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[Use of Profit and Cash Flows in Predicting Financial Distress Food and Beverage Companies ]]>
<![CDATA[Dian Efriyenty]]>;
<![CDATA[Neni Marlina Br Purba]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.544
<![CDATA[In recent years there have been several companies experiencing financial difficulties. If the state of a company continues to experience financial difficulties, the company can go bankrupt if it does not immediately find a solution. Several companies have experienced unstable profits in the last 3 years. Even a very insignificant increase in profit. There can even be a drastic drop in profits for food and beverage companies. Ultra Milk Company also experienced a drastic decline in profits until 2019 to 1,030,191. And the purpose of this study is to see the profit and increase in cash have an impact on financial difficulties. This research is for purposeful sampling of 10 companies for data from the last 5 years. Testing of this research from testing alone and simultaneously. The data collected was then analyzed by quantitative methods. The results of the study of earnings testing have an effect on financial difficulties, while cash flows have an effect on financial difficulties. However, to be tested simultaneously, namely profit and increase in cash flow, it has an impact on financial difficulties. The result of this financial difficulty can trigger the company to go bankrupt. So that bankruptcy greatly triggers a decrease in the level of business profits.]]>
<![CDATA[Pengaruh Akuntabilitas Auditor, Independensi Auditor, Dan Profesionalisme Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Lailatus Sangadah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.636
<![CDATA[This study aims to examine the effect of auditor accountability, auditor independence, and profesionalisme on audit quality. This research is a quantitative research using primary data questionnaire.The participants of this study were auditors who worked at the Yogyakarta Public Accounting firm. The sampling technique in this study used convenience sampling. The analytical method to test the data i this study used multiple regression analysis using SPSS 20 software.The result of this study indicate that auditor accountability, auditor independence and profesionalism have a significant effect on audit quality.]]>
<![CDATA[Sikap Penghindaran Pajak, Strategi Pendanaan dan Manajemen Laba Perusahaan ]]>
<![CDATA[Ferry Irawan]]>;
<![CDATA[Febriansyah Utama Putra]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.654
<![CDATA[Companies need to manage their financial performance well. Companies tneed also to establishe their funding strategies for daily activities. This quantitative research aims to investigate the relationship among tax avoidance, funding strategy and earnings management. We use 56-listed companies from 2013 to 2016. The samples are obtained throughout purposive sampling method. There are several important findings. First, tax avoidance action decrease the amount of profits. Second, the increase in retained earnings will not promote the earnings management. Third, The increasing of equity-funding will cause managers to improve the amount of profits. Fourth, both Short-term liabilites and long-term liabilities will increase the earnings management.]]>
<![CDATA[Pengaruh Laverage, Profitabilitas, Ukuran Perusahaan Dan Tingkat Inflasi Terhadap Pertumbuhan Laba ]]>
<![CDATA[Tien Kartika Kumala Dewi]]>;
<![CDATA[Kartika Hendra Titisari]]>;
<![CDATA[Purnama Siddi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.669
<![CDATA[The objective of this study was to determine whether there is an effect or influence between leverage as an indicator of Debt to Equity Ratio (DER) variable, profitability as an indicator of Return On Equity (ROE) variable, company size estimatet by total assets and inflation rate on profit growth. in companies operating in the consumer goods industry sector and listed on the 2017-2019 list of the Indonesia Stock Exchange. With a sample of 40 companies from the entire population used in this study, there are 52 companies are active in the consumer goods industry sector and have been listed on the Indonesia Stock Exchange for the period 2017-2019. Then the approach used in this study is a quantitative approach with multiple linear regression analysis techniques that can show that a part of the leverage variable affects earnings growth with a significance value of 0.000 <0.05. The profitability variable has an effect on profit growth with a significance value of 0.000 <0.05. The inflation rate variable has an effect on profit growth with a significance value of 0.044 <0.05. While the size of the company has no effect on profit growth because the significance value is 0.132 > 0.05. Simultaneously, the variables of leverage, profitability, firm size and inflation rate affect profit growth with a significance-values-of 0.000 <0.05.]]>
<![CDATA[Peran Tata Kelola Perusahaan Dalam Respon Investor Atas Penerapan Nilai Wajar Properti Investasi Dan Aset Tetap di Indonesia ]]>
<![CDATA[Much. Rizal P. Geno]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.671
<![CDATA[Investors consider the good firm value of the company in the hope of providing additional wealth in the future. Company information announced to the public provides a signal for investors regarding company policies. Fair value accounting provides more timely and transparent information to investors to assess the financial position and the entity performance if it refers to the prevailing values. This study examines the association of applying fair value to investment properties and fixed assets with firm value. This research method employs a quantitative approach. In addition, this study examines the role of corporate governance in the relationship between the application of the fair value of investment properties and fixed assets with firm value. The research data sources from the financial statements of property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) are from www.idx.co.id. Moreover, stock price information is sourced from www.finance.yahoo.com from 2016 to 2019. Based on purposive sampling, the total sample of this study amounted to 52 observations. This study indicates that the implementation of fair value to investment properties is positively associated with firm value, while the application of fair value to fixed assets is negatively associated with firm value. Meanwhile, corporate governance cannot moderate the positive effect of implementing the fair value of investment properties and fixed assets with firm value. This research indicates that the Financial Services Authority needs to improve its corporate governance policies and monitor the implementation of corporate governance applied to companies listed on the IDX.]]>
<![CDATA[Pengaruh Kepemilikan Mangerial , Debt To Equity Ratio,Kepemilikan Institusioanal Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan ]]>
<![CDATA[Silvia Dela Agusta]]>;
<![CDATA[Siti Nurlaela]]>;
<![CDATA[Purnama Siddi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.673
<![CDATA[The purpose of this study was to analyze KM, DER, KI, firm size and the effect of firm or organizational size on industrial business performance. The sample for this survey includes 26 businesses with a business population of 14 companies. Sampling by purposive sampling. The conclusion of the survey shows that management ratios and firm size have an influence on organizational performance. On the other hand, the amount of the company's debt has no effect on the company's performance. The results of the study indicate that manager ownership has a positive effect on company performance. This means that companies in the manufacturing sector increase manager ownership to improve business performance. DER has a negative and significant effect on company performance. Indeed, this company does not rely on loan funds or loan funds to fulfill its financial integrity because the company often uses internal capital rather than external capital, thus the size of the company's obligations does not affect the size of the business achieved by the company. KI has a negative and significant effect on company performance. Indeed, the size of the shares owned by an organization does not necessarily affect the high and low performance of a company. While the size of the company has an effect on company performance, meaning that the higher the total assets, the lower the financial performance.]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur ]]>
<![CDATA[Aprilia Endah Setyo Widodo]]>;
<![CDATA[Suhendro Suhendro]]>;
<![CDATA[Purnama Siddi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.675
<![CDATA[This study aims to examine and analyze whether there is an effect of financial ratios on stock prices in manufacturing companies. The sample for this survey consists of 30 manufacturing companies with a population of 120 companies. Sampling with a targeted sampling process. The target of this survey is Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2020. The data analysis method used is multiple linear regression analysis which is then processed using SPSS 21 software. The survey results show that the proportion of the Debt to Asset Ratio (DAR) variable has an effect on stock prices with a significance value of 0.000 <0.05. The variable Debt to Equity Ratio (DER) has an effect on stock prices with a significance value of 0.004 <0.05. On the other hand, the Return On Equity (ROE) variable has no effect on stock prices with a significance value of 0.559 > 0.05. The Earning Per Share (EPS) variable has no effect on stock prices with a significance value of 0.651 > 0.05. So for the conclusion of this study resulted that the variables Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) affect stock prices. Meanwhile, the Return On Equity (ROE) and Earning Per Share (EPS) variables have no effect on stock prices.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi: (Studi di Kantor Pelayanan Pajak Pratama Surakarta) ]]>
<![CDATA[Arif Sulistyo Wibowo]]>;
<![CDATA[Siti Nurlaela]]>;
<![CDATA[Yuli Chomsatu]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.681
<![CDATA[The purpose of this study was to determine the effect of tax awareness, tax sanctions, quality of tax services, tax socialization, tax knowledge and tax incentives on individual taxpayer compliance at KPP Pratama Surakarta. The population in this study were 81,001 individual taxpayers registered at the KPP Pratama Surakarta. Sampling using incidental sampling method as many as 100 respondents. Source of data is primary data through questionnaires. The data analysis technique used in this study used multiple linear regression analysis. The results of this study indicate that the quality of tax services and knowledge of taxation affect individual taxpayer compliance. Meanwhile, tax awareness, tax sanctions, tax socialization, and tax incentives have no effect on individual taxpayer compliance.]]>
<![CDATA[Pengaruh Corporate Social Responsibility, Leverage, dan Woman On Board Terhadap Firm Value ]]>
<![CDATA[Alien Puspitasari]]>;
<![CDATA[Ceacilia Srimindarti]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.690
<![CDATA[Firm value (company value) is the value owned by a company company, whether it gets local or foreign capital obtained based on several important things that can build the company from the beginning until now. This preparation has the aim of testing and analyzing the effect of corporate social responsibility, leverage, and woman on board on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the last three periods, 2018-2020, with a population of 536 company. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 258 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that corporate social responsibility (CSR) and woman on board (WoB) have a negative effect on firm value. Meanwhile, leverage (DER) has a significant effect in a positive direction on firm value. Keywords:corporate social responsibility; leverage; woman on board; firm value]]>
<![CDATA[Pengaruh Debt Tax Shield dan Efektif Tax Rate Terhadap Struktur Modal Pada Perusahaan Advertising Printing Media ]]>
<![CDATA[Haervi Yunira]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.534
<![CDATA[Capital structure is the ratio between debt and equity. Capital structure is useful for measuring the proportion of debt and equity used as a source of company funding. This study aims to examine the Debt tax shield, and the Effective Tax Rate on the capital structure of Advertising Printing Media companies listed on the Indonesia Stock Exchange. The research approach used in this research is associative. The sample used by purposive sampling is 12 companies for the years 2016-2019. Data analysis techniques used are descriptive statistics, multiple linear regression test panel data model, hypothesis testing (t-test and F-test) and the coefficient of determination test. The results of this study indicate that partially the size of the debt tax shield has an effect on the capital structure and the effective tax rate has no effect on the capital structure. Then Debt tax share and Effective tax rate simultaneously affect the capital structure. Thus, decision makers can use these ratios as a tool of consideration in making policies in the corporate tax system.]]>
