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 Laverage, Profitabilitas, Ukuran Perusahaan Dan Tingkat Inflasi Terhadap Pertumbuhan Laba ]]>
<![CDATA[Tien Kartika Kumala Dewi]]>;
<![CDATA[Kartika Hendra Titisari]]>;
<![CDATA[Purnama Siddi]]>
<![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.v6i2.669
<![CDATA[The objective of this study was to determine whether there is an effect or influence between leverage as an indicator of Debt to Equity Ratio (DER) variable, profitability as an indicator of Return On Equity (ROE) variable, company size estimatet by total assets and inflation rate on profit growth. in companies operating in the consumer goods industry sector and listed on the 2017-2019 list of the Indonesia Stock Exchange. With a sample of 40 companies from the entire population used in this study, there are 52 companies are active in the consumer goods industry sector and have been listed on the Indonesia Stock Exchange for the period 2017-2019. Then the approach used in this study is a quantitative approach with multiple linear regression analysis techniques that can show that a part of the leverage variable affects earnings growth with a significance value of 0.000 <0.05. The profitability variable has an effect on profit growth with a significance value of 0.000 <0.05. The inflation rate variable has an effect on profit growth with a significance value of 0.044 <0.05. While the size of the company has no effect on profit growth because the significance value is 0.132 > 0.05. Simultaneously, the variables of leverage, profitability, firm size and inflation rate affect profit growth with a significance-values-of 0.000 <0.05.]]>
<![CDATA[Faktor-faktor yang mempengaruhi kinerja keuangan pada bank umum syariah di Indonesia ]]>
<![CDATA[Suratminingsih Suratminingsih]]>;
<![CDATA[Patriandari Patriandari]]>;
<![CDATA[Sari Mujiani]]>;
<![CDATA[Nur Rizkiyana]]>
<![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.v6i1.670
<![CDATA[This study aims to determine the effect of mudharabah, musyarakah, murabahah, and ijarah financing on banking performance. The population in this study includes Islamic commercial banks for the 2015-2020 period. The sample in this study was taken using the purposive sampling method with certain criteria. Based on the predetermined criteria, the sample used is 8 samples with a total of 48 data. The analytical method used is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, and Hypothesis Testing using an analytical tool in the form of SPSS (Statistics Product and Service Solutions). The results of this study indicate that: mudharabah financing has a positive effect on banking performance, musyarakah financing has a negative effect on banking performance, murabahah financing has a negative effect on banking performance, ijarah financing has a positive effect on banking performance.]]>
<![CDATA[Peran Tata Kelola Perusahaan Dalam Respon Investor Atas Penerapan Nilai Wajar Properti Investasi Dan Aset Tetap di Indonesia ]]>
<![CDATA[Much. Rizal P. Geno]]>;
<![CDATA[Amrie Firmansyah]]>
<![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.v6i2.671
<![CDATA[Investors consider the good firm value of the company in the hope of providing additional wealth in the future. Company information announced to the public provides a signal for investors regarding company policies. Fair value accounting provides more timely and transparent information to investors to assess the financial position and the entity performance if it refers to the prevailing values. This study examines the association of applying fair value to investment properties and fixed assets with firm value. This research method employs a quantitative approach. In addition, this study examines the role of corporate governance in the relationship between the application of the fair value of investment properties and fixed assets with firm value. The research data sources from the financial statements of property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) are from www.idx.co.id. Moreover, stock price information is sourced from www.finance.yahoo.com from 2016 to 2019. Based on purposive sampling, the total sample of this study amounted to 52 observations. This study indicates that the implementation of fair value to investment properties is positively associated with firm value, while the application of fair value to fixed assets is negatively associated with firm value. Meanwhile, corporate governance cannot moderate the positive effect of implementing the fair value of investment properties and fixed assets with firm value. This research indicates that the Financial Services Authority needs to improve its corporate governance policies and monitor the implementation of corporate governance applied to companies listed on the IDX.]]>
<![CDATA[Pengaruh Kepemilikan Mangerial , Debt To Equity Ratio,Kepemilikan Institusioanal Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan ]]>
<![CDATA[Silvia Dela Agusta]]>;
<![CDATA[Siti Nurlaela]]>;
<![CDATA[Purnama Siddi]]>
<![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.v6i2.673
<![CDATA[The purpose of this study was to analyze KM, DER, KI, firm size and the effect of firm or organizational size on industrial business performance. The sample for this survey includes 26 businesses with a business population of 14 companies. Sampling by purposive sampling. The conclusion of the survey shows that management ratios and firm size have an influence on organizational performance. On the other hand, the amount of the company's debt has no effect on the company's performance. The results of the study indicate that manager ownership has a positive effect on company performance. This means that companies in the manufacturing sector increase manager ownership to improve business performance. DER has a negative and significant effect on company performance. Indeed, this company does not rely on loan funds or loan funds to fulfill its financial integrity because the company often uses internal capital rather than external capital, thus the size of the company's obligations does not affect the size of the business achieved by the company. KI has a negative and significant effect on company performance. Indeed, the size of the shares owned by an organization does not necessarily affect the high and low performance of a company. While the size of the company has an effect on company performance, meaning that the higher the total assets, the lower the financial performance.]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur ]]>
<![CDATA[Aprilia Endah Setyo Widodo]]>;
<![CDATA[Suhendro Suhendro]]>;
<![CDATA[Purnama Siddi]]>
<![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.v6i2.675
<![CDATA[This study aims to examine and analyze whether there is an effect of financial ratios on stock prices in manufacturing companies. The sample for this survey consists of 30 manufacturing companies with a population of 120 companies. Sampling with a targeted sampling process. The target of this survey is Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2020. The data analysis method used is multiple linear regression analysis which is then processed using SPSS 21 software. The survey results show that the proportion of the Debt to Asset Ratio (DAR) variable has an effect on stock prices with a significance value of 0.000 <0.05. The variable Debt to Equity Ratio (DER) has an effect on stock prices with a significance value of 0.004 <0.05. On the other hand, the Return On Equity (ROE) variable has no effect on stock prices with a significance value of 0.559 > 0.05. The Earning Per Share (EPS) variable has no effect on stock prices with a significance value of 0.651 > 0.05. So for the conclusion of this study resulted that the variables Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) affect stock prices. Meanwhile, the Return On Equity (ROE) and Earning Per Share (EPS) variables have no effect on stock prices.]]>
<![CDATA[Pengaruh Struktur Modal, Pertumbuhan laba terhadap kualitas laba dan ukuran perusahaan sebagai variabel moderasi ]]>
<![CDATA[Jaenal Abidin]]>;
<![CDATA[Lodang Prananta Widya Sasana]]>;
<![CDATA[Amelia Amelia]]>
<![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.v6i1.676
<![CDATA[Earnings quality as a measuring tool to assess the quality of financial information. The high quality of financial information comes from the high quality of financial reports.The purpose of this study is to examine the effect of capital structure, earning growth on earnings quality and firm size as moderasi variabels. The independen variabels used in this study are capital structure and earning growth. While the dependent variabel in this study is earning quality, and the moderasi variabel in this study is firm size. The type of research used in this study is quantitative research. Sources of data used in this study is secondary data. The populations in this study is the banking subsector companies listed on the Indonesia stock exchange during the 2015-2019 period. Determination of the sample in this study using purposive sampling method and obtained as many as 10 campanies multiplied by a period of 5 year so that the sample in this study is 50. The analysis using E-Views version 9 software. The results of this study indicate that the capital structure partially has no effect on earning quality. Profit growth partially has a negative effect on earning quality. Firm size partially effects has a positive effect on earning quality. Firm size partially doesn’t moderate capital structure on earning quality. Firm size partially doesn’t moderate earning growth on earning quality. Capital structure, earning growth, firm size simultaneously effect earning quality.]]>
<![CDATA[analisis faktor- faktor yang mempengaruhi nilai perusahaan dengan kebijakan dividen sebaga variabel moderasi ]]>
<![CDATA[Selfi Nofika]]>;
<![CDATA[Ida Nurhayati]]>
<![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.v6i1.677
<![CDATA[Penelitian ini dikalukan dengan tujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, struktur modal, dan likuiditas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan manufaktur di Bursa Efek Indonesia periode 2018-2020. Jumlah sampel yang diteliti sebanyak 189 perusahaaan dengan metode kuantitatif. Metode dalam pengambilan sampel pada penelitian ini berdasarkan kriteria (purposive sampling). Hasil dari penelitian ini adalah Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Leverage memiliki pengaruh yang negatif namun tidak signifikan terhadap nilai perusahaan. Ukuran perusaaan, Struktur modal dan Likuiditas memiliki pengaruh yang positif namun tidak signifikan terhadap nilai perusahaan sedangkan kebijakan dividen memoderasi pengaruh profitabilitas terhadap nilai perusahaan tetapi tidak memoderasi pengaruh leverage, ukuran perusahaan, struktur modal dan likuiditas terhadap nilai perusahaan]]>
<![CDATA[Faktor – faktor yang Berpengaruh terhadap Nilai Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2020 ]]>
<![CDATA[Suci Valiani Mumpuni]]>;
<![CDATA[Maryono Maryono]]>
<![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.v6i1.678
<![CDATA[The manufacturing industry in Indonesia is developing quite rapidly, this is evidenced by the increasing number of companies that have been listed on Indonesian Stock Exchange. The Indonesian Ministry of Industry noted that until 2019 there were 639 companies belonging to the various industrial sectors, both medium and large scale. The COVID-19 pandemic has caused the cessation of a number of companies in the various industrial sectors, ranging from factories that stopped their operations and employees who were forced to be laid off. This can lead to a decrease in the company’s performance. Therefore, financial managers are required to further improve financial performance, because through good financial performance a company will become a major consideration for investors. Firm value is the result of corporate performance in a certain period of time. The aim of this research is to analyse the effect of the firm size (SIZE), profitability (ROE) and dividend policy (DPR) on firm value. The data source in this research is sourced from the financial statement of the various industrial sector in manufacturing companies listed on Indonesia Stock Exchange (BEI) period 2015-2020. Population used in this reasearh is various industrial sector in manufacturing companies. This research uses a quantitative approach with purposive sampling method. Total sample as many as 111 samples. Data processing in this research using the IBM SPSS Statisctic version 22 software. Data analysis tools used in his research is descriptive analysis and multiple regression analysis. The result of this research show that the firm size has no affect on firm value. Profitability has positive affect on firm value. Dividend policy has no affect on firm value.]]>
<![CDATA[Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report ]]>
<![CDATA[Sriningsih Sriningsih]]>;
<![CDATA[Indah Fajarini Sri Wahyuningrum]]>
<![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.v6i1.680
<![CDATA[ABSTRACT This study aims to analyze the effect of comprehensive stakeholder pressure and good corporate governance (GCG) on sustainability report quality. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period. The technique used is purposive sampling, in order to obtain a sample of 138 units of analysis. The data was collected using documentation method. The data was analyzed using descriptive statistical analysis and multiple linear regression analysis with SPSS. The results showed that industries close to consumers, environmentally sensitive industries, and media exposure had a significant positive effect on sustainability report quality. The audit by KAP Big 4 and the effectiveness of the Board of Commissioners have a significant negative effect on sustainability report quality. Meanwhile, investor-oriented industry, employee-oriented industry, creditor pressure, government pressure, and the Audit Committee have no influence on sustainability report quality. Based on the research results, government is expected to be able to clarify regulations regarding the disclosure of the sustainability report and encourage the disclosure of GRI sectoral content in the sustainability report. Further research is expected to use the scoring method to measure the quality of the sustainability report and other proxies to measure the effect of stakeholder pressure on the quality of the sustainability report. Keywords : Sustainability Report Quality; Stakeholder Pressure; Board of Commissioner; Audit Committee.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi: (Studi di Kantor Pelayanan Pajak Pratama Surakarta) ]]>
<![CDATA[Arif Sulistyo Wibowo]]>;
<![CDATA[Siti Nurlaela]]>;
<![CDATA[Yuli Chomsatu]]>
<![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.v6i2.681
<![CDATA[The purpose of this study was to determine the effect of tax awareness, tax sanctions, quality of tax services, tax socialization, tax knowledge and tax incentives on individual taxpayer compliance at KPP Pratama Surakarta. The population in this study were 81,001 individual taxpayers registered at the KPP Pratama Surakarta. Sampling using incidental sampling method as many as 100 respondents. Source of data is primary data through questionnaires. The data analysis technique used in this study used multiple linear regression analysis. The results of this study indicate that the quality of tax services and knowledge of taxation affect individual taxpayer compliance. Meanwhile, tax awareness, tax sanctions, tax socialization, and tax incentives have no effect on individual taxpayer compliance.]]>
