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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 Solvabilitas Terhadap Opini Audit Going Concern: (Studi Empiris pada Pada Perusahaan Property dan Real Estate Go Public di BEI Periode 2018-2020) Evy Yulianti; Muhyarsyah Muhyarsyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1067

Abstract

The survival of a company can be seen from its good financial condition and operational conditions. According to the 2009 Financial Accounting Standards, the fundamental assumption used when making financial statements for companies that have undergone audits by public accountants is that the company will continue to exist. Profitability shows the company's capacity to make money over a certain period of time. There are three financial ratios that are most often used to see the condition of an enterprise's financial performance, namely the liquidity ratio, solvency ratio and profitability ratio. The purpose of this study is to determine the effect of Profitability, Liquidity, Solvency simultaneously affecting the Audit Opinion going concern on Property and Real Estate companies going Public on the IDX in the 2018-2020 Period. The results showed that Profitability had a significant positive effect on the Audit Opinion of going concern on Property and Real Estate companies going public on the IDX for the 2018-2020 period; Liquidity has a significant positive effect on the Audit Opinion going concern on Property and Real Estate companies going public on the IDX for the 2018-2020 period; Solvency has no effect on the Audit Opinion going concern on Property and Real Estate companies Going Public on the IDX for the 2018-2020 Period; and Profitability, Liquidity, Solvency simultaneously influenced the going concern of the Audit Opinion on Property and Real Estate companies going public on the IDX in the period 2018-2020.
Pengaruh Penyajian Laporan Keuangan, Aksesibilitas, dan Pengawasan Kualitas Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Daerah : (Studi Pada DPRD Kota Surakarta) Asep Nanda Paramayana; Riana Rachmawati Dewi; Agni Astungkara
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1070

Abstract

Government financial statements are intended to provide information useful for decision-making and represent the reporting entity's responsibility for entrusted resources. While financial reporting is required, access to and monitoring of financial reporting quality to enhance accountability in regional financial management. The purpose of this study was to determine the effect of the presentation of financial statements, accessibility, and supervision on the accountability of regional financial management of the Surakarta City DPRD. This research is quantitative. The population consists of 44 employee of the Surakarta City DPRD. The number of samples is 44 employee of the Surakarta City DPRD. The data analysis technique used multiple linear regression analysis. This research is indicated by the results of the presentation of financial statements that affect the accountability of regional financial management to the Surakarta City DPRD. Accessibility affects the accountability of regional financial management to the Surakarta City DPRD. Supervision of the quality of financial reports affects the accountability of regional financial management to the Surakarta City DPRD. The sample is only 44 employee of the Surakarta City DPRD. If the number of samples is increased, better results are likely to be obtained. The next researcher, can add the number of samples of other research objects.
Likuiditas, Kebijakan Dividen, Leverage, Non-Performing Loan dan Nilai Perusahaan Bank BUMN yang Go Public Azhar Latief
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1076

Abstract

Economic development in Indonesia began with the development of the banking industry. As a company, the bank cannot override its primary objective. The main objective of a company is to increase the firm value. This study aims to determine how the effect of liquidity, dividend policy, leverage, and non-performing loans on the firm value of state-owned banks that go public in Indonesia. The population in this study is state-owned banks listed on the Indonesia Stock Exchange (IDX). The method used is a non-probability sampling method with a purposive sampling technique and obtained 4 state-owned banks were used as samples for a research period of 10 years (2011-2020). The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPLS (v. 3.2.9) software as a data analysis tool. The results of this study showed that liquidity and non-performing loans have a significant effect on firm value. Dividend policy and leverage have no significant impact on firm value. Further research can add other variables that affect the value of banking companies, such as profitability, Capital Adequacy Ratio (CAR), Debt to Equity Ratio, company size, and company growth. Also can conduct research in other sectors such as manufacturing, mining, and pharmaceuticals.
Pengaruh Profitabilitas, Makroekonomi, Firm Size Terhadap Financial Distress Dengan Nilai Perusahaan Sebagai Variabel Moderating Heliani Heliani; Siti Elisah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1080

Abstract

One of the key contributors to the country's economic health is the banking industry. From 2017 to 2021, there were eight banking companies that were liquidated. So it is necessary to anticipate from the beginning so that bankruptcy does not occur. One way to see if a company is in financial distress can be done using the Altman's Z-Score method. This investigation was carried out with the intention of measuring and knowing the extent to which profitability, macroeconomic, and firm size ratios are proxied by Return On Assets (ROA), inflation, and total assets to financial distress using the Altman's Z-Score method through a moderating variable in the form of firm value proxied by PBV. This is a quantitative study that relies on secondary data gathered through a literature review. The population of this study is the whole banking industry in Indonesia, with a total sample of 23 enterprises acquired using the purposive sampling approach. This study employs panel data using the Moderated Regression Analysis (MRA) approach, which is carried out using Econometric Views (Eviews) version 10. According to the findings of this study, profitability had a favorable influence on financial distress, but macroeconomics, business size, and firm value had no effect. Meanwhile, firm value is deemed unable to moderate the independent variable on the dependent variable in this study, so it is unknown whether firm value increases or weakens the independent variable on the dependent variable.
Faktor-Faktor yang Berperan pada Literasi Keuangan Mahasiswa Muslim di Kota Serang Ibrohim Ibrohim; Leni Triana; Rina Nopianti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1084

Abstract

Various financial literacy education programs are organized by the Financial Services Authority to improve public financial literacy. Students and university students in general are the main focus of financial education efforts aimed at educating the general public. College students are one of the priority targets of the Indonesian Financial Services Authority's (OJK) financial education programs in Indonesia. The purpose of this study was to (1) assess the level of Islamic financial literacy among Serang college students and (2) investigate the factors that influence their level of Islamic financial literacy. The score of Islamic financial literacy was used as the independent variable in this study. The dependent variables are gender, university, Grade Point Average (GPA), information sources, and religiosity. The descriptive analysis and structural equation modeling partial least squares are used to analyze the data (SEM-PLS). According to the estimation results, the level of Islamic financial literacy among Muslim students in Serang is 50.2 percent, which is classified as sufficient literate. Gender and university were found to have a positive and significant influence on the level of Islamic financial literacy of Muslim students in Serang, according to the study.
Pencegahan Fraud dalam pengelolaan alokasi dana desa Sarwenda Biduri; Hadiah Fitriyah; Putri Febriana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1085

Abstract

This study has a purpose to analyze the Effect of Presentation of Village Financial Statements, Internal Controls, and Competence on Fraud Prevention in Village Fund Allocation Management (Study on Villages in Sidoarjo Regency). Each village is represented by 4 people, namely the Village Head, Village Treasurer, Village Secretary, and BPD in Tanggulangin District, Sidoarjo Regency, namely 19 villages including Kalidawir, Kedensari, Kalitengah, Kalisampurno, Kedung Banteng, Kedung Bendo, Banjar Asri Village, Banjar Panji, Boro, Gempol Sari, Long Algae, Ketapang, Ketegan, Kludan, Ngaban, Putat, Penatarsewu, Randegan, and Sentul. Researchers used quantitative research with an associative approach and used primary data sources. The sampling method used is the saturated sampling technique method because the population is relatively small. The sample in this study were 76 respondents. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 25. The results of this study indicate that the Presentation of Village Financial Statements Affects Fraud Prevention in Village Fund Allocation Management. Internal Control Affects Fraud Prevention in the Management of Village Fund Allocation. Competence Influencing Fraud Prevention in Village Fund Allocation Management.
Pengungkapan Kinerja Lingkungan Sebagai Mekanisme Peningkatan Kinerja untuk Menciptakan Nilai Perusahaan Fatimah Zahara
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1086

Abstract

One of the influential factors in creating the value of a company is the disclosure of the company's environmental performance and financial performance. This study aims to analyze the effect of environmental performance disclosure to improve company performance in creating firm value. The population of this study are companies that are members of the Indonesian Sharia Stock Index (ISSI) from 2017 to 2021. The sample of this study was selected by purposive sampling method from companies listed on the Indonesian Sharia Stock Index (ISSI) in 2017-2021, so that the selected 17 companies that meet the criteria in the sample in this study. This research uses index scores from several checklist items related to the disclosure of carbon gas emissions to measure environmental performance. As for the financial performance variable, the researcher uses the financial ratio indicator, namely the profitability ratio (ROA) and for the firm value variable, the researcher uses the Tobin's Q formula. The researcher uses the path analysis method to analyze the effect of environmental performance in creating firm value which is mediated by the firm's performance variable. Based on the results of statistical tests, the results obtained that the disclosure of carbon gas emissions can improve company performance, especially financial performance, and company performance can increase company value as well. However, company performance does not mediate the effect of disclosure of carbon gas emissions on firm value. Keywords: Disclosure of Carbon Gas Emissions, ROA, Tobin's Q
Pengaruh Ukuran Perusahaan, Utang, Profitabilitas Terhadap Praktik Income Smoothing Sebelum dan Saat Pandemi Covid-19 Setiadi Alim Lim
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1089

Abstract

This study aims to determine whether there are differences in the income smoothing practice before and during the Covid-19 and to examine whether there is an effect of firm size, debt, and profitability on income smoothing practice before the Covid-19 (2017-2019), during the Covid-19 (2020-2021), and before and during the Covid-19 (2017-2021). The population of the study is all sub-industrial business entities providing health and pharmaceutical services on the IDX (Indonesian Stock Exchange). The sampling technique used was non-probability purposive sampling. The number of samples is 11 business entities. To test whether there are differences in income smoothing practice before and during the Covid-19, the Wilcoxon Signed Rank Test was used. Meanwhile, to examine the effect of firm size, debt, and profitability on income smoothing practice, binary logistic regression was used. The results of descriptive statistical analysis show that there is an increase in income smoothing practice during the Covid-19 compared to before the Covid-19. However, the results of the Wilcoxon Signed Rank Test show that there is no significant difference between the income smoothing practice before and during the Covid-19. The results of binary logistic regression show that firm size, debt, and profitability have no effect on income smoothing practice during the Covid-19 (2020-2021). While the period before the Covid-19 (2017-2019) and the period before and during the Covid-19 (2017-2021) firm size and profitability did not have a significant effect on income smoothing practice, but the debt had a significant effect on income smoothing practice.
Pengaruh mekanisme Corporate Governance, Profitability, dan Firm Size terhadap pengungkapan Corporate Social Responsibility Shelby Edinov; Rida Rahim; Masyhuri Hamidi
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.v6i3.1091

Abstract

In this study was conducted to determine the effect of corporate governance mechanisms, profitability and firm size on the disclosure of corporate social responsibility (CSR) of Indonesian Stock Exchange companies for the 2018-2020 period. The independent variables in this study include the audit committee, independent board of commissioners, foreign ownership, public ownership, ROA, ROE and firm size as well as growth control variables, debt equity ratio and current assets. Meanwhile, the disclosure of CSR is used as the dependent variable. The sampling technique was carried out by purposive sampling so that 36 companies were used as research samples. The data analysis technique used in this study is panel data regression analysis, where the results obtained by each variable on CSR disclosure are as follows; the audit committee has a positive and insignificant effect, the independent board of commissioners has a positive and insignificant effect, foreign ownership has a negative and insignificant effect, public ownership has a positive and insignificant effect, ROA has a negative and insignificant effect, ROE has a positive and insignificant effect, and firm size positive and significant effect. The results of the simultaneous test conducted show that the audit committee, independent board of commissioners, foreign ownership, public ownership, ROA, ROE and firm size have no effect on CSR disclosure.CSR disclosure
Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance Mayang Ratna Sari; I Gede Adi Indrawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1092

Abstract

This study aims to determine the Effect of Institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance in Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange 2016-2020, with a research sample of 25 companies and using purposive sampling method. The data analysis used is multiple linear regression method and is processed using the application of the Econometric Views (Eviews) version 10 program. The results of this study indicate that the independent variables: (1) Institutional Ownership has no effect on Tax Avoidance. (2) Capital Intensity has an effect on Tax Avoidance. (3) Inventory Intensity has an effect on Tax Avoidance. Meanwhile, together (simultaneously) Institutional Ownership, Capital Intensity, and Inventory Intensity affect Tax Avoidance.

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