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Muhammad Khoiruddin Harahap
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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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Mekanisme Corporate Governance, Profitabilitas Dan Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi Mulyani, Dwi Septa; Uzliawati, Lia; Indriana, Ina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1868

Abstract

This study aims to examine the effect of disclosure of Corporate Social Responsibility in moderating the relationship between corporate governance mechanisms and profitability with firm value in mining and energy companies. The corporate governance mechanism in this study is proxied by the board of commissioners and managerial ownership. The proxied of profitability on this study is Return On Equity. The research sample consists of 27 mining and energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Data analysis was performed using Moderated Regression Analysis (MRA). The results showed that the board of commissionersand profitability have a positive influence on firm value., but managerial ownership have a negative influence to firm value. However, the existence of CSR disclosure can weaken the relationship between independent commissioners, managerial ownership and profitability with firm value.
Pengaruh Ukuran Perusahaan Dan Capital Intensity Terhadap Tax Avoidance : (Perusahaan Pertambangan di Bursa Efek Indonesia) Wansu, Evinda Elen; Dura, Justita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1871

Abstract

The aim of this research is to examine the effect of company size and Capital Intensity on tax avoidance of mining companies in 2019-2021. Sampling using purposive sampling technique, the number of data is 42. Types of quantitative data and secondary data. Multiple regression data analysis techniques, coefficient of determination, and hypothesis testing (t test). The results of research on firm size and Capital Intensity have no effect on tax avoidance. Big companies will not do tax evasion because they have a reputation. Fixed asset investment aims to improve the company's operations to achieve high profits.
Manajemen Laba dan Penghindaran Pajak Perusahaan Sektor Pertambangan Arizah, Ainun; Ayudina, Rika; Muchran, Muchriana; Arsal, Muryani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1873

Abstract

This study aims to determine the effect of earnings management on tax avoidance and to see differences in earnings management practices and tax avoidance before and during the COVID-19 pandemic. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The selected sample consists of 14 mining companies obtained from purposive sampling technique. This type of research is quantitative, secondary data comes from annual financial reports. Based on the results of data research using STATA 16 Software, the results show that (1) there is no effect between earnings management on tax avoidance (2) there are differences in earnings management practices before and during the pandemic, with the results before the pandemic earning management practices of -0.116, while during the pandemic by -0.030. these results show that earnings management practices were much higher before the pandemic (3) there was no difference in the level of tax avoidance practices before and during the Covid-19 pandemic.  
Pengaruh Kualitas Pelayanan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Purnamasari, Dyah; Sari , Diana; Mulyati, Yati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1876

Abstract

This study aims to determine the effect of service quality and taxpayer awareness on land and building taxpayer compliance at the UPT Regional Revenue Agency for the South Bandung region. The factors examined in this study are Service Quality and Taxpayer Awareness as independent variables and Land and Building Taxpayer Compliance as the dependent variable. The method used in this research is a quantitative research method with a survey approach. The population in this study are land and building taxpayers who are registered at the UPT BAPENDA South Bandung Region, totaling 442,987 taxpayers.. The data analysis technique used is multiple linear regression analysis. Based on the results of the study it can be concluded that the influence of Service Quality and Taxpayer Awareness has an effect on Land and Building Taxpayer Compliance at UPT BAPENDA South Bandung Region. The better the quality of tax services and the better the awareness of the Taxpayer, the more Taxpayer compliance will increase.
Pengaruh Corporate Governance, Pertumbuhan Perusahaan, dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Yuliandhari, Willy Sri; Wulandari, Ninda Kusuma
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1878

Abstract

The purpose of this study is to ascertain how corporate governance, company growth, and media exposure affect the disclosure of corporate social responsibility, as well as how these factors interact to affect the disclosure of corporate social responsibility. A company with a non-cyclical consumer base that is listed on the indonesia stock exchange makes up the study's population. Secondary data from the indonesia stock exchange are used to collect data. With a purposeful sampling method, 31 samples were used to create the sample. The method of analysis employs multiple linear regression. According to the findings, there is a considerable relationship between corporate governance, business expansion, and media exposure and the disclosure of corporate social responsibility. board independence, board size
Determinan Korupsi dengan Fraud Hexagon dalam Perspektif Dinas Kesehatan Jawa Barat Dinata, Rury Octari; Asih, Dewi Kartika
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1879

Abstract

The rise of corruption cases that occur in city/district government, increasing cases of Corruption in the health sector every year, the West Java region, which included in the top three regions with the most corruption cases, also Corruption which ASN/PNS mainly carries out can reduce trust society to the government and the decline in government performance. This study aims to analyze the influence of Pressure, Collusion, Capability, Opportunity, Rationalization, and Ego on Corruption based on the perceptions of Health Service employees. The population of this study is employees at one of the West Java Regional Health Offices, totaling 146 people. Sampling using convenience sampling method with a total sample of 76 respondents. This research uses quantitative research and primary data by distributing questionnaires and testing the hypothesis using multiple linear regression analysis using IBM SPSS Statistics 26 software. This study showed that Rationalization has a positive and significant effect on Corruption, and Ego has a negative and significant effect. While the other variables, namely Pressure, Collusion, Capability, and Opportunity, do not affect Corruption. This research has several limitations, including the lack of comparative references because Fraud Hexagon is still relatively new, and the distribution of questionnaires was direct, so it took a long time. The distribution is only in one government agency, so the sample used and the research area are still limited.
Determinan Faktor-Faktor Capability sebagai Perspektif Fraud Diamond terhadap Kecurangan Laporan Keuangan Putri, Yasinta Earlyda; Elly Suryani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1880

Abstract

Financial statement fraud is defined as deliberately not following the accepted accounting principles when reporting financial information, which leads to significant omissions or distortions of the facts. The purpose of this study is to determine the effect of capability in detecting fraudulent financial statements. Fraudulent financial statements can occur when a company intentionally violates accounting principles or ignores applicable financial reporting standards. Fraud diamond is one of fraud risk factor, one of which is capability. Many frauds, especially some of the multibillion-dollar ones, would not have occurred without the right person with the right capabilities in place. In this study, capabilities as measured by CEO prestige power, CEO education, CEO experience, CEO horizon, CEO founder, CEO expert power, CEO age similarity, and CEO number executive. The type of data used in this study is secondary data in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling method by purposive sampling, obtained as many as 114 companies as samples. The data analysis method used logistics regression. The results of this study show that CEO age similarity and CEO number executive has a positive impact on fraudulent financial statements, meanwhile the other variables have no impact of fraudulent financial statements.
Pengelolaan BUMDES Harapan Berkembang Kabupaten Tegal Rahmadiane, Ghea Dwi; Kamal, Bahri
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1885

Abstract

To encourage the realization of community participation, Bumdes administrators and village government must work together in planning programs and still consider existing social values, so that in carrying out development programs it can provide welfare to the community and be able to create strong community participation in Bumdes management. The purpose of this study was to determine community participation and its inhibiting factors in the management of Bumdes Harapan Berkembang. In this study using descriptive statistical analysis. The population in this study were Village Officials, Bumdes Management, and the people in the East Mejasem Village. The sample in this study was determined using the sampling technique used was purposive sampling, where samples were taken based on certain criteria. After analyzed with Cohen and Uphoff's theory which shows community participation in management activities, namely participation in planning, participation in implementation, participation in benefits, and participation in evaluation, it can be seen that community participation in Bumdes management was at the Degrees of Citizen Powers or Partnership, namely Bumdes Harapan Berkembang has achieved citizen power, so that at this level multi-stakeholder cooperation formed in formulating or implementing policies and programs. According to Arnstein, new participation really occurs when people have sufficient levels of wealth and the highest level of people's sovereignty was the occurrence of social control and citizen control in which important decisions and controllers of development in the hands of the people. There were factors that hinder the successful management of Bumdes Harapan Berkembang, namely internal and external factors.
Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022) Sholihah, El Fira Mar’atus; Rahmiati, Alfa
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1887

Abstract

This study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) leverage has an effect on tax avoidance (2) sales growth has no effect on tax avoidance (3) fiscal loss compensation has an effect on tax avoidance (4) political connections does not affect tax avoidance (tax avoidance).
Peran Investment Opportunity Set dalam Memoderasi Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Rahma, Zamruda; Maryanti, Eny
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1888

Abstract

The objective of this study is to assess and examine how the company's value is influenced by factors such as sustainability reporting, capital structure, and cash flow volatility. The study also explores how the investment opportunity set serves as a moderating factor in this relationship. This research employs a quantitative approach, focusing on companies within the mining sector listed on the Indonesia Stock Exchange during the period from 2018 to 2021. The sample selection was carried out using purposive sampling, resulting in a final sample size of 13 companies meeting the predefined criteria. The collected data was subjected to analysis using both multiple linear regression and Moderate Regression Analysis (MRA), utilizing the SPSS 26 software application. The findings of this investigation reveal that sustainability reporting contributes positively to a company's value. In contrast, neither capital structure nor cash flow volatility exhibits a significant influence on company value. Moreover, the study demonstrates that the investment opportunity set acts as a moderating variable, affecting the impact of sustainability reports, capital structure, and cash flow volatility on company value. The conclusions drawn from this study offer insights to potential investors, providing them with valuable considerations when assessing the factors impacting a company's value prior to making investment decisions.

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