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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 Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pendapatan sebagai variabel Moderating Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Herman Herman; Muhammad Resky Arwana
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.v6i3.953

Abstract

This study aims to determine the effect of motor vehicle tax waiver policy on taxpayer compliance and how income moderates the effect of motor vehicle tax waiver policy on motor vehicle taxpayer compliance. The type of research used is quantitative research with primary data. The data technique collection is a questionnaire media. The population in this case is taxpayers who are served by the SAMSAT office region Baubau, South Est Sulawesi which utilizes the motor vehicle tax waiver policy, totaling 10,600 taxpayers. by using the Slovin formula, the minimum number of samples is 99. The sample determination uses purposive sampling method. Next, the researchers distributed questionnaires. The number of questionnaires that can be processed is 81 questionnaires while the rest cannot be processed because they are incomplete or not returned. The data analysis technique in this research is Moderated Regression Analysis (MRA). The results showed that the motor vehicle tax whitening policy had no significant effect on motor vehicle tax compliance. Taxpayer income has a significant and positive effect on taxpayer compliance with motor vehicle taxes. Taxpayer income has no significant effect on the relationship between motor vehicle tax waiver policy and motor vehicle tax compliance. This study also shows that the income variable is categorized as a moderating predictor variable.
Peranan GCG Dan Struktur Kepemilikan Dalam Meminimalisir Biaya Keagenan Pada Perusahaan Manufaktur Di BEI Andrew Gunawan
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.v6i3.954

Abstract

Agency costs are a problem for most companies, especially for manufacturing companies. Indeed, agency costs arising from deviant management practices can be minimized with good corporate governance or what is known as good corporate governance. One form of good governance is the existence of an independent board of commissioners that functions as a supervisory mechanism in the company. In addition, the ownership structure also has its own role to overcome this problem. This study aims to see how the role of good corporate governance and ownership structure in minimizing agency costs in a company. The method used in this study is multiple linear regression analysis, the result is the proportion of independent commissioners and institutional ownership has no significant effect on agency costs.
Analisis Faktor - Faktor Yang Mempengaruhi Return On Investment (ROI) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020 Putri Rotua Jaya Br Sipayung; Nisma Apriyani Hulu
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.v6i2.955

Abstract

This study aims to see how a relationship individually or simultaneously with the title Analysis of Factors Affecting Return On Investment (ROI) in Manufacturing Companies Listed on the Indonesia Stock Exchange (2018-2020). The factors studied are Sales Variables (X1), Operating Costs (X2), Cash Turn Over (X3) and Inventory Turnover Variables (X4). This research observation uses purposive sampling with partial test (T test), simultaneous test (F test), classical assumption test, and Adjusted R square test. The test results for this observation are (1) the Sales variable has no effect on Return On Investment. (2) Operating Cost Variable Affects Return On Investment (3) Cash Turn Over variable has an effect but not significant on Return On Investment. (4) the inventory turnover variable has an effect but is not significant on the Return On Investment. (5) Sales Variables, Operating Costs, Cash Turn Over, and Inventory Turnover Variables have a Simultaneous effect on the Return On Investment Variable. With the results of Adjusted R square of 0.277 (27.7%) and influenced by other variables of 76.3%. So the overall results of Sales, Operating Costs, Cash Turn Over, and Inventory Turnover have a simultaneous effect on Return On Investment in Manufacturing Companies Listed on the Indonesia Stock Exchange
Pengaruh Corporate Social Responsibility terhadap Profitabilitas dan reputasi perusahan pada perusahaan Perbankan yang terdaftar di BEI periode 2018–2020 Syeren Al Gista; Dewi Prastiwi
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.v6i3.956

Abstract

Corporate Social Responsibility (CSR) is an effort made by the company to improve the company's image in the social, economic and environmental fields by making positive activities that are internal or external.  This study aims to determine and analyze whether there is an influence of CSR on the profitability and reputation of the company.  The object in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period.  This research method uses quantitative methods, data collection techniques use documentation methods, and data analysis techniques use the MANOVA (Multivariate Analysis of Variance) analysis method using the SPSS 23 application. The independent variable used in this study is CSR (X) and the dependent variable in  In this research, profitability (Y1) is proxied by ROA, ROE and company reputation (Y2) is proxied by Tobins'Q.  The results of this study are that CSR has a significant effect on ROA, ROE and Tobins'Q in banking companies listed on the IDX for the period 2018-2020.
Pengaruh Transfer Pricing, Kompensasi Rugi Fiskal, Leverage, dan Kualitas Audit Terhadap Praktik Penghindaran Pajak pada Perusahaan BUMN yang telah Go Publik untuk Periode 2017-2020 Meiti Angel; Friska Darnawaty; Lidya Liona
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.v6i3.960

Abstract

The purpose of this study was to examine the effect of transfer pricing, fiscal loss compensation, leverage, and audit quality on tax avoidance in BUMN companies listed on the Indonesia Stock Exchange in 2017-2020 period. The existence of different interests between the taxpayer and the government tends to make the taxpayer seek to reduce the amount of tax payment both legally and illegally. This research used a method with a quantitative descriptive approach. The population in this study were BUMN companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020 with a total of 20 companies and the sampling technique used purposive sampling and obtained 13 companies in BUMN companies. 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 fiscal loss compensation, leverage and audit quality have significant effect on tax avoidance but transfer pricing has no effect on tax avoidance. Variable transfer pricing, fiscal loss compensation, leverage and audit quality simultaneously have a significant effect on tax avoidance in BUMN companies listed on Indonesia Stock Exchange in 2017-2020.
Analisis Pengaruh Struktur Modal terhadap Kinerja Keuangan BUMN Sektor Konstruksi: Peran Financial Distress sebagai Variabel Moderasi Saktiana Rizki Endiramurti; Nur Chayati; Estetika Mutiaranisa Kuriniawati; Didik Prasetyanto
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.v6i3.961

Abstract

Capital structure decision represents one of the most crucial financing decisions that can affect firm performance and firm value through the cost of capital. The purpose of this research is to explore the effect of capital structure on firm performance and the moderating effect of financial distress. This research used 63 data observations of 7 Indonesia SOEs in the construction sector for the period from 2010 to 2019. Multiple and Moderated Regression Analyses were used to investigate the effect of capital structure and financial distress on firm performance. The results indicate that the capital structure has a negative effect on ROA and ROE.  and that this effect is stronger for firms with higher financial distress risk. This research is to provide further enrichment related to capital structure, financial distress, and firm performance, especially for SOEs in the construction sector in Indonesia.   ABSTRAK   Keputusan struktur modal merupakan salah satu keputusan pendanaan yang paling penting yang dapat mempengaruhi kinerja perusahaan dan nilai perusahaan melalui biaya modal. Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan kinerja keuangan serta pengaruh moderasi financial distress pada hubungan struktur modal dan kinerja keuangan. Penelitian ini menggunakan 63 data dari 7 BUMN Sektor Konstruksi di Indonesia untuk periode 2010 – 2019. Multiple dan Moderated Regression Analyses digunakan untuk menguji pengaruh pengaruh struktur modal dan kinerja keuangan serta pengaruh moderasi financial distress pada hubungan struktur modal dan kinerja keuangan. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif terhadap ROA dan ROE, dan bahwa efek ini lebih kuat untuk perusahaan dengan risiko kesulitan keuangan yang lebih tinggi. Penelitian ini untuk memberikan pengayaan lebih lanjut terkait struktur permodalan, financial distress, dan kinerja perusahaan khususnya bagi BUMN di sektor konstruksi di Indonesia.
Pengaruh Return On Assets(ROA),Return On Equity(ROE) Dan Net Interest Margin(NIM) Terhadap Harga Saham Pada Bank BCA Tbk Agus Tri Indah K; harun Al Rasyid
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.v6i3.965

Abstract

This study was conducted to analyze the effect of Return On Assets (ROA), Return On Equity (ROE) and Net Interest Margin (NIM)) on Stock Prices with the object of PT Bank Central Asia, Tbk for the period 2015 to 2021 quarterly. The independent variables in this study are represented by Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM)). The data collection method used is the library research method. The data analysis technique used is multiple linear regression and hypothesis testing using t-statistics to partially test each variable. The results of the t-test can be seen in the coefficients table in the sig column (significance), as well as F-statistics to test the effect of the independent variables simultaneously (simultaneously) on the dependent variable with a significance level of 5 percent. The data is processed using the SPSS program. The results show that partially ROA(X1) is Tcount(3.129) > Ttable(2.064), then it has a positive effect on Stock Price(Y), For ROE(X2) is Tcount(-2.677) < Ttable(2.064), then it has no effect negative to the Stock Price (Y). and for NIM(X3) is Tcount(0.708) < Ttable(2.064), then it has no positive effect on Stock Price(Y). For Simultaneous calculation (Test Statistics F), then t table of simultaneous test results Fcount(4.418) > Ttable(2.99) , then the conclusion ROA(X1), ROE(X2)d and NIM(X3) simultaneously affect stock prices (Y). For the Coefficient of Determination (R²), the independent variable affects the health level of BCA Bank as much as 35.6%, and the remaining 64.4% is affected by other variables. And it can be seen that the adjusted R square is 0.275, which means that 27.5% has an effect on stock prices while 72.5%% is determined by other variables that are not explained by this research model, which is summarized in the error.
Pengaruh Pengetahuan Akuntansi Dan Kinerja Karyawan Terhadap Kualitas Laporan Keuangan Ajeng Wijayanti; Susi Ariyani
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.v6i3.966

Abstract

This study aims to analyze the effect of accounting knowledge and employee performance on the quality of financial reports moderated by the use of Accounting Information Systems in service companies in the Greater Jakarta area. The population of this research is employees who work in companies in the service sector in the Greater Jakarta area. The research sample consisted of 153 respondents. The data used in the form of primary data, namely by distributing online questionnaires to employees who work in service companies in the Jabodetabek area. The data collection technique used in this research is probability sampling. The statistical method uses Multiple Linear Regression Analysis, with statistical test hypothesis testing. Using SPSS and Smart PLS programs. This study applies a Likert scale with a 5 point scale to measure research variables. The results showed that accounting knowledge, employee performance and accounting information systems had a significant effect on the quality of financial reports, AIS Moderation on the effect of Accounting Knowledge on the quality of financial statements produced no significant effect, and AIS Moderation on Employee Performance on the quality of financial statements does not have a significant effect. The implication of this research is that companies can use this research in order to maintain and improve the quality of financial reports that are good and according to standards for the benefit of management and stakeholders in making future decisions by increasing knowledge and performance of their employees.
Pengaruh Arus Kas, Profitabilitas Dan Leverage Terhadap Financial Distress Saat Masa Pandemi Pada Perusahaan Manufaktur Terdaftar Di BEI Aminar Sutra Dewi; Fajri Arianto; Rida Rahim; Jefri Winanda
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.v6i3.968

Abstract

Financial distress is a condition where a company experiences problems with their finances so that the company is threatened with bankruptcy. This study aims to determine and analyze the effect of cash flow, profitability and leverage variables partially on financial distress, as well as to determine which variable has most dominant influence on financial distress in manufacturing companies. The data processed is secondary data from the annual report of 30 manufacturing companies listed on the IDX in 2016-2021 which were taken through purposive sampling. The method use in this research is panel data regression analysis method using Eviews version 10. The result of this study indicate that : cash flow has a negative effect on financial distress, profitability and leverage have a significant effect on financial distress. Keywords: Financial distress, cash flow, Profitability, leverage
Peran Akuntansi Manajemen Lingkungan dalam Memediasi Inovasi Ramah Lingkungan pada Nilai Perusahaan Terhadap Perusahaan di BEI Nadya Sari; Rilla Gantino
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.v6i3.974

Abstract

This research is about the role of environmental management accounting in mediating green innovation by using CSR disclosure on firm value. This study uses manufacturing companies in the basic and chemical industry sub-sectors listed on the IDX in 2017 – 2019 because these sub-sectors have a more significant influence on environmental pollution. The population of this study is manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2017-2019, totaling 71 companies and the research sample as many as 46 companies using the purposive sampling method. This study uses a quantitative method with a descriptive approach. The results show that green innovation affects environmental management accounting and directly affects firm value. Environmental management accounting now has a significant influence on firm value. Environmental management accounting cannot mediate between green innovation and company value in basic and chemical industrial sector companies listed on the IDX.

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