Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2030

Diestri Margaret Rantung, Susanto Salim

{"title":"Pengaruh Pengungkapan Modal Intelektual, Asimetri Informasi, dan Profitabilitas Terhadap Manajemen Laba Riil","authors":"Diestri Margaret Rantung, Susanto Salim","doi":"10.33395/owner.v8i2.2030","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2030","url":null,"abstract":"The purpose of this study was to examine the effect of intellectual capital disclosure using Intellectus Model, information asymmetry, and profitability through the ratio of ROA (Return on Assets) on real earnings management in primary consumer goods companies that listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. This research is a quantitative study which using secondary data that were obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial report. The sample selection used is purposive sampling method in order to obtain 25 companies. The criteria used in this study were as follows: sample selection criteria and for companies that have been registered since 2014, not classified as primary consumer goods or agricultural food product industry, and have complete financial report data from 2015-2019. The analysis technique used is Multiple Linear Regression (MLR) through the Statistical Package for the Science 25 (SPSS 25) program with data tabulated using Microsoft Excel. The results of this study indicate that: intellectual capital disclosure using Intellectus Model has no effect on real earnings management, information asymmetry has a positive effect on real earnings management, while profitability through the ratio of ROA have no effect on real earnings management.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"33 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Faktor-Faktor Pertumbuhan Laba pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia 印尼证券交易所制造业上市公司盈利增长的因素

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1999

Abdillah Arif Nasution

{"title":"Faktor-Faktor Pertumbuhan Laba pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia","authors":"Abdillah Arif Nasution","doi":"10.33395/owner.v8i2.1999","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1999","url":null,"abstract":"The purpose of this study is to identify the variables that affect profit growth. Secondary data is the sort of data employed in this associative research method. Purposive sampling was utilized to choose the sample from the population of 67 manufacturing businesses that were listed on the Indonesia Stock Exchange for the years 2017 through 2021. Multiple linear regression on panel data and descriptive statistical analysis are the methods utilized for data analysis. The research's findings indicate that the current ratio and inventory turnover have a negative and insignificant impact on profit growth, while the total asset turnover has positive and significant effects on profit growth, and debt to equity ratio has negative and significant effects on profit growth. As both excellent and bad profit growth will directly affect a company's financial condition, it is envisaged that determining profit growth will be a key concern for any business. The consequences of inaccurately estimating profit growth will be extensive. Given that these factors have been shown to have an impact on the company's profit growth, management should pay close attention to the factors that affect profit growth, particularly determining total asset turnover,and debt to equity ratio, so that the company can determine the best possible profit growth.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"10 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Evaluasi Pengungkapan Laporan Keberlanjutan Berdasarkan GRI Framework Pada PT. Bank Syariah Indonesia 基于全球报告倡议组织（GRI）框架的印尼伊斯兰银行可持续发展报告披露评估

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2059

Bella Amelia Chandra, E. R. Shauki

{"title":"Evaluasi Pengungkapan Laporan Keberlanjutan Berdasarkan GRI Framework Pada PT. Bank Syariah Indonesia","authors":"Bella Amelia Chandra, E. R. Shauki","doi":"10.33395/owner.v8i2.2059","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2059","url":null,"abstract":"Penelitian ini bertujuan untuk menilai sejauh mana Bank Syariah Indonesia (BSI) yang merupakan hasil penggabungan Bank Himbara Syariah, terhadap strategi pelaporan keberlanjutannya dalam memperoleh legitimasi dari stakeholder. Investigasi sebelumnya menunjukkan bahwa tingkat pengungkapan laporan keberlanjutan bank Himbara yang berbasis GRI relatif rendah. Dikhawatirkan BSI mengadopsi pengungkapan yang serupa seperti Bank Himbara. Strategi penelitian ini mengadopsi single phenomenon case study dengan pendekatan multiple unit analysis yakni Bank Negara Indonesia Syariah (BNIs), Bank Rakyat Indonesia Syariah (BRIs), Bank Mandiri Syariah, dan Bank Syariah Indonesia (BSI). Penelitian ini menggunakan metodologi kualitatif deskriptif dengan sumber data metodologi sekunder melalui laporan keberlanjutan. Hasil temuan diperoleh dengan menggunakan aplikasi software NVivo14 dan dianalisis menggunakan analisis konten, analisis tematik, dan analisis konstan komparatif untuk menghasilkan pola dan kesimpulan mengenai strategi BSI dalam melaporkan keberlanjutannya terkait merger bank Himbara dengan menggunakan rerangka teori legitimasi. Hasil penelitian menemukan bahwa Bank BSI menerapkan strategi gaining untuk memperkuat posisi di pasar perbankan syariah dan maintaining legitimasi yang diperoleh dari masa lampau (protect past accomplishment) dalam pelaporan keberlanjutan. Hasil ini sejalan dengan teori legitimasi Suchman (1995). Selain upaya gaining, upaya maintaining legitimasi BSI juga terlihat dalam peningkatan jumlah pelaporan keberlanjutan. Namun, pertambahan tersebut tidak signifikan karena terdapat beberapa indikator GRI yang baru efektif diberlakukan pada pelaporan keberlanjutan tahun 2021. Sebagian besar pengungkapan indikator GRI merupakan kontinuitas dari Bank Himbara Syariah sebelum merger.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"30 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Penyajian dan Pengungkapan Aset Bersejarah (Studi Kasus Pada Museum Negeri Siwalima Provinsi Maluku) 历史资产的展示与披露分析（马鲁古省西瓦利马国立博物馆案例研究）

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1911

Jossep Titirloloby, T. O. Lenggono, Paskanova Christi Gainau

引用次数: 0

Pengaruh Tingkat Kesehatan Bank Terhadap Firm Value Dengan CSR Expenditure Sebagai Variabel Moderasi 以企业社会责任支出为调节变量，银行健康水平对企业价值的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2063

Abdillah Bijak, Roebiandini Soemantri, Syaiful Rahman Soenaria

{"title":"Pengaruh Tingkat Kesehatan Bank Terhadap Firm Value Dengan CSR Expenditure Sebagai Variabel Moderasi","authors":"Abdillah Bijak, Roebiandini Soemantri, Syaiful Rahman Soenaria","doi":"10.33395/owner.v8i2.2063","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2063","url":null,"abstract":"This research investigates the influence of various financial variables on Bank Health Level on Company Value (PBV) with CSR Expenditure as a moderating variable in the context of the banking industry in Indonesia. The research method used in this research is descriptive and verification research, while the sampling technique used is non-probability sampling with a purposive sampling method, the sample for this research is 26 companies. This research identifies Non-Performing Loans (NPL) and Return on Assets (ROA) as factors that influence Price to Book Value (PBV). Then CSR Expenditure can moderate the Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), and Good Corporate Government (GCG) variables on price-to-book value (PBV). Simultaneously, the results of the F test show that collectively these variables have a significant effect on Price to Book Value (PBV), and CSR Expenditure is an important factor that contributes positively to Price to Book Value (PBV), which can be concluded that CSR policy is very capable strengthening company performance in increasing stakeholder perception and trust which is reflected in increasing company value.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"107 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Faktor – Faktor Yang Mempengaruhi Persepsi Terhadap Kepatuhan Wajib Pajak 影响纳税人遵纪守法观念的因素

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2006

H. Herlina, Rio Johan Putra

引用次数: 0

Pengaruh Persepsi Pelaku Usaha Mikro Kecil dan Menengah Tentang Penyusunan Laporan Keuangan UMKM Berdasarkan SAK – EMKM Terhadap Penggunaan Informasi akuntansi perpajakan (Studi Kasus Pelaku UMKM di Desa Perkebunan Ramunia) 中小微企业行为者对基于 SAK - EMKM 的中小微企业财务报表编制的看法对税务会计信息使用的影响（拉穆尼亚种植园村中小微企业行为者案例研究）

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2072

Wan Hafizah Ainun Syah Putri, Hafsah Hafsah

{"title":"Pengaruh Persepsi Pelaku Usaha Mikro Kecil dan Menengah Tentang Penyusunan Laporan Keuangan UMKM Berdasarkan SAK – EMKM Terhadap Penggunaan Informasi akuntansi perpajakan (Studi Kasus Pelaku UMKM di Desa Perkebunan Ramunia)","authors":"Wan Hafizah Ainun Syah Putri, Hafsah Hafsah","doi":"10.33395/owner.v8i2.2072","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2072","url":null,"abstract":"The purpose of this research is to determine whether the Perception of Micro, Small, and Medium Enterprises (MSMEs) Regarding the Preparation of Financial Statements for MSMEs Based on SAK-EMKM Has an Influence on the Use of Tax Accounting Information. The research approach used by the researcher is associative quantitative research. The population in this study consists of 100 Micro, Small, and Medium Enterprise operators in the Ramunia Plantation Village. Meanwhile, the sample used in this study is 99 micro, small, and medium enterprise operators. The sampling technique used in the research is random sampling. The results of the research based on the regression equation above can analyze the influence of each independent variable on the use of accounting information, namely: the constant figure of 13.320 states that if the independent variable, namely the Perception of Micro, Small, and Medium Enterprises, is in a constant or unchanged state, then the Use of Accounting Information (Y) is 13.320. Based on the research, it can be concluded that the hypothesis testing partially for each independent variable against the dependent variable is as follows: The significance value for the Perception of Micro, Small, and Medium Enterprises is 0.872. This value is smaller than the significance level = 0.05. Based on the criteria above, the value of 0.872 > 0.05, so H0 is accepted and Ha is rejected, meaning that the Perception of Micro, Small, and Medium Enterprises does not affect the use of tax accounting information. This lack of influence is caused by the inability to recognize and interpret understanding of tax accounting information properly, the uncertainty of laws and taxes that often change, and the non-compliance of tax information.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"39 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi 以服务质量为调节变量，激励机制、数字化和税收志愿者对纳税人遵从度的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2096

Rida Ristiyana, Anna Sofia Atichasari, Ridha Indriani

{"title":"Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi","authors":"Rida Ristiyana, Anna Sofia Atichasari, Ridha Indriani","doi":"10.33395/owner.v8i2.2096","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2096","url":null,"abstract":"This research aims to determine the effect of Incentives, Digitalization and Tax Volunteers on Taxpayer Compliance with Service Quality as a moderating variable. This type of research is quantitative where researchers use primary data with data collection techniques through questionnaires. The research population is Micro, Small and Medium Enterprises (MSMEs) who live in Tangerang City. The sampling technique used simple random sampling, with a total sample of 393 respondents. The data analysis method uses Partial Least Square (PLS) using SmartPLS 3.0 software. The results of this research simultaneously show that incentives, digitalization and tax volunteers have an effect on taxpayer compliance, then the research results partially show that incentives, tax volunteers and service quality have a positive and significant effect on taxpayer compliance, while digitalization has no effect on taxpayer compliance. Most MSMEs experience difficulties in implementing the digitalization system, even though facilities have been improved, there are still many people who do not utilize these facilities, because errors often occur in the tax digitalization system which makes taxpayers find it difficult to carry out digital-based administration systems and it can be said that access and the use of technology for registration, payment and reporting is still low. The MRA test results show that service quality is unable to moderate the influence of incentives, digitalization and tax volunteers on taxpayer compliance.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"39 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan 作为可持续能源的一种体现，绿色知识资本和物质流成本会计对公司业绩的作用

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2082

Elok Faiqoh Himmah, Anike Putri, Ester Cristiani

{"title":"Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan","authors":"Elok Faiqoh Himmah, Anike Putri, Ester Cristiani","doi":"10.33395/owner.v8i2.2082","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2082","url":null,"abstract":"This research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The method used in the research is multiple linear regression analysis test. Based on the results of the analysis, it shows that there is a significant influence of green intellectual capital on company performance. For the material flow cost accounting variable, it also has a significant influence on company performance. Apart from that, simultaneously green intellectual capital which consists of green relational intellectual, green structural intellectual, green human intellectual, and material flow cost accounting also has a significant influence on company performance. In signaling theory, it is said that investors are very interested in investing in the energy sector with investors' main assessment being the implementation of factors that support environmental sustainability. This is because the energy sector is a company that has quite a high emission impact on the environment, even though it provides quite large profits when investing in this sector.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"13 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba 管理者所有权在调节盈利能力、杠杆作用和公司规模对收益管理的影响中的作用

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2056

Defa Nanda Wardana, Ani Kusbandiyah, Eko Hariyanto, A. Amir

{"title":"Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba","authors":"Defa Nanda Wardana, Ani Kusbandiyah, Eko Hariyanto, A. Amir","doi":"10.33395/owner.v8i2.2056","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2056","url":null,"abstract":"This study is intended to measure the effect of profitability, leverage, and company size impact profit management with managerial ownership in the role of a moderating variable. This study is categorized as quantitative research. The study’s target population on within the sector of mining, which were listed on the Indonesia Stock Exchange from 2019 to 2021. Employing purposive sampling, a sample comprising 30 companies that closely adhered to the criteria was selected, resulting in a dataset of 90 observations. The study relies on secondary data, specifically financial statements from mining sector firms listed on The IDX (Indonesian Stock Exchange), accesible via www.idx.co.id. The analysis of data was conducted through panel data regression analysis, and the processing task involved the utilization of Eviews software. The results revealed that earnings management is positively associated with profitability and negative associated with firm size, earnings management is not affected by leverage. And managerial ownership does not possess the capacity to moderate the relationship between profitability, leverage, and firm size with earnings management.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"11 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

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