Owner : Riset dan Jurnal Akuntansi
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.
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1,442 Documents
<![CDATA[Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag ]]>
<![CDATA[Sofi Dwiastuti Agustina]]>;
<![CDATA[Jaeni Jaeni]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.623
<![CDATA[This study seeks to examine the effect of company size, company age, profitability, solvency, and liquidity on audit report lag on tourism companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 16 companies, selected with certain criteria using purposive sampling technique. The data analysis technique used in this research is panel data regression analysis using Eviews 9 software. The results showed that the firm age variable had a positive effect on audit report lag, while the profitability variable had a negative effect on audit report lag, while firm size, solvency and liquidity variables had no significant effect on audit report lag.]]>
<![CDATA[Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor Yang Mempengaruhi Minat Pemilihan Karir Menjadi Akuntan Publik ]]>
<![CDATA[Maulida Ariyani]]>;
<![CDATA[Jaeni Jaeni]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.624
<![CDATA[Akuntan Publik merupakan seorang Akuntan yang melakukan praktik jasa akuntansi secara professional, sehingga hasilnya dapat digunakan secara luas oleh publik sebagai salah satu pertimbangan dalam pengambilan keputusan. Tujuan penelitian ini adalah untuk menguji secara empiris persepsi mahasiswa akuntansi mengenai faktor-faktor yang mempengaruhi minat pemilihan karir menjadi akuntan publik. Teknik pengambilan sampel menggunakan metode purposive sampling. Tujuan digunakannya purposive sampling untuk menentukan sebuah sampel penelitian yang memang perlu adanya kriteria-kriteria tertentu agar sampel yang diambil sesuai dengan tujuan penelitian. Adapun kriteria-kriteria yang digunakan dalam pengambilan sampel yaitu mahasiswa akuntansi dari beberapa Universitas di Kota Semarang khususnya UNISBANK, UNISSULA, UDINUS, POLINES, Mahasiswa Akuntansi yang telah atau sedang mengikuti mata kuliah mengenai bidang-bidang akuntansi seperti:Akuntansi Keuangan, Akuntansi Manajemen, Pengauditan, Praktikum Audit dengan menggunakan kuesioner yang dibagikan kepada responden. Peneliti mengambil sampel 100 responden yang terdiri dari 12 laki-laki dan 88 perempuan. Untuk memperoleh nilai yang mendukung dalam tujuan penelitian ini dilakukan dengan menggunakan metode analisis linier berganda dengan dibantu aplikasi SPPS. Berdasarkan hasil analisis yang telah dilakukan peneliti menunjukkan bahwa lingkungan kerja, penghargaan finansial, nilai-nilai sosial, pertimbangan pasar kerja, dan pelatihan professional berpengaruh positif signifikan terhadap minat pemilihan karir mahasiswa akuntansi menjadi akuntan publik.]]>
<![CDATA[Analisis Pengaruh Faktor-Faktor Wajib Pajak Kendaraan Bermotor di Provinsi Banten Tahun 2020 ]]>
<![CDATA[Esa Kurnia Ramadhan]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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<![CDATA[The purpose of this study is to analyze the compliance factors of automobile taxpayers. Understand Banten's taxation, tax penalties and quality of public services in 2020. This study uses a quantitative description with an unlikely sampling method that uses a saturated sampling technique where sampling is used when all members of the population are considered. .. The population surveyed was 100 people who own cars in Banten. The data analysis method used the views 10 application. Analysis includes testing of research tools, including validation tests. The classic acceptance test consists of a normality test, a non-uniform variance test, and a multiple correlation test. Hypothesis tests include f-test, t-test, and R2 test (coefficient of determination). The results showed that understanding taxation and the quality of public services did not affect taxpayer compliance, but tax sanctions had a positive impact on taxpayer compliance]]>
<![CDATA[Tax Avoidance Perusahaan Perbankan ]]>
<![CDATA[Ivan Andalenta]]>;
<![CDATA[Kun Ismawati]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.627
<![CDATA[There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The results of the study state that profitability as measured by ROA has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Leverage as measured by DER has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Profitability (ROA) and leverage (DER) simultaneously have a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period.]]>
<![CDATA[Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan ]]>
<![CDATA[Hantono Hantono]]>;
<![CDATA[Riko Fridolend Sianturi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.628
<![CDATA[This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is inferenceal statistics,(inductive statistics or probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using SmartPLS software (PartialLeast Square) ranging from model measurements (outermodels), the results of the study obtained a calculated value for Tax Knowledge (X1)is smaller and sig t value for Tax Knowledge (X 1) 0.124 is greater than alpha (0.05). Based on the results obtained then receive H0 and reject H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1) has no positive and insignificant effect on Tax Compliance (Y), indicating Tax Knowledge (X1)does not have a positive impact in improving Tax Compliance (Y). The results ofthe study obtained nilai tcalculated for Tax Sanctions (X2) of 2,759 greater than sig t value for Tax Sanctions (X2) of 0.007 smaller than alpha (0.05). Based on the results obtained, reject H0 and receive H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).]]>
<![CDATA[Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif ]]>
<![CDATA[Dian Sulistyorini Wulandari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.631
<![CDATA[Taxes are one of the state's largest sources of income. For businesses, taxes are a burden that can reduce profits. The government wants high tax revenues, but businesses want low tax revenues. Therefore, this is a tax avoidance act that seeks to minimize the amount of tax a company pays for violating or being legal. This study aims to determine how tax aggressiveness can be seen from aggressive accounting theory. The tax aggressiveness measure uses the company's ETR. This is the income tax expense divided by the profit before income tax. The sample of this survey consists of manufacturers listed on the Indonesia Stock Exchange (IDX) between 2017 and 2019. Targeted sampling was used to select the samples, and 54 companies obtained samples. The analytical method used is multiple regression analysis. The results of this study show that the Inventory Intensity does not affect tax aggressiveness. Capital Intensity, Fixed Assets Intensity, and Firm Size have a significant positive impact on tax aggressiveness.]]>
<![CDATA[Pengaruh Return On Assets(ROA) Dan return On Equity(ROE) terhadap Kinerja Kesehatan Capital Adequacy Ratio(CAR) Pada Bank BTPN ]]>
<![CDATA[harun Al Rasyid Al Rasyid]]>;
<![CDATA[Suryanto Sosrowidigdo]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.634
<![CDATA[Banking is currently being demanded to be able to increase its profitability because profitability is the net end result of various management policies and decisions. This ratio describes the level of effectiveness in managing banking assets if the profit generated by the bank is high it will also have an impact on own capital which can improve the health of the bank related to the Capital Adequacy Ratio (CAR). The research method used is multiple linear regression analysis method. The type of research used is quantitative research. Source of data is secondary data. The data collection technique is a documentation technique. Data processing using SPSS 16. Data analysis used included descriptive test, classical assumption test, multiple linear regression test, hypothesis test, and coefficient of determination test. Hypothesis testing using t test shows that: 1) Return on Assets (ROA) has a positive and significant effect on the Capital Adequacy Ratio (CAR); 2) Return On Equity (ROE) does not have a positive effect on the Capital Adequacy Ratio (CAR); and 3) the F test is known that simultaneously Return On Assets (ROA), Return On Equity (ROE) have a significant positive effect on the Capital Adequacy Ratio (CAR). Then the coefficient of determination (R2) is 0.172 or 17.2%. This means that the contribution of Return On Assets (ROA), Return On Equity (ROE) to Bank BTPN's Capital Adequacy Ratio (CAR) is 84.1%, while the remaining 15.9% is explained by other variables.]]>
<![CDATA[Pengaruh Akuntabilitas Auditor, Independensi Auditor, Dan Profesionalisme Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Lailatus Sangadah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.636
<![CDATA[This study aims to examine the effect of auditor accountability, auditor independence, and profesionalisme on audit quality. This research is a quantitative research using primary data questionnaire.The participants of this study were auditors who worked at the Yogyakarta Public Accounting firm. The sampling technique in this study used convenience sampling. The analytical method to test the data i this study used multiple regression analysis using SPSS 20 software.The result of this study indicate that auditor accountability, auditor independence and profesionalism have a significant effect on audit quality.]]>
<![CDATA[Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur ]]>
<![CDATA[Anita Ade Rahma]]>;
<![CDATA[Nila Pratiwi]]>;
<![CDATA[Hilda Mary]]>;
<![CDATA[Indriyenni Indriyenni]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.637
<![CDATA[This study aims to determine the effect of capital intensity, company characteristics, and disclosure of corporate social responsibility on tax avoidance with leverage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was taken by purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The number of samples used was 82 companies. The method of analysis of this study is multiple linear regression using eviews 9. The results showed that the intensity of capital had a positive and significant effect on tax avoidance, the company's characteristics had a negative and significant effect on tax avoidance, the disclosure of corporate social responsibility had a positive effect and not significant impact on tax avoidance. Leverage is able to moderate the influence of capital intensity on tax avoidance, leverage is able to moderate the effect of corporate characteristics on tax avoidance while leverage is not a variable that is able to moderate the disclosure effect of corporate social responsibility on tax avoidance. Finally, the authors suggest that tax avoidance considerations can be used other than those used by researchers. For the calculation of capital intensity, company characteristics, and disclosure of CSR can use other proxy proxies other than those used by researchers. And for the next researcher, it is expected to be able to add variables related to the variables affected, and extend the research period.]]>
<![CDATA[E-Commerce berbasis Cash On delivery Guna Meningkatkan Omset Penjualan Produk UMKM pada Masa Pandemi Covid-19 ]]>
<![CDATA[Armiani Armiani]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.639
<![CDATA[Pandemi Covid-19 merupakan krisis global yang berdampak pada perkembangan Ekonomi sektor UMKM, dengan berbagai kebijakan yang diterapkan oleh pemerintah untuk pemberantasan Covid-19. Sehingga transaksi bisnis dilakukan secara daring dengan berbagai kemudahan yang ditawarkannya. Penelitian ini bertujuan untuk menganalisis E-commerce berbasis cash on delivery (COD) guna meningkatkan omset penjualan produk UMKM pada masa pandemi Covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan rancangan metode studi kasus deskriptif. Data diperoleh melalui wawancara terhadap informan sebanyak 9 (sembilan) orang, dengan kriteria; 1). UMKM yang menggunakan e-commerce, 2). Konsumen yang menggunakan e-commerce, 3). UMKM dan konsumen yang bertransaksi dengan e-commerce berbasis COD, dan 4). Konsumen berdomisili di Kota Mataram. Hasil penelitian menunjukkan bahwa UMKM yang menggunakan e-commerce berbasis COD dapat meningkatkan omset penjualan dan konsumen lebih banyak yang tertarik dalam bertransaksi berbasis COD, dikarenakan konsumen merasa; 1). Konsumen lebih nyaman pada ordernya, 2). Simpel dan meminimalisasi resiko tertipu, dan 3). Cepat diproses ordernya, sedangkan UMKM merasa; 1). Memberikan pelayanan yang cepat, efisien, dan efektif, 2). Mendapatkan kepastian akan terjadinya transaksi penjualan tersebut. Sehingga transaksi menggunakan e-commerce berbasis COD merupakan strategi yang tepat yang diterapkan oleh para pelaku UMKM pada masa pandemi Covid-19.]]>
