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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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Tax Avoidance pada Industri Batu Bara: Peran Kompensasi Manajemen, Kepemilikan Institusional, dan Profitabilitas CAHAYA GITA SAFITRI; NADYA EKA PUTRI; GITA DESYANA
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.v10i4.3749

Abstract

This study aims to obtain empirical evidence regarding the effect of management compensation, institutional ownership, and profitability on tax avoidance among coal industry companies listed on the Indonesia Stock Exchange during the 2021-2024 period. This study is motivated by inconsistencies in previous research findings regarding factors influencing tax avoidance, particularly in the coal industry which has relatively complex tax characteristics including royalties, export taxes, and various tax facilities that could potentially serve as loopholes for tax avoidance practices. The population consisted of 46 coal industry companies listed on the Indonesia Stock Exchange. Using purposive sampling, 24 companies with 96 observations were selected, and after eliminating 7 outliers using casewise diagnostics, 89 observations were used in the analysis. This study employed a quantitative approach using secondary data from annual reports and financial statements. Data analysis was conducted using descriptive statistics and multiple linear regression with SPSS version 27, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation, followed by hypothesis testing through coefficient of determination (R2), simultaneous test (F-test), and partial test (t-test). The results indicate that management compensation has a negative effect on tax avoidance, institutional ownership has a negative effect on tax avoidance, while profitability has no significant effect on tax avoidance. This study concludes that management compensation and institutional ownership play a role in suppressing corporate tax avoidance practices, while profitability is not proven to be a driving factor of tax avoidance in the coal industry in Indonesia.
Mitigating Data Errors and Administrative Costs through Coretax: A Qualitative Case Study of SMEs Latifa Rania; Driana Leniwati; Nazaruddin Malik
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.v10i4.3750

Abstract

This study examines the operational role of the Coretax System in mitigating data error risks and improving administrative cost efficiency among Small and Medium Enterprises (SMEs). Background: early implementation of Coretax in Indonesia revealed technical obstacles that potentially caused data inaccuracies and administrative difficulties for SME taxpayers. Objectives: this study analyzes how Coretax operates to reduce data errors and compliance costs, combining the Technology Acceptance Model (TAM) and Compliance Cost Theory in a single qualitative framework. Methods: a descriptive qualitative case study was conducted with 10 informants (SME owners, tax officers, and IT officers) at KPP Pratama Malang, using semi-structured interviews, observation, and documentation, analyzed through the interactive model of Miles et al. (2014). Results: three main themes emerged data error mitigation, administrative efficiency, and compliance cost efficiency supported by 10 informants across 12 coded statements. Coretax was perceived as useful and easy to use (TAM), while reducing direct, time, labor, and error costs (Compliance Cost Theory). Conclusions: this study extends the application of TAM and Compliance Cost Theory by integrating both frameworks to explain how a single digital tax platform simultaneously functions as a risk-mitigation and cost-efficiency mechanism for SMEs a combination not yet examined in prior Coretax studies, which have applied TAM and compliance-cost perspectives separately.
Profitabilitas sebagai Moderating Pengaruh Kinerja ESG, Green Innovation (Dummy ISO 14001), CSR Disclosure, dan Good Corporate Governance Terhadap Nilai Perusahaan Sektor Barang Baku 2020–2024: Studi Empiris pada perusahaan sektor barang baku tahun 2020-2024 Safitri Safitri; Ela Widasari; Sri Intan Purnama
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

Abstract

Firm value is an important indicator for investors in making investment decisions. In Indonesia's basic materials sector, firm value is influenced by various fundamental and non-financial factors. This study aims to analyze the effect of ESG (Environmental, Social, Governance) performance, Green Innovation (Dummy ISO 14001), CSR Disclosure, and Good Corporate Governance on firm value, with profitability as a moderating variable in the basic materials sector for the period 2020-2024. This study employs a quantitative approach with panel data from 45 basic materials sector companies listed on the IDX from 2020 to 2024. Analysis was conducted using Moderated Regression Analysis (MRA) with EViews 12 software. The results show that ESG performance, Green Innovation (Dummy ISO 14001), and GCG have a significant positive effect on firm value, while CSR Disclosure has no significant effect. Profitability (ROA) is proven to moderate the effect of ESG and GCG on firm value. This study contributes to the ESG literature by separating environmental-governance performance from CSR disclosure, examining the moderating role of profitability, and focusing on the post-pandemic basic materials sector in Indonesia, which faces substantial environmental and sustainability pressures.
Analisis Hubungan Akuntansi Hijau dan Intensitas Modal Terhadap Kinerja Keuangan Widya Putri; Eddy Winarso
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.v10i4.3773

Abstract

This study investigates how green accounting and capital intensity influence financial performance among companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. Return on Assets (ROA) was employed as a proxy to measure financial performance. A purposive sampling technique was applied, yielding 88 observations that satisfied the established criteria. The study utilizes a quantitative approach through multiple linear regression analysis, drawing on secondary data comprising financial reports and sustainability reports of the observed companies. Empirical findings reveal that green accounting does not exert a significant effect on financial performance, whereas capital intensity demonstrates a significant negative effect. Simultaneously, both variables collectively influence financial performance. This study offers a contribution by integrating sustainability disclosure based on environmental cost index and capital intensity based on fixed assets within a unified model, particularly in a sector characterized by high capital demands and substantial environmental exposure. The findings suggest that fixed assets tend to dominate financial performance negatively, while the financial impact of green accounting has yet to be reflected in short-term performance outcomes.
Artificial Intelligence Technologies and Audit Quality: The Moderating Role of Predictive Analytics Febi Marleni Yusup; Atta Putra Harjanto
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.v10i4.3774

Abstract

This study examines the effects of artificial intelligence (AI) technologies on audit quality and investigates whether predictive analytics strengthens these relationships. The study focuses on auditors working in Public Accounting Firms (KAP) in DKI Jakarta. Using purposive sampling, 481 auditors participated in the survey. A quantitative approach was employed, with primary data collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. The results show that machine learning, deep learning, natural language processing (NLP), data mining, and robotic process automation (RPA) have positive and significant effects on audit quality. The structural model explains 61.0% of the variance in audit quality (R² = 0.610), indicating moderate explanatory power. Among the AI technologies, NLP has the strongest effect on audit quality (? = 0.277, p < 0.001). Predictive analytics significantly strengthens the effects of machine learning, deep learning, NLP, and data mining, but its moderating effect on the relationship between RPA and audit quality is not significant.The novelty of this study lies in examining multiple AI technologies, with predictive analytics as a moderating variable, within a single framework. The findings extend Agency Theory and the Technology Acceptance Model (TAM) by demonstrating how predictive analytics enhances the effectiveness of AI technologies in improving audit quality. This study contributes to the AI auditing literature by providing empirical evidence of the complementary role of predictive analytics in strengthening AI's impact on audit quality. The findings are limited to auditors in DKI Jakarta, which may restrict their generalizability.
Antara Transparansi dan Manipulasi: Peran Fraud Pentagon dan Sustainability Disclosure dalam Financial Statement Fraud Chrisnando Marshall Tambunan; Wukuf Dilva Rafa; Syarif M.Helmi
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.v10i4.3779

Abstract

To understand what drives financial statement fraud, this study analyzes the Fraud Pentagon elements within 18 transportation and logistics companies listed on the Indonesia Stock Exchange (2020–2024), positioning sustainability disclosure as a potential moderator. By evaluating 90 firm-year observations through Moderated Regression Analysis (MRA) and measuring fraud with the modified six-ratio Beneish M-Score, the findings reveal that only opportunity (p = 0.0422) and executive arrogance (p = 0.0010) directly trigger fraudulent reporting. Meanwhile, pressure, rationalization, competence, and sustainability disclosure alone do not show direct significant effects. Interestingly, rather than acting as a universal safeguard, sustainability disclosure specifically functions as a governance mechanism that successfully constrains the negative impact of executive arrogance on fraud (p = 0.0014). The data also indicates no meaningful differences in financial pressure, fraud incidence, or sustainability practices when comparing the COVID-19 era to the post-pandemic phase. Ultimately, by integrating ESG reporting into the Fraud Pentagon during an economic transition, this research highlights that corporate transparency is a targeted accountability tool rather than a blanket cure for all fraud risks.
The Accountant Shortage: Apakah Melalui Persepsi Prospek Karier dapat Menarik Minat Mahasiswa Menjadi Auditor? Nabila Putri Dianty; Djunita Permata Indah; Nella Yantiana
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.v10i4.3784

Abstract

The global crisis of accounting and auditing professionals, known as The Accountant Shortage, has become increasingly alarming in Indonesia, particularly in non-Java regions such as West Kalimantan, which has only seven active public accountants, making accounting students' interest in pursuing auditor careers a critical factor in professional regeneration. This study aims to analyze the effect of motivation and work-life balance perception on career interest as an auditor, with career prospect perception as a mediating variable, among accounting students in Pontianak City. This study employs a quantitative approach using Partial Least Square-Structural Equation Modeling (PLS-SEM) through SmartPLS 4, with data collected via questionnaire from 173 respondents across five universities in Pontianak City using purposive sampling. The results reveal that motivation has a positive and significant effect on career prospect perception (? = 0.387; p = 0.000) and on auditor career interest (? = 0.721; p = 0.000). Work-life balance perception has a positive and significant effect on career prospect perception (? = 0.337; p = 0.000), but does not significantly affect career interest (? = ?0.057; p = 0.322). Career prospect perception does not significantly influence career interest (p = 0.644) and fails to mediate either relationship, evidenced further by effect sizes (f²) of 0.005 and 0.001 respectively. These findings indicate that motivation is the dominant factor shaping auditor career interest, and that the auditor profession in West Kalimantan tends to be chosen based on intrinsic drive and professional identity rather than purely economic considerations, offering practical implications for educational institutions and stakeholders in addressing The Accountant Shortage.   
Pengaruh Struktur Modal, Sales Growth terhadap Financial Distress dengan Ukuran Perusahaan sebagai Variabel Moderasi Nadia Riski Safitri; Luckman Ibrahim
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.v10i4.3789

Abstract

This study aims to analyze the extent to which capital structure and sales growth influence financial distress, firm size moderates this relationship among industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The initial study population comprised 67 companies in this sector. After screening based on sample selection criteria, 33 companies that met the criteria were identified, resulting in 165 observations. This study employs a quantitative approach using secondary data. The relationships among variables were tested using panel data analysis, and moderation effects were tested using Eviews 13 software. The results of the analysis indicate that capital structure has no effect on financial distress, while sales growth has a positive effect on financial distress, and firm size has a negative effect on financial distress. The results of the moderation test show that firm size does not moderate the relationship between capital structure on financial distress but strengthens the effect of sales growth on financial distress. These findings provide empirical evidence regarding the factors influencing financial distress in companies in the industrial sector in Indonesia during the study period.
Deteksi Greenwashing dalam Pengungkapan ESG: Analisis Berbasis NLP pada Perusahaan Perkebunan Kelapa Sawit Rinaldi Sinaga; Enny Susilowati Mardjono; Nila Tristiarini
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.v10i4.3790

Abstract

The rapid expansion of corporate sustainability reporting in the palm oil sector has intensified demands for transparency, however, while simultaneously raising concerns about greenwashing driven by selective narrative disclosure. This study examines the credibility of Environmental, Social, and Governance (ESG) communication by comparing corporate sustainability reports with external media coverage across 198 palm oil plantation companies operating in eight major producing countries Indonesia, Malaysia, Thailand, Colombia, Nigeria, Papua New Guinea, Guatemala, and Honduras for the year 2025. Employing Natural Language Processing (NLP) techniques, the study constructs a Greenwashing Severity Index (GSI) that measures the divergence between corporate ESG self-representation and independent external narratives drawn from news media coverage and NGO reports. The index integrates ESG-specific focus measures, sentiment analysis, TF-IDF word weighting, and topic modelling to quantify imbalances in ESG communication. Findings reveal moderate yet widespread greenwashing across countries, company types, and plantation sizes, with substantial heterogeneity linked to regulatory maturity, certification adoption (RSPO, ISPO, MSPO), and stakeholder oversight. Greater narrative alignment is observed among RSPO-certified companies and exchange-listed plantation groups. Propensity score matching analysis further indicates that companies exhibiting unbalanced emphasis across ESG dimensions display significantly higher GSI values, consistent with strategic disclosure behaviour. Overall, findings suggest that formal transparency alone is insufficient to ensure credible ESG communication in the global palm oil industry.
Perspektif Teori Agensi: Tax Avoidance pada Sektor Barang Konsumen Primer Periode 2022-2025 Rossa Amalia; Amanah Hijriah
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.v10i4.3795

Abstract

Taxes are a crucial source of state revenue for national development and the provision of public services. Tax revenues not only reflect taxpayer compliance but also serve as a benchmark for the state's ability to regulate economic activity, maintain economic stability, and improve public welfare. However, efforts to optimize tax revenues still face various obstacles, one of which is tax avoidance. Previous research on the effect of profitability, sales growth, and capital intensity on tax avoidance has shown inconsistent results, so it cannot be adequately explained whether this inconsistency is caused by differences in industry context or observation period. This study examines the influence of several factors that can encourage companies to engage in tax avoidance, such as profitability, sales growth, and capital intensity. The method used in this research is quantitative. The population in this study includes primary consumer goods companies listed on the Indonesia Stock Exchange from 2022 to 2025. A purposive sampling technique was used to select 48 companies, which were then analyzed using SPSS 27. The results of the analysis indicate that profitability, individually, has a positive effect on tax avoidance, while sales growth and capital intensity have no effect on tax avoidance. Simultaneously, these three variables influence tax avoidance. This research contributes to the literature on tax avoidance by providing empirical evidence from a specific sector, thus explaining the discrepancies between previous studies.

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