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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 : 25487505     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 1,442 Documents
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Pengaruh Analisis Fundamental terhadap Harga Saham Syariah Yang Tergabung di Jakarta Islamic Index (JII) Estefania Graciela; Marlina Laia; Munawarah Munawarah
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.373

Abstract

This research was conducted in order, so we can find out how much influence the variable x on variable y. The independent variable (x) on this research are Earning Per Share, Book Value, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin and the variable y is Sharia Stock Prices listed on the Jakarta Islamic Index (JII). This research used the form of annual financial reports published by companies on the Indonesia Stock Exchange website. The total sample is 30 companies. The final number in this research is 16 companies between 2015 until 2018. And the data analysis used multiple linear regression, namely simultaneous (F test), partial (T-test), and Least Squares Equation. And the result of the fundamental factors are Earning Per Share, Book Value, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin has an effect of 70,1% on Sharia Stock Prices. While the rest, namely 29,9% is influenced by other factors. Then the partially fundamental factors are Earning Per Share, Book Value, Net Profit Margin has a significant effect on the Sharia Stock Prices, and fundamental factors are Debt to Asset Ratio, Debt to Equity Ratio doesn’t have a significant effect on Sharia Stock Prices.
Pengaruh Struktur Modal, Perputaran Modal Kerja, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Muhammad Rhamadan Setiawan; Neneng Susanti; Nugi Mohammad Nugraha
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.383

Abstract

This study aims to obtain empirical evidence regarding the effect of capital structure, working capital turnover, and firm size on firm value. This research is focused on the property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The population in this study were all property and real estate sub-sector companies listed on the Indonesia Stock Exchange as many as 54 companies. The number of observations in this study was as many as 130 company annual reports with 26 research samples obtained by non-probability sampling method, namely purposive sampling technique. The type of data used is panel data which is a combination of time series and cross-section data. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that partially the three independent variables, namely capital structure, working capital turnover, and company size have a significant effect on firm value. Simultaneously, Capital Structure, Working Capital Turnover, and Company Size have a significant effect on Firm Value. The adjusted R square value is 32.15% of the Firm Value in the property and real estate sub-sector companies listed on the Indonesia Stock Exchange can be explained by the Capital Structure, Working Capital Turnover, and Company Size, while the remaining 67.85% is influenced by other variables. which were not examined in this study
Pengaruh LDR, NPL, CAR dan DPK terhadap ROA pada Perusahaan Perbankan Periode 2015-2019 Shri Aswini; Erika Gunawan; Kevin Chaniago; Fuji Astuty
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.384

Abstract

This slowing economy resulted in disrupted banking activities, especially profits decreased. The purpose of this study was to determine the effect of the Loanito Deposit Ratio, Non Performing Loans, Capital Adequacy Ratio, and third Party Funds on Returning Assets in Banking Companies on the Indonesia Stock Exchange 2015-2019 Period either partially or simultaneously. This research approach is quantitative. This type of research is descriptive statistics. The nature of this research is explanatory research. The population in this study was 45 banking companies in the Indonesia Stock Exchange for the 2015-2019 period. Technique sampling for this research used purposive sampling. So this research sample was 23 banking companies. Multiple linear regression model. The result is that the Loan to Deposit Ratio has no effect on Returning Assets in Banking Companies on the Indonesia Stock Exchange for the 2015-2019 Period. Non-Performing Loans have a negative effection Return on Assets in Banking Companies on the Indonesia Stock Exchange for the 2015-2019 Period. Capital Adequacy Ratioihas a positive effect on Return on Assets in Banking Companies the Indonesia Stock Exchange 2015-2019 Period. ThirdParty Funds have no effect on return on assets in Banking Companies on the Indonesia Stock Exchange for the 2015-2019 Period. Together Loan to Deposit Ratio, Non-Performing Loans, Capital Adequacy Ratio, and Third Party Funds have an effect on return on assets in Banking Companies the Indonesia StockiExchange 2015-2019 Period. The magnitude of this influence is 25.4% where the remaining 74.6% is influenced by other independent variables for example the ratio of income to operating expenses
Pengaruh Karakteristik Audit, Struktur Kepemilikan dan Return on Investment terhadap Prediksi Kebangkrutan Perusahaan Perdagangan Sariyanto Sariyanto; Nova Yesyca Naipospos
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.386

Abstract

This study aims to determine the effect of the characteristics of the audit committee, ownership structure and return on investment on the prediction of bankruptcy in trading companies listed. The research methodology used is descriptive quantitative method, and the data sources are secondary data. The population of this study is 49 trading companies listed on the Indonesia Stock Exchange for the 2017-2018 period and 16 companies which sample. The sample technique used in this study was purposive sampling. The data analysis technique of this research is multiple regression analysis using hypothesis testing, namely partial test (t test), simultaneous test (F test) and the coefficient of determination test. The results of the study partially show that the characteristics of the audit committee have no significant effect on the prediction of bankruptcy with a significance test of -3.232 <2.014. Ownership structure has a significant effect on bankruptcy predictions with a value of 4.045> 2.014. Return on investment has no significant effect on bankruptcy predictions with a value of 1.325 <2.014. The results of the research simultaneously show that the characteristics of the audit committee, ownership structure and return on investment on the prediction of bankruptcy in trading companies listed on the Indonesia Stock Exchange have a significant effect with a value of 7.347> 2.81. Square obtained from the results of this study). The conclusion from the results of this study shows that partially the characteristics of the audit committee.
Pengaruh Etika Profesi, Kompetensi dan Integritas Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan) Angelica Medistra Megaviesta Fau; Panondang Siagian; Wilsa Road Betterment Sitepu
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.391

Abstract

The auditor is a party that has an important role in auditing financial statements which is used as a benchmark in decision making in an entity. An auditor should be able to uphold his professional ethics and have the competence to be able to do his job. Not only that, because it is in the thick of the interests of various parties, the auditor must have the integrity to be able to state the findings by the actual circumstances. This study aims to determine how Professional Ethics, Competence, and Auditor Integrity affect Audit Quality. The data in this research were obtained through distributing questionnaires and using a sample of 94 auditors who work at 22 public accounting firms in Medan. The research was carried out by obtaining data through a survey using a Likert scale as a benchmark and processing through SPSS. The sample is determined by the probability sampling method and the research model uses the T and F test or also known as multiple liner analysis. Besides, this study also uses classic assumption tests, multicollinearity, and heteroscedasticity to see how competence, integrity, and professional ethics affect audit quality. This study obtained results indicating that, simultaneously and partially, integrity and professional ethics affect audit quality. Meanwhile, competence does not affect significantly and partially but affects simultaneously
Pengaruh Subjective Norm, Attitude dan Perceived Behavioural Control terhadap Intention to Use Parkir Elektronik Indriati Rochmah Darmayanti; Muhammad Wisnu Girindratama
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.396

Abstract

The purpose of this study was to determine and analyze the influence of subjective norms on the intention to use electronic parking, to find out and analyze the influence of attitudes toward intention to use electronic parking and to determine and analyze the effect of perceived behavioural control on the intention to use electronic parking. The approach used in this research is a quantitative approach. The data used are primary data with the questions that are asked in the online questionnaire, which is distributed to the population of Surabaya city residents in 2020. Respondents obtained were as many as 60 people, consisting of 27 men and 33 women. The sampling technique uses accidental sampling technique. The analysis technique used in this research is quantitative data analysis with a multiple linear regression statistical approach. In processing data, research uses warpPLS 6.0 software. The findings show that: (1) Subjective norms have a significant influence on the intention to use electronic parking (? = 0,271; p-value = 0,012). (2) Attitudes have a significant influence on the intention to use electronic parking (?= 0,293; p-value = 0,007). (3) Perceived Behavioral Control has a significant influence on the intention to use electronic parking (?= 0,503; p-value < 0,001).
Pengaruh Struktur Modal, Investment Opportunity Set, Ukuran Perusahaan, Return On Asset dan Likuiditas terhadap Kualitas Laba pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Bayu Wulandari; Angela Juliananda Situmorang; Donna Valentina Sinaga; Editha Laia
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.407

Abstract

Abstract The purpose of this study was to see and test the effect of Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity on Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. This research uses the quantitative descriptive approach. The population obtained was 79 companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. Samples were taken by using purposive sampling technique. This technique is also often used by other researchers because the obtained samples are closer to the research objectives. The obtained samples were 16 companies. The data analysis used various kind of analysys, namely ; the multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test and the t test. This result of this study shows that, partially, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity did not significantly affect the Earning Quality listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Neither, simultaneously, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity is significant on the Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Keywords : Capital Structure, Investment Opportunity Set, Company Size, Return on Asset and Liquidity (Current Ratio).
Audit Delay serta Faktor Internal Perusahaan : Studi Kasus Perusahaan Trade, Service, and Investment Devi Dwi Yanti; Rollickus Elta Zagoto; Wenny Anggresia Ginting
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.411

Abstract

The announcement from the Indonesia Stock Exchange on april 11, 2018, revealed that 70 companies have not submitted audited financial statements as of December 31, 2017, six of which are included in the trade, service, and investment sectors. Facts related to the rise of companies experiencing audit delays have been researched by several studies, but there are differences in results between researchers. Analyzing the effect of solvency, company size, company age, and audit opinions on audit delays is a research objective. The approach applied is the quantitative research method. The data processed comes from the website of the Indonesia Stock Exchange. The population in this study was 119 and a sample of 72 companies that are listed on the Indonesia Stock Exchange trade, service, and investment sector where the selection of samples using purposive sampling. The method used for statistical testing is the Logistic Regression and obtained solvency results, company size, and audit opinion do not affect audit delay, while the age of the company affects audit delay. The limitation of the research is to only process data based on data from the official website of the indonesia stock exchange trade, service, and investment sector for the period 2017-2019 and focus on research variables. This research is expected to be input and consideration for companies to report their report on time and for investors to be considered to decide their investment decisions and can contribute to filling the literature gap related to audit delay with the latest data 2017-2019.
Pengaruh Corporate Governance Terhadap Financial disstres Ayu Aditia Hariyani; Andi Kartika
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.413

Abstract

This study aims to examine and find empirical evidence regarding the influence of corporate governance as explained by managerial ownership, institutional ownership, independent commissioners, audit committee on financial distress in manufacturing companies listed on the IDX for the 2017-2019 period. In this study, leverage, profitability and company size are used as control variables. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample was selected using purposive sampling method and the results get a sample of 361 companies. The analytical tool used in this study is logistic regression. The test results show that managerial ownership has no effect on financial distress. Meanwhile, institutional ownership, independent commissioners, and audit committees have an effect on financial distress. Leverage and company size as control variables show results that are not in accordance with their function, namely that they do not affect financial distress, and profitability as control variables show results that are in accordance with their function and have an effect on financial distress
Pengaruh Kompetensi,Akuntabilitas, Penerapan Kode Etik, dan Gaya Kepemimpinan terhadap Kualitas Audit di Kap di Medan Namira Ulfrida Rahmi; Tio Hadi; Susilawati Susilawati; Widia Widia; Adam Fredy
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.414

Abstract

Various cases that occurred in KAP are evidence of problems in the KAP environment that affect the quality of auditors in conducting audits. In conducting audits, independent auditors are required to observe professional principles, including professional responsibility, public interest, integrity, objectivity, competence, and professional prudence. However, various cases that arise within the Public Accounting Firm are one of the reasons for the reduced public trust in Public Accounting Firm services, one of which occurred in the case of violations committed by Hasnil M Yasin & Partners where the director of this Public Accounting Firm committed income tax evasion. in Langkat Regency under the demands of the Public Prosecutor Service along with the Langkat regional secretary Surya Djahisa. Hasnil is suspected of committing a criminal act of corruption that resulted in a loss of state funds of 1 billion rupiahs, therefore the researchers conducted tests in assessing competence, accountability, the application of the Code of Ethics and Leadership Styles that affect the quality of audits at KAP Medan city. The population and samples were taken with the saturation technique. The data analysis model uses structural models, measurement models, path diagram designs, conversion of path diagrams into a system of equations, estimates, the goodness of fit, and others to get the desired results with the help of the WrapPls program. The results showed that the competence, accountability, and code of ethics of Medan public accountants did not affect audit quality. Leadership style has an effect on audit quality at KAP Medan City.

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