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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, Leverage, dan Likuiditas terhadap Agresivitas Pajak dengan Komisaris Independen sebagai variabel Moderating pada Perusahaan Manufaktur di BEI tahun 2016-2020 Munawar Munawar; Ajeng Luthfiyatul Farida; Ratih Kumala; Desyi Erawati
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.v6i2.846

Abstract

Taxes are the largest source of state revenue. The government is trying to increase tax revenue every year to meet state spending. In the company's prespectives, taxes are considered a burden. This of course requires companies to carry out tax aggressiveness,such as doing many ways in order to minimize tax payments. Literature study shows that there are many factors that influence tax aggressiveness. This research had the aim of analyzing the effect of profitability (ROA), Leverage, and Liquidity (CR) on tax aggressiveness. The researcher uses the independent commissioner variable as a moderator, the population is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. Based on the conditions that have been determined by the author. There are 26 samples of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020. The results of data processing concluded that partially significant ROA has an effect on tax aggressiveness, partially Leverage has no significant effect on tax aggressiveness, while CR partially has an insignificant and insignificant effect on tax aggressiveness. Independent Commissioner weakens the influence of Leverage on tax aggressiveness. Independent Commissioner strengthens the influence of ROA and CR on tax aggressiveness
Pengaruh Budaya Perusahaan, Dewan Direksi, dan Kinerja Karyawan terhadap Good Corporate Governance dengan Audit Internal Sebagai Variabel Intervening pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tengku Hasan Basri; Lukertina Lukertina; Supardi Supardi; Audita Audita
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.v6i2.847

Abstract

Good Corporate Governance is the most important thing for companies, especially leaders to supervise or monitor all company operational activities. Banking is required to prioritize the implementation of optimal governance or Good Corporate Governance (GCG) during this Covid-19 pandemic era so that corporation does not cause new impacts during the pandemic. An internal audit in one of factor that impact of organizational culture on the internal control environment and organizational risk, this is because a negative organizational culture will have a negative impact on the company and the implementation of corporate governance. Various inputs should be suggested to an organization in order to be able to create a healthy organizational culture. The research carried out by the researchers has the aim of analyzing the determinants of good corporate governance in the banking sector that are included in the IDX list. Purposive sampling was used as a data collection method in this study. Data was obtained by distributing questionnaires/questionnaires to 10 banks located in Central Jakarta. Data were analyzed by SEM-PLS with bootstrapping method using smartPLS 3.0. software package. The results showed that corporate culture, board of directors, and employee performance had a significant effect on good corporate governance with internal audit as a intervening variable either partially or simultaneously.  
Analisis Pengaruh Kualitas Auditor, Likuditas, Profitabilitas dan Solvabilitas terhadap Opini audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Endrian Zalogo; Yunus Putra Duho; Arie Pratania Putri
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.v6i1.730

Abstract

The purpose of this study was to determine whether the quality of auditors, liquidity, profitability and solvency affect going concern opinions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is descriptive to understand the characteristics of some variables in certain situations. The data used is secondary data. The population of this survey is 62 manufacturing companies between 2018 and 2020. The sample was extracted using a targeted sampling procedure from a total of 30 companies. Data analysis used descriptive statistical analysis and logistic regression with SPSS 22. The results of logistic regression analysis showed that Auditor Quality had no effect on going concern audit opinion, while liquidity, profitability and solvency had an effect and significant on going concern audit opinion acceptance. The results of the t-test indicate that the significant value of auditor quality on audit opinion is 0.965 > 005 and the t-count value is 0.44 < t-table value of 1.989 shows auditor quality has no effect and is not significant. The results of the t test show that the significant value of liquidity on the audit opinion is 0.030 <0.05 and the t value is 2.222 > the t table value is 1.989. The results of the t-test indicate that the significant value of profitability on audit opinion is 0.000 <0.05 and the t-count value is 4.283 > the t-table value is 1.989. The results of the t-test indicate that the significant value of solvency on the audit opinion is 0.000 <0.05 and the t-count value is 6.862 > the t-table value is 1.989. The results of logistic regression analysis show that Auditor Quality has no effect on going concern audit opinion, while liquidity, profitability and solvency have a significant and significant effect on going concern audit opinion acceptance.
Pengaruh Budgetary, Participation, Information Asymmetry, Organizational Citizenship Behavior, Job Relevant Information terhadap kinerja di era VUCA Hantono Hantono
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.v6i2.843

Abstract

This research is intended to find out the variables Budgetary Participation (X1), Information Asymmetry (X2), Organizational Citizenship Behavior (X3), Job Relevant Information (X4) affects performance.  The sample in this study was staff, employees who worked at the company in Medan City.  In this study, it used a saturated sample of 76 people. The approach used is quantitative by processing data obtained from questionnaires after it is first converted into numerical data using the Likert scale.  Data analyzed using multiple regression analysis, research instrument test consists of validity and realibility. The classic assumption test consists of a normality test, a heteroskedasticity test, a multicollinearity test, and an autocorrelation test. Hypothesis testing consists of the f test (simultaneous test), t test (partial test) and determinant coefficient test (R2) and the results show that relevant information, organizational citizenship behavior (OCB) has a significant effect on performance by proving a significance value below 0.05, while the budget participation variable,  Information asymmetry, organizational citizenship behavior (OCB) has no significant effect on performance as evidenced by significance values above 0.05. The results of the determination test of 34.6% performance can be explained by variables Budgetary Participation (X1), Information Asymmetry (X2), Organizational Citizenship Behavior (X3), Job Relevant Information (X4) While 65.4% of performance variables  can be explained by factors or other variables that have not been done in this study such as tax management, profitability. VUCA indirectly creates a new trend that is important for today's practitioners and company leaders to understand.
The Effect Of Managerial Coaching, Person-Job Fit, And Motivation Toward Employee Performance: The Mediating Role Of Satisfaction And Engagement Krisna Wahyu Nugraha; Eka Nurlita Kurnia Wardhani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.844

Abstract

This study examines the effect of managerial coaching, person-job fit, and motivation toward employee performance with the mediating role of employee satisfaction and engagement based on a study on a manufacturing enterprise in Indonesia listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative approach with 116 respondents from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in Indonesia. The results of this study are (1) there is a positive and significant relationship between managerial coaching and performance, (2) there is no relationship between person-job fit and performance, (3) there is no influence on motivation to performance, (4) there is no effect of managerial coaching on satisfaction, (5) there is a positive and significant relationship between person-job fit and satisfaction, (6) there is a positive and significant relationship between motivation and satisfaction, (7) there is a positive and significant relationship between managerial coaching and engagement, (8) there is no relationship between person-job fit and engagement, (9) there is a positive and significant relationship between motivation and engagement, (10) there is no relationship between satisfaction and performance, and (11) there is a positive and significant relationship between engagement and performance.
Dampak Aktifitas Merger Dan Akuisisi Kepada Biaya Hutang Pada Perusahaan Di Indonesia Media Kusumawardani; Achmad Soediro; Fardinant Adhitama; Muhammad Farhan; Desri Yanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.845

Abstract

The research is related to the cost of debt that occurs when companies carry out merger and acquisition activities in the 2010-2018 period. The independent variable of this research is the cost of debt, the dependent variable is the revaluation of assets, the addition of new assets, and the addition of new guarantees, while the control variables are firm size, leverage, ratio of assets. The purpose of this study was to determine the impact of changes in assets on mergers and acquisitions activities carried out by the company on the cost of debt. The objects of this research are companies listed on the Indonesia Stock Exchange 2010-2018 that carry out mergers and acquisitions. Data collection method, using purposive sampling method and resulted in 62 companies that meet the requirements for research. The type of data used is secondary data. Data were analyzed using multiple regression analysis with the help of Eviews10. In this study, the revaluation of assets, the addition of new assets, and the addition of new collateral do not have a significant effect on the cost of debt. The results of other studies show that among the three control variables, firm size, the ratio of assets does not have a significant effect, while leverage shows a positive effect on the cost of debt.
Pengaruh Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow dan Leverage Terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019 Namira Ufrida Rahmi; Venny Veronika Wijaya
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.853

Abstract

The purpose of this study was to examine the effect of Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow and Leverage on Firm Value in consumer goods industry sector companies listed on the Indonesia Stock Exchange n 2016-2019 period. Firm value shows that the value of all assets owned by company, which can be used as a sign for investors to invest in a company. This research used a method with a quantitative descriptive approach. The population in this study were the consumer goods companies listed in Indonesia Stock Exchange (IDX) during the period 2016 to 2019 with a total of 40 companies and the sampling technique used purposive sampling and obtained 24 companies in consumer goods sector. Data analysis used multiple linear regression analysis, classical assumption test, the coefficient of determination test, F test and t test. The results of the study show that partially corporate social responsibility and free cash flow have significant effect on the firm value but enterprise risk management and leverage have no effect on the firm value. Variable enterprise risk management, corporate social responsibililty, free cash flow and leverage simultaneously have a significant effect on firm value in consumer goods industry sector listed on Indonesia Stock Exchange in 2016-2019.
Pengaruh Return on Assets, Equity dan Earning Per Share Terhadap Harga Saham Sektor Perbankan di Bursa Efek Indonesia Cindy Halim Putri; Tina Lestari; Noor Ritawaty
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.v6i2.862

Abstract

Capital markets can help companies in providing funds for companies. Investors will invest in the capital market in hopes of gaining profits. Investors in investing their capital will see financial performance in the form of financial ratios as a consideration in investing their capital. The purpose of this study is to determine the effect of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS) variables on stock prices in banking companies on the Indonesia Stock Exchange. The population used in this study is banking industry listed on the Indonesia Stock Exchange as many as 43 companies. While the sample used in this study were 9 companies. The research method in this study is quantitative correlation. This study uses the Classic Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing. The results of this study indicate that Return on Assets (ROA) has no significant effect on stock prices, Return on Equity (ROE) has a significant effect on stock prices, and Earning Per Share (EPS) has a significant effect on stock prices. Overall, the variables in this study affect the stock price. Meanwhile, it is known that Return on Equity (ROE) has the most dominant influence on stock prices.  
Pentingnya Financial Education dan Financial Knowledge terhadap Inklusi Keuangan Pada Era Fintech di Indonesia Mega Arisia Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.866

Abstract

This study aims to determine the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion in the fintech era in Indonesia and the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion through the Fintech era in Indonesia. This research is a quantitative research. The population of this research is people throughout East Java. The sampling technique used was purposive sampling. The data collection technique of this research used literature study, and field research. This study uses the dependent variable, namely financial inclusion, while the independent variable, namely financial education and financial knowledge, while the moderating variable is financial technology. The conclusion of this study is that the financial education and financial knowledge variables have a negative effect on financial inclusion, while the fintech variable is able to mediate the strong influence of financial education and financial knowledge on financial inclusion. The results of this study provide an opportunity for other researchers to test the effectiveness of various financial inclusion strategies carried out by the government and universities in Indonesia, so as to obtain updated data for further updates.
Pengaruh Faktor Keuangan terhadap Financial Distress dengan dimoderasi oleh Komite Audit Anita Evrilianingsih; Annisa Shaffana Amalia
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.867

Abstract

Research on the company's financial difficulties is very important because it can lead to bankruptcy which will have a bad impact on the country's economy. This study aims to provide empirical evidence about the influence of financial factors, namely operating cash flow per share (OCFS) and current ratio (CR) in predicting financial distress moderated by the expertise of the audit committee. This research is a quantitative study on property & real estate sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The number of samples as many as 36 companies from 73 populations was obtained through the purposive sampling technique. This study uses the Moderated Regression Analysis (MRA) method in analyzing the processed data using the SPSS application. The results showed that operating cash flow per share can reduce financial distress while the current ratio has no effect on financial distress. In addition, it was found that the expertise of the audit committee strengthens the relationship between operating cash flow per share and financial distress, but not the relationship between the current ratio and financial distress. This research is useful to provide insight to investor,company’s management, financial institutions, stakeholders and other related parties in future decision making. 

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