Owner : riset dan jurnal akuntansi最新文献

{"title":"Pengaruh Green Business dan Good Corporate Governance Terhadap Kinerja Keuangan: Corporate Social Responsibility sebagai Pemoderasi","authors":"Andi Aris Mattunruang, Asmirawati Asmirawati","doi":"10.33395/owner.v7i4.1948","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1948","url":null,"abstract":"The aim of this study was conducted to find out whether green business using the annual reports of companies that received the Pollution Control, Evaluation and Ranking Program Award (PROPER) corporate social responsibility is influenced by the characteristics of the board of commissioners (number of independent commissioners, diversity of the board of commissioners, and concentration of ownership) and whether financial performance (ROA, ROE and Tobin's Q) is moderated by corporate social responsibility, in companies listed on the Indonesia Stock Exchange in the period 2015 to 2022. The population used is all companies listed on the Stock Exchange Indonesia for five consecutive years. The sampling method was selected using purposive sampling, namely non-financial companies included in Pefindo 25. This study used a quantitative approach. The samples used in this study were 22 companies with 110 observations. The data analysis method uses panel data regression (Eviews 9) with Descriptive Statistical Tests, Model Conformity Tests, namely the Chow test and Hausman test, followed by the F test, the Goodness of Fit test, the hypothesis test, and finally the t test. The results of research on green economy and good corporate governance which are proxied by the number of independent commissioners, the diversity of the board of commissioners and the majority ownership of the company have a positive effect on financial performance. moderated by corporate social responsibility has no positive effect on financial performance proxied by ROA, ROE and leverage.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407036","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}

{"title":"Pengaruh Firm Size, Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia","authors":"Ferdila Ferdila, Ita Mustika, Sri Martina","doi":"10.33395/owner.v7i4.1883","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1883","url":null,"abstract":"This study examines how business size, liquidity, leverage, and profitability affect firm value in Indonesia Stock Exchange-listed supply products manufacturing companies between 2019 and 2021. Earlier corporate value study had mixed results. Therefore, more research is needed to retest company worth. The survey sampled 47 consumer products manufacturers. For the three-year observation period (2019–2021), 13 business samples were purposefully sampled with 39 observations. The Indonesian Stock Exchange website provided the sample businesses and research data. Research data obtained from the Indonesian Stock Exchange website, where sample businesses were found. The data analysis approach began with descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Corporate size, liquidity, leverage, and profitability affect firm value. According to research, only profitability increases firm worth significantly. Significant to firm value. Liquidity boosts corporate value but not significantly. Leverage and firm size have minimal impact on firm value","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407046","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}

{"title":"The Effect Of LDR, ROA, PER, DER, NPL On Stock Prices In Banking Sub-Sector Companies In 2019-2021","authors":"Ayu Putri Rizkia","doi":"10.33395/owner.v7i4.1693","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1693","url":null,"abstract":"The purpose of this work is to analyze the impact of financial indicators on the stock prices of bank subsidiaries in 2019–2021. This study focuses on five ratios which are Loan to Deposit (LDR), Return on Assets (ROA). , price/earnings ratio (PER), debt/equity ratio (DER) and non-performing loans (NPL). The research method is panel regression analysis, which uses secondary information obtained from the financial statements of listed banking companies. The research sample consists of several banking companies of a certain period. The results of this study show that LDR, ROA, PER, DER and NPL significantly affect the stock prices of bank subsidiaries. LDR, ROA and PER have a positive effect on stock prices, while DER and NPL have a negative effect. This indicates that investors tend to pay attention to these financial ratios when evaluating a company and setting stock prices. This study helps to understand the factors affecting stock price of banking companies. The results of this study can be used as benchmarks for investors, corporate management and regulators in making investment decisions and policies related to banking.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407054","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}

{"title":"Pengaruh Etika Profesi, Pengalaman Auditor dan Independensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Kota Medan","authors":"Aurani Raodah, Hafsah Hafsah","doi":"10.33395/owner.v7i4.1717","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1717","url":null,"abstract":"This study aims to determine the effect of professional ethics, auditor experience and independence on auditor performance at the Public Accounting Firm in Medan City. In this study the authors used an associative approach, the data source used was primary data. The data collection technique used was by distributing questionnaires to 173 auditors working at the Public Accounting Firm in Medan City. The sampling technique used is saturated sampling. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis using Statistical Package for the Social Sciences (SPSS) version 25. The results of this study indicate that 1) Professional Ethics has a positive and significant effect on Auditor Performance, 2) Experience The auditor has no significant effect on the performance of the auditor, 3) Independence has a significant effect on the performance of the auditor, 4) Independence has a positive and significant effect on the performance of the auditor and professional ethics, experience of the auditor and independence simultaneously and has a significant effect on the performance of the auditor.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407172","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}

{"title":"Analisis Sengketa Pajak atas Aset Tidak Berwujud Berupa Goodwill di Indonesia","authors":"Gusti Ayu Wiharta Mandasari, Siti Nuryanah","doi":"10.33395/owner.v7i4.1761","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1761","url":null,"abstract":"The receiving party in a merger or acquisition can record goodwill, which is subjectively assessed based on appraiser assumptions. Indonesian regulations on goodwill are limited to Article 11A of the Income Tax Law for amortization. Goodwill is almost always a matter of concern between taxpayers, entities claiming amortization, and the tax authority (Directorate General of Taxes). Differences in perception between taxpayers and the tax authority can lead to tax disputes. Tax disputes result in the same losses for both taxpayers and the tax authority. The disputing parties bear high costs (cost of tax compliance and cost of tax collection) to settle tax disputes. This research aims to analyze the causes of tax disputes related to goodwill and recommend solutions to address the recurrence of disputes. This study is a qualitative research with a case study approach. The research is conducted through triangulation, involving content analysis of tax court verdicts from 2018 to 2022 and interviews with tax consultants and the tax authorities. The research findings indicate that there are two main causes of tax disputes related to goodwill. These are differences in the interpretation of tax regulations and the burden of proof related to income generation, maintenance, and collection activities. Based on these findings, the Directorate General of Taxes needs to standardize interpretation differences and harmonize tax regulations to create clear legal certainty that will minimize disputes between the tax authority and taxpayers.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407173","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}

{"title":"Analisis Motivasi Lembaga Pemeringkat ESG (Yayasan Kehati) Dalam Proses Perumusan ESG Index: Institutional Logics","authors":"Indahna Sulfa, Elvia R. Shauki","doi":"10.33395/owner.v7i4.1606","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1606","url":null,"abstract":"Penelitian ini bertujuan untuk mengeksplorasi penerapan logika kelembagaan dan kepemimpinan implisit terhadap motivasi Yayasan Kehati dalam merumuskan Indeks ESG (Environment, Social, Governance) yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya. Penelitian ini bertujuan memberikan kontribusi dalam bidang akademik guna pengembangan literatur terkait konsep Institutional Logics dan Implicit Leadership Theory serta penyempurnaan untuk penelitian selanjutnya yang masih terbatas. Studi kasus digunakan sebagai strategi penelitian dengan pendekatan penelitian kualitatif dan single unit of analysis yaitu Yayasan Kehati. Motivasi Yayasan Kehati dalam merumuskan indeks ESG yang berbeda dibandingkan dengan lembaga pemeringkat lainnya dilatarbelakangi oleh (1) praktek “coupling” dan “decoupling” ditemukan dalam proses perhitungan skor dan perumusan indeks, “coupling” terindikasi pada proses penyusunan Standar Operasional Prosedur (SOP) Index Scoring Kehati dengan mengadaptasi regulas eksternal (GRI, SASB, UN PRIS, dan POJK 51/2017), sedangkan “decoupling” ditunjukkan pada proses pengambilan keputusan dalam mendefinisikan Indeks ESG oleh para aktor; (2) terdapat multiple logics yang ditunjukkan selama proses penilaian dan pengindekan (professional, market, self-regulatory, dan sustainability logics); (3) pada saat yang sama, competing logics juga ditemukan selama proses ini (aktor yang mengelola proses perhitungan skor dan perumusan indeks, SOP ESG Index Scoring, dan rutinitas dalam proses pemilihan, penilaian, penyaringan, dan peninjauan emiten); dan selain itu, (4) dominant logic juga ditemukan sebagai kontribusi professional logics dalam proses ESG index scoring oleh para aktor di Yayasan Kehati. Selain itu, persepsi, interpretasi, dan tindakan para aktor yang mengelola Indeks ESG di Yayasan Kehati dimotivasi oleh perilaku kepemimpinan implisit berdasarkan 4 (empat) faktor kepemimpinan: dukungan, fasilitas kerja, fasilitas interaksi, dan penekanan tujuan. Dengan mengetahui motivasi Yayasan Kehati dalam menghasilkan pemeringkatan ESG yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya, hal ini bertujuan untuk mendorong investasi yang berkelanjutan, memperoleh kepercayaan investor (baik calon investor maupun investor yang sudah ada) yang diharapkan akan mendapatkan keyakinan yang memadai dalam mengambil keputusan investasi serta menjadi pengembangan praktik bisnis bagi lembaga pemeringkat ESG di masa yang akan datang.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407178","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}

{"title":"Peran Moderasi Religiusitas Terhadap Hubungan Antara Dimensi Fraud Pentagon Dengan Kecurangan Akademik","authors":"Lisda Ariani Simabur, Effendi M, Astri Dwi Jayanti Suhandoko, Zainuddin Zainuddin","doi":"10.33395/owner.v7i4.1751","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1751","url":null,"abstract":"This study aims to determine and analyze the effect of the Pentagon dimension of fraud on academic fraud. The sample in this study was UPBJJ-UT Ternate students who were conducting lectures during the Covid-19 period as many as 134 respondents. The sampling technique in this study used a saturated sample. Methods of data collection using a questionnaire (questionnaire). Data analysis using path coefficient analysis with the help of the Smart PLS program. Based on the results of the research above, it can be concluded that 1) academic pressure affects academic fraud behavior; 2) opportunity does not affect academic fraud behavior; 3) rationalization affects academic fraud behavior; 4) the ability to influence academic fraud behavior; 5) personal ethics affect academic fraud behavior; Meanwhile, religiosity as a moderator does not affect the relationship between pressure, opportunity, rationalization, ability and personal ethics with academic fraud behavior. Although not large, based on the results of multi-group analysis, religiosity is proven to be moderate which will reduce the level of academic fraud. Religious students are more likely not to commit academic fraud, even though they are under pressure, have opportunities, rationalization, have abilities, and their ethics are still low. Efforts to prevent academic fraud that can be carried out at UPBJJ-UT Ternate include socialization activities that are classified as fraud and the sanctions, convincing students that fraud will be caught and will be announced, ensuring students are not in a situation where they work by fraud, showing evidence that all fraud is proven will be penalized, train students to be able to write without fraud and encourage students to have pride when acting under ethical teachings.
","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407188","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}

{"title":"Evaluasi Implementasi Penganggaran Berbasis Kinerja di Masa Pandemi Covid-19","authors":"Gratia Mastauly Situmorang, Dwi Martani","doi":"10.33395/owner.v7i4.1694","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1694","url":null,"abstract":"The research aims to evaluate performance-based budgeting during the Covid-19 pandemic at the Ministry of State Secretariat. The Covid-19 pandemic has become a global issue, so government agencies have refocused the national budget. Meanwhile, performance gains can be realized if supported by an adequate budget. The research used a case study strategy with a qualitative approach, single case study method, qualitative descriptive data analysis on single unit analysis with data documentation instruments and group discussion forums (FGD). This research is interesting because it examines strategic ministries during the Covid-19 pandemic through FGD instruments. The results of data analysis for 2020-2022 show that the absorption of the Ministry of State Secretariat's budget is on average <95% due to the high and dynamic intensity of the activities of the President/Vice President, which is a particular challenge in budgeting. Significant fluctuations in output efficiency occurred due to savings in official travel costs during the pandemic. The value of output and outcome achievements is relatively constant and meets targets even though efficiency has increased due to digital transformation and new work patterns. The results of the study show that there are still HR constraints and priority scales, but cross-departmental collaboration is still implemented through ICT optimization when working from home. The research concludes that performance-based budgeting has been carried out in accordance with regulations as per the results of budget performance evaluations in the aspects of implementation, benefits, and context. However, the implementation is not optimal when there is a change in personnel, regulations, and applications, so that the improvement of HR competence and collaboration needs to be carried out continuously.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"2020 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407624","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}

{"title":"Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Koperasi Simpan Pinjam di Kota Bandung","authors":"R. Ait Novatiani, Apriwandi Apriwandi","doi":"10.33395/owner.v7i4.1645","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1645","url":null,"abstract":"This research has a purpose, namely to analyze corporate social responsibility (CSR), the financial performance of cooperatives and the influence of corporate social responsibility (CSR) on the financial performance of cooperatives. Corporate Social Responsibility (CSR) and Financial Performance of Savings and Loan Cooperatives are the objects of research. The survey method is used in research conducted by researchers.Based on the results of the study concluded, namely: 1). implementation of corporate social responsibility (CSR) is adequate 2). the implementation of the cooperative's financial performance is adequate; and 3). the application of corporate social responsibility (CSR) affects the financial performance of cooperatives","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406566","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}

{"title":"FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL MODERASI","authors":"Amanda Yecci Noeng, Lilis Ardini, Kurnia Kurnia","doi":"10.33395/owner.v7i4.1689","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1689","url":null,"abstract":"This study aimed to examine some factors which influence the local financial performance, with capital expenditure as the moderating variable, in East Nusa Tenggara from 2016-up to 2020. The data in this study used the Budget Realization Report of Local Government in East Nusa Tenggara. Furthermore, the research was quantitative. The data analysis technique applied multiple linear regression; and Moderated Regression Analysis for testing moderating variables. As a result, the fiscal balance had a significant positive effect on local financial performance. However, both local-owned source revenue and economic growth had an insignificant effect on local financial performance. The capital expenditure strengthened the effect of local owned-source revenue on local financial performance, but it did not strengthen the fiscal balance as well as the economic growth. The study also revealed that the Local Government of East Nusa Tenggara applied supervision or control toward the assignments for their subordinates, in order to finish on time. Besides, they gave appreciation to the ones who succeed in doing the task given.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407031","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}