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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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Peran Environmental, Social, and Governance (ESG) terhadap Tax Avoidance dengan Board Gender Diversity sebagai Variabel Pemoderasi Pande Kadek Vina Febrianti; Yuniarwati Yuniarwati
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.v10i4.3538

Abstract

This study is intended to investigate and evaluate the influence of Environmental, Social, and Governance (ESG) principles on tax avoidance practices among companies operating in the coal production sub-industry within the energy sector that are listed on the Indonesia Stock Exchange, covering the observation period from 2022 to 2024, while also taking into account the role of board-level gender diversity as a moderating variable in that relationship. This study is driven by the critical role that tax revenues play in supporting government financing, alongside the persistent indications of tax avoidance behavior, particularly within sectors that make substantial contributions to corporate income tax receipts. Simultaneously, the growing emphasis on ESG principles has encouraged corporations to operate with greater transparency and accountability across all aspects of their business conduct, including matters related to taxation. Furthermore, the presence of gender diversity within a company's board of directors is regarded as a factor capable of elevating the quality of both decision-making processes and supervisory functions, which in turn may have a meaningful bearing on a company's inclination to engage in tax avoidance practices. Panel data regression analysis was employed in this study with support from Stata to evaluate the association among variables, including the influence of the moderating variable on the proposed relationship under study. Overall, the results indicate that although ESG does not directly affect tax avoidance, the presence of women on the board of directors significantly alters the relationship by weakening the effect of ESG on tax avoidance practices
Market Performance dalam Perspektif ESG, Investment Opportunity Set dan Financial Risk: Peran Moderasi Board Size Retno Wulandari; Jaka Waskito; Yuni Utami
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.v10i4.3543

Abstract

This study examines the effects of ESG Disclosure, Investment Opportunity Set (IOS), and Financial Risk on Market Performance, as well as the moderating role of Board Size in Indonesian ESG-oriented firms. The study contributes to the literature by integrating sustainability disclosure, growth opportunities, and financial risk within a single framework while comparing firms listed in the SRI-KEHATI and SMINFRA18 indices, which represent sustainability-driven and infrastructure-based investment markets. Using a quantitative approach, this study analyzes 84 firm-year observations from 21 companies during the 2021–2024 period. Panel data regression with the Random Effects Model (REM) and robust standard errors is employed for hypothesis testing. The results indicate that ESG Disclosure and Financial Risk do not significantly affect Market Performance, whereas Investment Opportunity Set has a positive effect on Market Performance. Board Size does not moderate the relationship between ESG Disclosure and Market Performance but strengthens the effects of Investment Opportunity Set and Financial Risk on Market Performance. The findings extend signaling theory and stakeholder theory by demonstrating that market participants place greater emphasis on growth opportunities and governance mechanisms than sustainability disclosure alone. Practically, the study highlights the importance of effective board oversight in enhancing market valuation through investment and risk management decisions.
Climate Change , CO? , and Macroeconomic Stability Nexus: An Economic Growth Analysis in BRICS Economies Achmad Budi Susetyo; Fitria Idham Chalid; Enni Endriyati
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.v10i4.3544

Abstract

This study aims to explore the long- and short-term impacts of macroeconomic factors, Climate Change,  and CO?  emissions on the Economic Growth of BRICS member states during 2002–2023. This study employs a quantitative approach using an ex post facto model. Furthermore, the population consists of the 5 original BRICS member states, with a non-probability sampling technique, namely exhaustive sampling. Consequently, based on the sampling technique applied, five key BRICS member states were selected as the sample, comprising 110 observations. Data analysis was conducted using the PMG ARDL-Panel model. The results indicate that the variables CO? , Foreign Direct Investment (FDI), and Inflation do not have a significant effect. Meanwhile, the variables Climate Change  and Trade openness (TO) have a significant effect in the long run.  In the short term, inflation was found to have a significant effect in Russia but not in the other four countries; conversely, trade openness was significant only in Brazil and not in the other four countries. Based on this analysis, there are significant differences in the variables between the long- and short-term models. This phenomenon implies that macroeconomic conditions, proxied through inflation, trade openness, and Foreign direct investment, as well as Climate Change, proxied through maximum surface temperature (TSMAX) and CO? emissions, exert differing effects over time on Economic Growth in the BRICS member states.
Oil Price Shocks and Fiscal Resilience: The Role of Sovereign Bonds in Mitigating Budget Deficits Rachmawaty Rachmawaty
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.v10i4.3548

Abstract

This study examines the impact of sovereign bonds on Indonesia’s budget deficit, with global crude oil prices acting as a moderating variable, to understand fiscal resilience during periods of oil price volatility. The novelty of this study lies in the integration of sovereign bond financing and oil price shocks within a moderating framework, providing a more comprehensive explanation of budget deficit dynamics in an oil-importing emerging economy. Using Moderating Regression Analysis (MRA), quarterly data from 2010–2025 were analyzed. The results indicate that sovereign bonds have a positive and significant effect on the budget deficit (? = 1.384; p < 0.001), while crude oil prices alone do not significantly affect the deficit (? = 1.124; p = 0.580). However, the interaction between sovereign bonds and crude oil prices is statistically significant (? = -1.111; p = 0.012), confirming the moderating role of oil prices. The overall model is significant (F = 15.836; p < 0.001) and explains 79.4% of the variation in Indonesia’s budget deficit (R² = 0.794). These findings suggest that sovereign bonds are an important fiscal instrument for managing budget deficits, while fluctuations in crude oil prices significantly influence their effectiveness. The study contributes to the literature by providing empirical evidence on the interaction between sovereign debt instruments and external energy shocks in shaping fiscal resilience and sustainable debt management.
Optimalisasi Kinerja Keuangan UMKM Medan Dimoderasi Tingkat Pendidikan Erny Luxy D Purba; Khairunnisa Harahap; La Ane
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.v10i4.3555

Abstract

Competitive challenges require MSMEs to enhance financial literacy, utilize formal financial services, implement digital marketing strategies, and adopt cashless payments to improve financial performance. This study aims to analyze the influence of financial literacy, financial inclusion, digital marketing strategies, and cashless payment usage on the financial performance of MSMEs, while also examining the moderating role of education level. This quantitative research employs an explanatory approach, collecting primary data through questionnaires distributed to 315 MSME actors across 21 sub-districts in Medan City, yielding 260 valid and processable responses. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3.0 software. The findings reveal that financial literacy and cashless payments have a positive and significant effect on MSME financial performance, whereas financial inclusion and digital marketing strategies exhibit a negative effect. Education level does not significantly moderate the relationships between any of the four variables and MSME financial performance. The novelty of this research lies in its simultaneous integration of four key variables into a unified model with education level as a moderating variable in the context of MSMEs in Medan City, providing fresh empirical evidence following the implementation of QRIS and the acceleration of economic digitalization initiated by Bank Indonesia.
Determinants of Sustainable MSME Financing by Banks Deni Ramdani; Shintya Novita Rahmawati; Affix Mareta; Alex Johanes Simamora; Wildan Yudhanto
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.v10i4.3560

Abstract

Sustainable financing for micro, small, and medium enterprises (MSMEs) has become an important strategy to support economic growth and sustainable development in Indonesia. However, limited studies examine how bank characteristics influence sustainable MSME financing. This study investigates the effects of financial integrity, bank reputation, and sustainability mechanisms on sustainable MSME financing by banks in Indonesia. This study employs a quantitative approach using panel data from 47 banking companies listed on the Indonesia Stock Exchange during 2021–2024, resulting in 187 observations. Data were analyzed using fixed-effect regression and robustness testing with two-stage least squares (2SLS). The findings show that financial integrity, bank reputation, and sustainability mechanisms positively and significantly affect sustainable MSME financing. Sustainability mechanisms become the most dominant determinant, indicating that ESG-oriented governance strengthens banks’ capacity to distribute sustainable financing. The robustness test confirms that the results remain consistent after controlling for potential endogeneity problems. Theoretically, it integrates signaling theory into sustainable MSME financing by positioning banks as signal providers through financial integrity, reputation, and sustainability governance. Methodologically, it uses bank-level objective data from financial reports, annual reports, sustainability reports, and reputation indicators, rather than relying on MSMEs’ survey-based perceptions. Contextually, it highlights sustainability governance as a determinant of sustainable MSME financing in an emerging market where MSMEs play a central role in economic development. Therefore, this study advances the literature by showing that sustainable MSME financing is shaped not only by MSMEs’ characteristics or financing demand, but also by credible signals and governance mechanisms provided by banks.
Pengaruh Pertumbuhan Ekonomi, Inflasi, REER, dan EAR terhadap PPh Riil Nonmigas Indonesia: Analisis ARDL-ECM Nifail Al Ahza; Primandita Fitriandi
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.v10i4.3562

Abstract

Non-oil and gas income tax (PPh nonmigas) accounts for the largest share of Indonesia's tax revenue, making it a critical pillar of state fiscal capacity. However, its performance is empirically vulnerable to macroeconomic shocks, yet most prior studies employed static regression methods incapable of distinguishing short-run from long-run dynamics. This study aims to analyze the effect of economic growth (GRWTH), inflation (INF), real effective exchange rate (REER), and real effective annual rate (EAR) on Indonesia's real PPh nonmigas revenue using annual time-series data for 1984–2025. The Autoregressive Distributed Lag–Error Correction Model (ARDL-ECM) is employed to simultaneously identify short-run and long-run relationships, supported by causality validation through VAR Toda-Yamamoto. The bounds test confirms cointegration with an F-statistic of 19.2495, exceeding the 1% critical value. In the long run, economic growth exerts a significant positive effect (coefficient 11.3951), inflation a significant negative effect (coefficient ?8.4082), and REER a significant negative effect (coefficient ?3.2950), while EAR remains insignificant. In the short run, only the first lag of inflation is significantly positive, reflecting the Olivera-Tanzi mechanism. The ECT coefficient of ?0.2175 indicates a 21.75% annual adjustment toward equilibrium. The Toda-Yamamoto test confirms the absence of reverse causality, validating estimates as free from simultaneity bias. These findings affirm that policies promoting quality growth, maintaining low and stable inflation, and managing a competitive REER constitute the three main pillars in ensuring the sustainability of Indonesia's real non-oil and gas income tax revenue.
Pengaruh Literasi Keuangan, Inovasi dan Fintech terhadap Kinerja UMKM: Perspektif Financial Empowerment Najmah Shafiatha Arindea; Indah Kurniawati
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.v10i4.3565

Abstract

The rapid advancement of digital technology has precipitated substantial shifts in how small and medium enterprises (SMEs) manage their day-to-day operations, particularly across three critical dimensions: financial oversight, refinement of business procedures, and the integration of technology-driven financial solutions commonly termed fintech. This investigation adopts a financial empowerment framework that synthesizes three prominent theoretical perspectives: Resource-Based View (RBV), Theory of Planned Behavior (TPB), and Technology Acceptance Model (TAM). The primary objective of this study is to assess the impact of financial literacy, innovative capacity, and fintech adoption on the overall performance of SMEs operating within Tanjungpandan District, Belitung Regency. This study implemented a quantitative research design utilizing purposive sampling methodology. A total of 121 participants were recruited based on predetermined eligibility criteria, including active engagement in financial decision-making processes, demonstrable familiarity with fintech platforms, and prior involvement in executing business innovations. The appropriate sample dimension was established through application of the Slovin formula. Data gathering was conducted via structured survey instruments, while analytical procedures incorporated descriptive statistical techniques, evaluation of measurement validity and reliability, diagnostic assessments of classical regression assumptions, and multivariate regression modeling utilizing SPSS statistical platform. The empirical findings reveal that financial literacy, innovation capability, and fintech adoption each demonstrate statistically significant positive relationships with MSME performance indicators. Further examination identified financial literacy as the most influential predictor, implying that enhancing financial cognitive capabilities can substantially optimize operational efficiency while strengthening strategic planning among MSMEs in Tanjungpandan. The adjusted coefficient of determination (Adjusted R²) of 49.1% signifies that collectively, these three variables account for nearly half of the variation observed in MSME performance outcomes..
Pengaruh Komite Audit, Audit Tenure, dan Reputasi Kantor Akuntan Publik terhadap Kualitas Audit (Studi Empiris pada Perusahaan Sektor Infrastructures yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024) Suci Azhari; Riska Natariasari; Yuneita Anisma
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.v10i4.3567

Abstract

This study aims to analyze the effect of the audit committee, audit tenure, and the reputation of Public Accounting Firms (PAF) on audit quality in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using panel data regression analysis. The study uses secondary data obtained from companies’ annual reports, with the sample selected through purposive sampling. The results indicate that the audit committee has a significant effect on audit quality, suggesting that the effectiveness of the audit committee as a monitoring mechanism can enhance audit quality. Audit tenure also has an effect on audit quality, indicating that the length of the audit engagement between the auditor and the client within the same Public Accounting Firm can influence the auditor’s understanding of the company’s condition as well as independence in conducting the audit. Furthermore, the reputation of the Public Accounting Firm affects audit quality, as firms with strong reputations tend to deliver higher-quality audits. This study provides implications for companies and auditors in improving audit quality through strengthening the role of the audit committee, managing audit tenure optimally, and selecting reputable Public Accounting Firms.
Good Governance, Komitmen Pegawai, dan Kinerja Aparatur Sektor Publik: Peran Moderasi Pengendalian Internal pada BKAD Kabupaten Muna Barat La Ode Suharman; Muntu Abdullah; Nur Asni
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.v10i4.3579

Abstract

This study aims to determine and analyze the influence of good governance and employee commitment on employee performance and to examine the role of internal control in moderating (strengthening) this relationship. The population in this study was all 85 employees at the Regional Finance and Asset Agency of West Muna Regency. The sampling technique used was the census or total sampling method. This study employed a quantitative approach with primary data through questionnaires. Data analysis was conducted using Partial Least Squares (PLS) including Outer and Inner Models. The results showed that partially, good governance, employee commitment, and internal control had a positive and significant effect on employee performance. Furthermore, internal control was proven to significantly strengthen the influence of good governance and employee commitment on employee performance. These variables simultaneously explained 58,2% of the variation in employee performance. Conclusion: The effective implementation of good governance principles and strong employee commitment can create a professional work environment that increases employee productivity and performance. This impact is more optimal when supported by strong internal control as a consistent oversight mechanism in daily organizational activities. The contribution of this research lies in testing internal control as a moderating mechanism in the relationship between governance, employee commitment, and apparatus performance in regional financial organizations.

Page 168 of 176 | Total Record : 1752

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