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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 1,502 Documents
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Pajak Penghasilan Badan Dipengaruhi Oleh Tax Planning Dan Leverage Dengan Manajerial Ownership Sebagai Variabel Moderating Srikalimah Srikalimah; Ahmad Yani; Fiki Chusniatus Sa’adah
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.v7i3.1569

Abstract

The banking sector is a service sector company that is expected by the central government to be able to work stably and also provide good income for the government with the income tax deposited. The existence of tax planning and leverage practices by companies will tend to reduce the income tax that will be paid by the company. This study aims to find out whether the company in carrying out its activities already carries out tax planning and also leverage to reduce the amount of income tax tax.This research is a descriptive study with a quantitative approach with the aim of analyzing, explaining, and concluding regarding the effect of tax planning and leverage on corporate income tax. The data collection technique in this study is in the form of documentation of the financial statements of banking sector companies listed on the IDX 2019-2021. The analysis technique used in this study is in the form of Classical Assumption Test, Multiple Linear Regression Test and Hypothesis Test. The results of this study indicate that tax planning has no partial positive effect on Corporate Income Tax. The leverage variable has a partially significant negative effect on Corporate Income Tax. While the simultaneous effect shows that the leverage and tax planning variables simultaneously influence Corporate Income Tax.
Regresi Data Panel untuk Menguji Pertumbuhan Laba Perusahaan Sub Sektor Makanan Minuman di BEI Afgita Maharani; Novi Khoiriawati
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.v7i3.1573

Abstract

This study examined the effect of Liquidity (Current Ratlo), Solvency (Debt to Asset Ratlo), Activity (Total Asset Turnover), Profitability (Net Proflt Margln), and Investment (Dividend Yield) on Proflt Growth in Sub Sector Companles Food and Beverages llsted on the Indonesla Stock Exchange for the 2018 - 2021 perlod. The research findings suggest that Current Ratlo, DAR, and NPM have a signlficant impact on proflt growth ln the food and beverage lndustry. On the other hand, Total Asset Turnover and Dividend Yield do not have a signiflcant lmpact on proflt growth ln the lndustry. The study employed a panel data regression analysis technique, which ls a statistical method used to examlne the relationshlp between dependent and lndependent variables over time. The research utilized secondary data obtalned from annual flnancial reports of food and beverage companies llsted on the Indonesla Stock Exchange (www.idx.com). The sample for this study was 80 financial report data consisting of the 2018-2021 period, and purposive sampling was used to select the sample. The results of the study suggest that companies in the food and beverage industry can improve their profitability by maintaining high liquidity ratios (Current Ratio) and low debt-to-asset ratios (Debt to Asset Ratio). The findings also suggest that companies can improve their profitability by increasing their net profit margins (NPM). On the other hand, companies do not need to focus on increasing their Total Asset Turnover (TATO) and Dividend Yield (DY) to improve their profit growth ln the food and beverage industry. In conclusion, thls study provides empirical evidence on the factors that influence proflt growth ln the food and beverage lndustry in Indonesia. The findings can be useful for investors, financial analysts, and policymakers who are interested ln the food and beverage industry. Companies ln the industry can use these findings to improve their financial performance and attract more investors.
Analisis Partisipasi Masyarakat dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Puhpelem) Murnita Wahyu Agustin; Ardyan Firdausi Mustoffa
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.v7i3.1574

Abstract

This study aims to determine community participation in paying Land and Building Tax, including to find out the elements of opportunity, willingness, and ability of village communities to pay Land and Building Tax. Qualitative descriptive method was applied in this study with primary data sources. Direct interviews were carried out with village officials and village tax payers to obtain the necessary data. The results of the study show that community participation can grow and develop based on three main elements, including opportunities that are wide open for the community to participate in paying Land and Building Tax in Puhpelem Village, this means that the SPPT has been submitted to taxpayers in a timely manner by the Village Office Pupelem, the lack of willingness of the Pupelem Village community to pay taxes is not only caused by economic factors, but also caused by SPPT which contains incorrect data listed. In paying land and building tax, the ability of the people of Puhpelem Village is said to be good.
Pendeteksian Financial Statement Fraud dengan Menggunakan F-Score Model : Perspektif Fraud Pentagon Theory Ruci Arizanda Rahayu; Wiwit Hariyanto; Istian Kriya Almanfaluti
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.v7i3.1575

Abstract

This study aims to determine the partial effect of financial stability, financial targets, ineffective of monitoring, quality of external audit, change in auditors, change in directors, frequency number of CEO's picture on financial statement fraud in mining companies listed on the IDX. 2021. This study used a quantitative approach and the sample collection method in this study used purposive sampling and obtained as many as 18 companies as samples. The type of data used in this study is secondary data sourced from the company's financial reports and annual reports obtained directly from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression analysis which is processed using the SPSS program. Based on the results of research conducted on 18 mining sector companies for the 2020 and 2021 periods it concluded that the financial stability variable as measured by ACHANGE did not have a significant effect on financial statement fraud, the financial target variable as measured by ROA had a significant effect on financial statement fraud, the ineffective variable of monitoring measured by BDOUT has no significant effect on financial statement fraud, the quality of external audit variable as measured by AUD has no significant effect on financial statement fraud, the change in auditor variable as measured by CPA has no significant effect on financial statement fraud, the change in director variable as measured with DCHANGE it has no significant effect on financial statement fraud and the frequency number of CEO's picture variable has no significant effect on financial statement fraud.
Corporate Social Responsibility Disclosure in Primary Industry: Effect of Risk, Gender, and Environmental Disclosure Wahdan Arum Inawati; Aulia Fatiha Kurniadi
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.v7i3.1578

Abstract

Corporate Social Responsibility (CSR) is one of responsibility to shareholders by paying attention to social and environmental aspect in the vicinity where the company’s operational activities are carried out. However, not all companies which has a direct impact to environment did CSR properly. PT. Aneka Tambang, Tbk. in 2021 was polluting the coast of East Halmahera, endangered mangrove and marine ecosystems. In addition, PT. Vale Indonesia, Tbk. also suspected of being the cause of forest destruction in South Sulawesi which resulted in sedimentation in Lake Mahalona, CSR implementation will impact to CSR disclosure of company. This study aimed to analyze how risk minimization, gender diversity and environmental certification affect CSR disclosure. Researcher used quantitative method. The population in this study were primary industrial companies with 45 observation data after selecting sample used purposive sampling, Researcher chose descriptive and panel data regression analysis using Eviews 12 as analysis method. The results of this study indicate that risk minimization, gender diversity, and environmental certification have a simultaneous effect on CSR. Partially, risk minimization has a negative effect on CSR disclosure. Meanwhile, gender diversity and environmental certification have no effect on CSR disclosure. Adjusted R-square in this study was 12,43%. It indicated that independent variable used in this study effect dependent study in 12,43%, remained 87,57% effected by other independent variable outside study.
Pemberian kredit dilihat dari dana pihak ketiga dan kinerja keuangan pada perusahaan Perbankan Muhammad Rivandi; Aminar Sutra Dewi; Febsri Susanti; Dewi Zulvia
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.v7i3.1581

Abstract

Loans are loans or bills agreed between parties. This study aims to determine the effect of third party funds and financial performance on gifts to banking companies on the Indonesia Stock Exchange. Source of data used in this study is secondary data in the formof annual reports. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in the 2017 -2021 period that were selected using purposive sampling techniques. The number of samples used in  the study were 11 companies. The analytical method used is multiple regression analysis. Based on the test results it was found that Third Party Funds (DPK) had a positive and significant effect on lending to banking companies on the Indonesia Stock Exchange, while the Capital Adequacy Ratio (CAR) and Non Performing  Laon  (NPL)  had  no  effect on  lending  to  banking companies in Indonesia stock exchange.
Pengaruh Etika Profesi dan Independensi Auditor Terhadap Kinerja Auditor dengan Profesionalisme sebagai Variabel Intervening Sukma Damayanti Timor; Zulia Hanum
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.v7i3.1584

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Etika Profesi dan Independensi Auditor Terhadap Kinerja Auditor dengan Profesionalisme sebagai variabel intervening. Dalam Penelitian ini penulis menggunakan pendekatan asosiatif, sumber data yang digunakan adalah data primer. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan angket/kuesioner kepada 173 Auditor yang bekerja di Kantor Akuntan Publik di Kota Medan. Teknik sampling yang dugunakan adalah sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis outer model, analisis inner model dan pengujian hipotesis dengan menggunakan software Partial Least Square (PLS) versi 3.3. Hasil penelitian ini menunjukkan bahwa 1) Etika Profesi tidak berpengaruh signifikan terhadap Kinerja Auditor, 2) Etika Profesi berpengaruh signifikan terhadap Profesionalisme, 3) Independensi Auditor tidak berpengaruh signifikan terhadap Kinerja Auditor, 4) Independensi Auditor berpengaruh signifikan terhadap Profesionalisme, 5) Profesionalisme berpengaruh signifikan terhadap Kinerja Auditor, 6) Etika Profesi berpengaruh signifikan terhadap Kinerja Auditor melalui Profesionalisme, 7) Independensi Auditor tidak berpengaruh signifikan terhadap Kinerja Auditor melalui Profesionalisme.
Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development Siska Purnamalita May; Irfan Zamzam; Rinto Syahdan; Zainuddin Zainuddin
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.v7i3.1586

Abstract

The role of companies engaged in the plantation industry and palm oil processing has a very important effect on the world, especially Indonesia. The existence of palm oil companies can help the world in increasing food needs, increasing job opportunities, and helping to increase Indonesia's economic growth. The development of palm oil companies is very fast every year, this makes companies have to pay more attention to sustainable development, while maintaining stability to environmental, social and economic practices around the company to be maintained in the midst of increasing company development but there must always be a contribution so that the sustainability of the company is maintained for the future. Therefore, the purpose of this study is to analyze the effect of the application of green accounting, material flow cost accounting and environmental performance on sustainable development in palm oil companies listed on the IDX from 2017-2021. The data collection method uses purposive sampling. There were 15 palm oil companies that met the criteria as a sample, bringing the research data to 72. The technique used in this study is the Structural Equation Model (SEM) analysis technique.  The software used is SmartPLS 3. The results showed that green accounting has no effect on sustainable development. MFCA has a positive and significant influence on sustainable development. Meanwhile, environmental performance has no effect on sustainable development  
Jenis Kecerdasan dan Kinerja Audit: Gender sebagai Variabel Moderasi Syarah Sefty Andraeni; Nurhastuti Kesumo Wardhani
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.v7i3.1588

Abstract

This study aims to assess the effect of different types of intelligence on auditor performance with gender as a moderator. The types of intelligence include emotional intelligence and adversity. The research method used is quantitative with a population that includes 121 auditors who work in the Jakarta area Public Accounting Firm and uses the Partial Least Square SEM (PLS-SEM) method to assess the effect of the independent variables on the dependent variable. This research on the adversity intelligence variable uses the measurement developed by Stoltz (1997). This study shows that emotional intelligence and adversity affect audit performance and gender can moderate the independent variables. Auditors who have a qualified level of emotional intelligence can manage their emotions appropriately and know exactly what to do when faced with various situations so that their performance levels can be stable and effective. When an auditor has a high level of adversity intelligence, he will be able to survive in situations of unreasonably dense activities and working hours. This research is useful as a reference for auditors or other professions to be able to find out that there are psychological factors that can affect performance and add to the literature and recommendations for policy makers regarding gender equality in Indonesia.
Pengaruh Modal, SIA, Dan Pendapatan Terhadap Nilai Investasi Dengan Harga Saham Sebagai Variabel Moderating Tetty Tiurma Uli Sipahutar; Citra Pratiwi Sihombing; Febrina Br Manullang; Hantono Hantono
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.v7i3.1591

Abstract

At the beginning of investment activities, potential investors consider what the desired investment value is, what information is needed, how much capital is needed and other considerations. The purpose of this study was to examine the effect of investment capital, accounting information systems, and income on investment value by using stock prices as a moderating variable. And whether the stock price as a moderating variable, as strengthening the independent and dependent variables, or weakening each variable. The population of this research is himself, who is 200 people taken from the large millennial population aged 17-39 years in the city of Medan. The sample includes 133 millennial respondents from the city of Medan. This data processing technique uses Smart PLS-SEM version 3 software with goodness of fit (internal model), R-squared test, Q-squared test, hypothesis test and t-statistics, resulting in the influence of investment capital, accounting information systems (SIA) has a significant influence on investment value. Income has a large influence on investment value, but share price as a moderator weakens the relationship between investment capital, accounting information systems, and income on investment value, thus rejecting suggestions. To give long-term preparedness or funding options, millennials must be interested in investing their money in the capital market. The results of this study have consequences for the larger community, particularly for the younger generation, who may benefit from it by understanding and becoming more interested in participating in the capital market.  

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