cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Khoiruddin Harahap
Contact Email
owner@polgan.ac.id
Phone
+6282251583783
Journal Mail Official
owner@polgan.ac.id
Editorial Address
Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
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
 42   43   44   45   46 
Pengaruh Koneksi Politik Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Indonesia Supatmi Supatmi; Indriyani Dwi Putri
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.v6i3.927

Abstract

This study aims to analyze the effect of political connections on earnings management practices in manufacturing companies. The sample of this study was 153 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 459 observations. Earnings management in this study was measured by real earnings management, namely abnormal CFO, abnormal discretionary expense, and abnormal production. Political connection is measured by the number of boards in the company, both the board of directors and the board of commissioners, who are politically connected. The research hypotheses were tested using panel data regression analysis techniques. The results showed that the politically connected board of commissioners has a positive effect on earnings management as measured by abnormal discretionary expense and a negative effect through the measurement of abnormal production. Politically connected board of commissioners has no effect on earnings management through abnormal measurement of CFO. Meanwhile, the politically connected board of directors was found to have no effect on earnings management, either by measuring abnormal CFO, abnormal discretionary expense, or abnormal production. The research findings confirm the application of agency theory that political connections within the company, especially politically connected boards, affect the company's earnings management practices
Pengaruh Kegagalan Keuangan terhadap Nilai Pasar Perusahaan-Perusahaan Retail Indonesia Yang Terdaftar di Bursa Efek Indonesia Iis Kurniasari; Tantri Yanuar Rahmat Syah
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.v6i3.824

Abstract

The development of e-commerce in Indonesia became a factor that threatened retail businesses, even some of them went bankrupt due to liquidation that led to financial failure. Financial failure is not detected within a certain time so it is likely that the company will go bankrupt. This study aims to determine the effect of financial distress on the market value of Indonesian retail companies listed on the Indonesia Stock Exchange. The study was conducted quantitatively. The study was conducted on 17 retail companies in Indonesia on the Indonesia Stock Exchange which published their audited financial statements for 3 consecutive years, namely 2016-2018. The sampling technique used was purposive sampling. The independent variable is financial failure measured by using the Altman Z-score and the dependent variable is market value. Data were analyzed by linear regression panel data with fixed effect method. The results show that the Altman model can be used to measure signs of corporate financial distress. Most of the 2016-2018 IDX retail companies are not vulnerable to financial distress and are in a healthy financial situation. Financial distress is stated to have a significant and positive effect on the market value of BEI retail industry companies in 2016-2018.
Pengaruh Tingkat Kepatuhan, Pemeriksaan Pajak, Penerbitan Surat Ketetapan Pajak, Dan Sanksi Perpajakan Terhadap Peningkatan Penerimaan Pajak Penghasilan Wajib Pajak Orang Pribadi Di KPP PRATAMA MEDAN BARAT Jessi Charina Sembiring; Seli Pebiola Br Ginting; Willy Ivandy; Herman Herman; Meri Arthanty Zebua
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.v6i3.865

Abstract

These indicators include compliance levels, tax audits, assessment letters taxes, and fines. Individual Taxpayers at KPP Pratama Medan Barat are asked to: participate in this research. Individual taxpayer income tax collection growing due to greater compliance, compliance and compliance with regulations taxation. Tax audit has a significant positive impact on tax revenue personal income, Sourced from Tax Foundation research. Tax assessments can increase taxpayer compliance and income when the Directorate General of Taxes send it together with the collection of income tax. Taxpayers who receiving tax sanctions does not violate the law. The sample includes 428,276 taxpayers and taken at random. Test results have a good impact on taxpayer acceptance personal income, either concurrently or partially. Research result shows that taxpayer compliance, tax assessment letters, sanctions taxation, and increasing income tax revenue for individual taxpayers positive and substantial impact on income tax receipts of individual taxpayers personally at KPP Pratama Medan Barat.
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Buton Selatan Nining Asniar Ridzal; I Wayan Sujana; Ernawati Malik
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.v6i3.882

Abstract

This study intends to measure the effect of human resource capacity, utilization of information technology and internal control on the quality of financial reports of the local government of South Buton Regency. A quantitative approach was used for this research. The population in this study were employees at 33 South Buton District Offices. 132 employees became the sample. Sampling using purposive sampling. Data was collected by using a questionnaire method. Respondents Informants in this study were part of the financial management at 33 government offices in South Buton Regency. In each agency, informants will be determined with the following criteria: Head of Service, Treasurer, financial staff totaling 132 Respondents. The data in this study were collected by distributing questionnaires (questionnaires) to the informants who were the research targets. Then, the answers from each instrument that have been filled out and collected are tabulated and then measured using a Likert scale which is expressed with an interval of 1 to 5. Multiple linear regression analysis is the data analysis technique used. The results of the study partially found that the significance value obtained that there was a significant effect of KSDM variable (X1) on KLK (Y). There is a significant effect of PTI (X2) on Y or variable X2 is positive and significant influence on the variable Y. There is a significant effect of the X3 variable on Y or the X3 variable has a positive and significant effect on the Y variable.
Pengelolaan Keuangan, Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan Pieter Leunupun; Grace Persulessy; Melisa Yuliana Souhuwat
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.v6i3.884

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan Pemerintah Daerah. Penelitian ini dilakukan pada Badan Pengelola Keuangan dan Aset Daerah di Kabupaten Seram Bagian Barat. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yaitu, seluruh staf atau karyawan yang ada dalam instansi pemerintahan tersebut. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan daerah. Hal ini dapat disimpulkan bahwa pengelolaan keuangan daerah yang dilakukan sesuai dengan peraturan dan ketetapan pemerintah tidak dapat menjamin bagusnya kualitas laporan keuangan pemerintah suatu daerah. Sementara itu sistem akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan daerah pemerintah Kabupaten Seram Bagian Barat. Hal ini membuktikan bahwa sistem akuntansi keuangan daerah yang berjalan efektif akan menghasilkan informasi laporan keuangan yang berkualitas. Artinya jika semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat. Peningkatan penerapan pengelolaan keuangan daerah serta sistem akuntansi keuangan daerah perlu terus dilaksanakan melalui kegiatan pimpinan serta seluruh pegawai BPKAD setempat, yang dilakukan bukan hanya bersifat incidental dan responsive atas kasus tertentu saja, tetapi bersifat terus-menerus. Kualitas laporan keuangan dalam instansi pemerintahan harus benar-benar memenuhi standar pelaporan karena ketimpangannya akan memberikan dampak ke berbagai bidang.
Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas Saat Pandemi Covid-19 Eko Darmawan Suwandi
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.v6i3.886

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Net Profit Margin (NPM) dan Operating Expenses to Operating Income (BOPO) terhadap Return On Assets (ROA). Jenis penelitian yang digunakan adalah Explanatory Research, dengan pendekatan kuantitatif. Teknik pengambilan sampel dengan purposive sampling dengan kriteria perusahaan logistik yang menyajikan laporan keuangan periode 2019 sampai 2020 dan diperoleh sebanyak 7 perusahaan maka diperoleh 14 sampel data. Analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini diketahui bahwa secara simultan dan parsial NPM dan BOPO berpengaruh signifikan terhadap ROA.
Dampak Peristiwa Pidato Kemenangan Joe Biden Terhadap Abnormal Return Saham Pada Sub Sektor Logam dan Mineral Yumna Sekar Utami; Wahyudi Wahyudi
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.v6i3.899

Abstract

Abnormal returns can be influenced by political events that occur either in a country or in other countries. The momentum of the presidential election is one of the political events that can trigger investor reactions. One of the political events that is used as the object of this research is the event of Joe Biden's victory speech. This study is a quantitative study conducted to determine whether the events of Joe Biden's victory speech affect abnormal returns. Metals and minerals sub-sector stocks are the objects used in this research. A significance of 5% is used in this study to test the hypothesis with IBM SPSS Statistics 23 software with the different test methods of one sample t-test and paired sample t-test. The results of the study are (1) there are abnormal returns in the period before Joe Biden's victory speech on the 13th day, 11th day, 7th day, and 3rd day with negative abnormal returns, (2) there are abnormal returns. returns in the period after Joe Biden's victory speech on the 1st day, 2nd day, 4th day, 9th day, and 12th day with abnormal returns on the first day are positive. Then, for the 2nd day, the 4th day, the 9th day, and the 12th day there were negative abnormal returns, and (3) there was no difference in abnormal returns before and after Joe Biden's victory speech.
Determinan Firm Value Creation Di Indonesia Mispiyanti Mispiyanti; Junaidi Junaidi
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.v6i3.900

Abstract

Firm value creation menjadi penting bagi entitas bisnis yang sukses. Penciptaan nilai bagi pelanggan akan membantu dalam operasional dan pelayanan. Di sisi lain, penciptaan nilai bagi pemegang saham berupa peningkatan dividen dan harga saham dapat menambah dana operasional entitas tersebut kedepannya. Penelitian ini bertujuan untuk menganalisis bukti empiris faktor pendorong peningkatan firm value creation pada perusahaan di Indonesia yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2020. Sampel dalam penelitian ini sebanyak 337 perusahaan yang dipilih berdasarkan metode purposive sampling dan dianalisis menggunakan regresi data panel. Hasil penelitian ini menunjukkan bahwa hedging tidak berpengaruh terhadap firm value creation dikarenakan banyak dana yang perlu dipersiapkan perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia untuk melakukan hedging dalam jumlah besar. Sedangkan debt financing berpengaruh positif terhadap firm value creation yang menunjukkan kemampuan perusahaan dalam menyeimbangkan perolehan dan penggunaan dana tersebut pada proyek investasi produktif. Namun firm size berpengaruh negatif terhadap firm value creation dikarenakan perusahaan yang memiliki total aset besar cenderung lebih kecil dividennya. Hasil penelitian mengimplikasikan tingginya biaya hedging di Indonesia sehingga banyak perusahaan yang tidak menggunakan hedging dalam memitigasi risiko. Selain itu, perusahaan mampu mengelola debt financing dalam pengalokasian ke investasi mampu meningkatkan firm value creation. Namun, firm size yang besar belum tentu meningkatkan firm value creation tetapi menurunkan firm value creation.
Profitabilitas, leverage, inventory intensity ratio dan praktik penghindaran pajak Nanik Niandari; Fransiska Novelia
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.v6i3.911

Abstract

This study was conducted to examine the effect of profitability, leverage, and inventory intensity ratio on tax avoidance practices. The variable of tax avoidance is measured by using the effective tax rate (ETR), the variable of profitability is measured by the return on assets (ROA), the variable of Leverage is measured by the ratio of total debt to total assets, and the Inventory Intensity Ratio is measured by the comparison between total inventory and total assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange over a five-year period, namely 2016 - 2020. The number of samples used in this study were 77 companies. The number of final observations used was 245 observations. The sample selection method used is purposive sampling technique. Data were analyzed using multiple linear regression analysis. The type of data used in this study is secondary data in the form of company financial and annual reports which can be downloaded through www.idx.co.id. The results of this study indicate that profitability has a positive effect on tax avoidance practices, inventory intensity ratio has a negative effect on tax avoidance practices, and leverage has no effect on tax avoidance practices. The positive influence of profitability can be a policy input for the government related to good governance practices in companies so that tax avoidance practices can be minimized. This study also found that good inventory management can increase company profits which in turn increase tax revenue for the government. This study was conducted to examine the effect of profitability, leverage, and inventory intensity ratio on tax avoidance practices. The variable of tax avoidance is measured by using the effective tax rate (ETR), the variable of profitability is measured by the return on assets (ROA), the variable of Leverage is measured by the ratio of total debt to total assets, and the Inventory Intensity Ratio is measured by the comparison between total inventory and total assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange over a five-year period, namely 2016 - 2020. The number of samples used in this study were 77 companies. The number of final observations used was 245 observations. The sample selection method used is purposive sampling technique. Data were analyzed using multiple linear regression analysis. The type of data used in this study is secondary data in the form of company financial and annual reports which can be downloaded through www.idx.co.id. The results of this study indicate that profitability has a positive effect on tax avoidance practices, inventory intensity ratio has a negative effect on tax avoidance practices, and leverage has no effect on tax avoidance practices. The positive influence of profitability can be a policy input for the government related to good governance practices in companies so that tax avoidance practices can be minimized. This study also found that good inventory management can increase company profits which in turn increase tax revenue for the government.
Pengaruh Moralitas Individu Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Pada Pemerintah Kota Ambon Adonia Anita Batkunde; Putri Maya 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.v6i3.917

Abstract

This study aims to find empirical evidence regarding the effect of individual morality and obedience to accounting rules on the tendency of accounting fraud in the Ambon City Government. The sample used in this study amounted to 60 respondents spread across 12 Regional Apparatus Organizations (OPD). The sampling technique used is purposive sampling technique. The data used is primary data collected through questionnaires. The data obtained were then analyzed using SPSS. The results of this study prove that individual morality has no significant effect on the tendency of accounting fraud. This means that the tendency of accounting fraud is not influenced by individual morality, and there is no difference between individuals who have high levels of morality and low levels of morality in accounting fraud tendencies. Whether the system is good or not in the scope of government, the opportunity to tend to commit fraud depends on the individual or the individual morality of each employee. In other words, whether or not the morality of individual employees does not influence certain employees to commit fraud as long as the environment and opportunities are supportive to rationalize their actions. In addition, the existence of self-awareness from each employee is one form of how to prevent accounting fraud. Compliance with accounting rules has a significant negative effect on the tendency of accounting fraud. The results of this study indicate that the higher the company's compliance with accounting rules, the lower the tendency of accounting fraud by management to the company.

Page 44 of 145 | Total Record : 1442

 42   43   44   45   46 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025 Vol. 9 No. 3 (2025): Research Articles July 2025 Vol. 9 No. 2 (2025): Artikel Riset April 2025 Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 Vol. 8 No. 3 (2024): Artikel Research July 2024 Vol. 8 No. 2 (2024): Artikel Research April 2024 Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023 Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 Vol. 5 No. 1 (2021): Article Research Februari 2021 Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 Vol. 4 No. 2 (2020): Article Research Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 Vol. 1 No. 2 (2017): Owner Volume 1 Nomor 2 Agustus 2017 Vol. 1 No. 1 (2017): Owner Volume 1 Nomor 1 Februari 2017 More Issue