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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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Determinants of Firm Value in ESG-Based Mining and Energy Companies: Evidence from Indonesia Naisya Azria Silalahi; Wiwin Aminah
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.v10i4.3804

Abstract

This study examines the effect of ESG performance, profitability, and sales growth on firm value in ESG-based mining and energy companies listed on the Indonesia Stock Exchange during 2021–2024. The mining and energy sector represents an environmentally sensitive and high-carbon industry that faces increasing pressure from sustainability issues, energy transition, and post-pandemic market dynamics. However, empirical evidence on ESG-rated mining and energy firms in emerging markets remains limited. Firm value is proxied by price-to-book value, ESG performance is measured using Refinitiv ESG Score, profitability is measured by return on assets, and sales growth is measured by annual sales growth. This study uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, Refinitiv, and Indonesia Stock Exchange publications. The sample consists of 13 companies with 51 firm-year observations selected using purposive sampling. Panel data regression using EViews 13  was applied after model selection and classical assumption testing. The findings show that ESG performance, profitability, and sales growth simultaneously affect firm value. Partially, ESG performance and profitability do not significantly affect firm value, while sales growth has a positive and significant effect. These findings indicate that investors in Indonesia’s mining and energy sector respond more strongly to sales growth as a signal of business prospects than to ESG performance and profitability. This study contributes by providing panel evidence using Refinitiv ESG scores in environmentally sensitive industries within an emerging market context.
Pengaruh Board Size, Board Tenure, Independent Commissioners dan Audit Committee terhadap ESG Score LQ45 Nur Tashkira Sahrir; Wiwin Aminah
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.v10i4.3805

Abstract

This study examines the effect of board size, board tenure, independent commissioners, and audit committee on ESG Score among LQ45 companies listed on the Indonesia Stock Exchange during 2020-2024. The research is motivated by the increasing relevance of Environmental, Social, and Governance (ESG) information in capital-market decision making and the wide variation of ESG Score among highly liquid and large-capitalization firms. The population consists of 71 LQ45 constituent companies observed during the study period. Using purposive sampling, 24 companies met the criteria of consistently publishing annual reports and having complete ESG Score data from Refinitiv/LSEG, producing 120 firm-year observations. This study applies a quantitative causal-associative approach using secondary data obtained from annual reports, sustainability reports, and Refinitiv/LSEG. Data were analyzed using panel data regression with EViews 12 after model selection and classical assumption testing. The Chow and Hausman tests indicate that the Fixed Effect Model is the most appropriate model. The results show that board size, board tenure, independent commissioners, and audit committee simultaneously have a significant effect on ESG Score. Partially, board tenure has a positive and significant effect on ESG Score, while board size, independent commissioners, and audit committee have no significant effect. The adjusted R-squared value of 0.882250 indicates that 88.23% of ESG Score variation is explained by the model. The findings imply that accumulated board experience is more relevant than the mere number of governance organs in strengthening corporate ESG score.
Pengaruh Leverage, Intellectual capital, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020–2024 Dea Arilya Amanda; Ruri Octari Dinata
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.v10i4.3807

Abstract

The integrity of financial statements is an essential component of financial reporting, as it confirms the accuracy of the data on which creditors, investors, regulatory authorities, and other stakeholders rely when making financial decisions. Since mining companies face high business risks, complex operational processes, fluctuating commodity prices, and stringent requirements for transparency and oversight, this issue is especially relevant to mining sector. Objective of this study is to examine the extent to which integrity of financial statements of companies listed on Bursa Efek Indonesia from 2020 to 2024 is influenced by debt, intellectual capital, executive involvement, and institutional investor participation. This research utilizes a quantitative approach that includes hypothesis testing and descriptive analysis. A purposive sampling method was used to select the sample, resulting in the inclusion of 22 companies with a total of 79 observations. Secondary data extracted from annual reports and financial statements were used. EViews 12 software was used to perform the panel data regression. Signs of heteroscedasticity were corrected based on the results of the model selection, using the White-Period approach and the Common-Effects Model. Results show that all independent variables simultaneously influence dependent variable. The debt-to-equity ratio has no influence on dependent variable, while management’s share of equity, institutional investors’ share of equity, and intellectual capital each have a partially positive influence. These results suggest that ownership structure and resource management play a decisive role in improving the accuracy, reliability, and transparency of companies’ financial data.
Moderasi Struktur Kepemilikan: Kinerja Lingkungan, Biaya Lingkungan, Pengungkapan CSR, dan Kinerja Keuangan Ayumi Fathika; Erna Hernawati
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.v10i4.3808

Abstract

This study examines the effects of environmental performance, environmental costs, and corporate social responsibility (CSR) disclosure on financial performance, proxied by Economic Value Added (EVA), among energy sector companies listed on the Indonesia Stock Exchange during 2019–2024, and investigates the moderating role of ownership structure, represented by institutional and managerial ownership. Using purposive sampling, the study obtains 132 firm-year observations from 28 companies. Environmental performance is measured through PROPER ratings, environmental costs through the ratio of environmental expenditure to total assets, and CSR disclosure through a GRI Standards-based checklist. A one-year lag structure is applied, positioning ownership structure at t-1, sustainability variables at t, and financial performance at t+1. Data are analyzed using panel data regression with the Common Effect Model and robust standard errors. The results show that environmental performance, environmental costs, and CSR disclosure do not significantly affect EVA, indicating that these sustainability practices function primarily as compliance and legitimacy mechanisms rather than direct value-creation strategies in the capital-intensive, regulation-driven energy sector. Institutional ownership, whether measured in aggregate or decomposed into domestic and foreign ownership, and managerial ownership fail to moderate these relationships, suggesting that ownership concentration does not translate into effective oversight capable of converting sustainability activities into economic value. Leverage is the only variable with a significant, negative effect on EVA. These findings imply that sustainability initiatives in Indonesia's energy sector remain disconnected from operational efficiency and capital cost reduction, highlighting the need for stronger integration between environmental and social strategies and corporate financial objectives.
Analisis Pertumbuhan Penjualan, Biaya Operasional, dan Leverage terhadap Profitabilitas dengan Firm Size sebagai Variabel Kontrol pada Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia Periode 2020-2024 Angeline Brando; Wiwin Aminah
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.v10i4.3820

Abstract

This study examines the effect of sales growth, operational cost, and leverage on profitability with firm size as a control variable among telecommunication companies listed on the Indonesia Stock Exchange during 2020–2024. The research is motivated by the fluctuation of Return on Assets (ROA) among telecommunication companies despite the growing demand for digital services and network expansion in Indonesia. The population consists of 28 telecommunication companies listed on the Indonesia Stock Exchange. Using purposive sampling, 7 companies met the predetermined criteria, producing 35 firm-year observations. This study applies a quantitative causal-associative approach using secondary data obtained from the Indonesia Stock Exchange website and the official websites of each sample company. Data were analyzed using panel data regression with EViews 13 after model selection and classical assumption testing. The Chow and Hausman tests indicate that the Fixed Effect Model is the most appropriate model. The results show that sales growth, operational cost, and leverage simultaneously have a significant effect on profitability with firm size as a control variable. Partially, leverage has a negative and significant effect on profitability, while sales growth and operational cost have no significant effect. The adjusted R-squared value of 0.583388 indicates that 58.33% of profitability variation is explained by the model. The findings imply that telecommunication companies need to manage their debt structure more carefully, as a higher proportion of debt financing leads to greater interest burden and ultimately reduces ROA.
Pengaruh Reputasi Audit, Audit complexity, Audit Tenure terhadap Audit delay Muhammad Tavadzikri Giovani Parikesit; Galuh Tresna Murti
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.v10i4.3822

Abstract

This study examines the effects of audit reputation, audit complexity, and audit tenure on audit delay among Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during 2020–2024. The population comprises all Consumer Non-Cyclicals companies consistently listed throughout the observation period. The sample was selected using purposive sampling based on companies that published complete audited financial statements, presented their financial statements in Indonesian rupiah, and provided the data required to measure all research variables. The final sample consists of 45 companies and 225 firm-year observations. This study employs a quantitative approach using secondary data obtained from annual reports, audited financial statements, and the official Indonesia Stock Exchange website. Audit delay is measured as the number of days between the fiscal year-end and the date of the independent auditor’s report. Audit reputation is measured using a dummy variable based on Big Four and non-Big Four affiliation. Audit complexity is proxied by the ratio of inventories and trade receivables to total assets, while audit tenure is measured by the number of consecutive years a company engages the same public accounting firm. The data are analyzed using panel data regression with the Fixed Effects Model and robust standard errors. The results show that audit reputation has a positive and significant effect on audit delay, audit complexity has no significant effect, and audit tenure has a negative and significant effect. This study contributes empirical evidence regarding the use of an account-based audit complexity proxy and the determinants of audit timeliness in the Consumer Non-Cyclicals sector. The study concludes that audit firm reputation and engagement duration affect audit completion time, whereas the proportion of inventories and trade receivables does not determine audit delay.
Pengaruh Biaya Produksi, Leverage, dan Sales growth Terhadap Profitabilitas Pada Perusahaan Subsektor Batu Bara yang terdaftar di Bursa Efek Indonesia Periode 2020-2024 Aprilia Sarah Roshendra; Willy Yuliandhari
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.v10i4.3823

Abstract

This study examines the effect of production cost, leverage, and sales growth on profitability among coal subsector companies listed on the Indonesia Stock Exchange during 2020-2024. The research is motivated by the fluctuation of Return on Assets (ROA) among coal companies amid post-pandemic recovery, commodity price surges in 2022, and energy transition pressures. The population consists of coal subsector companies listed on the Indonesia Stock Exchange. Using purposive sampling, 11 companies met the predetermined criteria, producing 55 firm-year observations. This study applies a quantitative approach using secondary data obtained from the Indonesia Stock Exchange website and the official websites of each sample company. Data were analyzed using panel data regression with EViews 13 after model selection and classical assumption testing. The Chow and Hausman tests indicate that the Fixed Effect Model is the most appropriate model. The results show that production cost, leverage, and sales growth simultaneously have a significant effect on profitability. Partially, leverage has a positive and significant effect on profitability, while production cost and sales growth have no significant effect. The adjusted R-squared value of 0.770952 indicates that 77.10% of profitability variation is explained by the model. Keywords: Production Cost, Leverage, Sales Growth, Profitability
Pengaruh E-commerce, Sistem Informasi Akuntansi dan Modal Usaha Terhadap Pengambilan Keputusan Berwirausaha pada UMKM Putri Indah Lestari; 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.v10i4.3826

Abstract

Decision-making in entrepreneurship can be interpreted as the stage when business actors determine the business to be taken, which then impacts the sustainability and development of MSMEs. In other words, the direction of business policies chosen by entrepreneurs greatly determines the ability of micro, small, and medium enterprises to survive and grow. This study aims to examine the influence of E-commerce, Accounting Information Systems (AIS), and business capital on entrepreneurial decision-making among MSME owners in Tebet District, South Jakarta. The study was conducted using quantitative methods, while the main data were collected from selected respondents using a Google Forms-based questionnaire. Furthermore, the data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach with the help of the SmartPLS 4 application. The test results show that e-commerce has a directional relationship in line with entrepreneurial decisions, but its contribution has not been proven statistically strong. In contrast, AIS and business capital are proven to have a real and directional impact, where business capital appears to be the most dominant factor among other variables. These results indicate that improved financial capacity, combined with efficient accounting information, enables MSME owners to assess business conditions, monitor operational activities, and choose business strategies more accurately. Further findings indicate that, among the MSMEs studied, e-commerce has not yet become a primary basis for entrepreneurial choices. Therefore, stronger support for capital access and broader optimization of accounting information systems are needed to improve decision-making quality and encourage sustainable MSME progress.
The Role of Big Data and AI In Capital Market Based Accounting Masradin Masradin; Syamsuddin Syamsuddin; Neks Triani; Syarifuddin Rasyid; Sahrir Sahrir
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.v10i4.3836

Abstract

This study used a Systematic Literature Review (SLR) to examine the role and use of Big Data and Artificial Intelligence (AI) in capital market-based accounting and identify factors influencing the effectiveness of their implementation. The study followed the PRISMA 2020 protocol. From 437 records obtained through eight keyword combinations in the Scopus database, 29 studies were selected after filtering based on the 2016–2026 publication period, Q1–Q4 journal quality, and thematic relevance. The study grouped the literature into four main aspects: data infrastructure, analytical processing, disclosure and reporting, and governance and assurance. These four aspects were then integrated into the AI-Accounting Value Chain and Governance Loop (AVC-GL) model. The findings indicate that Big Data expands information sources for accounting and capital market analysis, while AI helps process complex data and supports decision-making. However, the effectiveness of its implementation is highly dependent on data quality, governance, professional oversight, and human ability to evaluate technological outcomes. The use of generative AI also improves the efficiency of corporate disclosures, but introduces new risks, including greenwashing. This study contributes through the development of a functional taxonomy and AVC-GL model to explain the relationship between technology, governance, information quality, and decision-making in capital markets.
Determinasi Pengungkapan Laporan Keberlanjutan pada Sektor Energi dan Bahan Baku Denyra Chaerunisya; Maya Aresteria
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.v10i4.3839

Abstract

This study is motivated by inconsistent sustainability disclosure practices and greenwashing in natural resource-based industries amid increasing demands for corporate transparency and accountability. The study aims to analyze the influence of profitability, leverage, independent commissioners, and audit committees on Sustainability Report disclosure, with firm size serving as a control variable. The theoretical framework of this study is based on stakeholder theory. The research method employs a quantitative approach using purposive sampling of energy and basic materials sector issuers listed on the Indonesia Stock Exchange for the 2022–2024 period. Secondary data comprising 60 observation samples were obtained from the companies’ annual reports and sustainability reports. Data analysis was conducted using multiple linear regression via IBM SPSS software version 26. The results indicate that profitability, proxied by Return on Assets (ROA), has a significant negative effect on Sustainability Report disclosure. Meanwhile, leverage, independent commissioners, and audit committees do not have a significant effect on Sustainability Report disclosure. This study concludes that profitability is a factor influencing Sustainability Report disclosure, whereas the corporate governance mechanisms examined have not been able to increase in Sustainability Report disclosure. The implications of this research show the importance of increasing corporate commitment to expanding sustainability disclosures and strengthen corporate governance functions to support transparency in reporting. Future research is encouraged to consider other variables and a longer observation period in order to provide a more comprehensive explanation of sustainability reporting.

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