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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 Profitabilitas, Likuiditas dan Kepemilikan Manajerial terhadap Nilai Perusahaan Citra Nur utami; Listyorini Wahyu Widati
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.v6i1.682

Abstract

Company value is a condition of achievement in a company that has earned public trust. Firm value is an important indicator in observing shareholder prosperity. There are various factors that can affect the value of the company. The purpose of this study was to determine and examine the effect of profitability, liquidity, and managerial ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This research is a quantitative research with the object of research in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 as many as 686 companies. While the selected sample is 329 data on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2020. The sample in this study was taken using a purposive sampling technique. The type of data used in this research is secondary data. The analytical technique used in this research is multiple linear regression analysis. The results of this study indicate that liquidity as measured by Current Ratio (CR) has a significant negative effect on firm value, while managerial ownership as measured by MOWN has a significant positive effect on firm value. However, profitability as measured using Ratio on Assets (ROA) has no effect on firm value. Keywords: firm value; profitabilit; liquidity; managerial ownership
Pengaruh Sistem Pengendalian Intern dan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderating Widatul Aziyah; Heri Yanto
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.v6i1.686

Abstract

This study aims to examine the effect of the internal control system and organizational commitment on the quality of local government financial reports. The population and sample in this study used are State Civil Apparatus who work in the finance department in the OPD of Batang Regency, amounting to 88 people. Sampling was used using the purposive sampling technique. The data used is primary data in the form of a questionnaire. The data analysis used is descriptive, classical assumption test, absolute value difference test, coefficient of determination test, F test, and T-test with the help of IBM SPSS software version 25.0. This study results that there is a significant positive effect between the internal control system on the quality of local government financial reports. Organizational commitment does not effect the quality of local government financial reports. Meanwhile, the competence of human resources is not able to moderate the influence between the internal control system and organizational commitment on the quality of local government financial reports. It is recommended that further research be added to the research sample, namely the accounting department, and it is hoped that the next researcher can use moderating variables to retest the hypothesis that has no effect.
Komisaris Independen sebagai Pemoderasi Pengaruh Leverage, Tipe Auditor, dan Kapitalisasi Pasar terhadap Intellectual Capital Disclosure Muhammad Hadi Kusumah; Linda Agustina
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.v6i1.689

Abstract

The purpose of this study is to analyze the effect of leverage, the type of auditor, and market capitalization against Intellectual Capital Disclosure by moderated by independent commissioners. This study uses a quantitative method. The company included in the LQ45 index listed on the IDX in 2017-2019 a number of 102 was used as a population in this study. Purposive Sampling is a sampling technique and obtained 34 companies, so the research analysis unit was 102. The documentation method was used in this study as the data collection technique. Moderated regression analysis is used as a data analysis technique. Disclosure of Intellectual Capital Company LQ45 in 2017-2019 was obtained by an average of 60%. These results indicate the level of disclosure carried out by the LQ45 company in a high category. However, the government should make rules as a clear guideline regarding the disclosure of intellectual capital so that each company has clear guidelines to reveal the disclosure of intellectual capital and is encouraged to carry out wider disclosures.
Pengaruh Corporate Social Responsibility, Leverage, dan Woman On Board Terhadap Firm Value Alien Puspitasari; Ceacilia Srimindarti
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.v6i2.690

Abstract

Firm value (company value) is the value owned by a company company, whether it gets local or foreign capital obtained based on several important things that can build the company from the beginning until now. This preparation has the aim of testing and analyzing the effect of corporate social responsibility, leverage, and woman on board on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last three periods, 2018-2020, with a population of 536 company. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 258 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that corporate social responsibility (CSR) and woman on board (WoB) have a negative effect on firm value. Meanwhile, leverage (DER) has a significant effect in a positive direction on firm value. Keywords:corporate social responsibility; leverage; woman on board; firm value
Respon Pasar Terhadap Informasi Biaya Penelitian dan Pengembangan Yessy Yuliana; Carmel 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.v6i1.692

Abstract

Value relevance shows how widely available accounting information can reflect the firm value. Accounting information is relevant if it can influence decision-making. In addition to information on earnings and book value, which are the basic variables in value relevance research, there is other accounting information that can explain the market value of the firms. In this study, other accounting information used is research and development cost and advertising cost that can provide benefits to the company in the future. This study aims to analyze and examine the effect of research and development costs and advertising costs on the market value of the firms. This study is using secondary data observation techniques acquired from annual financial reports for companies in the manufacturing industry sector that are listed on the Indonesia Stock Exchange in the 2011-2020 period. The sampling method used in this research is purposive sampling, with a total of 90 observations. The results of this study partially explain that research and development costs have a positive and significant effect on the market value of the firms, whereas advertising costs have a negative effect. Meanwhile, simultaneously the research and development costs and advertising costs with a control variables affect the market value of the firms. The conclusion of this study explains that research and development costs have a value relevance
Pengaruh Pendidikan, Pemahaman Akuntansi, dan Pengalaman Kerja terhadap Penyusunan Laporan Keuangan Nurwanto Nurwanto; Riana Rachmawati Dewi; Endang Masitoh
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.v6i1.693

Abstract

The preparation of financial statements can be influenced by education, understanding of accounting, and work experience. This study aims to determine the effect of education, accounting understanding, and work experience on the preparation of financial statements. This research is quantitative. The number of samples was 60 employees of the Surakarta Islamic Study Council Foundation which were selected using saturated sampling. Multiple linear regression analysis was used as a data analysis technique. This research is shown based on the acquisition of t count 2,263 > t table 2,003, sig. of 0.028 <0.05, meaning that it accepts H1, meaning that education has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. Obtaining t arithmetic 4.087 > t table 2.003, sig. of 0.000 <0.05, meaning that it accepts H2, meaning that accounting understanding has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The value of t arithmetic is 4.768 > t table 2.003, sig. 0.000 <0.05, means accepting H3, meaning that work experience has a positive influence on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The conclusion is that education, understanding of accounting, and work experience have a significant positive effect on the preparation of financial statements at the Surakarta Islamic Study Council Foundation.
Altman’s Z”-Scores for financial distress predictions among food and beverages industry in Indonesia Ruth Samantha Hamzah; Mutiara Lusiana Annisa
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.v6i1.696

Abstract

The food and beverage industry is an accelerated sector in Indonesia. They are predicted to be one of the pivotal sectors supporting manufacturing and economic growth. This study aims to predict financial distress on food and beverage industries in Indonesia using Altman's Z”-Score modification model. The samples of this study are 48 firm-year observations in the period of 2018 and 2019. The results show there are 2.1 percent of firms experienced financial distress (Z < 1.10), 2.1 percent of firms was in grey area, i.e., prone to financial distress (Z < 1.10 < 2.60), and 95.8 percent of firms did not experience financial distress. It implies that food and beverage industries in Indonesia is relatively safe if there is no economic shock. Furthermore, the prediction is able to be considered either for stakeholders or shareholders in decision making and financial policies, respectively. Nevertheless, the signal is given for firms that are included in financial distress and grey area.
Pengaruh Loan to Deposit Ratio, Kredit Macet dan Capital Adequacy Ratio Terhadap Profitabilitas Pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2018-2020 Erika Poniman; Jhon Raphael Saragih
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.v6i1.698

Abstract

This study aims to describe the effect of Loan to Deposit Ratio, Bad Credit and Capital Adequacy Ratio on Profitability in Banking Companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population in this study were 43 banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling used purposive sampling method where samples were taken based on certain criteria. The sample is 23 banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The instrument used is documentation. The result of the study is that the Loan to Deposit Ratio has no effect on profitability in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Bad Credit Affects Profitability in Banking Companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Capital Adequacy Ratio has no effect on profitability in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Loan to Deposit Ratio, Bad Credit and Capital Adequacy Ratio have an effect on profitability in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period..
The Effect of Industry Type, Company Size, Profitability, Leverage and Environmental Performance on Environmental Disclosure (Empirical Study on PROPER Participating Companies in 20182020) Bramanda Maulana; Niswah Baroroh
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.v6i1.699

Abstract

Thei purpose of this study is to describe thei influence of industrial types, company size, profitability, leverage and environmental performance against Environmental Disclosure. The level of measurement of environmental disclosure is a chousier using GRI. There are 95 ratings scores in the detection of Disclosure environmental. The reference for this research is a study conducted by Burgwal and Vieirra (2014) conducted changes and improvements. The population in this study is a non financial company listed on the IDX in 2018 2020. The selected company for this study was 35 companies. The data collection used is purposive sampling, with the selection of Proper member companies. The data analyzed totaled 105 data. The main analysis of this study is multiple linear regression analysis. The results of the study show that industrial type variables, company size, profitability and environmental performance have a significant effect on environmental disclosure environment. While the leverage variable“does not significantly influence the environmental disclosure. Based on the regression results simultaneously obtained that 86.92% variations in industrial type variables, company size, profitability, leverage and environmental performance have a significant significantly influence on the environmental disclosure. Suggestions for companies should pay attention and improve the disclosure of environmental responsibilities. The government is also expected to consider environmental disclosure standards. And for further research it is necessary to develop other factors as an influence of environmental disclosure and use the measurement of other environmental disclosures.
Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kebijakan Hutang Pada Perusahaan Manufaktur si BEI Tahun 2016-2019 Evi Kartikasari; Arfiana Dewi; Muhammad Sulton
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.v6i1.703

Abstract

Kinerja perusahaan yang baik dapat dilihat dari kinerja keuangan perusahaan, selain itu juga dapat dilihat dari kebijakan yang tepat yang dilaksanakan oleh manajemen perusahaan. Kebijakan di dalam perusahaan merupakan cerminan langkah manajerial untuk mengambil keputusan. Kebijakan hutang merupakan keputusan pendanaan dari pihak eksternal yang diambil oleh perusahaan guna untuk mengembangkan perusahaan, perluasan modal dan usaha serta untuk mendanai operasional perusahaan. Penggunaan hutang dapat meningkatkan risiko perusahaan, karena ketika perusahaan tidak mampu melunasi hutangnya maka akan terancam likuiditasnya, sehingga manajemen harus mampu mengambil keputusan yang sesuai dan tepat untuk meminimalisir risiko yang akan ditanggung oleh perusahaanHutang dapat sangat membantu dalam mengatasi masalah pendanaan, akan tetapi perlu dipertimbangkan risiko akan terjadinya kebangkrutan pada penggunaan hutang dalam jumlah yang besar. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap kebijakan hutang perusahaan Manufaktur yang terdaftar di BEI Tahun 2016-2019. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif berfokus pada pengujian hipotesis sesuai dengan model analisis yang ditentukan kemudian mendeskripsikan hasilnya. Jenis data yang digunakan adalah data sekunder yaitu berupa data laporan tahunan perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2016-2019 yang diambil (download) dari website perusahaan terkait dan website http://www.idx.co.id. Populasi sebanyak 169 Perusahaan dengan Teknik sampling nonprobability sampling jenis purposive sampling. Jumlah sampel yang sesuai kreteria sebanyak 91 perusahaan dengan total data 364 data penelitian. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dengan menggunakan alat bantu software statistik SPSS Ver. 25.

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