Owner : Riset dan Jurnal Akuntansi
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.
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1,442 Documents
<![CDATA[Derajat Otonomi Fiskal Daerah Kabupaten Bangka Barat ]]>
<![CDATA[Pebri Harto]]>;
<![CDATA[Intiyas Utami]]>;
<![CDATA[Rulyanti Susi Wardhani]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1165
<![CDATA[This study aims to determine and analyze the Degree of Autonomy/Fiscal Independence in West Bangka Regency and analyze how big the correlation between GRDP and PAD is in West Bangka Regency. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The data used in this research is the Regional Finance data of West Bangka Regency and the GRDP of West Bangka Regency in 2011 - 2020. The results of the study show that the value of the Degree of Fiscal Autonomy (DOF) of West Bangka Regency in the period 2011 to 2020 with the category " very less” but despite having a relatively small PAD, the GRDP of West Bangka Regency has always experienced growth, especially in the Manufacturing Sector, namely the tin processing industry. Based on the results of the analysis, the correlation value between GRDP and PAD is negative, meaning that the relationship between the two variables is not in the same direction, thus it can be interpreted that although PAD increases, GRDP has decreased. This is due to the fact that GRDP is dominated by the manufacturing sector which has no effect on local revenue. Because the processing sector is controlled by BUMN, namely PT. Timah Tbk.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Sistem Pengendalian Intern Terhadap Penyalahgunaan Aset Dengan Kualitas Audit Intern Sebagai Variabel Moderasi ]]>
<![CDATA[Savitri Savitri]]>;
<![CDATA[Yudhi Herliansyah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1169
<![CDATA[This study aims to test whether good corporate governance, internal control system affects asset misappropriation with the quality of internal audits as a moderation variable. This research uses quantitative methods, namely using questionnaires. The sampling method used is a purposive sampling technique. In this study, a total sample of 105 respondents. The analysis methods in this study include descriptive statistical analysis, outer model test (measurement model), structural model test (inner model), and bootstrap hypothesis testing using Smart Partial Square (SmartPLS) path modeling method. The results of this study show that good corporate governance and internal control systems have a significant influence on asset misappropriation with the classification of pure moderation. Meanwhile, the quality of internal audits does not moderate good corporate governance and the internal control system for asset misappropriation with the classification of predictors of moderation. In bank operational practices, the more complex the risks faced by banks, the more the need for good corporate governance practices by banks. To minimize the occurrence of fraud, it is necessary to strengthen the internal control system in the form of implementing anti-fraud strategies by banks. Bank Mandiri has arranged in great detail the obligations of each position level and each head office and branch office. This is intended to minimize fraud and to protect customers.]]>
<![CDATA[Pengaruh manajemen risiko, modal intelektual dan inovasi terhadap nilai perusahaan dimediasi kinerja perusahaan ]]>
<![CDATA[Dinna Riyani]]>;
<![CDATA[Lilis Ardini]]>;
<![CDATA[Suwardi Bambang Hermanto]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1170
<![CDATA[This study aimed to examine the effect of risk management, intellectual capital, and innovation on firm value with companies’ performance as mediating variable. The population was LQ-45 companies that were listed on Indonesia Stock Exchange (IDX) from 2017-up to 2020. Furthermore, the data collection technique used purposive sampling. There were 180 data that were taken from LQ-45 companies’ annual reports and published in www.idx.co.id. Moreover, the data analysis technique used both inner and outer models with Partial Least Square 3.0. The result concluded that (1) Risk Management, Intellectual Capital, and Innovation did not affect the firm value, (2) Risk Management and Innovation had a positive effect on the companies’ performance, (3) Intellectual Capital did not affect on the companies’ performance, and (4) the company’s performance could not mediate the relationship among risk management, intellectual capital, and innovation on the firm value.]]>
<![CDATA[Analisis Pengaruh Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK pada Pemerintah Kabupaten dan Kota di Pulau Kalimantan ]]>
<![CDATA[Mery Mei Lestari]]>;
<![CDATA[Tina Lestari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1171
<![CDATA[The purpose of this study was to identify and analyze the Factors Affecting the Level of Completion of Follow-Up Recommendations on the Examination Results of the Supreme Audit Agency at the Regency and City Governments on the Island of Kalimantan. This type of research is correlational or finding out the relationship and level of relationship between variables without any attempt to influence these variables. The sampling technique used is purpose sampling.The data analysis method used by the author in this study uses multiple linear regression analysis techniques.The results of this study indicate that there is a significant influence of the auditor's skill factor, the type of local government, dependence on the central government, the term of office of the regional head, DPRD supervision and APIP capability simultaneously on the follow-up to the results of audit recommendations at the Supreme Audit Board of the Regency and City Governments on the island of Kalimantan. . There is a significant effect of the auditor's skill factor, the type of regional government, dependence on the central government and APIP capability partially on the follow-up to the results of the audit recommendations, while the factor of the position of the regional head and DPRD supervision has no partial significant effect on the follow-up to the results of the audit recommendations at the Supreme Audit Agency. to the Regency and City Governments on the island of Kalimantan. APIP capability has a dominant effect on there is no partial significant effect on the follow-up to the results of audit recommendations at the Supreme Audit Agency in Regency and City Governments on the island of Kalimantan.]]>
<![CDATA[Pengaruh Budgetary Slack Terhadap Budget Participation dengan Dimoderasi Information Asymetry dan Budget Emphasis ]]>
<![CDATA[Ardiani Ika Sulistyawati]]>;
<![CDATA[Yulianti Yulianti]]>;
<![CDATA[Edy Mulyantomo]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i1.1173
<![CDATA[This study aims to analyze the effect of budgetary participation on budgetary slack by moderating information asymmetry and budget emphasis. The existence of a research gap is the basis for conducting this research. This research is categorized as a survey research, where the research instrument is a questionnaire. The population in this study were structural officials in the SKPD of the 24 Kendal City Offices. The subjects in this study were the head of the department, the secretary, the head of the finance sub-section, the head of the planning sub-section, and staff at the Kendal Regency Government. The sampling technique used the census method where all employees of the finance department at the Kendal City SKPD had the same opportunity to become respondents in this study. The results of the study indicate that budgetary participation has an influence on Budgetary Slack. This study also proves empirically that information asymmetry and budget emphasis are able to moderate the effect of budget participation on budgetary slack.]]>
<![CDATA[Pengaruh corporate social responsibility, capital expenditure, keputusan investasi dan leverage terhadap nilai perusahaan pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2016-2019 ]]>
<![CDATA[Namira Ufrida Rahmi]]>;
<![CDATA[Vandystio Danantho]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1175
<![CDATA[The purpose of this study was to examine the effect of Corporate Social Responsibility, Capital Expenditure, Investment Decisions, and Leverage on Firm Value in consumer goods industry sector companies listed on the Indonesia Stock Exchange n 2016-2019 period. Firm value show how effective is the firm performance in line with the prosperity of shareholders and perception of investors to the 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, capital expenditure and investment decisions have significant effect on the firm value but leverage have no effect on the firm value. Variable corporate social responsibility, capital expenditure, investment decisions and leverage simultaneously have a significant effect on firm value in consumer goods industry sector listed on Indonesia Stock Exchange in 2016-2019.]]>
<![CDATA[Kepemimpinan Digital dalam meningkatkan kinerja organisasi peran Teknologi Informasi dan Komunikasi ]]>
<![CDATA[Sri Maryati]]>;
<![CDATA[Muhammad Ichsan Siregar]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1176
<![CDATA[This study aims to examine the role of Information Communication of Technology (ICT) innovation on the relationship between leadership factors and organization performance. Although studies related to Information Communication of Technology have been carried out, there has been no research related to Information Communication of Technology with company performance. Given the rapid development of technology, it demands a change in business strategy to respond to the needs of organizations to be more innovative through technology. This research contributes to SMEs to be more adaptive in responding to developments in technology through innovation by applying ICT to improve organizational performance.Digitalization is needed as an effort to change the direction of the organization's perspective and market response. As technology develops rapidly, it demands changes in business strategy to respond to organizational needs through technology. This research is a quantitative study, using primary data obtained through questionnaires, using purposive sampling method. This research was conducted on SMEs in the city of Palembang. Then the data were analyzed using SEM-PLS to test the mediation effect using WarpPLS.7.0. based on the results of the analysis leadership has an influence on organizational performance and Innovation Information Communication of Technology (ICT) mediates the relationship of leadership to organizational performance. This research contributes to SMEs to be more adaptable in responding to developments in technology through innovation by applying Information Communication of Technology (ICT) to improve organizational performance.]]>
<![CDATA[Keuangan-Perilaku Berhutang : Menakar Faktor-faktor Penentunya ]]>
<![CDATA[Aprih Santoso]]>;
<![CDATA[Sri Yuni Widowati]]>;
<![CDATA[Nunik Kusnilawati]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1177
<![CDATA[The purpose of this research is to examine how financial-debt behavior is influenced by perceived control behavior and debt intention, seta and debt intention are influenced by perceived control behavior. In this study, debt intention as a mediating variable on debt behavior is influenced by perceived control behavior for small entrepreneurs in the city of Semarang. The research population includes all small entrepreneurs who take credit from the Wibawa in the city of Semarang, amounting to 395 people. The number of samples is 103 people (based on the Slovin formula). The sample selection method is accident sampling. The relationship model of the variables will be analyzed using Partial Least Square (PLS). The results of research using Partial Least Square (PLS) analysis show that debt behavior is influenced by perceived control behavior and debt intentions. Intention to owe is influenced by perceived control behavior. Debt intention is able to mediate debt behavior which is influenced by perceived control behavior for small entrepreneurs in the city of Semarang.]]>
<![CDATA[Pengaruh Dewan Komisaris Independen, Komite Audit, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 ]]>
<![CDATA[Marwan Faiz Hilmi]]>;
<![CDATA[Sisti Nadia Amalia]]>;
<![CDATA[Zul Amry]]>;
<![CDATA[Susi Setiawati]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1178
<![CDATA[The problem in this study is how the influence of the Independent Board of Commissioners, Audit Committee, Leverage and Capital Intensity on manufacturing companies listed on the Indonesia Stock Exchange in the year. The purpose of this study was to examine the influence of the Independent Board of Commissioners, Audit Committee, Leverage and Capital Intensity on manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling and obtained a sample of 116 companies. The analysis technique used is simple linear regression analysis with the help of SPSS. The proxy used to measure Tax Avoidance uses the Tax Expense divided by Pre-Tax Profit. The proxy used to measure the Independent Board of Commissioners using Independent Commissioners is divided by the total number of members. The proxy used to measure the Audit Committee uses Dummy which is worth 1 if the audit committee is> 3, and is worth 0 if the audit committee <3. The proxy used to measure leverage uses Total Debt divided by Total Assets. For the proxies used to measure Capital Intensity using Total Net Fixed Assets divided by Total Assets. The results of hypothesis testing obtained with a significant level of 5% indicate that only the audit committee has an influence with a significance value of 0.029 <0.05 against tax avoidance. While the results of hypothesis testing for independent board of commissioners, leverage and capital intensity have no effect on tax avoidance.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Manajemen Laba Perusahaan Manufaktur ]]>
<![CDATA[Riski Kurniawan]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1181
<![CDATA[Earnings management is influenced by good corporate governance, leverage and audit quality. This study was conducted to prove empirically the results of the influence of managerial ownership, institutional ownership, board of commissioners, audit committee, leverage, audit quality and control variables profitability. The sample collection method used is purposive sampling. Secondary data obtained from the annual financial statements period 2017-2021 with certain characteristics. Samples were obtained from idx.co.id or obtained directly from the company's official website. The samples that have been collected in this study are 110 companies that meet all the criteria. The analytical technique used is multiple linear regression analysis and data processing tools using the SPSS v26. The results of this study indicate that based on the test results it can be concluded that the size of the audit committee has a positive effect on earnings management. Managerial ownership and the size of the board of commissioners have a negative effect on earnings management. Institutional ownership, leverage and audit quality have no effect on earnings management. While the profitability control variable has a positive effect on earnings management. Further research is suggested to expand the sample by taking financial or non-financial samples. Further research is also suggested to replace the method of measuring the variables of the board of commissioners and audit quality with other measurement methods.]]>
