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.
Articles
1,442 Documents
<![CDATA[Pengaruh Tekanan Stakeholder Dan Board Governance Terhadap Kualitas Laporan Keberlanjutan ]]>
<![CDATA[Vania Carolina Octora]]>;
<![CDATA[Muhammad Nuryatno Amin]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1443
<![CDATA[This study investigates the pressure of stakeholders and the governance board on the quality of sustainability reports which are used as the dependent variable. The data used is secondary data obtained from the financial reports of companies in the Basic Materials and Energy Sector which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2017. 2021. The sample for this study consisted of 14 companies selected using a technique known as purposive sampling. Using multiple linear regression analysis, the relationship between variables was investigated in this study. This research was processed using SPSS version 25. The results of this study, partially Environmental Pressure, Employee Pressure, Consumer Pressure, Investor Pressure, Number of Directors Members, Proportion of Independent Commissioners, and Female Members in Commissioners and Directors have a positive effect while the Age of Members of the Board of Commissioners and Directors has no effect on the Quality of Sustainability Reports in Basic Materials and Energy Sector companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. Simultaneously, all variables have a positive and significant effect on profitability.]]>
<![CDATA[Faktor-Faktor yang Memengaruhi Sikap Mahasiswa terhadap Profesi Akuntansi: Pendekatan Studi Kasus ]]>
<![CDATA[Renya Rosari]]>;
<![CDATA[Angela Merici Minggu]]>;
<![CDATA[Erny Selfina N. Hambandima]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1446
<![CDATA[The popularity of the accounting profession in several countries shows concern caused by the declining number of students majoring in accounting which has a direct impact on the supply of accounting graduates for the profession. Therefore, this study aims to find out the factors that influence the attitude of students majoring in accounting towards the accounting profession. This research also explores the interest of students majoring in accounting towards the accounting profession. This study uses a qualitative method with a case study approach. Data was collected through in-depth interviews. Next, the researcher conducts data analysis starting from processing and preparing the data, carrying out the coding process up to interpreting the data. The results showed that the factors driving students' interest in the accounting profession were educational background, accounting learning experience, lecturer teaching methods, interest in accounting, and students' ability to understand the basic concepts of accounting and the accounting profession. This study also found that students majoring in accounting do not absolutely choose an interest in the accounting profession, but they also have an interest in career choices outside the accounting profession.]]>
<![CDATA[Faktor Kunci Adopsi Fintech dalam Moda Pembayaran Biaya Pendidikan (Studi pada Mahasiswa Politeknik Harapan Bersama) ]]>
<![CDATA[Mohammad Alfian]]>;
<![CDATA[Arifany Ferida]]>;
<![CDATA[Arvin Nova Aditya Pratama]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1449
<![CDATA[The industrial revolution 4.0 has driven changes in various sectors, including economics. The Covid 19 pandemic has also driven change by way of payment. The use of Fintech by students is one form of that change that occurs in the method of transactions that were previously carried out directly to indirectly. This study examines the determinants of students paying tuition fees using fintech. This study uses PLS analysis with the SmartPLS 3 test tool. The amount of data processed in this study was 171, which method was used in selecting the sample, namely random sampling. Based on the results of statistical tests conducted, it was found that the method of selecting fintech by students in paying tuition fees is influenced by trust, perceived benefits and user privacy and perceived risk of failing to influence it. Furthermore, the trust of students to use fintech in the study of baiaa payments is influenced by users perceptions, risks and privacy.]]>
<![CDATA[Pengaruh Penerapan GCG yang dinilai Menggunakan Corporate Governance Index, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Nilai Pasar Perusahaan ]]>
<![CDATA[Galih R. Adinegara]]>;
<![CDATA[Yudhi Herliansyah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1452
<![CDATA[Intense business competition in the primary consumer goods sector in Indonesia has caused company management in this sector to always try to achieve efficiency and production so as to achieve maximum profit. However, to achieve this, companies sometimes issue operational policies that are contrary to applicable laws. Implementation of Good Corporate Governance (GCG) is urgently needed to avoid conflict of interest between company owners and management due to intense business competition in the sector. One tool to see the success of a company implementing GCG is the company's market value. This study uses a random effect model test to find out the relationship between GCG which is assessed using the corporate governance index (CGI), institutional ownership, and managerial ownership statistically influencing the market value of companies in the primary consumer goods sector listed on IDX from 2014 to 2019. Results of the study This shows that there is a negative relationship between the company's market value and the company's market value, while institutional and managerial ownership do not show significant results in statistical tests.]]>
<![CDATA[PERAN AUDIT INTERNAL DALAM PENERAPAN MANAJEMEN RISIKO PERUSAHAAN ]]>
<![CDATA[Anggie Yolanda Ritonga]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1454
<![CDATA[Industries that experience failure include the result of failure in implementing risk management and could be the end of the industry's operational activities. One way to prevent this failure is by having Enterprise Risk Management (ERM) within the company, this ERM can be used as a methodology used to manage risk strategically from an industry perspective. Departing from these problems, the purpose of this study is to see how the role of internal auditors in assisting the process and implementation of company risk management. This study uses the literature study method obtained from several previous studies with similar topics by adding a discussion from the side that is important for internal auditors to know and carry out corporate culture well because one of the factors for successful implementation of risk management is the creation of corporate governance and corporate culture. the good one. One of the objectives of internal audit is to prevent industrial risks from becoming large. Besides that, good governance is also needed in an industry to reduce these risks. Internal auditors in carrying out their functions by providing advice and recommendations regarding company risk management require cooperation with the company's management unit and good governance so that their role can run properly and produce effective results. If a company wants to implement effective risk management, then the company needs to be open to internal auditors and their staff to jointly create a good organizational culture and the right strategy for implementing sustainable corporate risk management.]]>
<![CDATA[Pengaruh Ukuran Kantor Akuntan Publik, Audit Tenure dan Spesialisasi Kantor Akuntan Publik Terhadap Kualitas Audit ]]>
<![CDATA[Rinjani Dewi Mayangsari]]>;
<![CDATA[Aghan Yunardo Sazangka]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1455
<![CDATA[This study aims to examine the effect of the size of the Public Accounting Firm, audit tenure, and Specialist Public Accounting Firm on audit quality. The sample used in this research is banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020 which can be accessed via the Indonesian Stock Exchange website (www.idx.co.id). This research uses descriptive research with a quantitative approach. The sample selection method in this study used a purposive sampling technique, with a total sample of 119 data obtained from banking companies. This study uses the hypothesis of multiple regression analysis. The results of the study show that (1) KAP size has an effect on audit quality in banking companies listed on the IDX for the 2018-2020 period, whereas (2) Audit tenure has no effect on audit quality in banking companies listed on the IDX for the 2018-2020 period, and (3) KAP specialization affects audit quality in banking companies listed on the IDX for the 2018-2020 period.]]>
<![CDATA[Kualitas Laba Perusahaan LQ-45 Ditinjau Dari Konservatisme, Investment Opportunity Set, Dan Rasio Pembayaran Dividen ]]>
<![CDATA[Gde Herry Sugiarto Asana]]>;
<![CDATA[Made Yudi Darmita]]>;
<![CDATA[Tiara Kusuma Dewi]]>;
<![CDATA[Gusti Ayu Made Karmila]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1458
<![CDATA[This study aims to examine the effect of conservatism, investment opportunity set, and dividend payout ratio on earnings quality in LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The population in this study are all LQ-45 companies listed on the Indonesia Stock Exchange in the period 2019-2020. The sample in this study was selected by purposive sampling method so that the number of samples in this study were 34 companies. The research method used in this study is quantitative research with data analysis using multiple regression analysis processed with the SPSS 22 statistical program. The conclusions obtained are that the conservatism variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The investment opportunity set variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The dividend payout ratio variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period.]]>
<![CDATA[STEREOTIP POTRET PERILAKU PROFESI AKUNTAN DALAM SINEMATOGRAFI SESUAI DENGAN KODE ETIK PROFESI AKUNTAN ]]>
<![CDATA[Darin Farah Nabilah]]>;
<![CDATA[Bambang Tjahjadi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1459
<![CDATA[The image of the accounting profession has been stereotyped in various visual and social media. Stereotypes strengthen the positive and negative characteristics of the accountant's own perceptions as well as the perception of public opinion in viewing the accounting profession. The research aim is to understand how the image of accountants is portrayed by the media as stated by Honorio et al. (2022) and stereotypes related to the image of an accountant found in the films The Accountant (2016), Tooi Bigltoi Fail (2011), Wanted (2008), The Dark Knight (2008), and Rock&Rolla (2008). The theory used was social representation and stereotypes related to the image of the accounting profession in a film. A qualitative writing method with a literature study approach used to find references regarding accountant stereotypes, as well as their representation in cinematographic productions by analyzing selected films. The results of the research show that visual media plays a bigger role in reinforcing current stereotypes, through the role of accountants in film production. Demystification of several stereotypes in the character of accountants began to be more diverse, no longer represented negatively. Characteristics such as courage, intelligence and credibility are predominant among other characters. Nevertheless, the characteristics raised are not used in accordance with the accounting professions code of ethics. Research contributes to the explanation of distortions involving the image of accountants in relation to what is depicted in the film, which still does not reflect the disclosure by the film and changes the negative image of the accounting profession from the public view. Subsequent research suggests analyzing in more detail from various aspects and can answer questions about professional ethics to generate greater visibility and interest for accounting professionals in the future. This research provides novelty related to the research field of the accounting profession in the world of cinematography.]]>
<![CDATA[Pengaruh Pengungkapan Media Terhadap Nilai Perusahaan Saat Pandemi Covid-19 Pada Perusahaan Retail dan Grosir yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Muhammad Hidayat]]>;
<![CDATA[Abdullah Saggaf]]>;
<![CDATA[Muhammad Ichsan Siregar]]>;
<![CDATA[Ery Erman]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1461
<![CDATA[The purpose of this study was to see the positive and negative effects of Media Disclosure on firm value in retail and wholesale companies in Indonesia. The media is very influential on the value of a company, where investors can find out the condition of the company not only through internal information, investors also get information from external parties through news in print and electronic media. The population of this study were 70 retail and wholesale companies listed on the Indonesian stock exchange. 21 companies became the research sample during 2019 and 2020 using purposive sampling. Methods of data analysis using multiple linear regression. The results of the study show that positive media disclosure has no significant effect, while negative media disclosure has a significant effect on firm value. If there is positive disclosure by the media about the company, the effect is very small on the value of the company. This is because investors' trust in positive disclosures is still questionable about its validity and investors believe that positive disclosures by the mass media need to be examined again. The results of the study show that management plays an important role in managing information in online media that is easily accessible to the public. Management's accuracy in responding to developing issues, especially negative company issues.]]>
<![CDATA[Pengaruh Moral Sensitivity, Transparansi dan Akuntabilitas Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa ]]>
<![CDATA[Firda Aulia]]>;
<![CDATA[Sofyan Syamsuddin]]>;
<![CDATA[Sahrir Sahrir]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1462
<![CDATA[This study aims to determine the effect of moral sensitivity, transparency and accountability on fraud prevention in managing village fund allocations in the Masamba District, South Sulawesi. The method used in this research is quantitative. The population of this study were all village officials in Masamba sub-district, Luwu-north district, South Sulawesi province. The sample for this study were 116 village officials, obtained using a non-probability sampling technique, namely saturated sampling. While data analysis is utilized to assess research hypotheses in order to formulate study outcomes by statistical testing using SPSS software, this type of data empolys primary data by distributing questionnaires to respondents. The results of the study show that moral sensitivity has no effect on fraud prevention in managing village fund allocations. This study also found that transparency and accountability have an influence on preventing fraud in managing village fund allocations. These findings help to gain insight regarding special attention to approaches that can minimize the occurrence of fraud in the management of village funds, namely morale and transparency and accountability.]]>
