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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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Efektivitas Komite dan Mekanisme Tata Kelola Perusahaan terhadap Pencegahan Kejahatan Keuangan Alice Alice; Natalis Christian
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.v6i1.546

Abstract

Abstract The research objectives of this study are to analyze the effectiveness of committee and mechanism of corporate governance to prevent financial crime. Financial Crime often occur inside the company, especially in Indonesia. Financial crime covers fraud, money laundering, bribe, corruption, terrorist financing and so on. At 2018, there’s case where PT. Garuda Indonesia committed revenue recognition fraud by recognizing revenue amounted to USD 239 million from Mahata Aero Teknologi which is yet to be received by the end of 2018. The company’s management and external audit are fined for the negligent in preventing the fraud. Therefore, the effectiveness of company’s organizational structure played a big role to supervise and prevent the occurrence of financial crimes. In this discussion, the author investigates the effectiveness of audit committee, board of commissioners, stand-alone risk committee, external audit, effect of managerial ownership and company’s performance toward financial crime. Data for the research were collected from secondary data found in annual report of 426 companies and analyzed using logistic regression method using SPSS 25. The study findings prove that stand-alone risk committee, external audit, and company’s performance have a significant negative effect toward financial crime, while size of audit committee have a significant positive effect toward financial crime. Research show that meeting frequency of audit committee, board of commissioners, and managerial ownership has no significant effect toward financial crime
Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam Jenniver Jenniver; Mortigor Afrizal Purba
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.v6i1.550

Abstract

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified
Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia Androni Susanto; Veronica
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.v6i1.551

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and company characteristics on corporate tax avoidance. The sampling technique used was purposive sampling. The sample of this research is the financial statements and sustainability reports of 73 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The analytical method used is multiple linear regression. The results of this study indicate that CSR has a significant positive effect on current taxes, which means that companies that are responsible to stakeholders tend to avoid tax avoidance practices or pay more taxes. CSR, ROA and firm size have a significant negative effect on tax avoidance. Leverage and intangible assets have a significant positive effect on tax avoidance. Other company characteristics variables such as fixed assets, operating cash flow, sales growth have no significant effect on tax avoidance.
Faktor-Faktor Yang Mempengaruhi Niat UMKM di Kota Padang Menggunakan e-Payment sebagai Metode Pembayaran Lidya Namira
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.v6i1.553

Abstract

Technological developments are experiencing rapid progress which will provide convenience in accessing information and in managing resources effectively and efficiently. This development has also spawned innovations, especially in financial technology that can facilitate public access to financial services, one of which is e-Payment. This study aims to obtain empirical evidence regarding the effect of perceived benefits, perceived ease of use and perceived risk on MSME's intention to use e-Payment as a Payment Method. This study uses a theory, namely The Theory Acceptance Model (TAM) which is modified by adding a risk perception variable. The data used in this study are primary data obtained from online questionnaires distributed to 95 MSMEs throughout the city of Padang which were selected using the non-probability sampling method with the Slovin formula. The data analysis technique used is SEM (Structural Equation Model) using SmartPLS 3.0 software. From the results of this study indicate that of all the constructs that have been tested, namely the perception of benefits, ease of use and risk affect the intention of MSMEs in using e-Payment as a payment method. In this study, the TAM theory coupled with risk perception has proven that the independent variable in this study can explain its influence on the behavioral intention variable by 48.5% on the intention variable.
Pengembangan Metode Pemulihan Penerimaan Pajak Pasca Pandemi Covid-19 Mokhtar Sayyid; Rita Nataliawati
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.v6i1.554

Abstract

The case of the Covid-19 pandemic caused a slowdown in economic growth in Indonesia, which in turn resulted in a decrease in the amount of tax revenue, which eventually led the government to provide tax incentives to taxpayers. The COVID-19 pandemic has had a tremendous impact on all countries in the world, including Indonesia. The Central Statistics Agency (BPS) announced that the Indonesian economy experienced a slowdown in the first quarter of 2020, which was 2.97%. Compared to the fourth quarter of 2019, Indonesia's economic growth was recorded at minus 2.41%. This study aims to develop a method of tax revenue that has been adapted to the conditions of the Covid-19 pandemic. This study uses an exploratory method with a quantitative approach. The data used are the annual reports of companies listed on the Indonesia Stock Exchange (IDX) in 2018 and 2019. The sample selection method uses a purposive sampling method and obtained 233 samples for 2018 and 227 samples for 2019. With the results in the form of suggestions given in improving Post-covid-19 tax revenues, namely (1) Optimization of the withholding tax (WHT) mechanism, (2) Imposition of Final PPh for non-SME taxpayers, and (3) Efficiency of tax collection costs. This proposal requires in-depth study before implementation
Analisis Karakteristik Dewan Direksi dan Struktur Kepemilikan terhadap Manajemen Laba Perusahaan di BEI 2016-2020 Mardianto Mardianto; Chintia Chintia
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.v6i1.556

Abstract

This study aims to investigate the influence of women's boards of directors on earnings management. The dependent variable in this study is earnings management using the Discretionary Accruals measurement method with the Modified Jones Model. The independent variables used are women board of directors, board size, board independence, audit quality, family ownership, blockholder ownership, leverage, Return on Assets (ROA), and firm size. This study used a data sample of 381 companies with the period of 2016 to 2019 with a purposive sampling method. The research data tested by panel regression testing using Eviews and SPSS application. The results of this study are women board of directors, board size, board independence, audit quality, family ownership, blockholder ownership, and firm size do not have a significant effect on earnings management. Meanwhile, leverage has a significant negative effect on earnings management and Return on Assets (ROA) has a significant positive effect on earnings management.
Indikator-Indikator yang Mempengaruhi Tingkat Konservatisme Akuntansi Intan Puspita Sari; Ceacilia Srimindarti
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.v6i1.558

Abstract

Accounting conservatism is a precautionary principle applied by the company, where revenue is recognized more slowly while expenses are recognized more quickly, so net income will appear lower. The purpose of this research is to examine and analyze the effect of the size of the board of commissioners, leverage, frequency of audit committee meetings, financial distress, and firm size on the level of accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses a population of all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last four periods, namely 2017-2020, obtained a population of 677 companies. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 369 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the size of the board of commissioners (UDK) and the frequency of audit committee meetings (FPKA) have no effect on the level of accounting conservatism. Meanwhile, financial distress (Distress) and firm size (SIZE) have a significant negative effect on the level of accounting conservatism. Different direction with leverage (DAR) which has a significant effect in a positive direction on the level of accounting conservatism. Keywords: financial distress; frequency of audit committee meetings; conservatism accountancy; leverage; the size of the board of commissioners; company size
Pengaruh Struktur Aktiva, Perputaran Total Asset, Perputaran Aktiva Tetap, dan Laverage Terhadap Profitabilitas (ROA) Bunga Roito br. Silalahi; Friska Darnawaty Sitorus; Rafiq Christiadi; Shelly Shelly; Debora Laia
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.v6i1.563

Abstract

This study aims to see the effect of asset structure, total asset turnover (TATO), fixed asset turnover, leverage (DER) on profitability (ROA) in building construction sub-sector companies registered on the IDX (Indonesian Stock Exchange). The sample used in this study is the building construction sub-sector companies registered on the BEI for the 2015-2019 period. The population in the study were 20 companies in the building construction sub- sector. The purposive sampling technique used in this study has a total sample of eighteen companies in the building construction sub-sector with a sample of 90 data. The data analysis technique used is multiple linear regression analysis with SPSS 20 software. The results of the study state that the asset structure has a significant positive effect on profitability (ROA). Total asset turnover (TATO) has a significant effect on profitability (ROA). Fixed asset turnover has a significant effect on profitability (ROA). Leverage (DER) has a negative and insignificant effect on profitability (ROA).
Analisis Perbandingan Tax Amnesty Jilid I dan Jilid II (Program Pengungkapan Sukarela) Serta Peluang Keberhasilannya Uswatun Hasanah; Khairun Na'im; Elyani; Khamo Waruwu
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.v5i2.565

Abstract

The government has implemented the tax amnesty volume I in July 2016 and ended in March 2017. In early 2022, the government will plan to implement the tax amnesty volume II, which was introduced as the Voluntary Disclosure Program (PPS). This program refers to the Tax Harmonization Law Number 7 of 2021. Although the results obtained during the tax amnesty volume, I did not meet the target, in 2022 the government still plans to implement the tax amnesty volume II. For this reason, it is necessary to analyze the difference between the tax amnesty volume I and the tax amnesty volume II (PPS), as well as predict its effectiveness if this tax amnesty will be implemented later. This study method focuses on a comparative qualitative descriptive method in which data collection is carried out by taking from the library, website, law and articles discussing this tax amnesty. The results obtained are that there are fundamental differences between tax amnesty I and tax amnesty II. The differences are found in the data, rates, and tax subjects. For taxpayers who have participated in the 2016 tax amnesty volume I, the tariff charged is cheaper than those who do not participate in the first volume I tax amnesty and there are restrictions on subjects who may participate in the second tax amnesty. The effectiveness of this second volume of tax amnesty is predicted to be successful with a record that socialization must be maximal, there is no perception that the tax amnesty endangers honest taxpayers, and the view of taxpayers that this tax amnesty is the last tax amnesty so that there is a fear of not paying taxes and being subject to fines.
Determinan Perencanaan Pajak Perusahaan Pertambangan di Indonesia Agustina Agustina; Mie Mie; Syafira Firza
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.v6i1.567

Abstract

This research aims to determine the effect of corporate governance as measured by institutional ownership, the proportion of independent commissioners, audit committee, and board of director also solvability, profitability, company size, growth opportunity, and capital intensity ratio on tax planning. The population in this research were all mining companies listed on Indonesia stock exchange for the 2015-2018 with the sampling technique used was purposive sampling. This type of research was causal associative, with data analysis method, namely confirmatory factor analysis and then continued with multiple regression analysis. The result of the factor test indicate that the audit committee is not a determinant of tax planning. Based on the results of regression analysis shows that simultaneously, institutional ownership, the proportion of independent commissioners, board of directors, solvency, profitability, company size, growth opportunity, and capital intensity ratio have an effect on tax planning. While partially, the results of the study indicate that institutional ownership, profitability, growth opportunity, and capital intensity ratio can be determinants that affect corporate tax planning. Meanwhile, the proportion of independent commissioners, board of directors, solvency, and company size partially not influence the company to do the tax planning. From results of this research, the government is expected will pay more attention to the grey area that can be used by companies as a gap to reduce tax payments which results in reduced state revenues.

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