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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 Likuiditas, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2020. Friska Darnawaty Sitorus; Ferdinand Hernandy; Wensly Triskietanto; Audi Angela; Vanessa
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.v6i1.530

Abstract

The purpose of the researcher's research is to study and analyze the effect of liquidity using proxies CR (Current Ratio), leverage using proxies DAR (Debt to Asset Ratio), profitability using proxies RoA (Return on Assets), and Firm size against Financial Distress that occurred in consumer goods companies listed on the IDX in the period 2016 - 2020. This research using Quantity Method. Quantity Method is a technique that utilizes mathematical models in the form of numbers. The population in the consumer goods company is 90 companies and is selected using purposive sampling. Then the number of samples used amounted to 34 companies. The results in the partial tests, the liquidity variable using proxy Cash Ratio has a positive impact and not significant to Financial Distress. Leverage using DAR and company size with the calculation of Ln Total Assets are partially insignificant and have no negative impact on Financial Distress. Meanwhile, profitability by using RoA is partially significant and has a positive impact on Financial Distress and simultaneous test results : Liquidity (CR), Leverage (DAR) , Profitability (RoA) , and Firm Size have a significant effect on Financial Distress in consumer goods companies listed on the IDX in the period 2016 – 2020.
Pengaruh Fixed Asset Intensity, Karakter Eksekutif, dan Leverage terhadap Penghindaran Pajak Pratiwi Cynthia Lukito; Rachmawati Meita Oktaviani
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.v6i1.532

Abstract

This study aims to examine whether the intensity of fixed asset, executive character, and leverage have an effect on tax avoidance. Tax avoidance is an activity to avoid paying taxes legally in accordance with the provisions of the legislation carried out by the company in order to be able to pay the minimum tax possible to the state treasury. Population in this study were manufacture companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020. The sampling technique used purposive sampling and obtained 54 companies, so that the total sample obtained for 4 years was 216 research samples. This study used quantitative method and the analysis by data panel regression. Tax avoidance proxy by cash effective tax rate (CETR) which is cash paid in cash for pay taxes. Partially shows that the intensity of fixed assets has no effect on tax avoidance, executive character has a significant positive effect on tax avoidance, and leverage has no effect on tax avoidance. While the results of this study indicate that the intensity of fixed assets, executive character, and leverage simultaneously have a significant effect on tax avoidance with the value of Prob (F-statistic) 0.000000. Result of Adjusted R-square shows of fixed Asset intensity, executive character, and leverage have a significant effect on tax avoidance is 0.3343 or 33.43%.
Studi Literatur: Pengaruh Faktor Good Corporate Governance terhadap Financial Distress Celine Alexandra; Margaretha Lionardi; William; Sanchia Jennefer; Carmel Meiden Meiden
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.v6i1.536

Abstract

Studi literatur ini membahas mengenai pengaruh good corporate governance terhadap financial distress yang bertujuan untuk menganalisa berbagai penelitian yang menggunakan variabel good corporate governance yang berbeda dan juga pengukuran financial distress yang beragam. Variabel corporate governance yang dipakai adalah komisaris independen, kepemilikan manajerial, direktur independen, komite audit, dewan direksi, dewan komisaris, dan ukuran perusahaan. Metode yang digunakan adalah penelitian eksploratif. Hasil studi ini menunjukkan bahwa variabel komisaris independen, direktur independen, komite audit, dan ukuran perusahaan berpengaruh positif terhadap financial distress, sedangkan kepemilikan manajerial, dan dewan direksi berpengaruh negatif. Selain itu, variabel kepemilikan institusional dan dewan komisaris tidak berpengaruh terhadap financial distress. Dapat disimpulkan bahwa sebagian besar variabel good corporate governance berpengaruh terhadap masalah keuangan perusahaan.
Analisis Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Farmasi Viola Syukrina E Janrosl; Handra Tipa
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.v6i1.538

Abstract

The research has the objective of analyzing financial ratios to stock prices of pharmaceutical sector companies that are listed on the Indonesia Stock Exchange. Accumulated buy events often occur in pharmaceutical company shares, but the issuer's share price remains stagnant. Where shares are bought by many investors, but the price is still maintained. This research was conducted on the Indonesia Stock Exchange of pharmaceutical entities on the IDX. The population in this research is the financial statements of pharmaceutical entities on the IDX for the period 2016-2020 and that meet the sample criteria, there are 10 companies. This research applies financial ratios including the current ratio, debt to equity ratio. The method applied is a multiple regression linear analysis model. The findings of the F test simultaneously current ratio and debt equity ratio have a significant effect on stock prices. The findings of the current ratio t test have a significant impact on stock prices. debt equity ratio has no significant effect on stock prices. Based on the value of R Square 0.180. This figure is 18% of the percentage of variables studied in this research, the remaining 82% is due to other factors that have not been discussed in the research
Pengaruh Leverage, Profitabilitas, Size, Nilai Saham, Cash Holding, dan Bonus Plan terhadap Perataan Laba Viktoria Angreini; Ida Nurhayati
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.v6i1.539

Abstract

Income smoothing is one way that companies do to manipulate data. Income smoothing often occurs in companies that experience losses and report profits for the next period, so that profits will look stable for the following period and the previous period, for example in a manufacturing company in the consumer goods industry sub-sector. Internal and external parties will pay attention to several factors that affect income smoothing within the company. This study aims to analyze and examine the effect of leverage, profitability, firm size, cash holding, and bonus plan on income smoothing. The population used in this study is the consumer goods industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2016-2020 with a final sample of 142. The sampling method used in this study was using atechnique. Purposive sampling. The data analysis technique uses multiple regression analysis using the SPSS 26 program. The results of this study partially explain that leverage , profitability, company size, cash holding, and bonus plans affect income smoothing, while simultaneously forvariables leverage have no effect on income smoothing., the size of the company has no effect on income smoothing, and the bonus plan has no effect on income smoothing, while the profitability variable has a positive effect and cash holding has a positive effect on income smoothing.
Analisis Lingkungan Pengendalian dalam Pelaksanaan SPIP di Inspektorat Kabulaten Nagekeo Andy Andreas Corsini Mosa Leke; R. Ira Irawati; Candradewini Candradewini
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.v6i1.540

Abstract

ABSTRACTThe control environment is a crucial object in the whole control activities carried out, thus without an effective control environment, internal control will not work effectively. The Inspectorate of Nagekeo Regency as an institution that assists the Regent in supervising the implementation of regional Government by conducting inspections, studies, evaluations, and other supervisory activities at other government institutions within the Scope of Government of Nagekeo Regency, have to have an adequate control environment in support of effective internal control activities. The used object of research in this study is the control environment built by the Regency Inspectorate Employees who taken by purposive sampling technique. This measure is used as a comparison in the control environment assessment category. This study uses a quantitative-descriptive technique with a field research approach at the Inspectorate of Nagekeo Regency. The variables of this study are the control environment sub-elements with eight variables which include the enforcement of integrity and ethical values, commitment to competence; Conducive leadership; Establishment of organizational structure as needed; Appropriate delegation of authority and responsibility; Formulation and implementation of sound human resource development policies; The realization of the role of an effective government internal control apparatus; and good working relationship with relevant Government Agencies. In general, the eight variables of the Nagekeo Inspectorate get a score of 2.25 with quite-adequate predicate. However, two of them that still get the inadequate predicate, including the Enforcement of Integrity and Ethics; Formulation and implementation of human resource development policies, need to get attention.
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit Robby Krisyadi; Noviyanti Noviyanti
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.v6i1.541

Abstract

This study aims to determine the factors that affect delay of audit report. The population of research are companies listed in Indonesia Stock Exchange in 2016 – 2020. The sampling technique used purposive sampling method with 1870 annual report processed. The data analysis technique of this research uses multiple regression and assisted by SPSS software and Eviews software. The result of this research showed that audit opinion and profitability is significantly negative to audit delay, and firm size is significantly positive to audit delay, whereas audit effort, public accounting firm size, debt and ownership concentration have no effect to audit delay. The results of this study are expected to contribute to strengthening agency theory in safeguarding the interests of agents and principals by submitting financial statements in a transparent and timely manner to prevent information asymmetry, as well as strengthening signal theory in explaining the factors for the spread of good news and bad news of companies to investors. In addition, practical contributions for company management can be used as a source of information to find solutions to improve the timeliness of submitting financial reports, for auditors it is expected to be a guide in preparing audit procedures that are more effective in overcoming factors that cause delays in audit reports, and for service authorities. The financial statements are expected to be the basis for policies to strengthen supervision of companies listed on the IDX in submitting annual reports in a timely manner.
Informasi Akuntansi Lingkungan: Apa yang Memotivasi Perusahaan untuk Mengungkapkan? Friendty Friendty; Anita Anita
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.v6i1.542

Abstract

Over the years, there has been an increase in corporate initiatives in the area of environmental reporting practices. The study is conducted to analyze the factors that influence the disclosure of environmental accounting in companies in Indonesia. The sample in this study are 44 entities listed on the IDX from 2016-2020 which are collected by purposive sampling method. The data analysis technique used is panel data regression which is tested with SPSS and Eviews. The results show that firm size, auditor independence and public ownership do not affect environmental disclosure. Profitability affects environmental disclosure negatively. Leverage, listing period and company reputation positively affect environmental disclosure.
Pengaruh Kepemimpinan Transformasional dan Manajemen Pengetahuan terhadap Kinerja Organisasi: Organisasi Pembelajaran sebagai Mediator Indra Muis; Puji Isyanto
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.v6i1.543

Abstract

This study aims to explain the implementation of transformational leadership, knowledge management, learning organization, and organizational performance at private universities in West Java province and examine the effect of transformational leadership and knowledge management on organizational performance mediated by learning organization. The unit of analysis is the head of a private university campus in West Java Province, Indonesia. Respondents were 38 rectors and vice rectors from 59 private universities and the sampling technique is simple random sampling. Data are analyzed by using Partial Least Square (PLS) technique. The results show that all the measured independent variables and the mediator have very good values, but the dependent variable has good values ??and is still needed to be improved. In addition, transformational leadership and knowledge management have a significant and positive effect on learning organization. Learning organization also has a significant and positive effect on organizational performance. It can be concluded that all higher education leaders need to apply transformational leadership, knowledge management and learning organizations to improve their organizational performance. Leaders at the university level need to encourage all employees to develop learning strategies and provide learning opportunities for their employees. In addition, they also need to develop open discussion and communication between employees so that employees can share knowledge and skills to solve problems they face in doing their jobs.
Use of Profit and Cash Flows in Predicting Financial Distress Food and Beverage Companies Dian Efriyenty; Neni Marlina Br Purba
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.544

Abstract

In recent years there have been several companies experiencing financial difficulties. If the state of a company continues to experience financial difficulties, the company can go bankrupt if it does not immediately find a solution. Several companies have experienced unstable profits in the last 3 years. Even a very insignificant increase in profit. There can even be a drastic drop in profits for food and beverage companies. Ultra Milk Company also experienced a drastic decline in profits until 2019 to 1,030,191. And the purpose of this study is to see the profit and increase in cash have an impact on financial difficulties. This research is for purposeful sampling of 10 companies for data from the last 5 years. Testing of this research from testing alone and simultaneously. The data collected was then analyzed by quantitative methods. The results of the study of earnings testing have an effect on financial difficulties, while cash flows have an effect on financial difficulties. However, to be tested simultaneously, namely profit and increase in cash flow, it has an impact on financial difficulties. The result of this financial difficulty can trigger the company to go bankrupt. So that bankruptcy greatly triggers a decrease in the level of business profits.

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