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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 Rasio Keuangan, Ukuran Entitas, dan Ukuran KAP Terhadap Audit Report Lag D.E. Fitriana; Syaiful Bahri
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.v6i1.704

Abstract

This study aims to determine and analyze the effect of profitability, solvency, liquidity, entity size, and KAP size on audit report lag (ARL). ARL is the length of time it takes from closing the books until the independent auditor's report is signed by KAP. The research population is trade, service and investment sector entities listed on the Indonesia Stock Exchange for the period 2017-2019. Non-probability sampling technique with purposive sampling method with a total of 51 entities. The data analysis technique is multiple regression analysis. The results show that profitability has a significant negative effect on audit report lag, meaning that high profitability will shorten the length of audit reporting time. Solvency, liquidity, entity size, and KAP size variables have no effect on audit report lag.
Pengaruh Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba Elisa Putri Agustin; Jacobus widiatmoko
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.v6i1.707

Abstract

Earnings management influenced by company’s ownership structure and audit quality. This study was made with the aim of empirically proving the effect of ownership structure (managerial ownership, institusional ownership, foreign ownership, and ownership concentration), and audit quality on earnings management, with the addition of profitability and leverage variables as control variables. This study uses quantitative research methods with secondary data collection techniques. The sample collection method in this study used a purposive sampling method with specified criteria. Secondary data for the study was taken from the annual report of manufacturing companies listed on the Indonesia Stock Exchange with the research year 2017 to 2020. The source of secondary data in this study was obtained through www.idx.co.id. This research sample counted 141 companies that meet criteria. Data processing using SPSS application. The analysis technique used is multiple linear regression analysis. Based on the results of the tests and research that have been described, it is concluded that there is a significant negative effect between the variables of institutional ownership, ownership concentration and audit quality on earnings management. Managerial ownership and foreign ownership variables have no significant effect on earnings management. Of the two control variables used in this study, only leverage has a negative effect on earnings management, while profitability does not affect earnings management. The R-Squared value of 52% can be explained by the variables contained in this study, while the remaining 48% is influenced by factors not explained in this study.
Determinant Implementasi Informasi Akuntansi Usaha Kecil Menengah Di Kabupaten Banjarnegara Alifah Nurfarindha; 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.v6i1.708

Abstract

This study examines the effect of SMEs' perceptions, education level, accounting knowledge, accounting training on the application of accounting information by small and medium enterprises. This study aims to test empirically the effect of perception, education, accounting knowledge and accounting training of SMEs on the application of accounting information. This study uses a quantitative method with purposive sampling technique using the Slovin formula. The data used in this study is primary data obtained from online and offline questionnaires distributed to 104 SMEs throughout Banjarnegara Regency using the purposive sampling method with the slovin formula. From the results of this study, it can be concluded that there is a significant influence between the perception of Small and Medium Enterprises actors and the level of education on the application of accounting information in Small and Medium Enterprises. And there is no significant effect between accounting knowledge and accounting education on the application of accounting information in small and medium enterprises. Suggestions related to the results of this study are: several parties with an interest in improving small and medium enterprises in Banjarnegara Regency, especially the Ministry of Industry, Trade, Cooperatives and Small and Medium Enterprises in Banjarnegara Regency to provide advice and guidelines for the application of accounting information in the operation of a business because accounting information is very necessary in managing a business, do not see that the business is still small or large.
Analisis Faktor-Faktor yang Mempengaruhi Korupsi pada Pemerintah Daerah di Jawa Tengah Menggunakan Teori Fraud Triangle Gilang Satryo Wicaksono; Tri Jatmiko Wahyu Prabowo
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.v6i1.710

Abstract

Cases of corruption that occur are increasing in Indonesia from year to year, including in local government. Various efforts have been made to prevent corruption, but there are still many cases of corruption in local governments in Central Java. The fraud triangle theory is used to find out the causes of corruption, which consist of pressure, opportunity, and rationalization. This study aims to analyze the factors causing corruption in local governments in Central Java using the fraud triangle theory which is proxied using the variables of regional financial performance, regional income, regional capital expenditures, internal audit capabilities, audit opinions, and regional personnel expenditures. This study uses quantitative methods and purposive sampling method using secondary data. The sample in this study is the district/city level local government in Central Java Province for the 2015 – 2019 period, which has a corruption case and has been decided by a first-level court, has been audited by the BPK, has an APIP Capability assessment, and has complete LKPD. The method of data analysis in this study used SPSS with logistic regression method. The results of this study indicate that regional financial performance, regional income, and internal audit capabilities have no effect on corruption, regional capital expenditures and regional personnel expenditures have a significant positive effect on corruption, and audit opinion has a significant negative effect on corruption.
Pengaruh Ukuran Perusahaan, Leverage, dan Likuiditas terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderating Vita Nurul Azizah; Asrori Asrori
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.v6i1.712

Abstract

This research intends to find out the influence of firm size, leverage, and liquidity on earnings quality with profitability as a moderating variable. The property and real estate companies listed on Indonesia Stock Exchange for the period 2017 to 2020 is used as the population in this recearch. This study used a purposive sampling technique with 77 units of analysis obtained. The analytical technique used in this research is Ordinary Least Square (OLS) using the SPSS 25 application. The study shows that firm size have no influence on earnings quality and leverage have no influence on earnings quality, while liquidity has a significant positive influence on earnings quality. Profitability can strengthen the influence of company size on earnings quality. On the other hand, profitability can weaken the influence of leverage on earnings quality but, profitability can not strengthen the influence of liquidity on earnings quality. The conclusions of this research that liquidity has a significant positive influence on earnings quality. Profitability can strengthen the influence of firm size on earnings quality and profitability can weaken the influence of leverage on earnings quality. Suggestions for a new research are expected to add different independent variables which have influence on earnings quality
Pengaruh Kepemilikan Manajerial, Risiko Litigasi dan Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderating Elvi Rahmi; 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.v6i1.717

Abstract

Accounting conservatism is an attitude of prudence in responding to uncertainties in the future by recognizing expenses and liabilities as soon as possible, but only recognizing income and assets when they are sure they will be received. Accounting conservatism in Indonesia is still very low. There are still some companies that have not applied the accounting conservatism method. In this study, the purpose is to investigate the influence of management ownership, litigation risk, and leverage on accounting conservatism using financial distress as the moderating variable. The population was picked as many as 26 manufacturing enterprises listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 timeframe, and 72 samples were gathered by purposive sampling approach. Descriptive analysis and regression analysis were utilized to assess the data via a moderating test of the difference in absolute values. The findings demonstrate that management ownership and litigation risk do not have a considerable influence, whereas leverage has a big impact on accounting conservatism. Financial distress is not able to moderate considerably in order to affect the three factors on accounting conservatism. Therefore, additional study is required to broaden the factors so that the findings obtained are more correct. Suggestions from this study, the company is expected to improve the principle of accounting conservatism to reduce the asymmetry between shareholders or investors and creditors.  
Pengaruh Profitabilitas, Sturktur Modal dan Ukuran Perusahaan terhadap Kualitas Laba dengan Kepemilikan Manajerial sebagai Variabel Moderating Siti Lusiani; Muhammad Khafid
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.v6i1.719

Abstract

The purpose of this study is to find empirical evidence regarding the effect of profitability, capital structure, and firm size on earnings quality with managerial ownership as a moderating variable. The sampling technique was determined by purposive sampling method which was based on the criteria set by the researcher and resulted into 79 units of analysis as observation object. The population in this study are manufacturing companies listed in the Indonesia Stock Exchange during 2016 to 2019 period. The data was collected using documentation method. The data was analysis used descriptive statistical analysis and moderate regression analysis with the tools IBM SPSS Statistic 21. The result of this study proves empirically that profitability and capital structure have an effect to earnings quality. Meanwhile firm size does not affect  earnings quality. Furthermore, managerial ownership is able to moderate the effect of profitability and capital structure on earning quality. However, managerial ownership can not moderate the effect of firm size on earning quality. Future research are suggeste to expand the sample of companies from various sectors and increase the research period. Furthermore, it is recommended to add other variabels which might effect earnings quality. Regarding variable measurement it is also suggested to use another method measure each variable.
Analisis Pengaruh Suku Bunga, Harga Minyak Dunia, Harga Emas Dunia Terhadap Indeks Harga Saham Gabungan Dengan Inflasi Sebagai Variabel Moderating Di Indonesia A. Mahendra; Mekar Meilisa Amalia; Hengky Leon
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.v6i1.725

Abstract

This research is intended to know the influence of interest rate, world oil price, and world gold price on joint stock price index with inflation as a moderating variables in Indonesia. Population in this research is Indonesia and 20 of them were selected to be the samples for this research through purposive sampling technique. Estimates conducted by the multiple regression analysis. The data that were used in this study were secondary data, consisted of Interest Rate, World Oil Price, and World Gold Price to Joint Stock Price Index for the year 2000-2019. The results of this research, that Based on the partial test (t test), the Interest Rate variable has no significant effect while the World Oil Price and World Gold Price have a significant effect on the variables of the Joint Stock Price Index in Indonesia, the simultan test (F test), Interest Rate, World Oil Price and World Gold Price have a significant effect on the variables of the Joint Stock Price Index. The inflation are unable to moderate the relationship between interest rate, world oil price and world gold price on the joint stock price index.
Pengaruh Debt Tax Shield dan Efektif Tax Rate Terhadap Struktur Modal Pada Perusahaan Advertising Printing Media Haervi Yunira
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.v6i2.534

Abstract

Capital structure is the ratio between debt and equity. Capital structure is useful for measuring the proportion of debt and equity used as a source of company funding. This study aims to examine the Debt tax shield, and the Effective Tax Rate on the capital structure of Advertising Printing Media companies listed on the Indonesia Stock Exchange. The research approach used in this research is associative. The sample used by purposive sampling is 12 companies for the years 2016-2019. Data analysis techniques used are descriptive statistics, multiple linear regression test panel data model, hypothesis testing (t-test and F-test) and the coefficient of determination test. The results of this study indicate that partially the size of the debt tax shield has an effect on the capital structure and the effective tax rate has no effect on the capital structure. Then Debt tax share and Effective tax rate simultaneously affect the capital structure. Thus, decision makers can use these ratios as a tool of consideration in making policies in the corporate tax system.
Analisis Faktor-Faktor yang Mempengaruhi penggunaan E-Wallet di Sumatera utara Sukma Hayati Hakim; Arif Rahman; M. Syafii
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.v6i2.566

Abstract

The COVID-19 pandemic that has hit the world, including Indonesia, has had a very serious impact on all sectors. This also makes a real contribution to the very rapid progress of technological development. All activities that were previously usually carried out in person, but now have to be done virtually or online. So that internet-based technology that is always used by the community is the most efficient to use during this pandemic, including in terms of payment transactions. The increasing number of internet users, which continues to rise from year to year, especially during this pandemic has caused many internet-based applications. The application of digital technology in the economy is very clear, especially in the financial sector, which is called financial technology. One of the products of financial technology is mobile payment or also called e-wallet. The rise of e-commerce on various online platforms has also led to an increase in payments using e-wallet. This research was conducted to determine the extent of the use of e-wallet, among the community and the factors that influence it.

Page 33 of 145 | Total Record : 1442

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