSR. Banking sector companies are expected to pay closer attention to the proportion of their assets and liabilities, as these components significantly influence the level of Financial Sustainability Ratio. Future research is recommended to incorporate non-financial factors such as the board of directors and audit committees, which may also affect the Financial Sustainability of banking firms.
Determinan Nilai Perusahaan Emiten Manufaktur BEI 2022-2024 Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Margareta Febe; Meyke Ardianti
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.v10i2.3361

Abstract

Nilai perusahaan menjadi indikator keberhasilan manajemen dalam mengelola sumber daya Nilai perusahaan yang tinggi mencerminkan risiko gagal bayar yang rendah, sehingga memudahkan perusahaan mendapatkan pinjaman bank dengan suku bunga yang kompetitif. Sektor manufaktur memegang peranan krusial sebagai tulang punggung ekonomi nasional, namun fluktuasi indeks harga saham serta ketatnya persaingan industri menuntut setiap entitas untuk terus meningkatkan nilai perusahaannya sebagai cerminan dari kemakmuran pemegang saham. Penelitian ini bertujuan untuk menguji dan menganalisis faktor – faktor yang mempengaruhi Nilai Perusahaan Emiten Manufaktur BEI 2022-2024 Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Populasi yang digunakan adalah perusahaan Sektor Manufaktur Idx-Ic Periode 2022- 2024. Pengambilan sampel dengan teknik purposive sampling. Metode yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Analisis linier berganda digunakan dalam proses analisis data. Pengujian juga telah memenuhi uji asumsi klasik dan Uji F . Kesimpulan dalam penelitian ini adalah bahwa variabel yang memiliki pengaruh signifikan terhadap nilai perusahaan adalah Pertumbuhan Penjualan (Sales Growth) sedangkan variabel lainnya seperti Profitabilitas dan Leverage tidak memiliki pengaruh yang signifikan . Ukuran perusahaan sebagai variabel moderasi tidak mampu memperkuat maupun memperlemah hubungan pengaruh antara profitabilitas terhadap nilai perusahaaan. Besar kecilnya rasio atau aset dianggap tidak menjamin efisiensi dan keuntungan sehingga tidak memberikan dampak terhadap nilai perusahaan. Sinyal – sinyal seperti peningkatan penjualan antar periode lebih mampu memberikan dampak signifikan terhadap peningkatan Nilai suatu perusahaan. Penelitian selanjutnya disarankan untuk menambahkan variabel non keuangan seperti komite audit atau komisaris independen untuk melihat pengaruhnya terhadap nilai perusahaan
Pengaruh Struktur kepemilikan terhadap Sustainability Reporting dengan Usia Perusahaan sebagai Moderasi Mayang Apriliani; Maylia Pramono 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.v10i2.3385

Abstract

Sustainability reporting in accordance with the Global Reporting Initiative (GRI) standards has been widely recognized as a common framework for transparently communicating corporate economic, environmental, and social performance. However, concerns remain that such reporting may focus more on disclosure than on the actual implementation of sustainability practices. This study aims to investigate the association between ownership structure, managerial, institutional, and foreign ownership, and the extent of sustainability reporting, with firm age serving as a moderating variable. The scope of this paper is limited to data collected from manufacturing entities registered on the Indonesia Stock Exchange (IDX) over the period of 2022–2024. Employing purposive sampling, 53 firms were selected, resulting in 152 observations. The data were analyzed using moderated regression analysis (MRA) with the assistance of EViews 12 software. The findings reveal that managerial, institutional, and foreign ownership have a statistically significant negative effect on sustainability reporting. While firm age significantly weakens the association between managerial ownership and sustainability reporting, it does not moderate the effects of institutional or foreign ownership. Legitimacy theory helps this study explain sustainability reporting. It shows how ownership structure affects direct and moderating relationships. Theoretically, this research contributes to the existing literature by using Legitimacy Theory to explain the direct and moderating effects on sustainability reporting. In this regard, symbolic legitimacy theory and substantive legitimacy theory explain the factors influencing sustainability reporting. Practically, this research delivers practical implications for corporate managers, investors, and regulators by emphasizing the role of aligning ownership structures and considering firm characteristics, particularly firm age.
Implementing Artificial Intelligence in Auditing: A Systematic Literature Review of Trends, Challenges, and Adoption Riski Andriyanto; Indira Januarti
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.v10i2.3389

Abstract

This study aims to systematically review and synthesize the application of Artificial Intelligence (AI) in the field of auditing, with a focus on development trends, benefits, challenges, and differences in adoption levels between the global context and Indonesia during the 2020–2025 period. The research population consists of reputable scientific journal articles that discuss the use of AI in financial auditing. This study employs a Systematic Literature Review (SLR) method following the PRISMA 2020 protocol. Article selection was conducted using the Scopus (Q1–Q4) and Sinta (1–2) databases based on predefined inclusion and exclusion criteria, resulting in a final sample of 15 articles. Thematic analysis was applied to identify key patterns and dominant themes within the selected literature. The findings indicate that global auditing practices increasingly utilize machine learning, natural language processing, and robotic process automation to support risk-based auditing, fraud detection, and continuous auditing. AI implementation has been shown to significantly enhance audit efficiency, accuracy, and overall audit quality. Nevertheless, several challenges persist, including high technology investment costs, ethical and data privacy concerns, limitations in auditor competencies, and infrastructure constraints, particularly in developing countries. Comparative analysis reveals that global audit firms are positioned at the innovators and early adopters’ stage, while Indonesia remains at the early majority stage of AI adoption. This study concludes that successful AI implementation in auditing requires an integrated framework that aligns technological readiness, auditor acceptance, and innovation diffusion to sustainably improve audit quality in Indonesia.
Konsentrasi Aktivitas Ekonomi Berbasis UMKM dan Ketimpangan Spasial di Kota Makassar: Implikasi bagi Perencanaan Tata Ruang Inklusif Imran Tajuddin; Andi Muhammad Fara Kessi
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.v10i3.3635

Abstract

Studies on urban MSMEs have generally focused on economic contribution, business performance, empowerment, and competitiveness, while research that positions MSMEs as an urban spatial phenomenon remains limited. This limitation has left the inter-district distribution of MSMEs, patterns of local economic concentration, and their relationship with accessibility and spatial planning directions insufficiently examined empirically. This study aims to analyze the spatial concentration of MSMEs in Makassar City and its relevance to more inclusive spatial planning. A descriptive quantitative-spatial approach was employed, with districts used as the unit of analysis. Data on the number of MSMEs by district in 2024 were analyzed through MSME distribution mapping, relative contribution calculation, the construction of an Economic Concentration Index using normalization and scoring, and descriptive-comparative assessment of regional accessibility, public facilities, demographic pressure, and land-use suitability based on RTRW/RDTR documents. The findings show that MSME concentration is not limited to the old city center but also strengthens in districts experiencing residential growth and emerging economic activities, particularly Tamalate, Biringkanaya, Manggala, and Rappocini. These findings indicate that MSME concentration can serve as a basis for developing local economic sub-centers, although it does not automatically reflect equitable economic access across districts.

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