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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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Peran Jurusan Green Economy Dapat Mewujudkan Pembangunan Lingkungan Berkelanjutan Taufiq, Abd Rohman
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.v5i2.436

Abstract

This study aims to provide solutions and references in handling sustainable environmental development. this research method uses a qualitative descriptive phenomenological approach with a literature approach. The results of this study reveal that indonesia cannot be separated from the development of the manufacturing sector which has the function of driving the economy. This must also be balanced with an understanding of the green economy to save the surrounding environment. Experts and literature also reveal that the concept of a green economy is very helpful for the state to preserve natural resources (SDA). The role of the green economy major is very helpful in realizing the welfare of natural resources that can contribute to science. therefore, a green economy major is very much needed in southeast asia, especially the unitary state of the republic of indonesia, Especially Human Resources (HR) who do not understand the importance of a green economy. One of the efforts to save a country is to improve the quality of human resources, especially in this case, human resources who understand the green economy in a sustainable manner. The curriculum that supports this program is the green curriculum, where the curriculum encourages the realization of the indonesian green movement. this scheme builds sustainability through a green economy by realizing various roles. The role of academics aims to create competent human resources in providing scientific literacy and application in the environmental field. Organizations that are directly involved in the green economy, especially environmental issues, are the government, research institutions, and educational institutions.
Pengaruh Ukuran Perusahaan, Pertumbuhan penjualan,dan leverage terhadap profitabilitas melalui rasio Roa pada sektor Food & Beverage dalam BEI periode 2015-2019 Mia Natalia Nainggolan; Andre Sirait; Okky Nawa Nasution; Fuji Astuty
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.v6i1.440

Abstract

The research we created with the aim of testing the influence of company size, sales growth, and leverage to the profitability ratio of Food & Beverage companies in the Indonesian stock exchange this research in carrying out their research using illustration as many 74 sampels listed on the Indonesian impact exchange. Based on the results of the analysis and efficiency of company size and sales growth partially has no effect on profitability but leverage is partially influential so the first and second hypothesis are rejected but the third hypothesis is accepted. Based on the results of the company size, sales growth and leverage is accepted Keywords: Company size, Sales growth, Leverage, Roa Profitability
Pengaruh asimetri informasi, corporate governance terhadap earning management pada perusahaan BUMN di Indonesia Puji Nurhayati; Heidy Paramitha Devi; Amelia Marifatul Azizah
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.v6i1.466

Abstract

Financial statements are one of the sources of information used to assess the company's financial position and performance. Policies and decisions taken in the process of preparing financial statements will affect the assessment of the company's performance. The choice of accounting policy that management deliberately carried out for profit reporting purposes is called Earnings management. Earnings management is a difficult phenomenon to avoid due to the impact of accruals in the preparation of financial statements. The agency's theory provides the view that earnings management problems can be minimized through corporate governance. The purpose of this research is to provide empirical evidence by analyzing the influence of information asymmetry, the proportion of independent commissioners and the size of the board of commissioners on earnings management of SOEs companies in Indonesia during 2016-2018. Sampling techniques using purposive sampling, obtained 99 sample of STATE-owned enterprises in Indonesia . Data analysis techniques use data regression analysis panel e-views program 9. The data analysis tool uses the Random Effect Model (REM) analysis model. The results showed that the asymmetry of information, the proportion of independent board of commissioners and the size of the board of commissioners did not significantly affect earnings management of STATE-owned enterprises in Indonesia. Keywords: Information Asymmetry, Proportion of Independent Board of Commissioners, Size Of Board of Commissioners, Earnings Management Financial statements are one of the sources of information used to assess the company's financial position and performance. Policies and decisions taken in the process of preparing financial statements will affect the assessment of the company's performance. The choice of accounting policy that management deliberately carried out for profit reporting purposes is called Earnings management. Earnings management is a difficult phenomenon to avoid due to the impact of accruals in the preparation of financial statements. The agency's theory provides the view that earnings management problems can be minimized through corporate governance. The purpose of this research is to provide empirical evidence by analyzing the influence of information asymmetry, the proportion of independent commissioners and the size of the board of commissioners on earnings management of SOEs companies in Indonesia during 2016-2018. Sampling techniques using purposive sampling, obtained 99 sample of STATE-owned enterprises in Indonesia . Data analysis techniques use data regression analysis panel e-views program 9. The data analysis tool uses the Random Effect Model (REM) analysis model. The results showed that the asymmetry of information, the proportion of independent board of commissioners and the size of the board of commissioners did not significantly affect earnings management of STATE-owned enterprises in Indonesia. Keywords: Information Asymmetry, Proportion of Independent Board of Commissioners, Size Of Board of Commissioners, Earnings Management
PENGARUH GCG dan CSR TERHADAP MANAJEMEN LABA SERTA DAMPAKNYA PADA TAX AVOIDANCE Rahmawati Rahmawati
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.v6i1.486

Abstract

This study discusses analyzing and obtaining empirical evidence regarding Good Corporate Governance, and Corporate Social Responsibility regarding earnings management and its impact on Tax Avoidance. This study uses research samples published on the Indonesia Stock Exchange for the period 2013-2017. Hypothesis testing using the Partial Least Square method using Smart PLS 3.0 software. The results showed that corporate social responsibility has a positive effect on earnings management, corporate governance contributes to tax avoidance, earnings management is able to mediate the significant influence of good corporate governance on tax avoidance with a positive direction, and management earnings mediate social responsibility that is not significant towards tax avoidance in a positive direction.
Pengaruh DER, Komisaris Independen, dan Kepemilikan Institusional terhadap ROE : (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2015-2019) Ida Adhani; Rahmawati Rahmawati
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.v5i2.493

Abstract

This study aims to estimate and analyze the factors that affect ROE (Y), either partially or jointly. In this study, the factors tested were DER (X1), Independent Commissioner (X2) and Institutional Ownership (X3). The research method used is multiple linear regression analysis, with purposive sampling method on 7 metal and similar sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data obtained from evidence, notes, historical reports compiled in the annual financial statements obtained from the internet site, namely www.idx.co.id. The statistical method used is inferential statistics, using multiple linear regression models. As for what is tested in the classical assumption test inferential statistics, R2 test, T test and F test. The test results show that the DER variable has a significant effect on ROE, institutional ownership has no effect on ROE, institutional ownership has no significant effect on ROE. The results of the F test show that DER, Institutional Ownership, and Independent Commissioner simultaneously have a significant effect on ROE.  
Analisis Kebijakan Dividen: Index CGPI sebagai Variable Moderasi Wulan Destiana Lestari Lasiman; Ayu Lestari; Sela Paramita Yuliartini
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.v6i1.509

Abstract

This study aims to empirically examine the effect of leverage, profitability, liquidity, the CGPI index in moderating, and the CGPI index in moderating dividend policy. This study uses quantitative methods with sample criteria are companies that do not consistently follow the CGPI ranking and companies that do not consistently distribute dividends. The object of research is a company registered in CGPI with data sources obtained at IDX and IICG. The results of this study, firstly, the effect of leverage on dividend policy has a significant positive effect, the high debt of the company causes the holding of the company's dividends. Second, the effect of profitability on dividend policy does not have a significant effect, because profitability is used for business expansion. Third, the effect of liquidity on dividend policy has an insignificant effect, because liquidity is used to pay off term debt with a period of less than one year. Fourth, the CGPI index as a moderating variable, the effect of leverage on dividend policy, cannot be moderated by the CGPI index, because good or bad reputation is not a guarantee if the company will give dividends to investors, because the company's main priority is paying off debt. Fifth, the CGPI index as a moderating variable, the influence of profitability on dividend policy, cannot be moderated by the CGPI index, because it is not always bad news for investors even if the company has a good reputation. Sixth, the CGPI index as a moderating variable, the influence of liquidity on dividend policy, cannot be moderated by the CGPI index, because high liquidity is not able to guarantee the amount of dividends distributed is getting bigger even if the company has a good reputation.
Variabel Fundamental yang Mempengaruhi Struktur Keuangan dan Implikasinya terhadap Rentabilitas Ekonomi Wiwiek Kusumaning Asmoro; Novie Astuti Setianingsih; Eti Putranti
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.v5i2.514

Abstract

Fundamental variables in this research are shown in the level of sales growth, asset structure, company size and retained earnings. The purpose of this study was to determine the effect of sales growth rate, asset structure, firm size and retained earnings on financial structure. In addition, the purpose of this study is to examine how these variables affect economic rentability. The population in this study is the Food and Beverage Industry Sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 15 companies. The sampling technique is using purposive sampling which is a technique in sampling with certain considerations. The sampling technique is carried out proportionally sampling with the type of Judgment Sampling. Data collection technique used is documentation technique with polling data type. The number of samples in this study were 11 companies, the data used in the form of financial statements of the Food and Beverage Industry Subsector obtained from the Indonesia Stock Exchange. The results showed that sales growth and retained earnings had a positive effect on financial structure, while asset structure and firm size had a negative effect. The results of research on economic rentability, sales growth variables and retained earnings also have a positive effect, while asset structure and firm size have a negative effect. So the findings of this study can be concluded that the growth rate of sales, retained earnings can improve the financial structure and economic rentability of the company.
Analisis Kinerja Koperasi Melalui Pemeringkatan Koperasi Berdasarkan Permenkop No. 21/Per/M.KUKM/IX/2015 Srikalimah Srikalimah; Endah Kurniawati
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.v5i2.516

Abstract

The rating is one of the performance assessments of cooperatives. To find out the ranking of the Multipurpose Joint Venture Cooperative in 2020 is the purpose of this study. The assessment is based on PERMENKOP and SMEs of the Republic of Indonesia Number 21/Per/M.KUKM/IX/2015 concerning Rating of Cooperatives. This research is evaluation research. The types of data used in this study are qualitative and quantitative data, the data sources in this study are primary and secondary. The subjects of this research are the administrators, supervisors, members of KSU Statuegilan. The object of this research is the ranking result of KSU Statuegilan. Collecting data using interview techniques, documentation and questionnaires. The assessment of KSU Sculpture uses ranking as an Evaluation Model. This study shows the results that: (I) In terms of the institutional aspect of the cooperative obtained a score of 720, (II) In terms of the business aspect, the cooperative obtained a score of 112.5 (III) In terms of the financial aspect of the cooperative obtained a score of 197.5, (IV) In terms of Aspects of the benefits of cooperatives to the community get a score of 11. From the accumulated results, a performance assessment score is obtained in terms of the five aspects that have been carried out, KSU Statuegilan obtained a score of 1,076. The score is in the range of scores of 1,000 to 1,200 so that KSU Statuegilan is included as a cooperative with "Berkualitas" qualifications with AAB predicate.
Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period) Leny Suzan; Nikita Melisa Siallagan
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.v6i1.521

Abstract

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.
Analisis Faktor – Faktor yang Mempengaruhi Nilai Cash Holding Pada Perusahaan Sektor Industri Konsumsi yang Terdaftar di BEI Mhd. Hafiz Maulana; Monica Cheria; Connie Halim; Wilfrida Windra Sari Gea; H.Adam Afiezan
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.v6i1.526

Abstract

The consumption industry is a type of business that is developing quite rapidly in Indonesia which results in quite tight competition in the business industry in Indonesia so that it requires business people to be able to run their business and maintain their existence. This study intends to examine the effect of cash flow, growth opportunity, leverage, net profit/loss on cash holding in consumption industry companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research uses descriptive quantitative methods. The data used is secondary data obtained from the IDX through the https://www.idx.co.id site and obtained a sample of 36 companies that meet the criteria. The data analysis techniques used are: classical assumption test, multiple linear regression and hypothesis testing which includes t test and f test. The conclusion obtained from this study is that cash flow has a positive and significant effect on cash holding, leverage has a negative and significant effect on cash holding, growth opportunity, and net profit/loss has no and no significant effect on cash holding. Based on the coefficient of determination test, it was found that the dependent variable in this study was influenced by all independent variables as much as 34.7% and the remaining 65.3% was influenced by other variables apart from this study

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