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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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Pengaruh Profitabilitas terhadap Harga Saham Arsyandra, Muhammad Putu; Rieswandha Dio Primasatya
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.v8i1.1890

Abstract

The capital market plays a crucial role in supporting economic growth, enabling the trading of stocks and bonds. Investment in the capital market involves technical and fundamental analysis, with financial reports significantly influencing stock prices and investor returns. Macroeconomic factors and company performance also impact stock movements. Fundamental financial ratios play a central role in determining stock values. The aim of this research is to examine the effects of fundamental financial ratios such as GPM, PMR, ROA, ROE, and ROS on stock prices. The sampling method used is purposive sampling. In the analysis, this study applies multiple linear regression, including measures of determination coefficients, F-tests, and t-tests. Before hypothesis testing, initial steps involve descriptive statistical analysis and testing classical assumptions to ensure that data is free from assumptions such as normality, multicollinearity, heteroskedasticity, and autocorrelation. The population studied consists of industrial and manufacturing companies in Indonesia, with the sample comprising manufacturing companies in the mining sub-sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2021. The research findings conclude that ROA has a significant negative impact on stock prices, while ROE has a positive but insignificant impact. GPM also has a positive but insignificant impact on stock prices, as does NPM. On the other hand, ROS has a significant negative impact on stock prices. For future research, other factors that may influence stock prices and their impact on the variables under study can be considered
Model Pengembangan Kemampuan Auditor Dalam Tantangan Era Sosiety 5.0 Di Indonesia Kurniawati, Selly; Rieswandha Dio Primasatya
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.v8i1.1891

Abstract

The development of technology-based scientific knowledge has led to digitization in all aspects, giving rise to the era of Society 5.0, which emphasizes the integration of human life with artificial intelligence technology, including business processes. Auditors, as one of the independent professions with a crucial role in maintaining the balance of business processes by ensuring transparency and compliance with agreed-upon procedures, must understand the Society 5.0 era. This understanding can be translated into the form of competency standards, which are the skills and abilities that auditors must possess to fulfill their duties and responsibilities inherent to their profession. The aim of this research is to identify the challenges faced by auditors in the Society 5.0 era and how to adapt the competency standards that need to be met. The research method used is qualitative with a scoping review approach and content analysis techniques in descriptive data. The research results show that the challenges for auditors in the Society 5.0 era include intense competition with artificial intelligence, which can replace audit functions. Therefore, auditor competency standards need to be enhanced in terms of mastering these technological systems to ensure effective control. Recommendations for future research could involve different methods and specify certain types of audits.
Pengaruh Expenses retrenchment, Free Assets, dan assets Retrenchment Terhadap Corporate Turnaround Gustina, Azira Annisa Nelya; Ratih Kusumastuti; Fitrini Mansur
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.v8i1.1894

Abstract

This research examines the corporate turnaround that occurs in tourism, restaurant and hotel companies that are facing financial distress which are listed on the Indonesian stock exchange for the 2020-2022 period. This study aims to prove that expenses retrenchment, free assets, and assets retrenchment affect the success of a corporate turnaround. The entire sample used in this study was 60 samples after going through a purposive sampling sample selection process. Descriptive analysis and logistic regression analysis are the methods used in this study. The final results obtained from this research are that there is no effect of Expense Retrenchment and Free Assets on Corporate Turnaround and the effect of Asset Retrenchment on Corporate Turnaround.
Mendeteksi Faktor-faktor Pressure Terhadap Kecurangan Laporan Keuangan Menggunakan Artificial Neural Network Chalissa, Andrea Titania; Suryani , Elly
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.v8i1.1895

Abstract

Fraudulent financial statements are the result of misstatements resulting from intentional acts or omissions, which could materially mislead readers of the financial statements. The focus in this research is to determine the most important pressure factors in detecting fraudulent financial statements. Pressure is one of the fraud risk factors in the fraud triangle. Pressure is a condition felt by management due to incentives to commit fraud, consisting of: financial stability by proxy (GPM, ACHANGE, SCHANGE, CATA, SALAR, SALTA, INVSAL), external pressure (LEV, FINANCE, FREEC), personal financial need (OSHIP), and financial target (ROA). Data collection method using secondary data on the manufacturing sector firms that are publicly listed on the Indonesia Stock Exchange in 2017-2021. The research method used is quantitative and the sampling method uses a purposive sampling technique, obtained 137 sample companies with 685 total data observed. Data were analyzed using an Artificial Neural Network. The findings indicated that the gross profit margin (GPM), cash flow from operating to total assets (CATA), demand for financing (FINANCE), leverage (LEV) and return on total assets (ROA) is the most important proxy in detecting fraudulent financial statement, while other proxies are not too important in detecting fraudulent financial statements.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen terhadap Financial Distress dengan Leverage sebagai Variabel Moderasi Nugraha, I Nengah Adi; Wirajaya, I Gde Ary
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.v8i1.1898

Abstract

Financial distress conditions have a bad impact on a company, where companies experiencing financial distress conditions can lose the trust of parties who have a relationship with the company. This study aims to analyze and describe the effect of institutional ownership, managerial ownership and independent commissioners on financial distress with leverage as a moderating variable. The population of this study consisted of 86 property and real estate companies for the period 2018-2021 listed on the Indonesia Stock Exchange (IDX). The collection method used was purposive sampling, and 40 company samples were selected. The data analysis technique applied in this study is multiple linear regression analysis and Moderating Regression Analysis (MRA) using IBM SPSS. The results of hypothesis testing show that institutional ownership has a positive effect on financial distress, while managerial ownership and independent commissioners have a negative effect on financial distress. The results of the moderation test in this study indicate that leverage is unable to moderate the effect of institutional ownership, managerial ownership and independent commissioners on financial distress.
Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan Dwianto, Agus; Puspitasari, Diana; Setiawati, Erma
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.v8i1.1899

Abstract

Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.
Pengaruh Employee Stock Ownership Program (ESOP), Ukuran Perusahaan, dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022: Pada Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022 Suherman, Arya Thresna Hermawan; Khairunnisa, Khairunnisa
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.v8i1.1900

Abstract

Financial performance refers to the effectiveness of capital utilization and operational efficiency of a company. The fluctuation of a company's revenue and profits will impact its financial performance. However, an increase in revenue doesn't necessarily guarantee a rise in profits. Maintaining a strong financial performance is crucial for a company, as it acts as an attraction for potential investors to invest in the company. This research aims to examine the influence of an employee stock ownership program (ESOP), company size, and capital structure on the financial performance of the company. The research employs a quantitative methodology. Data for the research is obtained from secondary sources, primarily financial reports. The target population consists of non-financial companies listed on the Indonesia Stock Exchange. Data is processed through purposive sampling. The sample size includes 13 companies within the period of 2017-2022, resulting in a total of 78 observations. The research findings indicate that company size and capital structure have a positive impact on the financial performance of the company. Conversely, the employee stock ownership program (ESOP) does not show a significant influence on the company's financial performance.
Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Pengelolaan Keuangan UMKM Di Kecamatan Kisaran Barat Kabupaten Asahan Munthay, Salik Farhan; Sembiring, Masta
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.v8i1.1902

Abstract

Financial Literacy is a person's understanding or ability to measure financial concepts and have the ability to manage finances well. Financial literacy is very important for MSMEs in managing their business finances. Financial inclusion is the availability of access to various institutions, products and financial services according to the needs and capabilities of the community in order to improve people's welfare. This study aims to examine and analyze the effect of financial literacy and financial inclusion on MSME financial management in Kisaran Barat District. This type of research is quantitative research. The total population in this study was 390 MSME actors and the sample in this study were 80 MSME actors in Kisaran Barat District. Data collection techniques in this study were interviews and questionnaires. The data analysis method uses multiple linear regression analysis. The research results show that financial literacy and financial inclusion partially and simultaneously influence financial management.
Tantangan Pajak Karbon Sebagai Alternatif Kebijakan Transisi Energi Bersih di Indonesia Studi Kasus Industri Otomotif Wibisono, Adrian Harry; Soepriyanto, Gatot
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.v8i1.1907

Abstract

Climate is the average weather where weather is the state of the atmosphere at a given point in time. Climate is defined as the average size and variability of relevant magnitudes of certain variables. Concrete activities in climate change mitigation are reducing and/or preventing greenhouse gas emissions released as a result of human activities. Various activities can be classified as climate change mitigation, including switching to public modes of transportation, using clean renewable energy, Carbon taxes are economically significant for reducing carbon emissions, Carbon Pricing can be used as a tool to determine the external cost of greenhouse gas (GHG) emissions. This study uses signaling theory which was first introduced by Spence in his research entitled job market signaling. The method used by researchers in qualitative descriptive writing with a literature review, the results of the study concluded that France, Sweden, Japan have succeeded in implementing taxes. Even though at the beginning of its implementation there were many objections from various parties and now it has succeeded in having a positive impact on the country's economy, while Indonesia will start implementing a carbon tax from April 2022 on the Coal-Fired Power Plant sector, the carbon tax rate applied is the same as the carbon price. on the carbon market but not less than IDR 30 per kilogram of CO? equivalent.
Analisis Kesiapan Penggunaan Digital Finance pada UMKM di Kota Palopo Perspektif I-TOE Model Supri, Zikra; Dewintari, Putri; Nadia; Risdayanti
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.v8i1.1912

Abstract

Digital finance can help improve the effectiveness and efficiency of business processes and operations, especially Micro, Small and Medium Enterprises ( SMEs ). Productive SMEs are one of the main keys in driving the acceleration of national economic recovery. The Financial Services Authority (OJK) also explained the importance of Digital finance's contribution in supporting the achievement of Sustainable Development Goals (SDGs). The urgency of the research is related to the use of digital finance which is still not massive among SMEs in Palopo City, one of which is caused by the readiness of SMEs in using digital finance. This study aims to determine the readiness of SMEs in using digital finance. The research method uses a quantitative approach based on the Individual - Technology Organization Environment (I-TOE) model by involving SMEs in Palopo City as respondents. The population is SMEs who live in Palopo city, and the sampling technique uses simple random sampling. Data collection is done through surveys / questionnaires both manually and online. The data analysis technique in this study used multiple linear regression. The results showed that partially the technology and environmental variables had a positive effect on the readiness of SMEs to use digital finance. as well as for individual and organizational variables showed results that had no effect. Meanwhile, the results of the simultaneous test can explain that the Independent variables (Environment, Organization, Individual and Technology) affect the readiness to use digital finance variable.

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