cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Khoiruddin Harahap
Contact Email
owner@polgan.ac.id
Phone
+6282251583783
Journal Mail Official
owner@polgan.ac.id
Editorial Address
Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
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 70 Documents
 1   2   3   4   5 
Search results for , issue "Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023" : 70 Documents clear
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Zulia Hanum; Jihan Faradila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1114

Abstract

Fenomena penyajian laporan keuangan terkait tanggung jawab sosial perusahaan makanan dan minuman pada Bursa Efek Indonesia mengalami kenaikan namun perusahaan makanan dan minuman tersebut masih melakukan penghindaran pajak. Pada tahun 2015-2019 beberapa perusahaan makanan dan minuman menunjukan bahwa meningkatnya tanggung jawab sosial perusahaan terhadap masyarakat tidak menjamin perusahaan untuk berhenti melakukan penghindaran terhadap pajaknya begitpula sebaliknya. Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap agresivitas pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2019. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 11 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 55 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, analisis regresi linier sederhana dan uji hipotesis dengan alat bantu software SPSS 26. Dalam statistic desktiptif nilai minimum corporate social responsibility sebesar 0,050 dan nilai maksimumnya sebesar 0,350 sedangkan nilai minimum agresivitas pajak sebesar 0,185 dan nilai maksimumnya sebesar 0,349. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh terhadap agresivitas pajak.
Faktor yang Mempengaruhi Keputusan Keuangan Masa Depan Abdul Holik; Ahmad Kafrawi Mahmud
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1159

Abstract

This research tries to find factors influencing financial decision in the future. There are three variables we use here: financial decision in the future, saving decisions and trust in banking institutions. The research was conducted by involving as many 200 respondents—teachers in High School—in the Makassar City. The method to analyze is Multivariate Regression that can find impact of independent variables on dependent variable. The results of study prove that the variable of current saving decision has a significant positive impact on the variable of future financial decisions. Likewise, the variable of trust in banking institution also proves a significant positive result. From these findings, it is understood that when people have better and stronger desire to save, they tend to allocate money for the future. Also when people have trust in banking institutions, they will manage money wisely for the future. We conclude that people who like to save and believe in banking institutions will easily make financial planning due to uncertainties that they must face in the future.
Pengaruh Budgetary Slack Terhadap Budget Participation dengan Dimoderasi Information Asymetry dan Budget Emphasis Ardiani Ika Sulistyawati; Yulianti Yulianti; Edy Mulyantomo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1173

Abstract

This study aims to analyze the effect of budgetary participation on budgetary slack by moderating information asymmetry and budget emphasis. The existence of a research gap is the basis for conducting this research. This research is categorized as a survey research, where the research instrument is a questionnaire. The population in this study were structural officials in the SKPD of the 24 Kendal City Offices. The subjects in this study were the head of the department, the secretary, the head of the finance sub-section, the head of the planning sub-section, and staff at the Kendal Regency Government. The sampling technique used the census method where all employees of the finance department at the Kendal City SKPD had the same opportunity to become respondents in this study. The results of the study indicate that budgetary participation has an influence on Budgetary Slack. This study also proves empirically that information asymmetry and budget emphasis are able to moderate the effect of budget participation on budgetary slack.
Analisis Best Practice Kebijakan Carbon Tax Dalam Mengatasi Eksternalitas Negatif Emisi Karbon Di Indonesia Aranta Prista Dilasari; Heti Nur Ani; Rahma Jariatul Hajah Rizka
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1182

Abstract

The purpose of this study is to analyze the design of the carbon tax policy that will be applied in Indonesia, as well as to analyze and provide an overview of the best practice of implementing carbon tax in Indonesia. The analysis used is based on existing field facts and confirmed by existing theories and regulations. The data analysis method used in this study is descriptive or comparative analysis with a practical approach methodology, namely comparing carbon tax policies in several countries to be used as a reference in making the ideal carbon tax formulation and the mechanism for implementing carbon tax in Indonesia. The results of this study indicate that the application of CO2 tax is basically suitable to be applied in Indonesia. The first reason refers to the study of the International Monetary Fund (IMF) and OECD, carbon tax can be one of the policy options available as a revenue stream because the pandemic puts pressure on tax revenues. Second, the CO2 tax is directed to climate protection and becomes an environmental protection tool. His methods of reducing negative externalities are in line with the principles of sustainable development. Third, many countries have introduced carbon taxes, including countries in Europe and others. However, the implementation of the carbon tax has not been implemented in Indonesia, this can be seen from the negative impacts of the implementation of the carbon tax. In addition, the results of the analysis show that gross domestic product (GDP), real consumption, and employment (employment) are predicted to be lower, if the policy is implemented without any follow-up actions taken, this will certainly cause negative pressure on all macro variables economy.
Analysis of Company Performance Assessment Using the Balanced Scorecard Ogi Maulana Firli; Pratami Wulan Tresna; Tetty Herawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1205

Abstract

Performance is a description of the level of achievement of the implementation of a policy in realizing the goals, objectives, mission and vision of the organization contained in the work plan of an organization. Performance measurement is the periodic determination of the operational effectiveness of an organization, part of the organization and its personnel, based on predetermined goals, standards and criteria. Balanced Scorecard is an alternative method used by companies to manage company performance more comprehensively, not only limited to financial performance, but extends to non-financial performance, such as customer perspective, internal business processes, and learning and growth. This study aims to identify the company's performance appraisal with a balanced scorecard whose data were obtained from related journals in 1999–2022. The population in this study is an article on the company's performance appraisal with a balanced scorecard in the years 1099-2022 which was published on Scopus. Based on the Inclusion and Exclusion Criteria, the number of samples in this study was 18 articles. The method used in this study is a systematic mapping study (SMS). SMS is rooted in the study literature review (SLR). The SLR method is used to identify, review, evaluate, and interpret all available research with topic areas of interest to phenomena, with specific relevant research questions. With the use of the SLR method, a systematic review and identification of journals can be carried out, which in each process follows the steps or protocols that have been set. The results show that from 18 research articles that have been systematically mapped, researchers classify articles based on the research method approach with the topics discussed, namely: Balanced Scorecard with a research focus Balanced Scorecard is used to get a complete understanding of company performance (in terms of financial perspective, customer perspective, internal business processes, learning and growth) with its competitors. While the dominant method used in research on corporate performance appraisal with the balanced scorecard is the qualitative method.
Pengaruh Tekanan Pemegang Saham dan Umur Perusahaan terhadap Kualitas Sustainability Report Willy Sri Yuliandhari; Ardan Gani Asalam; Muhammad Visar Sinatrya
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1207

Abstract

Sustainability report is a report submitted to the company's stakeholders to report the impact of company's activities on environment, social, and economy. Companies are expected to submit quality information to demonstrate corporate responsibility and can be used as a consideration in making decisions. However, there are still many companies that have not submitted a good and quality information in sustainability report. This study aims to determine the effect of shareholder pressure and company age on sustainability report quality. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling technique. Based on the sampling technique and criteria, 11 companies were obtained with an observation period of three years, so the total observations are 33 samples. This study uses descriptive statistical analysis methods and panel data regression models using Eviews 12 SV software. The results of this study indicates that the age of the company has a significant positive effect on sustainability report quality. Meanwhile, shareholders pressure do not affect the sustainability report quality. Based on the results of this study, the company is expected to improve the quality of the sustainability report in accordance with the GRI Standards and investors are expected to make the sustainability report as one of the considerations in investing. Future researchers are expected to use other independent variables or use different proxies for the variables and are also expected to choose a different research object.
Pengujian Niat Mahasiswa Untuk Mengikuti Ujian Sertifikasi Keahlian Akuntansi Dasar (USKAD) Yanto Darmawan; Rahimah Rahimah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1212

Abstract

The purpose of this research is analyzing factor that influence the intention of diploma degree student in accounting to take uskad exam. Three construct of theory planned behavior ( attitude toward behaviour, subjective Norm and perceived behavioural controll) were used as basic model for this research. Data were taken by using questioners from 199 student of politeknik YKPN Yogyakarta and then analyzed by structtural quation modeling - partial least square using smart PLS 4.0. The result of the analysis concludes that three construct of theory of planned behavior positively influence the student's invention to take uskad exam.
Faktor-Faktor yang Mempengaruhi Agresivitas Pajak dengan Dimoderasi oleh Ukuran Perusahaan Angelica Vidda Andariesta; Trisni Suryarini
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1213

Abstract

The highest tax revenue comes from income tax. The higher the taxable income of a company, it will affect the greater the cost of debt tax a company. It encourages companies to perform aggressive tax action. This study is conducted to test the audit committe independence, institutional ownership, corporate social responsibility, and leverage on tax aggressiveness moderated by firm size. The company's food and beverage subsector manufacturing listed in the Indonesian Stock Exchange for 2018-2021 and 32 served as a population for the study. The sample was taken using an purposive sampling technique which resulted in 63 units of analysis from 18 company's food and beverage subsector manufacturing. The data analyst technique used moderated regression analysis with IBM SPSS software version 25. The research result show that the corporate social responsibility has a negative effect on tax aggressiveness, while the audit committee independence, institutional ownership, and leverage do not affect on tax aggressiveness. Firm size has been proven to moderate the effect of corporate social responsibility on tax aggressiveness, but firm size can not moderate the effect of audit committee independence, institutional ownership, and leverage on tax aggressiveness. There are 7 companies that do not comply with OJK Regulation No. 55/PJOK.04/2015 concerning the formation and implementation guidelines of the audit committee so that the 7 companies are expecteded to be able to comply with the applicable regulations.
PENGARUH DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Jeni Irnawati; Hadijah Febriana; Deni Yuli Asmita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1216

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) and Growth Opportunity to Firm Value either partially or simultaneously. The method used in this study is a quantitative method by taking data from the Financial Statements. Data analysis used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, correlation coefficient test and coefficient of determination. The results showed that there was a significant effect between the Debt to Equity Ratio on the Firm Value (PBV). As evidenced by the tcount values of 3.112 > ttable and 1.89458, the debt to equity ratio had a significant effect on firm value. Growth opportunities have a significant effect on firm with tcount 2.433 > ttable 1.89458.  
Corporate Social Responsibility Dan Risiko Investasi Terhadap Reputasi Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Leni Agustina; Eka Nurmalasari; Widia Astuty
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1218

Abstract

Reputasi perusahaan menunjukkan bahwa Informasi keuangan dan non keuangan memainkan peranan yang penting dalam membangun reputasi perusahaan. Reputasi perusahaan pada gilirannya akan mempengaruhi investor individu untuk membeli atau menjual saham suatu perusahaan. Reputasi perusahaan mempengaruhi pengambilan keputusan investor karena sebagian besar investor beranggapan bahwa peluang investasi yang baik berasal dari perusahaan terkenal. Faktor lain yang mempengaruhi reputasi perusahaan ialah pengungkapan Corporate Social Rensponsibility. Corporate Social Rensponsibility merupakan salah satu hal yang sangat berperan untuk membangun citra dan reputasi yang baik. Corporate Social Responsibility (CSR) muncul karena adanya kepedulian perusahaan terhadap lingkungan dan sosialnya, sebagai akibat dari explorasi yang dilakukan perusahaan untuk meningkatkan produksinya dalam hal ini terkait dengan polusi yang ditimbulkan dari bahan bakar yang digunakan oleh perusahaan transportasi. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility dan risiko investasi terhadap reputasi perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan subsector transportasi di Bursa Efek Indonesia. Teknik pengambilan sampel dengan purposive sampling didapatkan sampel sebanyak 32 perusahaan dengan tahun pengamatan dimulai dari 2018-2020 sehingga diperoleh 96 sampel. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis jalur berupa uji statistic deskriptif, uji autokorelasi, uji korelasi antar variabel, dan uji koefisien jalur dengan alat bantu Statistical Program for Social Science diperkuat dengan uji sobel. Risiko investasi tidak berpengaruh terhadap profitabilitas. Kata kunci : Corporate Social Responsibility;investor;profitabilitas; Reputasi perusahaan; risiko investasi

Page 1 of 7 | Total Record : 70

 1   2   3   4   5 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023 Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 Vol. 5 No. 1 (2021): Article Research Februari 2021 Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 Vol. 4 No. 2 (2020): Article Research Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 Vol. 1 No. 2 (2017): Owner Volume 1 Nomor 2 Agustus 2017 Vol. 1 No. 1 (2017): Owner Volume 1 Nomor 1 Februari 2017 More Issue