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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 Pengungkapan ESG dan Leverage terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi Nandhita Putri; Ira Grania Mustika; Angga Permadi Karpriana
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.v10i4.3618

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and leverage on company financial performance, with company size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study uses a quantitative approach with panel data regression analysis using EViews software. The research sample was determined using a purposive sampling technique and obtained 25 companies with a total of 100 observation data. The research data were obtained from annual reports and corporate sustainability reports published on the company's official website and the Indonesia Stock Exchange. Financial performance was proxied using Return on Assets (ROA), leverage was measured using the Debt to Asset Ratio (DAR), while ESG disclosure was measured through content analysis based on Global Reporting Initiative (GRI) indicators. The results show that ESG disclosure has a positive and significant effect on company financial performance. This suggests that better ESG disclosure by a company increases investor confidence and the company's financial performance. Meanwhile, leverage has a negative and significant effect on company financial performance, which means that high debt usage can increase financial risk and reduce company profitability. Furthermore, company size did not moderate the effect of ESG on financial performance. However, company size did moderate the effect of leverage on financial performance. This finding indicates that increased ESG disclosure can boost investor confidence and company performance, while high levels of leverage can increase financial risk, leading to lower performance.
Profitabilitas sebagai Pemoderasi Determinan Nilai Perusahaan pada Perusahaan Farmasi BEI Tiara Effelina Putri; Syarif M. Helmi; Rudy Kurniawan
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.v10i4.3619

Abstract

This study aims to examine the effect of intellectual capital, capital intensity, and institutional ownership on firm value, with profitability as a moderating variable in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population of this study consisted of 15 pharmaceutical companies listed on the IDX. The sampling technique used was purposive sampling, resulting in 9 companies with a total of 45 observations. This research employed a quantitative approach with causal associative research design using secondary data obtained from annual reports, financial statements, and stock price data. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 13 software. The results indicate that intellectual capital, capital intensity, and institutional ownership do not have a significant effect on firm value. However, profitability is proven to strengthen the relationship between intellectual capital and firm value. Meanwhile, profitability is unable to moderate the relationship between capital intensity and firm value as well as institutional ownership and firm value. Simultaneously, all independent variables, profitability, and interaction variables significantly influence firm value. The study concludes that profitability plays an important role in strengthening the effectiveness of intellectual capital in increasing firm value in pharmaceutical companies, while capital intensity and institutional ownership have not optimally contributed to improving firm value during the research period.
Key Banking Risks Affecting The Financial Performance of Conventional Banks In Indonesia Muhammad Rida Abas; Bahtiar Usman; Hartini Hartini
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.v10i4.3620

Abstract

This study examines the effects of banking risks on the financial performance of conventional banks in Indonesia during the 2019–2024 period. Financial performance is measured using return on assets (ROA), return on equity (ROE), and net interest margin (NIM). The examined risk factors include credit risk, liquidity risk, capital risk, operational risk, leverage risk, market risk, macroeconomic risk, and bank size. This study employs a quantitative approach using panel data from 42 conventional banks, resulting in 252 observations selected through purposive sampling. Data were analyzed using panel data regression. The findings indicate that credit risk, cash-to-deposit ratio, operational risk, inflation, and exchange rates negatively affect financial performance. In contrast, capital adequacy, economic growth, bank size, and interest rates positively influence financial performance. Liquidity coverage ratio and leverage risk are found to have no significant effect. The results suggest that effective risk management, adequate capitalization, and favorable macroeconomic conditions are essential for improving bank profitability. This study contributes to the banking literature by providing comprehensive evidence on the simultaneous effects of multiple banking risks on financial performance in Indonesia and offers practical implications for bank managers, investors, and regulators.  
Implementasi Green Banking pada Bank Muamalat Indonesia KCU Banjarmasin Rizky Fadhillah; Titasya Tania Damayanti; Manik Mutiara Sadewa
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.v10i4.3623

Abstract

This research is motivated by the escalating issue of global warming, which demands the banking sector to contribute to environmental preservation through the concept of green banking. As a pioneer of Islamic banking within the First Movers on Sustainable Banking, Bank Muamalat Indonesia bears a moral responsibility to integrate environmental aspects into its operational activities. Therefore, the purpose of this study is to analyze in depth the implementation of green banking at PT Bank Muamalat Indonesia KCU Banjarmasin. The method used is descriptive qualitative, with the research scope focused on operational activities such as reducing paper usage, utilizing electronic transactions, and implementing eco-friendly policies at the research site. Informant selection was determined based on structural criteria of the highest position to ensure data validity, along with document samples in the form of bank internal regulations. Data were collected through non-participant observation for two months, in-depth interviews, and documentation, which were analyzed using six Green Coin Rating (GCR) indicators and validated through a supporting questionnaire regarding the building's physical condition. The results indicate that Bank Muamalat Indonesia KCU Banjarmasin has optimally implemented green banking in internal aspects, such as energy efficiency (carbon emission) and reducing paper usage. However, on the external aspect, the green investment and green rewards indicators have not been maximized because financing distribution is still dominated by the consumer sector and there is no formal incentive standard for eco-friendly customers. In conclusion, the implementation of green banking at the branch level heavily relies on the creativity of local management in optimizing existing facilities and technical policy support from the head office.
Board Characteristics and Financial Performance: Evidence from Consumer Non-Cyclicals Firms in Indonesia (2020-2024) Cindy Stevani Tanujaya; Farida Titik Kristanti
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.v10i4.3626

Abstract

A firm’s Financial performance serves as a primary metric for assessing its efficiency in leveraging assets to yield profits. Robust corporate governance is hypothesized to bolster this Financial performance by fostering superior oversight and facilitating strategic decision-making. This research investigates the impacts of board gender diversity, board independence, board size, and board meetings on the Financial performance of consumer non-cyclicals firms listed on the Indonesia Stock Exchange between 2020 and 2024, utilizing firm size as a control variable. The study gauges Financial performance via Return on Assets (ROA), employing a quantitative methodology grounded in multiple linear regression analysis. By utilizing purposive sampling, secondary data were extracted from annual reports, yielding a dataset of 27 firms totaling 135 observations, which were subsequently processed via EViews 13. The findings indicate that board gender diversity exerts a positive yet statistically insignificant influence on Financial performance. Conversely, both board independence and board size demonstrate positive and significant impacts, whereas board meetings show a negative and significant correlation with Financial performance. Furthermore, firm size is found to have a significant and positive effect on Financial performance. These findings indicate that independent oversight, board capacity, and firm size play important roles in enhancing financial performance, whereas gender diversity and meeting frequency alone are insufficient to significantly influence financial outcomes.
THE EFFECT OF CAPITAL STRUCTURE ON FIRM PERFORMANCE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE: EVIDENCE FROM CGPI-LISTED COMPANIES IN INDONESIA Rosita Asa Pertiwi; Imam Ghozali
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.v10i4.3629

Abstract

This study examines the effect of capital structure on firm performance and the moderating role of corporate governance. Firm performance is proxied by Return on Equity (ROE) and Tobin’s Q, while capital structure is measured using the Debt to Equity Ratio (DER). Corporate governance is represented by the Corporate Governance Perception Index (CGPI). The study employs a quantitative approach using purposive sampling on companies listed in the CGPI and the Indonesia Stock Exchange during the 2018–2022 period. Data were analyzed using multiple linear regression with moderation analysis (interaction effect) through SPSS 26. The findings indicate that capital structure does not have a significant effect on ROE and Tobin’s Q, suggesting that leverage decisions do not directly influence profitability or market valuation. Furthermore, corporate governance does not moderate the relationship between capital structure and ROE, indicating that governance mechanisms do not strengthen the impact of leverage on accounting-based performance. However, corporate governance significantly moderates the relationship between capital structure and Tobin’s Q, implying that strong governance enhances the positive perception of leverage in the market. These results highlight the importance of governance quality in shaping investor confidence and firm value. Keywords: capital structure, corporate governance, firm performance, tobin’s q
PENGARUH LEVERAGE, PROFITABILITAS, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Paula Ronauli Saragi; Muhsin Muhsin; Muhammad Fahmi
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.v10i4.3631

Abstract

Audit delay remains a problem on the Indonesia Stock Exchange, including in the consumer non-cyclicals sector, and the factors influencing it show inconsistent research results, thus further testing with a moderating role is needed. This study aims to examine the effect of leverage, profitability, and audit committee on audit delay as well as the moderating role of audit quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This research employs a quantitative approach using secondary data from annual reports. The sample was selected using purposive sampling with the criteria of companies that were consecutively listed, generated profits, and had complete data. The initial population comprised 132 companies, after which the selection process yielded 36 companies with 180 initial observations. Prior to analysis, outlier detection was performed using the casewise diagnostic method, removing observations with standardized residual (ZRESID) values greater than 3 or less than -3. This process resulted in 10 excluded observations, leaving 170 observations for analysis. Data analysis was conducted using panel data regression with the Random Effect Model after the Chow test, Hausman test, and Lagrange Multiplier test. The results show that leverage has a significant positive effect on audit delay, while profitability, audit committee, and audit quality have a significant negative effect. Audit quality moderates the effect of leverage and audit committee on audit delay in the hypothesized direction, but moderates profitability in the opposite direction (weakening), indicating that high-quality auditors tend to remain independent and are not influenced by the company's profit performance. Keywords: Agency Theory; Audit Committee; Audit Delay; Audit Quality; Consumer Non-Cyclicals; Leverage; Profitability; Signaling Theory
Manifestasi Patriotisme Keuangan dalam Peran Auditor Internal Pemerintah: Tinjauan Literatur Sistematis Ismah Zainunnisa Santika; Indrawati Yuhertiana; Gideon Setyo Budiwitjaksono
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.v10i4.3641

Abstract

Patriotisme keuangan muncul sebagai konstruk dalam literatur ekonomi-politik dan dikonseptualisasikan sebagai perilaku finansial multi-level yang menyelaraskan kepentingan keuangan pribadi dengan kepentingan negara pada tingkat otoritas publik, sektor bisnis, dan rumah tangga. Auditor internal pemerintah menempati posisi strategis dalam pengamanan keuangan negara melalui audit, evaluasi pengendalian internal, serta pencegahan fraud. Akan tetapi, literatur tentang patriotisme keuangan dan literatur tentang peran auditor internal pemerintah berkembang dalam ranah akademik yang terpisah. Kajian literatur sistematis ini bertujuan memetakan literatur terdahulu pada kedua bidang serta mengidentifikasi titik temu di antara keduanya. Tinjauan literatur sistematis dilakukan terhadap 31 artikel yang terbit dalam rentang tahun 2021 – 2026 yang ditelusuri dari empat basis data publikasi akademik serta dilengkapi dengan pencarian sitasi dari platform penerbit jurnal. Literatur dianalisis melalui analisis konten pada klaster literatur serta melalui analisis bibliometrik. Hasil penelitian mengungkapkan tiga perspektif konseptualisasi patriotisme keuangan, paradigma peran auditor internal dari watchdog hingga trusted advisor, serta sepuluh rumusan hubungan konseptual kedua bidang. Penelitian ini memberikan kontribusi berupa kerangka konseptual yang menjembatani patriotisme keuangan dan peran auditor internal pemerintah serta mengartikulasikan manifestasi patriotisme keuangan melalui tiga jalur, yaitu motivasi, praktik, dan dampak.
Digital Transformation and Banking Profitability: The Mediating Role of Operational Efficiency Banafsa Ayudyanita; Dwi Ratmono
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.v10i4.3657

Abstract

This study empirically examines how digital transformation influences bank profitability, with operational efficiency as a mediating variable, in commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The rapid expansion of digital banking and increasing competition from fintech companies have encouraged banks to intensify technology investments, raising questions regarding whether digitalization improves profitability directly or through operational efficiency gains. Therefore, this study aims to analyze both the direct and indirect effects of digital transformation on bank profitability. Using purposive sampling, 31 banks were selected, resulting in 155 panel data observations across five years. The analysis employed panel data regression in EViews 13 while a cluster bootstrap approach with 5.000 replications was applied to evaluate the mediating effect. The findings indicate that digital transformation has a positive and significant direct effect on profitability (ROA). However, digital transformation does not significantly affect operational efficiency (BOPO), while BOPO negatively and significantly affects ROA. Furthermore, the bootstrap test confirms that operational efficiency does not mediate the relationship between digital transformation and profitability. These findings suggest that digitalization primarily enhances bank profitability through revenue expansion rather than cost efficiency.
ESG and Financial Risk: Does AI Innovation Strengthen the Relationship? Isnaini Nuzula Agustin; Windi Riris Lubis; Badriatul Mawadah
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.v10i4.3658

Abstract

This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance on a firm’s financial risk and to explore the moderating role of Artificial intelligence (AI) innovation. This research uses a quantitative approach with secondary data from Indonesia companies listed on Indonesia Stock Exchange for the period 2018 – 2024, resulting in 340 observations. The firm financial risk is measured using Altman Z-Score and Zmijewski X-Score, while the analysis is conducted using panel regression with fixed effects. The results show that ESG performance does not have a significant effect on financial stability as measured by Z-Score, suggesting that the financial benefits of implementing ESG might not be immediately visible in the short-term. However, ESG significantly reduces financial distress risk as measured by the X-Score, indicating that stronger ESG practices increase financial resilience. AI innovation contributes to improving financial outcomes, but does not consistently strengthen them. Overall, this study concludes that ESG performance supported by AI innovation has the potential to lower financial distress. This study contributes to the growing sustainability finance literature by providing empirical evidence from an emerging market on how ESG performance and AI innovation jointly influence firm financial risk.

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