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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<![CDATA[Pengaruh Struktur Modal,Kebijakan Hutang,Ukuran Perusahaan dan Kesempatan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Minyak dan Gas Bumi ]]>
<![CDATA[Alfrendy Damana Sembiring]]>;
<![CDATA[Revian Liandro Damanik]]>;
<![CDATA[Patrick Fernando]]>;
<![CDATA[Yeni Ariesa]]>;
<![CDATA[M. Shabri Abd. Majid]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1695
<![CDATA[The purpose of this research is to provide a determination regarding the influence exerted by the indicators of Capital Structure, Debt Policy, Company Size, and Investment Opportunities on the value of oil and gas companies. This study applies a descriptive quantitative method. The Indonesia Stock Exchange and Idn Financial are the sources of applied data, and also use Eviews 12 analysis as the analysis process. By using 10 company observations that were used as samples. So the conclusion from the result of testing the hypothesis simultaneously found the firm value that receives influence from Capital Structure, Debt Policy, Company Size, and Investment Opportunities. However, the results of the hypothesis test illustrate that Capital Structure and Investment Opportunities have a positive and significant influence on firm value, on firm value, but in fact the Debt Policy and Company Size are the opposite.]]>
<![CDATA[DETERMINANTS OF SUSTAINABILITY REPORT DISCLOSURE IN INDONESIAN LISTED BANKS ]]>
<![CDATA[Kezia Kurniawati Tjandrapurnama]]>;
<![CDATA[Rachmawati Meita Oktaviani]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1696
<![CDATA[The company's achievements cannot be separated from synergies and contributions to support the implementation of digitalization in all lines. To help companies measure and improve performance in managing the company's impact on the environment and society, companies need to report sustainability reports. Sustainability Report is a report issued by the company to report the company's performance that focuses on three main aspects, namely economic aspects, environmental aspects and social aspects. Sustainability reports are issued with the aim of sharing the actions and results of corporate social responsibility. This study aims to examine profitability, sales growth, company size, and the board of commissioners that influence the disclosure of sustainability reports in Indonesia. The population in this study was conducted on 11 companies and obtained 55 samples in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2018 - 2022. The data analysis used is Multiple Linear Regression Analysis. The results of this study state that profitability has a negative effect on disclosure of sustainability reports. Company size has a positive effect on disclosure of sustainability reports. Company age has no effect on disclosure of sustainability reports.]]>
<![CDATA[Sengketa Pajak atas Koreksi Biaya Royalti dan Secondary Adjustment (Studi Kasus Putusan Banding PT XYZ) ]]>
<![CDATA[Widhi Nugroho Budi Prasetyo]]>;
<![CDATA[Dahlia Sari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1697
<![CDATA[The purpose of this study is to analyze transfer pricing disputes over royalty cost correction and the imposition of Secondary Adjustment and provide recommendations both to the tax authorities in the audit process and to taxpayers in the company's financial reporting in the future. Based on the object of research, there are differences in the results of the decision on the dispute over the correction of royalty costs of PT XYZ for the 2009 to 2015 tax years and there has been no research on the imposition of Secondary Adjustment in previous studies. The research method used is a qualitative method with a case study approach by looking at secondary data in the form of PT XYZ Appeal Decisions for tax years 2009, 2011, 2013, 2014 and 2015 as well as interviews with consultants, tax auditors and objection reviewers. The results of the study concluded that the royalty fees charged were not in accordance with the arm’s length principles. The tax auditors is less than optimal in conducting the examination by not imposing Secondary Adjustment for the examination of Tax Years 2013, 2014 and 2015.]]>
<![CDATA[Perancangan Implementasi Green Budgeting Pada PT. ABC Menuju Green Company ]]>
<![CDATA[Hana Tarizkha Coganuli]]>;
<![CDATA[Desi Adhariani]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1699
<![CDATA[Sustainable development is increasingly being developed in this century and to support this green economy approach has been developed. Companies that are aware of this starting to contribute and add environmental management aspects to the strategy roadmap and to accommodate this program budget allocation is required for its implementation. Responding to this, green budgeting methods are now being applied to many institutions. Green budgeting is a budgeting paradigm that prioritizes elements of environmental in the processes of preparation, implementation, monitoring and evaluation. Green budgeting allows organizations to use budgets as a tool to support the achievement of environmental goals. The theory and concepts used is green budgeting based on OECD. This study aims to provide the framework that related to apply the green budgeting concept that is fit with the conditions of the company. This research uses qualitative methods based on case study analysis of manufacturing company. The data used obtained from interviews and documentation that related to the company's budgeting process and green company roadmap. The results show in making the framework design, PT. ABC already has strategic goals related to environmental management which is directed from shareholders and long-term corporate plan. To implement this concept, the company has policy that related such as Blueprint green company document and to report the progress, company has media such as management reports and sustainability reports to inform realization of the program. Then, if this concept is applied, tagging mechanism related with environmental management is needed in preparing the company's annual budget.]]>
<![CDATA[Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Gender Diversity Terhadap Penerapan Integrated Reporting ]]>
<![CDATA[Alhafizh Afkar Akmal]]>;
<![CDATA[Tri Utami Lestari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1702
<![CDATA[Integrated reporting is still a relatively new problem in the business world, there are not many studies or literature on this topic. Until now, the case study of a single organization has been the most common method of integrated reporting studies. financial and non-financial reports, corporate prospects, governance, and performance are provided through integrated reporting. Integrated reporting is expected to change the emphasis from short-term value created for shareholders to long-term value created for all stakeholders. The purpose of this study is to ascertain how the implementation of integrated reporting is affected by profitability, management ownership, and gender diversity. Real estate and property sector companies listed on the IDX from 2018 to 2021 are the study population. Purposive sampling is the method used with 21 listed companies. Panel data analysis is the analysis method used. According to the findings of this study, the probability value of the effect of profitability on integrated reporting is 0.0028 <0.05 so that profitability has a partial effect on integrated reporting. The probability value on the effect of managerial ownership on integrated reporting is 0.7792 > 0.05, therefore managerial ownership has no effect on integrated reporting partially. The probability value for the effect of gender diversity on integrated reporting is 0.8076 > 0.05, therefore gender diversity has no effect on integrated reporting partially in a sample of real estate and property sector companies listed on the IDX in 2018–2021]]>
<![CDATA[Pengaruh Attitude, Subjective Norm Dan Perceived Behavioral Control Terhadap Minat UMKM Dalam Penyusunan Laporan Keuangan ]]>
<![CDATA[Srikalimah Srikalimah]]>;
<![CDATA[Rike Selviasari]]>;
<![CDATA[Dewi Wungkus Antasari]]>;
<![CDATA[Musabihul Qowi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1703
<![CDATA[The interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements.]]>
<![CDATA[Evaluasi Pemajakan Terhadap Penyelenggara Sistem Elektronik Transaksi Digital yang Berasal dari Luar Negeri ]]>
<![CDATA[Maya Mahatma Putri]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1704
<![CDATA[Cross-border trade brings new digital taxation issues in Indonesia. There are several tax treatment for foreign electronic sistem operators for trading through the electronic sistem in Indonesia. This study aims to evaluate the implementation of taxation of foreign electronic sistem operators based on the "Four Maxims" principle. This study uses a case study approach and collects data from interview with tax authorities, the tax consultants from multinational company, and academics. The results of the study show that for Value Added Taxes, there is no need to look at the substance of Permanent Establishment since the current rule applies equally to all Value Added Tax collectors conducting trade through the Electronic Sistem (PMSE). As for Income Taxes, only those identified as Permanent Establishment is taxable as Domestic Taxpayers. Therefore, for Value Added Taxes, the Principles of Equality and Convenience have been fulfilled, although the principles of legal certainty and efficiency in collections have yet to be fulfilled. As for Income Taxes, the results of this study show that all respondens agreed that the level playing field have yet to be reached..]]>
<![CDATA[Rasio Keuangan Sebagai Variabel Prediktor Harga Saham Pada Perusahaan Pertambangan Batu Bara ]]>
<![CDATA[Uun Malihan Hawa]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1708
<![CDATA[Coal stocks are stocks that have been the target of investors in recent times because the price has reached its highest peak in the last ten years. This study aims to determine the effect of the variables Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), and Earnings Per Share (EPS) which also involve the growth of total assets as a control variable on stock prices, both partially and simultaneously at the coal mining companies ADRO, ITMG, and PTBA. The method used in this research is quantitative analysis with panel data regression. The data used is from 2010-2020 and involves three companies so the total observations are 30 company years. The results show that ROA, ROE, and GPM have an effect on stock prices, while DER and EPS growth have no statistically significant effect.]]>
<![CDATA[Zombie dan Diversifikasi Pada Masa Covid-19 ]]>
<![CDATA[Michelle Fedora]]>;
<![CDATA[Tan Ming Kuang]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1709
<![CDATA[The financial crisis has caused companies to compete to maintain their financial performance in order to avoid entering the category of "zombie companies." A zombie company is one that has low profits and has experienced losses for several consecutive years. Diversification strategies, such as varying products and/or selling products abroad, are believed to improve a company’s financial performance. This study examines the effect of diversification on zombie companies during the COVID-19 pandemic. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sampling technique is purposive, with a sample size of 126 companies. This study uses logistic regression analysis to examine the effect of diversification on zombie companies with tangibility, age, and company size as control variables. The results of this study found that diversification has no effect on zombie companies. As for the control variables of tangibility, age, and company size, they have no effect on zombie companies. This study concludes that both product and market diversification do not help companies avoid zombie conditions during the COVID-19 pandemic. This could be due to the global nature of the COVID-19 pandemic, which hinders the export process in all countries that are mostly affected by the pandemic. Even though product diversification has been carried out, the products offered are still related to products whose sales are still affected by the COVID-19 pandemic.]]>
<![CDATA[Analisis Determinan Struktur Modal : Studi Indonesia ]]>
<![CDATA[Atika Wardati Hubbi]]>;
<![CDATA[Debbi Chyntia Ovami]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1713
<![CDATA[This study aims to examine the effect of asset structure, profitability and liquidity on the capital structure of metal and similar companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using the purposive sampling method, samples obtained by 14 metal companies and the like in the 2019-2021 timeframe so that 42 observations were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. Data processing used in this study uses panel data regression with the help of Eviews software version 10. The results of this study indicate that asset structure has a positive and significant effect on capital structure, profitability has a positive and significant effect on capital structure, and liquidity has a negative and significant effect on capital structure. capital. Based on the results of the simultaneous test (Test F) shows that all independent variables simultaneously or jointly affect the dependent variable.]]>
