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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 1,752 Documents
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Pengaruh Financial Target, Financial Stability, dan Ineffective Monitoring terhadap Kecurangan Laporan Keuangan Oom Tikaromah; Adibah Yahya; Rina Nurjanah; Meli Andriyani; Ida Yanti
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.v10i4.3872

Abstract

Fraudulent financial reporting remains a critical issue because it reduces the credibility of financial statements and undermines investors' confidence in the capital market. Based on the Fraud Triangle Theory, financial pressure and opportunity are considered important drivers of financial reporting fraud. This study aims to examine the effects of financial target, financial stability, and ineffective monitoring on fraudulent financial reporting in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative approach using panel data collected from 56 listed companies during the 2021–2025 period. Fraudulent financial reporting is measured using the F-Score model. In contrast, financial target is proxied by Return on Assets (ROA), financial stability by asset growth, and ineffective monitoring by the proportion of independent commissioners (BDOUT). Panel data regression analysis was conducted using the Fixed Effect Model (FEM). The findings indicate that financial target and financial stability do not significantly affect fraudulent financial reporting, whereas ineffective monitoring has a positive and significant effect. These results suggest that weaknesses in corporate governance play a more important role than financial pressure in explaining fraudulent financial reporting in Indonesian food and beverage companies. Therefore, strengthening monitoring mechanisms is essential to reduce opportunities for financial statement manipulation. This study contributes by providing updated empirical evidence using the F-Score model in the Indonesian food and beverage sector.
E-Government And The Next Generation: How Satisfaction And Behavioral Intentions Shape Young Citizens' Loyalty Meilinda Dwi Anugrah; Ulfah Saputri; Zulkifli; Kurnia widya Oktarini; Devi Febrianti; Edy Firza
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3451

Abstract

The growing reliance on digital platforms for public service delivery has raised important questions about what sustains citizens' long-term engagement with government-operated systems. This study examines the extent to which trust in e-government and service quality influence user loyalty among young citizens, with satisfaction and behavioral intention serving as sequential mediating variables, focusing on JKN Mobile as a digital public healthcare platform in Indonesia. A quantitative research design was employed, with data collected from 150 active users selected through purposive sampling to ensure that all respondents possessed meaningful prior experience with e-government services. The data were subsequently analyzed using Structural Equation Modeling (SEM) to assess the relationships among the constructs under investigation. The findings reveal that trust in e-government and service quality exert a positive and significant influence on user satisfaction. Satisfaction, in turn, strengthens users' behavioral intention, which subsequently contributes to the development of sustained user loyalty. Behavioral intention is identified as a pivotal mediating construct, functioning as the critical bridge through which satisfaction translates into long-term loyalty. These findings suggest that governments and service providers should treat the reinforcement of trust and the continuous improvement of service quality as foundational priorities, as doing so fosters the kind of sustained user commitment that ensures the long-term viability of digital public service platforms.
Carbon Emission Disclosure Analysis: Financial and Non-Financial Impact of RTG Energy Transition on PT Terminal Petikemas Surabaya (TPS)'s Sustainability Report Taufan Hariono; Driana leniwati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3499

Abstract

This study aims to analyze carbon emission disclosure in the sustainability report and examine the non-financial and financial impacts of the electricity-based Rubber Tyred Gantry (RTG) energy transition at PT Terminal Petikemas Surabaya (TPS) (TPS). This study employed a mixed method approach by combining qualitative data obtained through semi-structured interviews and quantitative data derived from the 2025 Sustainability Report of PT Terminal Petikemas Surabaya (TPS) (TPS). The findings indicate that carbon emission disclosure has been implemented systematically and refers to the GRI 305 standard through the integration of operational, reporting, and financial functions. From a non-financial perspective, the RTG energy transition contributes to reducing carbon emissions, minimizing air pollution and noise, improving workplace environmental quality, and increasing energy efficiency. From a financial perspective, although requiring substantial initial investment, the transition generates operational cost efficiency, more stable energy costs, and long-term economic benefits through cost savings and investment recovery mechanisms. These findings indicate that the implementation of green technology not only supports corporate sustainability but also provides strategic economic value for the company.
Profitability Profile of Indonesia’s Healthcare Industry: A Comparative Descriptive Analysis of Financial Ratios for the Period 2010-2024 Heru Pranata; Moh. Yudi Mahadianto
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3514

Abstract

This study provides the first longitudinal non-parametric analysis of subsector resilience differentials in Indonesia’s healthcare industry across a 15-year pre-to-post-pandemic horizon. Using purposive sampling, 35 companies listed on the Indonesia Stock Exchange (IDX) were examined over 367 firm-year observations (2010-2024) for ROA, ROE, and NPM. Non-parametric tests (Kruskal-Wallis, Mann-Whitney U, Spearman’s correlation) were applied given confirmed extreme non-normality. Three key insights emerge: (1) a statistically confirmed subsector asymmetry in which medical devices achieve superior asset efficiency and margin profitability over healthcare services, attributable to structural pricing power and favorable cost scalability; (2) the pandemic yielded the highest profitability ranks on all three ratios while the post-pandemic period fell below even pre-pandemic levels, a deterioration trajectory not previously documented with rigorous non-parametric evidence in the Indonesian context; and (3) very strong ROA-NPM coherence confirms margin efficiency, not asset turnover, as the dominant driver of profitability variation. Interpreted through Dynamic Capability theory, firms with stronger adaptive capacities proved more resilient, yielding actionable evidence for healthcare management, investors, and regulators.
Does Blue Accounting Enhance Firm Value Through Sustainable Performance and Social Legitimacy? Yohanes Zefnath Warkula; Grace Persulessy; Karnita Ganay; Tikini Selfara
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3526

Abstract

This study investigates the effect of Blue Accounting on Firm Value through the mediating roles of Sustainable Performance and Social Legitimacy in island-based fishing enterprises in the Aru Islands, Indonesia. Island-dependent marine enterprises in developing archipelagic economies operate under conditions of high ecological vulnerability and limited corporate transparency, creating a compelling context in which Blue Accounting may serve as a critical driver of firm value. A quantitative explanatory design was employed, analysing data from a census survey of 319 employees across nine fishing companies in Dobo, Aru Islands, conducted during the 2024 fiscal year. Analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) reveals that Blue Accounting positively and significantly influences Firm Value (? = 0.217), Sustainable Performance (? = 0.577), and Social Legitimacy (? = 0.659). Both mediators significantly enhance Firm Value. Specifically, Sustainable Performance partially mediates the Blue Accounting-Firm Value relationship (? = 0.144), and Social Legitimacy serves as the dominant mediating pathway (? = 0.274), indicating that legitimacy-building through transparent ocean-oriented accounting constitutes the most impactful value-creation mechanism. Fishing companies are advised to institutionalise Blue Accounting systems as a strategic tool to strengthen sustainability performance, build social legitimacy, and thereby enhance firm value through distinct mediating pathways. Policymakers should mandate sustainability disclosure for marine enterprises in ecologically sensitive island regions. This study provides the first empirical evidence of Blue Accounting’s effect on Firm Value through parallel mediation in Indonesian island fishery enterprises, extending Legitimacy Theory and the Natural Resource-Based View (NRBV) to the blue economy domain
Environmental, Social, and Governance (ESG) Controversy: Tinjauan Sistematis Determinan Tata Kelola dan Konsekuensi Korporasi Yolanda Pratami; Raja Ade Fitrasari Mochtar; Amir Hamzah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3528

Abstract

This study systematically synthesizes the literature on Environmental, Social, and Governance (ESG) controversy by examining its determinants, corporate consequences, thematic evolution, and emerging research directions. Using a Systematic Literature Review (SLR) approach based on PRISMA guidelines, this study analyzed 42 empirical articles indexed in the Scopus database and published between 2020 and 2026. Unlike previous ESG-related reviews that mainly focus on ESG performance and sustainability disclosure, this review specifically integrates the determinants and consequences of ESG controversy at the firm level within governance and sustainability contexts. The findings indicate that corporate governance mechanisms, firm characteristics, ESG disclosure practices, industry sensitivity, and institutional environments are the main factors influencing controversy exposure, with board independence, gender diversity, and ownership structure emerging as the most influential governance mechanisms. The review further reveals that controversy exposure generates multidimensional consequences, including lower financial performance and firm value, higher financial risk, reputational damage, and negative market reactions. The study contributes theoretically by providing an integrated understanding of how governance mechanisms and contextual factors shape sustainability-related corporate risks. This review also identifies research gaps related to measurement inconsistency, industry-specific contexts, and cross-country governance differences. However, this study is limited to Scopus-indexed empirical articles and may not fully capture findings from non-indexed literature. The findings provide practical implications for managers, investors, and policymakers in strengthening governance quality, improving ESG transparency, and mitigating sustainability-related risks.
Profitability, Asset Tangibility, and Liquidity on Capital Structure: The Moderating Role of Sales Growth Angelie Kinzana; Kusuma Indawati Halim
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3530

Abstract

This study examines the influence of profitability, asset tangibility, and liquidity on capital structure in energy sector firms listed on the Indonesia Stock Exchange from 2020 to 2024, with sales growth functioning as a moderating variable. This research is motivated by inconsistent findings in previous studies regarding the determinants of capital structure and the limited discussion on the moderating role of sales growth, particularly in the Indonesian energy sector. The sample consists of 280 firm-year observations selected using purposive sampling based on data availability criteria. This study employs panel data regression analysis to test the proposed hypotheses. The results show that profitability and liquidity have a negative and significant effect on capital structure, suggesting that organisations with a higher level of financial performance and stronger liquidity tend to rely less on debt financing. Asset tangibility is also found to have a negative and significant effect, suggesting that tangible assets are not used as the main consideration in determining leverage. Furthermore, the moderating analysis reveals that sales growth does not significantly moderate the relationship between profitability and capital structure nor between asset tangibility and capital structure. However, sales growth strengthens the negative effect of liquidity on capital structure. These findings provide stronger support for the Pecking Order Theory, emphasizing the importance of internal financing, while providing limited support for the Trade-Off Theory. This investigation contributes to the existing tissue of literature by emphasising the conditional role of sales growth and providing empirical evidence from the energy sector.
Fraud Star Model dan Peran Rapat Komite Audit dalam Mendeteksi Kecurangan Laporan Keuangan Andre Bayu Pratama; I Putu Gede Diatmika; Umi Nandiroh
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3531

Abstract

This study aims to detect financial statement fraud using the fraud star model comprising opportunity, pressure, rationalization, capability, and lack of integrity with audit committee meeting as a moderating variable. The population consists of all mining sector companies listed on the Indonesia Stock Exchange (IDX) during period 2020-2024. Purposive sampling was applied, yielding a final sample of 48 companies with 240 observations over five years. The research employs a quantitative method with associative approach. Data were sourced from company annual reports, and hypotheses were tested using multiple linear regression and Moderated Regression Analysis (MRA) with the aid of STATA 17. The results reveal that opportunity and capability has a significant negative effect on financial statement fraud. Pressure has a significant positive effect on financial statement fraud. Rationalization, and lack of integrity did not significant effect on financial statement fraud. Regarding moderation, audit committee meetings significant moderate the relationship between opportunity and pressure on financial statement fraud, but do not moderate the effect of rationalization, capability, and lack of integrity. This study concludes that fraud is most likely to occur when investor driven pressure leads management to exploit available opportunities, and that active audit committee oversight serves as an effective governance mechanism in curbing such behavior. These findings provide practical implications for regulators, investors, and governance practitioners in strengthening fraud prevention mechanisms in the mining sector.
Peran Good Corporate Governance dalam Hubungan Profitabilitas, Risiko, dan Ukuran Perusahaan terhadap ESG Mira Falatifah; Megawati Oktorina
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3536

Abstract

This study aims to examine the effect of internal company characteristics, namely profitability, company risk, and company size, on Environmental, Social, and Governance (ESG) performance, as well as the moderating role of Good Corporate Governance (GCG). ESG has become an important indicator of corporate sustainability and long-term business performance, particularly in emerging markets where companies are increasingly expected to adopt sustainable and transparent business practices. This research employs a quantitative approach using secondary panel data from companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2023 period. The data were collected from annual reports, sustainability reports, and the Refinitiv database, and analyzed using panel data regression with a fixed effect model and Moderated Regression Analysis (MRA). The findings indicate that profitability and company risk have a positive and significant effect on ESG performance, suggesting that companies with stronger financial capabilities and higher risk exposure tend to strengthen ESG implementation as part of their sustainability and risk management strategies. Meanwhile, company size does not significantly affect ESG performance, indicating that larger firms do not necessarily demonstrate better sustainability practices. The results also show that GCG significantly moderates the relationship between profitability and ESG as well as between company risk and ESG, but does not moderate the relationship between company size and ESG. These findings emphasize the importance of effective corporate governance in supporting sustainability strategies and improving ESG performance, particularly in the context of emerging markets such as Indonesia.
Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Kualitas Laba dengan Kualitas Audit sebagai Variabel Moderasi Ronaldus Agung; Fera Damayanti; Elok Heniwati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3537

Abstract

The purpose of this study is to investigate how audit quality moderates the effects of profitability, leverage, and liquidity on earnings quality. This study employs an associative method in conjunction with a quantitative approach. The study’s population consists of 38 companies that are listed in the healthcare sector on the Indonesia Stock Exchange between 2020 and 2024, and 10 companies that fit the requirements were found using purposive selection of the population. Secondary data from www.idx.co.id is the kind of data utilized, 50 information points were obtained using Eviews 12, the findings indicate that while leverage and liquidity have a significant negative impact. The impact of leverage and liquidity on earnings quality is strengthened by audit quality’s moderating influence, whereas the impact of profitability on earnings quality is weakened. It is anticipated that more factors, different companies, and more recent observation periods will be used in future studies.

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