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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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Analisis Rasio Keuangan terhadap Harga Saham pada Perusahaan Food and Beverages Namira Ufrida Rahmi; Andrew Andrew; Angelia Stefani; Fenita Fenita
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.v5i2.481

Abstract

This research was conducted with the aim of examining the effect of Current Ratio, Quick Ratio, Net Profit Margin and Return on Equity on stock prices in food & beverage sector companies listed on the Indonesia Stock Exchange from 2013 to 2019. The population is the Food & Beverages sector companies listed on the IDX in 2013-2019. The sample was taken using purposive sampling method, so that the sample becomes 70 observation. This research was classified as quantitative research and the type of research is descriptive. The data analysis technique was carried out by using multiple linear regression test using the SPSS ver 25 analysis tool. The results showed that Current Ratio partially has a negative and insignificant effect on stock prices. Quick Ratio partially has a positive and insignificant effect on stock prices. Net Profit Margin partially has a positive and significant effect on stock price. And, Return on Equity partially has a negative and insignificant effect on stock prices. Meanwhile, simultaneously, Current Ratio, Quick Ratio, Net Profit Margin and Return on Equity have a positive and significant effect on stock prices in food and beverages sector companies listed on the Indonesia Stock Exchange in 2013-2019.
Kebijakan Stock Split Perusahaan Non-Financial Di Indonesia: Manajemen Laba, Kinerja Operasi, Kinerja Pasar Amrie Firmansyah; Titi Sari Indriani
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.v5i2.483

Abstract

The stock split policy shows the success of managers in managing the company. The condition of managers who have perfect information compared to shareholders, stock split policies may coincide with certain motives carried out by managers. This study examines differences in earnings management, operating performance, and market performance before and after the company conducts a stock split. This study employs secondary data sourced from www.idx.co.id, www.idnfinansials.com, and www.finance.yahoo.com. The data employed consists of data and information from financial statements and stock prices of non-financial companies listed on the Indonesia Stock Exchange from 2013 to 2019. The sample used in this study amounted to 64 observations based on purposive sampling. The data analysis test used the normality test and the Wilcoxon matched-pairs test. This study concludes that earnings management and market performance increase after the company's stock split is carried out. Meanwhile, operating performance did not experience any difference before and after the stock split was carried out. This study proves that managers employ the moment stock split to carry out earnings management for certain motives, even though the market participants positively respond to these actions. The companies that carry out stock splits should make these events to improve their operating performance. This study indicates that the Financial Services Authority needs to review companies with plans to conduct a stock split to protect investors in the capital market
Pengaruh Tingkat Pendapatan, Penurunan Tarif, Dan Perubahan Cara Pembayaran Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19 Lutfah Fadilah; Asrofi Langgeng Noermansyah; Krisdiyawati Krisdiyawati
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.v5i2.487

Abstract

This study aims to determine the effect of income levels, tariff reductions and changes in payment methods on MSME taxpayer compliance during the COVID-19 pandemic. Data collection techniques used questionnaires, observations, interviews, documentation and literature studies. The population in this study were all MSME taxpayers registered at KPP Pratama Tegal. The number of samples used as many as 50 respondents with the sampling method using purposive sampling method. The data analysis method used multiple linear regression analysis. The results of testing the first hypothesis show that the income level variable has an effect on MSME taxpayer compliance during the covid-19 pandemic. This shows that the higher the level of income received, the greater the compliance of MSME taxpayers. The results of testing the second hypothesis show that the rate reduction variable has no effect on MSME taxpayer compliance during the covid-19 pandemic. This shows that someone who does not comply with his obligations as a taxpayer, then even a low tax rate does not affect the level of compliance. The results of testing the third hypothesis show that the variable changes in payment methods affect MSME taxpayer compliance during the covid-19 pandemic. This means that changes in the method of paying taxes can improve MSME taxpayer compliance so that the easier the tax payment method used, the MSME taxpayer compliance will increase.
Potensi Tax Avoidance Terhadap Peraturan Pemerintah Nomor 23 Tahun 2018 Oleh Wajib Pajak Perseroan Terbatas Suparna Wijaya; aditya setiawan
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.v5i2.490

Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses that have an important role in encouraging the Indonesian economy, so the government provides tax facilities by issuing Government Regulation No. 46 of 2013 as has been replaced by Government Regulation No. 23 of 2018. Government Regulation No. 23 of 2018 excludes corporate taxpayers in the form of CV and firms that provide services in connection with independent work, while Limited Liability Companies do not. This study aims to explain the potential for tax avoidance in Government Regulation Number 23 of 2018 that can be carried out by Limited Liability Company taxpayers regarding income related to independent work, as well as the impact and solutions of such tax avoidance actions. The method used in this research is descriptive qualitative. The results of the study indicate that taxpayers who will establish a business entity with the type of business related to independent work, can choose to establish a Limited Liability Company compared to a CV or firm, so that they can use the relatively lower rate of Government Regulation Number 23 of 2018. This of course has an impact on reducing tax revenues, so the Directorate General of Taxes needs to minimize the potential for tax avoidance through education, supervision, and regulatory improvements.
Kajian Proses Penilaian Kewajaran atas Transaksi Sewa Pihak Berelasi Irawan, Ferry; Safitri, Wirdatul Khusna Febri
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.v5i2.491

Abstract

This research aims to identify the fairness assessment procedures of related-party transactions by the tax assessor functional at KPP Madya Surabaya as well as the resistancesoccured whilemaking the assessment. This research applies qualitative method with descriptive research type. The focus of this research is to ascertain the assessment procedures carried out by the tax assessor functional at KPP Madya Surabaya with the types of transactions in the form of machine and equipment rental for the cigarette industry between the related-party (PT ABC and PT XYZ) The assessment is achived by adopting the income approach. The results of this study indicate that the valuation of fair market rental rates is implemented by referring to the investment feasibility criteria. The rental price is said to be reasonable if it yields NPV> 0, IRR>WACC and does not exceed the tenant's maximum return level (interest rate for investment credit in 2017 is 10.29% + bank credit risk (insurance 5%)).There are no specific provisions regarding how much numbers are used as long as they meet the criteria used by the tax assessor functional of the Surabaya Tax Office. The Resistance during the assessment process arises due to the lack of taxpayers and related parties disclosure regarding to the data and required information in the assessment. Apart from that, the assessment object which is classified as special property and the conditions during the field visit were different from the day of the assessment
Nilai Transaksi E-Money di Indonesia dengan Menggunakan Metode Markov Switching Model Maratus Zahro; Rika Rahayu
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.v5i2.392

Abstract

The purpose of the research is to examine and analyze the interest rates, inflation rates, stock returns, and holiday conditions on the values of e-money transactions based on two conditions, before and after the issuance of Bank Indonesia regulations. The research data used in this study is the monthly statistical data of the Bank Indonesia payment system for the period 2008-2018. While, the research was the quantitative using the Markov Regime Switching Model and hypothesis testing using time series regression. The research results showed that there was a significant effect between the inflation rate and the value of e-money transactions. In addition, there was an insignificant effect on interest rates, stock returns, and holiday conditions on the value of e-money transactions. This research contributes to the development of economic research by predicting the value of e-money transactions and predicting the value e-money transactions and predicting the turning point of e-money transactions value based on two conditions, before and after the issuance of Bank Indonesia regulations and can be used as input to the government regarding the regulations that issued by Bank of Indonesia, regulations regarding increased the value of e-money transactions.
Pengujian Resiko Redenominasi terhadap Nilai Tukar Rupiah Abdul Holik
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.v5i2.495

Abstract

The redenomination is a breakthrough policy to induce stabilization because making transactions easier among the economic agents. This quantitative research aims to find the properness of the redenomination policy in Indonesia. The focus of this research is to analyze the impact of redenomination risk on rupiah exchange rate performance. It is conducted from April 1st, 2015 until May 9th, 2016. The method of analysis used here is VECM (Vector Error Correction Model) to find relation reciprocally among the three variables: CDS (Credit Default Swap) as a proxy for redenomination risk, exchange rate, and sovereign yields. Based on the result, we find that there are negative impacts in the long-run and short-run from redenomination risk on the rupiah exchange rate. Meanwhile, the sovereign yield has a positive impact on the rupiah exchange rate in the long run. In the short run, the exchange rate has a positive impact on redenomination, as well as on sovereign yield. The sovereign yield also has a positive effect on the exchange rate, as well as on the redenomination risk. But there is no impact of redenomination risk on the sovereign yield. From this finding, we should suggest that redenomination is a not proper decision yet. It is because the weakness of rupiah after its implementation due to sentiment of over-confidence among the economic agents sometimes triggers uncontrollable and high inflation rate. For the successful policy, previously the government should take action to reduce the inflation rate.
Analisis Hubungan Manajemen Laba dan Struktur Kepemilikan Terhadap Kinerja Perusahaan di BEI Tahun 2016-2019 Sari Dewi; Lisa Lisa
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.v5i2.496

Abstract

Firm performance includes the activities produced by company management and high firm performance can be said to allow them to plan their work according to their own goals and take risks with full responsibility. This study was conducted to determine the effect of earnings management, the size of the board of directors, and ownership structure (blockholders ownership, institutional ownership, family ownership, and managerial ownership) on the firm's performance. By using sample data listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Because there are several previous studies that produce different values ?? on firm performance. Therefore, it is necessary to re-examine this. In this study using the firm's performance with Tobin's Q model to determine the value of asset management generated by the company. The data used is panel data with secondary data collection techniques to test outliers by SPSS software version 25, then test descriptive statistics, multicollinearity, heteroscedasticity, R Square, F test, and also t-test using Eviews software version 10. The results of this study conclude that both accrual-based and real earnings management have a significant positive effect on firm performance, while the size of the board of directors has a significant negative effect on performance. The ownership structure has no significant effect on the firm's performance. The result of insignificant results could be caused by not supporting the agency theory perspective, as well as the lack of company control.
Tata Kelola Perusahaan dan Audit Report Lag pada Perusahaan Financial yang Terdaftar di Bursa Efek Indonesia Serly Serly
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.v5i2.498

Abstract

This research seeks to examine the factors that affect the audit report lag of financial companies during the period of 2014-2018. Several factors are selected under this study consists of audit quality, audit committee, auditor changes, board of directors, frequency of board meetings, ability of board of directors, gender of board of directors, risk management committee, company size, and loss. 86 financial companies are sampled in this study. The researcher gained the data using purposive sampling method. The findings indicate the financial company listed in Indonesian Stock Exchange need the average of 71 days to submit audit financial report after the closing date. The variable of frequency of board meetings has significant positive response for the audit report lag, while the impact of board of directors and risk management committee is negative. Meanwhile, variables of the audit quality, audit committee, auditor changes, director expertise, board gender diversity, company size, and loss did not show significant influence on audit report lag. Overall, the finding in this study provides that monitoring activities through board meeting will allow management to discuss how to improve company performance and also reduced the delay corporate disclosure information to stakeholder.
Pengaruh ROA, CR,TATO, dan DER terhadap Harga Saham pada Sektor Pertambangan yang terdaftar di BEI Periode 2016-2019 Tina Novianti Sitanggang; Cristover Halomoan Manalu; Mutiara M. Sianturi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.431

Abstract

A lhigh lshare lprice lis lan lachievement lexpected lby lall lcompanies. lHowever, lthe lstock lprice lalways lfluctuates lwhich lalways lchanges lfrom ltime lto ltime. lThis lstudy laims lto lsee lthe lextent lof lthe linfluence lof lReturn lOn lAssets, lCurrent lRatio, lTotal lAsset lTurnover, land lDebt lEquity lRatio lon lStock lPrices lin lMining lSector lCompanies lon lthe lIndonesian lStock lExchange lfor lthe lperiod l2016-2019. lThe lsample lselection ltechnique lin lthis lstudy lis lpurposive lsampling. lThe lanalysis ltechnique lused lis llinear lregression, lwhile lthe lhypothesis ltesting lused lt-test land lf-test lwith la lsignificance llevel lof l5%. lThe lclassical lassumption ltest lused lis lthe lnormality ltest, lmulticollinearity ltest, lautocorrelation ltest, land lheteroscedasticity ltest. lFrom lthis lresearch, lit lis lfound lthat lReturn lOn lAssets lhas la lsignificant leffect lon lstock lprices, lCurrent lRatio lhas lno land lsignificant leffect lon lstock lprices, lwhile lTotal lAsset lTurnover land lDebt lEquity lRatio lhave lno leffect land lare lnot lsignificant lto lstock lprices. lSimultaneously lthere lis lan linfluence lbetween lReturn lOn lAssets, lCurrent lRatio, lTotal lAsset lTurnover, land lDebt lEquity lRatio lon lstock lprices.

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