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[Kajian Filsafat Moral Kant Pada Kode Etik Auditor Internal Pemerintah ]]>
<![CDATA[Fakhmol Risepdo]]>;
<![CDATA[Erina Sudaryati]]>
<![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.v7i3.1520
<![CDATA[This study aims to analyze in depth the values of the code of ethics of government internal auditors (APIP) using moral philosophy studies. The research method used is a literature study of various types of research related to the code of ethics of APIP and study of moral philosophy in the last five years. This literature study uses research articles published in indexed journals on the Garuda portal and google scholar. Data is collected using keywords, such as: “government internal auditors (APIP)”, “moral philosophy”, “APIP’s code of ethics”, and others. The results of research show that the study of Kant’s moral philosophy can provide a deeper understanding of the fundamental meanings of the APIP’s code of ethics. Kant’s moral philosophy introduces an ethical obligation to measure morality through an action or deed. In the context of APIP’s code of ethics it can be seen that APIP’s good deeds are reflected by the correct implementation of the code of ethics.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance ]]>
<![CDATA[Fandi Achmad Hidayat]]>;
<![CDATA[Santi Novita]]>
<![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.v7i3.1521
<![CDATA[This study aims to obtain empirical evidence about the effect of corporate social responsibility on tax avoidance. This study uses 114 observations or unbalanced panel data of non-financial industries listed on the Indonesia Stock Exchange for the years 2015-2019. The dependent variable in this study is tax avoidance which is measured using cash effective tax rate. The independent variable in this study is a corporate social responsibility as measured by the CSR index based on the GRI standard. This study also uses control variables consisting of company size, leverage, and return on assets. In addition, the analysis enriches with a comparison of tax avoidance among industries. Using Multiple Linear Regression and software STATA 14, the study's results indicate that corporate social responsibility has a positive effect on tax avoidance. This result support risk management theory. This research provides a sign not only for the government but also for investors to pay attention to tax avoidance practices primarily for the firms with a high rate of CSR activities. ]]>
<![CDATA[Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi ]]>
<![CDATA[Vina Asprilla]]>;
<![CDATA[Priyo Hari Adi]]>
<![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.v7i3.1522
<![CDATA[This study was conducted to examine the effect of profitability on tax avoidance with the audit committee as a moderating variable. Tax avoidance as the dependent variable measured using the effective tax rate (ETR), profitability as an independent variable measured using return on assets (ROA), audit committee as a moderating variable measured using the number of audit committees of companies listed on the Indonesia Stock Exchange (IDX), and inventory intensity as a measurable control variable by comparing total inventory with total assets. This research was conducted at food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for a period of 5 years, namely 2017 to 2021. The sample used a purposive sampling technique so that there were 16 companies that matched the comparison and obtained 80 observational data. The data used in this study is secondary data in the form of financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) which can be downloaded via www.idx.co.id. Data analysis techniques using multiple linear regression analysis and moderate regression analysis (MRA) and is processed using SPSS 21 version program. The results showed that profitability had a significant positive effect on tax evasion and the audit committee was not able to moderate the relationship between profitability and tax evasion.]]>
<![CDATA[Investasi Safe Haven: Dampak Perang Rusia - Ukraina ]]>
<![CDATA[Agustina Agustina]]>;
<![CDATA[Andreani Caroline Barus]]>
<![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.v7i3.1523
<![CDATA[This research was conducted to determine the impact of the crisis caused by Russia and Ukraine on the condition of various war instrument investments, such as the stock market represented by the JCI and the Nasdaq Index, world gold prices, crypto assets such as bitcoin, Ethereum, ripple as well as against the US dollar. From these results, it is hoped that later the most stable investment instrument can be found when there is a crisis shock, so that it can provide input to investors to be able to make the safest investment. The study was conducted testing the difference between pre- and post-war conditions of Russia-Ukraine. The test uses a Wilcoxon test that is adjusted to the normality test results. Based on the tests carried out, it shows that there is a difference between the Stock Market (JCI); Stock Market (NASDAQ); Dollars; Crypto (Bitcoin); Crypto (Ethereum); Crypto (Ripple); World Gold before (Pre) with after (Post) Russia-Ukraine War.]]>
<![CDATA[METAMORFOSIS PERAN AUDITOR INTERNAL ]]>
<![CDATA[Mega Risfa]]>;
<![CDATA[Wiwik Lestari]]>
<![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.v7i3.1528
<![CDATA[Artikel ini bertujuan untuk menarasikan perubahan peran internal auditor dari satu periode ke periode berikutnya. Internal auditor merupakan salah satu mekanisme tata kelola yang dahulunya, keberadaan internal auditor sebagai watchdog. Namun, seiring dengan perkembangan lingkungan bisnis di masa sekarang, peran watchdog dianggap belum menjawab kebutuhan perusahaan. Internal auditor dituntut untuk dapat memberikan hasil yang lebih berdampak bagi perusahaan. Penelitian ini merupakan penelitian kualitatif berdasarkan paradigma interpretif dengan pendekatan narasi. Hasil penelitian ini menyatakan bahwa fungsi watchdog telah mengalami pergeseran. Fungsi audit internal sering memberikan layanan mereka kepada pihak-pihak yang terlibat secara integral dalam proses tata kelola, seperti komite audit, dewan direksi, manajemen senior, dan auditor eksternal]]>
<![CDATA[Implementasi Big Data Analytics dan Opini Audit terhadap Kualitas Audit dengan Audit Delay Sebagai Variabel Mediasi ]]>
<![CDATA[Anisa Listya]]>;
<![CDATA[Aspahani Aspahani]]>;
<![CDATA[Christian Damar Sagara Sitepu]]>
<![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.v7i3.1531
<![CDATA[This research is based on the relationship between Big Data Analytics and its impact on the quality of audit evidence and the level of assurance felt by end users of financial statements. Big Data Analytics potentially play an important role in innovative auditing practices. Big Data Analytics can increase the efficiency and effectiveness of financial statement audits, but additional competencies and technological capabilities are required to implement Big Data Analytics. With Big Data, auditors can minimize the risks posed by sampling, and therefore, provide a reasonable level of assurance. This study aims to examine Big Data Analytics variables and audit opinion whether these two variables are antecedent variables of audit delay and affect audit quality. This study uses secondary data in the form of the company's annual financial report. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX). The population in this study were 100 companies in the telecommunications, transportation and banking sub-sectors that met the criteria and had been determined to be related to problems during the 2016 to 2020. The data analysis technique in this study was to use the Structural Equation Model to examine the mediating effect. The implementation of big data analytics has no effect on the audit delay variable. Based on the research results, there is sufficient evidence that audit opinion has a significant positive effect on audit delay. However, there is not enough evidence that BDA has a significant positive effect on audit delay]]>
<![CDATA[ANALISIS MEMPREDIKSI FINANCIAL DISTRESS DAN FAKTOR PENGARUHNYA PADA PERUSAHAAN PERTAMBANGAN BEI TAHUN 2019 – 2021 ]]>
<![CDATA[Juan Carlos Pangestu]]>;
<![CDATA[Denise Insan Hirliana]]>
<![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.v7i3.1532
<![CDATA[Financial distress conditions can occur in a company and this will disrupt the continuity of the company's operations so it is important to know what causes the possibility of a financial distress condition. This study aims to examine the influence of Debt To Total Assets, Audit Committee, ROA, Current Ratio, Company Size. on Financial Distress predictions for mining sector companies listed on the Indonesia Stock Exchange in 2019-2021. Sampling was done by purposive sampling technique. This type of research uses descriptive statistical tests and logistic regression methods. The objects in this study are the financial reports of mining sector companies listed on the IDX from the 2019 -2021 period. The results showed that all independent variables had no effect on financial distress. The research model has a predictive accuracy of financial distress of 84.2 percent. Future research should use non-financial factors or change the research model to be qualitative]]>
<![CDATA[RELIGIUSITAS DAN MATERIALISM TERHADAP PENGGELAPAN PAJAK DENGAN LOVE OF MONEY SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Herman Ernandi]]>;
<![CDATA[Fityan Noor Izzah]]>;
<![CDATA[Syaidah Rohmatul Ummah]]>
<![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.v7i3.1533
<![CDATA[The purpose of conducting a study in this study was to determine the effect of religiosity and materialism on tax evasion with love of money as a moderating variable (study of the Indonesian Association of Electrical and Mechanical Contractors, Sidoarjo Branch Management Council). The population taken in this research was members of the Indonesian Electrical and Mechanical Contractors Association, the Management Board of the Sidoarjo Branch. Probability sampling or random sampling is used by distributing questionnaires and getting 50 respondents. Then the primary data which is the source of data in this study were analyzed using the Outer Model to test the validity and reliability of the data. Furthermore, it also uses the Inner Model to test hypotheses and data is processed with the help of the smartPLS version 3.0 program. According to the results of the hypothesis test, it shows that the religiosity variable has a significant effect on tax evasion, but the materialism variable has no effect. In moderation, love of money is not able to moderate the religiosity variable, but love of money is said to be able to moderate the materialism variable on tax evasion.]]>
<![CDATA[The Role of English for the Improvement of Vocational High School Students in the Department of Accounting About Financial Reports ]]>
<![CDATA[Aditama Melati]]>;
<![CDATA[Nunung Suryati]]>;
<![CDATA[Enny Irawati]]>;
<![CDATA[Mutmainnah Mustofa]]>
<![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.v7i3.1534
<![CDATA[Vocational high school students really need to master English because to improve and understand the processes in accounting financial reports because every transaction in the accounting department uses English so that students' abilities in English increase even more and students understand and know about transactions related to the company's financial reports from the research results there are still many students who do not understand and do not understand English, it can be shown from the results of the average score of students in the subject of English is still low the type of research is that which is used descriptive qualitative. As well as the method in this research is an observational interview test, as well as the results of the research that has been carried out, namely from the results of student activities from start to finish, namely with the initial test cycle to the final test by looking at the increase in the average value of students in class in each process activity, namely the learning outcomes of vocational high school students by understanding accounting readings in English. Keywords: English, vocational high school students majoring in accounting, financial reports]]>
<![CDATA[Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan ]]>
<![CDATA[Rindy Dwi Ladista]]>;
<![CDATA[Lindrianasari Lindrianasari]]>;
<![CDATA[Usep Syaipudin]]>
<![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.v7i3.1535
<![CDATA[This study examines to provide empirical evidence to the determinants of carbon emission disclosure, namely carbon performance, green innovation (green products and processes), environmental costs, and the proportion of female directors, and the effect of carbon emission disclosure on financial performance. The novelty of this research is to propose novelty in calculating carbon performance, by the comparison of carbon producing assets and total carbon emissions and using green product innovation as an independent variable. The population of this study are companies listed on the IDX from 2019-2021, published annual report and sustainability report, disclose emission total and environmental cost. Data is processed using panel data regression analysis, random effect model. Based on the results of the study it was concluded that carbon performance and the proportion of female directors proved to have a positive and significant effect on carbon emission disclosure. While the green product innovation, green process innovation, and environmental costs are not proven to have a significant effect on carbon emission disclosure. In this study, carbon emission disclosure is not proven to have a significant effect on profitability and firm value. This study also found that there are no regulities about total emission measurement and environmental cost.]]>
