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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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Analisis Best Practice Kebijakan Carbon Tax Dalam Mengatasi Eksternalitas Negatif Emisi Karbon Di Indonesia Aranta Prista Dilasari; Heti Nur Ani; Rahma Jariatul Hajah Rizka
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1182

Abstract

The purpose of this study is to analyze the design of the carbon tax policy that will be applied in Indonesia, as well as to analyze and provide an overview of the best practice of implementing carbon tax in Indonesia. The analysis used is based on existing field facts and confirmed by existing theories and regulations. The data analysis method used in this study is descriptive or comparative analysis with a practical approach methodology, namely comparing carbon tax policies in several countries to be used as a reference in making the ideal carbon tax formulation and the mechanism for implementing carbon tax in Indonesia. The results of this study indicate that the application of CO2 tax is basically suitable to be applied in Indonesia. The first reason refers to the study of the International Monetary Fund (IMF) and OECD, carbon tax can be one of the policy options available as a revenue stream because the pandemic puts pressure on tax revenues. Second, the CO2 tax is directed to climate protection and becomes an environmental protection tool. His methods of reducing negative externalities are in line with the principles of sustainable development. Third, many countries have introduced carbon taxes, including countries in Europe and others. However, the implementation of the carbon tax has not been implemented in Indonesia, this can be seen from the negative impacts of the implementation of the carbon tax. In addition, the results of the analysis show that gross domestic product (GDP), real consumption, and employment (employment) are predicted to be lower, if the policy is implemented without any follow-up actions taken, this will certainly cause negative pressure on all macro variables economy.
Analisis Sentimen Investor terhadap kinerja saham syariah di Indonesia selama masa pandemi Covid-19 Rizki Fadhel; Fajri Adrianto; Mohamad Fany Alfarisi
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.v6i4.1183

Abstract

The COVID-19 pandemic has become a concern regarding the severity of the pandemic and has an important role in investment decisions. Investment decisions are influenced by news (noise trader) circulating in the capital market. In this study, we analyze investor sentiment on the performance of Islamic stocks in Indonesia during the 2020-2022 Covid-19 pandemic. The independent variables in this study used Google Trend as a search for the number of words 'covid' and 'crisis, trading volume, and the Consumer Confidence Index. Meanwhile, stock returns are used as the dependent variable. The sampling technique was carried out by purposive sampling to obtain 20 companies that were used as research samples. The analytical technique used in this study is panel data regression, where the results obtained are sentiment based on google trends with the word 'covid' having a significant and positive effect, trading volume and CCI also have a significant effect on stock returns. However, the word 'crisis' has no significant effect on stock returns.
Pengaruh pengetahuan investasi, manfaat motivasi, dan modal minimal investasi terhadap keputusan investasi di Pasar Modal Fitriasuri Fitriasuri; Rahayu Maharani Abhelia Simanjuntak
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.v6i4.1186

Abstract

This study aims to determine the effect of investment knowledge, investment benefits, investment motivation and minimal capital on investment decisions by students. The population in this study is data from students majoring in accounting for the 2018 class from several universities in the city of Palembang with the help of the slovin method. While the sample data used were 85 respondents who came from students majoring in accounting. The data collection method used in this study is a qualitative method in which researchers distribute questionnaires that will be filled out by respondents using SPSS version 25 test equipment, Investment Benefits and Investment Motivation have no effect on Investment Decisions. While the Minimum Investment Capital affects investment decisions
Pengaruh manajemen laba, CSR, dan Leverage Aggressiveness dengan asimetri informasi sebagai variabel moderasi Ariesta Amelia Husen; Waluyo Waluyo
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.v6i4.1187

Abstract

This study aims to determine the influence of profit management, corporate social responsibility, and leverage on tax aggressiveness with information asymmetry as a moderation variable. Companies, as taxpayers, and the government has different interests. The government optimizes state revenue on taxes because taxes are one of the significant revenue factors for a country that is used to finance routine expenses and development expenditures. For companies, taxes are a mandatory burden that can reduce net profit, so companies as taxpayers tend to minimize taxes. Companies use these differences in interests as an opportunity to be more aggressive in minimizing taxes. The method used is descriptive research by recording data accompanied by valued numbers and can give an objective picture of the variables to be studied. The population in the study is mining companies listed on the Indonesia Stock Exchange. The sample selection technique used in this study was Purposive sampling, which is 24 companies during a research period from 2017-2019. This study used panel data regression analysis. The results of this study show that profit management and leverage have a significant effect on tax aggressiveness, while corporate social responsibility does not affect tax aggressiveness. In addition, information asymmetry cannot moderate profit management, corporate social responsibility, and leverage to tax aggressiveness.
Determinan pengungkapan aset biologis pada perusahaan agrikultur yang terdaftar di BEI Fitriasuri Fitriasuri; Melinda Astria Putri
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.v6i4.1188

Abstract

This study aims to empirically prove the effect of biological assets intensity, firm size, Ownership Concentration, type of KAP, firm growth, and profitability on the disclosure of biological assets.. This type of research  is quantitative research. The population in this study is all financial data of agricultural companies listed on the IDX in 2019-2021 as many as 26 companies. The sampling technique in this study used a purposive sampling technique for as many as 14 companies. The data analysis technique used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, Coefficient of Determination, Simultaneous Test (F-Test), and Partial Test (T-Test) processed with SPSS 26. The results of this test indicate that the variable biological asset intensity and profitability have a significant positive effect on the disclosure of biological assets, and the type of KAP variable has a significant negative effect on the disclosure of biological assets. While the variables of firm size, ownership concentration, and firm growth do not affect the disclosure of biological assets.
Pengaruh Lingkungan Yang Dimoderasi Oleh Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Pandemi Covid-19 Dimas Satria Wibawa; Khomsiyah Khomsiyah
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.v6i4.1189

Abstract

The objective of this study was to investigate the relationship between environmental performance and firm value as well as the relationship between environmental disclosure and firm value. The effect of each of these independent variables on the value of the company as well as the study's objective could also be moderated by the company size. There were 62 samples of companies that were listed on the Indonesia Stock Exchange between 2019 and 2021. Data analysis was examined by using multiple linear regression analysis with Moderate Regression Analysis method using SPSS 25 for further details. As a result, disclosure and environmental performance on firm value were significantly positive. Next, firm size as a moderator of firm value strengthens its effect, which was significant positive. Meanwhile, the effect of environmental performance did not moderate firm value.
Faktor-Faktor yang Memengaruhi Nilai Perusahaan dengan Akuntansi Lingkungan sebagai Variabel Moderasi Dian Permata; Khomsiyah Khomsiyah
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.v6i4.1191

Abstract

This study aims to analyze the effect of environmental accounting as a moderating variable on the relationship with factors that affect firm value consisting of firm size, profitability, board of commissioners size, and firm age. The population of this study is the Consumer Cyclicals sector companies in hotels that are officially listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. By using purposive sampling, the sample of this research are 54 companies. The criteria for the sample companies used are companies that are Consumer Cyclicals sector companies in hotels that are officially listed on the IDX on an ongoing basis during the period 2019 to 2021, companies that publish an annual report on the IDX for a specified period, and its financial statements are reported using the rupiah currency. This research method uses a quantitative approach with data analysis using Moderated Regression Analysis (MRA). The  results  of  the  study  simultaneously  firm size, profitability, board of commissioners size, and firm age  affect  the  firm value  of  the  Consumer Cyclicals sector companies in hotels on  the  Indonesia  Stock  Exchange  in  the  2019- 2021  period  of  16.3%  the  remaining  influenced  by  other variable. Based on the conclusions generated from the factors used that affect firm value, only firm size has an significant effect on firm value, while other factors such as profitability, board of commissioners size, and firm age have no significant effect on firm value.
Faktor-Faktor Yang Mempengaruhi Good Governance dengan Sumber Daya Manusia sebagai Variabel Moderasi Sally Edinov; Taufeni Taufik; Yesi Mutia Basri; Novita Indrawati; Emrinaldi Nur DP
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.v6i4.1192

Abstract

This study aims to find the empirical evidence of the influence about the Government's of Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of Directorate General of Natural Resources and Ecosystem Conservation, the Ministry of Environment and Forestry. The sampling technique used is the census d method by sending a questionnaire to the Nation Civil Apparatus using the application of Financial Accounting System at the agency level. Of the 225 questionnaires distributed, 218 were processed using WarpPLS 7.0 analysis. The results of the study prove that there is an influence of the Government's Internal Control System and Fixed Assets Administration on Good Governance. Meanwhile, Organizational Culture, Organizational Commitment and Information Technology cannot affect Good Governance. Human Resources are only able to moderate the relationship between the Government's Internal Control System and Fixed Assets Administration with Good Governance but are not able to moderate the relationship between Organizational Culture, Organizational Commitment, Information Technology and Good Governance.
Analisis faktor-faktor yang mempengaruhi tarif pajak efektif pada perusahaan manufaktur sektor Industri dasar dan Kimia Rizal Andreansah Lumbuk; Fitriasuri Fitriasuri
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.v6i4.1193

Abstract

This study was conducted to prove whether profitability, firm size, leverage, capital intensity, and inventory intensity affect the effective tax rate. The population of this study is all manufacturing companies for the basic and chemical industry sectors listed on the IDX in 2018-2020. The sample selection used a purposive sampling technique and obtained 83 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 26 program. The results of the study prove that profitability does not affect the effective tax rate. Firm size, leverage, capital intensity, and inventory intensity variables affect the effective tax rate.
Pengaruh Self Assessment System, Kesadaran Wajib Pajak Dan Account Representative Terhadap Kepatuhan WPOP Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Dengan Preferensi Risiko Sebagai Variabel Moderating Fitriasuri Fitriasuri; Kristina Ardila
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.v6i4.1195

Abstract

This study aims to determine the effect of the self-assessment system, taxpayer awareness, and account representative on the compliance of individual taxpayers who carry out business activities and independent work. individual taxpayer compliance, the effect of risk preference which acts as a moderating variable of the relationship between taxpayer awareness of individual taxpayer compliance, and the effect of risk preference which acts as a moderating variable of the relationship between account representatives and individual taxpayer compliance. This research was conducted by non-probability sampling method with a sample of 100 respondents from individual taxpayers. The data used are primary data through a questionnaire containing the respondents' answers. The data analysis used in this research is Moderated Regression Analysis. The results of this study show that the self-assessment system has a negative effect, while taxpayer awareness and account representation has a positive effect on individual taxpayer compliance. In addition, the risk preference moderating variable is not able to moderate the effect of the self-assessment system on individual taxpayer compliance, while the risk preference moderating variable can moderate the effect of taxpayer awareness and account representative on individual taxpayer compliance.

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