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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 DETERMINAN RETURN SAHAM PERUSAHAAN PUBLIK SUBSEKTOR TRANSPORTASI Hasti Putri Hulu
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.v7i3.1540

Abstract

The Covid-19 pandemic has had a negative market reaction in almost all sectors of the economy. But the transportation and logistics sector gave a positive market reaction with a surge in the stock price index which increased by 213%. This requires investors to provide an adequate assessment of the destination company to assess the possibility of obtaining capital gain or capital loss before deciding to invest. Stock return is one of the indicators used in evaluating the destination company. In order to be able to evaluate stock returns, several variables such as earnings per share, price earning ratio, price to book value, debt to equity ratio, return on assets, and net profit margin are thought to influence stock returns. This study aims to see the effect of earnings per share, price earning ratio, price to book value, debt to equity ratio, return on assets, and net profit margin on stock returns in the transportation subsector. This study uses data on 11 public companies in the transportation subsector listed on the IDX from December 2018 to December 2021 using multiple regression statistical analysis. The results of this study indicate that the price earning ratio has a negative and significant effect on stock returns, while the price to book value has a positive effect on stock returns. Earning per share variable, debt equity ratio, return on assets, and net profit margin have no significant effect on stock returns
Kinerja keuangan sebelum dan selama pandemi Covid-19 perusahan subsektor Telekomunikasi Lisa Erfina Yunita; Siti Mutmainah
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.v7i3.1545

Abstract

The spread of the Covid-19 pandemic had an impact on all community activities from the educational, health, and economic aspects. Restrictions on activities imposed by the governments of various countries have reduced the volume of sales and production of business companies which had an impact on the company's financial performance. The purpose of the research is to analyze how significant the difference is in the financial performance of telecommunications sub-sector companies listed on the Indonesia Stock Exchange between before and during the covid-19 pandemic. This study uses the telecommunications subsector because, during the covid-19 pandemic, the industry has been considered to have a positive impact, but not all of them experienced positive financial growth. The measured financial performance includes profitability, liquidity, and solvency. The population consists of all telecommunications sector companies listed on the Indonesia Stock Exchange. The number of samples in this study is 19 telecommunications sub-sector companies consecutively for the 2018-2021 with saturated sampling technique. This type of research is is a descriptive quantitative study using a paired sample t-test. The findings show that the company's profitability and solvency before and during the Covid-19 pandemic experienced significant decrease. However, the company's liquidity did not change significantly during that time
PROFITABILITAS SEBAGAI PEMODERASI HUBUNGAN PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Hasti Putri Hulu; Anggun Dewi Santosa
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.v7i3.1547

Abstract

The goal of the research is to examine the moderating effect of profitability on the effect of tax avoidance on a company's worth. Book Tax Difference is being used to quantify tax evasion as the independent variable in this analysis (BTD). The firm's TobinQ value will be used as the dependent variable in this study. The moderating factor is measured in terms of profitability, or more particularly return on equity (ROE). The LQ45 population consists of all companies listed on the Indonesia Stock Exchange between 2016 and 2020. Using a moderation regression model, we conducted test analysis on samples drawn from 165 companies over the period of 5 years using a purposeful sampling strategy. This study suggests that the market value of a firm might be significantly affected by tax evasion using the use of BTDs as proxies. As profits play no mediating role in the correlation between BTD proxy tax evasion and firm worth.
PENGARUH HASIL BELAJAR PENGANTAR AKUNTANSI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA FAKULTAS EKONOMIKA DAN BISNIS DI UNIVERSITAS KRISTEN SATYA WACANA DENGAN MOTIVASI BELAJAR SEBAGAI VARIABEL MODERASI Dianita Ayu Restiningtyas; Paskah Ika 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.v7i3.1551

Abstract

The purpose of this study is to determine the role of moderation of learning motivation in the influence of introductory accounting learning outcomes on the level of understanding of accounting. The sample taken was students of the Faculty of Economics and Business who had taken 10 courses of the Quality Earth Peg (PBMt). The results of data analysis are known that simultaneously all free variables together do not have a significant influence on bound variables, where the results of introductory accounting learning, learning motivation and interaction between the two together have no influence on the level of understanding of accounting. While partially obtained, (1) the results of learning introduction to accounting do not affect the level of understanding of accounting, (2) there is no influence of the results of learning introduction to accounting on the level of understanding of and there is no influence of learning motivation results on the level of understanding of accounting,(3) introductory accountinglearning outcomes,learning motivation and interaction between the two have no effect on the level of understanding of accounting.
Pengaruh Political Connections dan Foreign Ownership terhadap Kecurangan Laporan Keuangan Perbankan di Indonesia Rudy Hartanto
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.v7i3.1555

Abstract

Kecurangan laporan keuangan merupakan jenis fraud yang sering terjadi di suatu perusahaan khususnya perbankan. salah satu cara yang digunakan untuk mendeteksi perbankan melakukan kemungkinan kecurangan laporan adalah dengan menggunakan Beneish M-Score. Indonesia sebagai salah satu negara yang juga memiliki sejarah ikatan politik dalam segala bidang, mendorong adanya tujuan yang menarik untuk melihat apakah ikatan politik yang diukur dengan political connection memiliki pengaruh terhadap kecurangan laporan keuangan di perbankan. Penelitian ini juga bertujuan untuk menguji foreign ownership dan ukuran perusahaan terhadap kecurangan laporan keuangan. Pengukuran kecurangan laporan keuagnan sendiri dalam penelitian ini adalah menggunakan Beneish M-Score yang direvisi. Beneish M-Score yang direvisi dilakukan dengan menggunakan analisis probit Beneish M-Score yang terdiri datas lima variabel pengukuran untuk menghasilkan score kecurangan laporan keuangan yang baru. dari Sampel yang digunakan adalah sebanyak 95 perbankan yang menerbitkan laporan di Bursa Efek Indonesia tahun 2017-2021. Teknik pengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi logistik dengan model moderasi. Hasil penelitian menunjukkan bahwa political connection dan foreign ownership berpengaruh negative terhadap kecurangan laporan keuangan. Sedangkan ukuran prusahaan tidak berpengaruh terhadap kecurangan laporan keuangan. Hal tersebut menunjukkan arti bahwa semakin tinggi political connection dan foreign ownership maka semakin rendah perusahaan akan melakukan kecurangan laporan keuangan.
Inklusi Keuangan Digital Melalui Loyalitas Dalam Membangun Finansial Teknologi Desi Wanda Sari; Pristiyono Pristiyono; Pitriyani Pitriyani
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.v7i3.1557

Abstract

The uneven understanding of digital financial literacy in labuhanbatu regency needs attention to find information on digital financial implementation. So the purpose of this study is to determine the level of knowledge and digital financial literacy on user decisions and their relationship to consumer loyalty in using financial technology services. The population and sample refer to the provisions of maximum likehood estimation (mle) the number of samples in the survey ranged from 100-200 samples, so the sample set was 100 samples. This study uses sampling techniques with nonprobability sampling with convenience sampling. The type of data selected is primary data sourced from data sources that directly provide data online. The scale technique used by the author chose a likert scale and data analysis techniques in solving problems with the smart pls v.4.0 application to predict the model tested in the study. The final conclusion of this study found that the knowledge level variable is the first independent (exogenous) variable that is important in measuring consumer usage and loyalty decisions in using or choosing financial technology. Meanwhile, the digital financial literacy variable is the second independent (exogenous) variable that has no influence in measuring usage decisions and consumer loyalty in using or choosing financial technology.
Pengaruh Profitabilitas, Growth, Size, dan HPM terhadap Net Profit Margin Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Herman Herman; Estralita Trisnawati; Verawati Verawati
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.v7i3.1559

Abstract

This study aims to measure the effect of profitability through the ratio of ROA (Return on Assets) and ROE (Return on Equity), company growth, company size and HPM (Mineral Benchmark Price) on Profit Margins of mining companies, especially nickel that listed on the Indonesia Stock Exchange (IDX). The research conducted is a quantitative study and the subjects in this study are all mining sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The data used is secondary data and were obtained through the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial reports. The sample selection used purposive sampling method. Testing the data in this study used the Statistical Package for the Science 25 (SPSS 25). There were 66 samples selected using the purposive sampling method, so the criteria in this study were as follows: sample selection criteria and for companies that have been registered since 2010 and have complete financial report data from 2020-2022. The results of this study are as follows: Profitability (ROA) has a positive and significant effect on company NPM, Profitability (ROE) has a negative and significant effect on company NPM, and HPM have a positive and significant effect on company NPM. Whereas growth and size not have a significant effect on company NPM.
Gender Diversity dan Keahlian Keuangan Komite Audit dalam Memprediksi Financial Statement Fraud Joko Prasetiyo; Puji Harto
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.v7i3.1560

Abstract

This study aims to examine the effect of audit committee attributes of gender and financial expertise on the ability to predict financial statement fraud. This research is a quantitative research using secondary data obtained through the Indonesian stock exchange. The subjects in this study were audit committees in transportation sector companies listed on the IDX. This study used a sample of 129 observations from 2019 to 2021. The census sampling method used in this study is that all populations fall into the sample category. Data analysis in this study used logistic regression analysis due to variable measurements using dummy. The results showed that gender diversity and financial expertise of the audit committee had a negative effect on detecting financial statement fraud partially, while simultaneously the variables gender diversity and financial expertise together had an effect on detecting financial statement fraud.
Whistleblowing sebagai Strategi Peningkatan Tata Kelola Perusahaan Puspa Setia Arum Sari
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.v7i3.1561

Abstract

Efforts to implement good corporate governance are often hindered by various types of cases such as acts of fraud, causing large losses and disrupting corporate governance. Prevention of fraud cases is very important to prevent this impact. This research focuses on the description of the literature about the importance of implementing whistleblowing in improving corporate governance, especially preventing fraud in a company. This research is a type of qualitative research using the library research method with the content analysis approach. The results of the study describe that the use of whistleblowing in several private and public companies proves the important role of whistleblowing in achieving effective corporate governance. Whistleblowing actions taken not only resulted in the dismissal of parties proven to be involved in fraudulent transactions, but also contributed significantly to the emergence of whistleblowing as an effective corporate governance mechanism. The implications of this research can be used as new insights on the use of whistleblowing for corporate governance that is able to minimize fraud in the future
Eksistensi Modal Sosial Atas Kewajiban Ppn Dalam Menjaga Kelangsungan Usaha Danny Wibowo
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.v7i3.1566

Abstract

This research uses a phenomenological qualitative approach with interviews and direct observation methods conducted with taxable entrepreneurs in the province of East Nusa Tenggara which focuses on the utilization of social values in responding to changes in VAT regulations from the perspective of social capital. VAT is a burden that makes it possible for taxable entrepreneurs to avoid it, because it is considered that the 10% VAT is not in favor of PKP which has an impact on the selling price due to the additional VAT costs. The social capital of business actors is established through social relations between human beings in the business environment and leads to the norms and values of life with the surrounding community. Social capital is formed in the social environment where there is trust in one another. Social interaction, both economic and non-economic, is determined by the trust of business actors, consumers or the community around where the business operates. Actively contributing to various social activities is a way for businesses to mingle with society. Through social interaction with various actions and involvement in social activities for the surrounding environment to obtain and maintain legitimacy in the form of kinship, trust, values and norms for PKP businesses which have a positive impact on business continuity, despite the VAT rate which makes the selling price more expensive from non-PKP.

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