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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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Hubungan Kekuasaan Otoritas, Persepsi Keadilan, Kepercayaan Publik, dan Kebijakan Tarif Pajak terhadap Kepatuhan Wajib Pajak pada Badan Pendapatan Daerah Kabupaten Bulungan Desy Karlisa Mariganto; Rulinawaty Kasmad; Agus Joko Purwanto
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1494

Abstract

This study aims to analyze relationship between power and authority, perception of fairness, public trust, and tax rate policies on taxpayer compliance at the Regional Revenue Agency of Bulungan Regency. The method applied to conduct this research is a quantitative approach method using primary data and secondary data. In this study, the population is taxpayers who have registered and have a 2021 Regional Taxpayer Identification Number (NPWD) of 33,164 taxpayers. The sampling technique in this study was simple random sampling. By using the Slovin formula, the sample obtained is 395 respondents. In this study, data collection techniques were used which included questionnaires, literature studies, and interviews. The data analysis technique used is classical assumption testing and multiple linear regression analysis. The results obtained show that partially there is no significant influence of the tax authorities and tax rate policies on taxpayer compliance. Meanwhile, the variable perception of justice and public trust has a positive and significant relationship to taxpayer compliance. Furthermore, it simultaneously shows that there is a strong relationship between the power of the tax authorities, perceptions of fairness, public trust and tax rate policies on taxpayer compliance at Bapenda Bulungan Regency.
Analisis Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Gender, Penerapan E-System Perpajakan dan Pengetahuan Perpajakan Muhammad Fatur Rahman; Zikra Supri; Riyanti Riyanti
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1497

Abstract

The purpose of this study is to analyze taxpayer compliance based on gender, analyze taxpayer compliance based on the implementation of the taxation e-system and analyze taxpayer compliance based on tax knowledge. This research uses quantitative research methods, where this research leads to the possibility of a causal relationship between two or more variables. The population in this study were all individual taxpayers registered at KPP Pratama Palopo. While the sampling technique in this study was convenience sampling. The sample used was 30 respondents who came from individual taxpayers at KPP Pratama Palopo. The results of this study indicate that simultaneously gender, application of the taxation e-system and knowledge of taxation affect taxpayer compliance. Partially, the gender variable has no effect on taxpayer compliance. This is because the taxpayer will always obey his obligations as a citizen and obey the law regardless of factors that indicate he is a man or a woman. Furthermore, the variable implementation of electronic systems has an effect on taxpayer compliance. When compared to before implementing the e-system, the implementation of the e-system is more efficient, reporting can be done quickly, anytime and anywhere that is clearly connected to the internet, and data accuracy is more guaranteed. Taxpayer awareness variable affects taxpayer compliance. This means that tax knowledge possessed by taxpayers is the most basic thing that must be owned by taxpayers because without knowledge of taxes, it is difficult for taxpayers to carry out their tax obligations.
Hubungan Kompleksitas Tugas Audit dengan Kualitas Laporan Keuangan Bank dengan Moderasi Tenur Audit Dilla Saezana Zunaidi
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1498

Abstract

Auditor memiliki kompleksitas tugas yang tinggi dan rendah dalam melakukan penilain terhadap klien. Auditor mengalami kesulitan dalam membuat penilaian ketika variasi jenis informasi dan prosedur yang dilakukan terlalu kompleks. Hal tersebut membuat banyak orang mempertanyakan kemampuan auditor dalam meningkatkan kualitas laporan keuangan. Terlihat pada kasus Bank Bukopin yang memanipulasi laporan keuangannya selama lebih dari lima tahun, namun auditor tidak menemukan adanya kesalahan penyajian material. Teori keputusan perilaku digunakan untuk menguji hubungan negatif antara kompleksitas tugas audit dan kualitas laporan keuangan. Teori keputusan perilaku berfokus pada fenomena pengambilan keputusan seseorang yang berada di bawah kepastian, risiko, dan ketidakpastian yang meliputi ambiguitas dan ketidaktahuan. Penelitian ini juga menggunakan tenur audit sebagai variabel moderasi. Keputusan perilaku auditor dalam melakukan penilaian klien yang kompleks akan lebih mudah jika ada masa jabatan yang panjang. Hal ini dikarenakan auditor telah beradaptasi dengan lingkungan klien dan telah memahami permasalahan yang kompleks. Jumlah populasi dalam penelitian ini adalah 672, yang merupakan bank umum konvensional di Indonesia. Jumlah sampel yang digunakan dalam penelitian ini adalah 275, yaitu dari laporan keuangan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2019. Regresi linier digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif antara kompleksitas tugas audit dan kualitas laporan keuangan, serta tenur audit mampu melemahkan hubungan keduanya. Namun, penelitian ini menemukan bahwa jangka waktu audit menengah dan pendek tidak dapat memoderasi hubungan antara kompleksitas tugas audit dan kualitas laporan keuangan.
Pengaruh Audit Operasional Dan Motivasi Kerja Terhadap Efektivitas Pelayanan Kesehatan Dirumah Sakit Mujaisyah Tenri Andi Nur; Rismawati Rismawati; Andika Rusli
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1505

Abstract

The purpose of this study was to analyze the effect of operational auditing and work motivation on the effectiveness of hospital health services. This study uses a quantitative approach, using primary data through distributing questionnaires. The sample of this research is the employee of Mujaisyah Hospital, Palopo City. Two variables in this study, namely operational audit and work motivation as independent variables, and the effectiveness of health services in hospitals as the dependent variable. The analytical method used in this study is multiple linear regression analysis and the data analysis tool used in this study is Statistical Products and Services Solutions (SPSS) type 26 for windows. The results of this study can prove that operational audit has a positive effect on the effectiveness of health services in hospitals with a sig value of 0.009 <0.05, so it can be concluded that H1 is accepted. In addition, this study also proves that work motivation has a positive effect on the effectiveness of health services in hospitals with a sig value of 0.006 <0.05 so it can be concluded that H2 is also accepted. The two independent variables above have a positive effect on the dependent variable.
Pengaruh Leverage, Pertumbuhan Penjualan, Komisaris Independen, Capital Intensity dan Profitabilitas terhadap Penghindaran Pajak Sherlly Kusuma Dewi; Arief Himmawan Dwi Nugroho
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1508

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan memberikan bukti yang empiris mengenai pengaruh Leverage, Pertumbuhan Penjualan, Komisaris Independen, Capital Intensity dan Profitabilitas terhadap Penghindaran Pajak. Jenis data penelitian ini adalah data kuantitatif dengan mengolah data sekunder. Populasi dan sampel yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur go public di BEI tahun 2018-2021. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Analisis menggunakan uji analisis regresi berganda. Hasil analisis menujukkan bahwa Leverage (DER), Komisaris Independen (KI), dan Capital Intensity (CAP) berpengaruh negatif terhadap Penghindaran Pajak (ETR). Pertumbuhan Penjualan (GROW) dan Profitabilitas (ROA) tidak berpengaruh positif terhadap Penghindaran Pajak (ETR).
Pengaruh Kualitas Pelayanan Pajak, Tingkat Pendidikan, Pengetahuan Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Adelia Nitasari; Siti Nurlaela; Purnama Siddi
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1510

Abstract

The research aims of it study was to determine how individual taxpayer compliance at KPP Pratama Karanganyar is impacted by a variety of tax service, education level, tax knowledge, tax sanction and taxpayer awareness. Thempopulationmin thismstudymwere 98.936 individualmtaxpayers registeredmat themKPP Pratama Karanganyar. It sampling technical used to proporsional random sampling, calculated using the Slovinmformula in order tomobtainma samplemsize of 100 respondents. Sourcewof data iswprimarywdatawthroughwquestionnaires. In addition, the data analysiswtechniquewusedwmultiple linearwregressionwanalysis. The resultswof this studywindicatewthat the of taxwknowledge, tax sanction and taxpayer awareness has ofwtaxation effectwindividualwtaxpayerwcompliance. Meanwhile, the quality of tax service and the level of education cannot effet on individual taxpayer compliance.
Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan GCG Sebagai Variabel Moderasi Arianti Latif; Jumawan Jasman; Asriany Asriany
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1511

Abstract

This study aims to examine the effect of financial performance and company size on corporate value with good corporate governance as a moderating variable. This type of research is quantitative research. The population in this study were restaurant, hotel and tourism companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a total of 47 companies observed. The sampling technique used was purposive sampling based on certain criteria. Testing research data using multiple regression analysis and also using Moderate Regression Analysis (MRA). Based on the results of research on financial performance has no significant effect on firm value. Firm size has a significant effect on firm value. Good Corporate Governance is not able to moderate the relationship between financial performance and company value. Good Corporate Governance is able to moderate the relationship between company size and company value.
Pengaruh Leverage dan Profitabilitas terhadap Volatilitas Harga Saham dengan Kebijakan Dividen sebagai Variabel Intervening Sebelum dan Selama Covid-19 Kadek Mikra Anila W; Titik Inayati; Fatia Fatimah
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1514

Abstract

During the Covid-19 pandemic, business conditions around the world were very unstable. Various business sectors are experiencing difficulties due to social distancing regulations, supply chain pressures, economic instability, and so on. Therefore this study reviews the effect of financial performance (leverage and profitability) on stock price volatility with dividend policy as an intervening variable. This research is focused on seeing the impact of the pandemic on the business world and the management's response to all these uncertainties. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange in the 2018 - 2020 period, so there are 45 companies in the population. These samples were taken using a purposive sampling method. The results of this study indicate that leverage has a direct effect on dividend policy and stock price volatility. The leverage variable also has an indirect effect on stock price volatility through dividend policy. However, profitability does not have a direct or indirect effect on stock price volatility and dividend policy. Based on the Sobel test, it was known that Covid-19 has no effect on the value of leverage, dividend policy and stock price volatility, except profitability.
PENGARUH DEBT TO ASSET , RETURN ON ASSET , UKURAN KOMITE AUDIT, UKURAN KAP DAN UKURAN PERUSAHAAN TERHADAP WAKTU PELAPORAN AUDIT PERTAMBANGAN 2019 - 2021 Laurenza Jenita Tjahyadi; Juan Carlos Pangestu
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1516

Abstract

This study aims to examine the effect of Debt To Assets, Return On Assets, Audit Committee Size, KAP Size, and Company Size on Audit Reporting Time. The type of research used in this research is quantitative research. Determination of the sample used in this study using a purposive sampling method based on certain criteria. The samples taken as the object of this study totaled 19 mining companies listed on the Indonesia Stock Exchange (IDX) with an observation period of three (3) years, namely 2019-2021. The data analysis method used in this study uses a multiple linear regression analysis model using the SPSS 24 application. The results of this study indicate that the variables Return On Assets, Audit Committee Size, KAP Size have a significant effect on Audit Reporting Time. Meanwhile, the Debt To Asset and Company Size variables have no significant effect on Audit Reporting Time. Based on the research that has been done, the advice that can be given to future researchers is to expand the factors that influence reporting time such as using Cashflow or changing the type of research to qualitative by interviewing auditors or company management.
Mengungkap Praktik Akuntansi Budaya Dalam Upacara Adat Pelantikan Orang Kay Suku Kei Maluku Syifaatuz Zadida Ilyas Syifa; Ana Sopanah; Dwi Anggarani; Khojanah Hasan
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 : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1518

Abstract

This study aims to uncover accounting practices in financing the traditional ceremony of the inauguration of the traditional head (Orang Kay) in the Kei Tribe. The research uses an ethnomethodological approach with observation, interview, and documentation methods. Based on the results of interviews and data analysis, in the inauguration of the traditional head (Orang Kay) there is an accounting practice that has characteristics with other tribes. In the inauguration of Orang Kay, there are three sources of financing, namely Yelim, village funds, and city government grants. The allocation of yelim is used to finance the inauguration traditionally, while the allocation of village funds and government grants is used as financing for the inauguration in government. In yelim management there  

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