http://owner.polgan.ac.id/index.php/owner/issue/feed Owner : Riset dan Jurnal Akuntansi 2022-08-12T17:19:49+07:00 Muhammad Khoiruddin Harahap choir.harahap@yahoo.com Open Journal Systems <h1><strong>OWNER: RISET DAN JURNAL AKUNTANSI</strong></h1> <table class="table table-striped"> <thead> <tr> <td>Nama Jurnal</td> <td><strong>Owner : Riset dan Jurnal Akuntansi</strong></td> </tr> </thead> <tbody> <tr> <td>Frekwensi</td> <td><strong>4 Issue / Tahun (Januari, April, Juli, &amp; Oktober)</strong></td> </tr> <tr> <td>DOI Prefix</td> <td><strong><a href="http://sci-hub.tw/10.33395/owner" target="_blank" rel="noopener">10.33395/owner</a></strong></td> </tr> <tr> <td>P-ISSN</td> <td><strong><a href="https://issn.lipi.go.id/terbit/detail/1481171468">2548-7507</a></strong></td> </tr> <tr> <td>E-ISSN</td> <td><strong><a href="https://issn.lipi.go.id/terbit/detail/1481174397">2548-9224</a></strong></td> </tr> <tr> <td>Penerbit</td> <td><strong><a href="https://www.polgan.ac.id">Politeknik Ganesha Medan</a></strong></td> </tr> <tr> <td>Analisis Citasi</td> <td><strong><a href="https://scholar.google.co.id/scholar?hl=en&amp;as_sdt=0%2C5&amp;q=Owner+%3A+Riset+dan+Jurnal+Akuntansi&amp;btnG=">Google Scholar</a>, <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;order=times_cited&amp;and_facet_source_title=jour.1365298">Dimensions</a></strong></td> </tr> <tr> <td>Bahasa</td> <td><strong>Indonesia</strong></td> </tr> <tr> <td>Sinta Akreditasi</td> <td><strong><a href="https://sinta.kemdikbud.go.id/journals/detail?id=4115">Sinta 3</a> </strong></td> </tr> </tbody> </table> <div class="img"> </div> <div class="img"><strong>Ruang Lingkup</strong> : Akuntansi; Kredit; Analisis Keuangan; Manajemen Pelaporan; Statistik; Sistem Informasi Strategis; Audit; Perpajakan; Penganggaran; Perbankan; Keuangan Internasional; Etika Akuntansi; Sistem Informasi Akuntansi</div> <div class="img"> </div> <div class="img"><strong>Kebijakan Tinjauan Sejawat:</strong> Semua naskah yang dikirim secara daring melalui sistem OJS harus mengikuti <strong><a href="https://owner.polgan.ac.id/index.php/owner/scope">fokus dan ruang lingkup</a></strong>, dan <strong><a href="https://owner.polgan.ac.id/index.php/owner/petunjukmenulis">pedoman penulis jurnal </a> </strong>menggunakan <a href="https://docs.google.com/document/d/13XWiBCGEsA19tpR24jPs9gA6XDMcP-k8/view"><strong>template penulisan</strong></a> Owner : Riset dan Jurnal Akuntansi. Naskah yang dikirim harus membahas prestasi ilmiah atau kebaruan yang sesuai dengan fokus dan ruang lingkup, harus bebas dari konten plagiarisme dengan similarity maksimal 30%. Peer review menggunakan sistem <strong>Double Blind Peer Review</strong>. </div> <div class="img"> </div> <div class="img"><strong>Kebijakan Akses Terbuka: </strong>Owner : Riset dan Jurnal Akuntansi merupakan jurnal akses terbuka <em>(Open Access Journal)</em>, yang berarti bahwa semua artikel tersedia di internet diperuntukkan semua pengguna setelah dipublikasi. Penggunaan dan distribusi non-komersial dalam media apa pun diizinkan, asalkan penulis dan jurnal dikreditkan dengan benar.</div> <div class="img"> </div> http://owner.polgan.ac.id/index.php/owner/article/view/1008 Pengaruh Return On Asset (Roa) Dan Ukuran Perusahaan Terhadap Manajemen Pajak Pada Perusahaan Sub Sektor Otomotif Komponennya Yang Terdaftar Di Bursa Efek Indonesia 2022-06-30T14:09:50+07:00 Zulia Hanum zuliahanum@umsu.ac.id Jesica Heriani Manullang Jesiccca2017@gmail.com <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Penelitian ini bertujuan untuk mengetahui pengaruh return on asset (ROA) dan ukuran perusahaan terhadap manajemen pajak pada perusahaan sub sektor otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia. </span><span style="vertical-align: inherit;">Penelitian ini merupakan jenis penelitian asosiatif. </span><span style="vertical-align: inherit;">Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. </span><span style="vertical-align: inherit;">Sehingga sampel yang diperoleh sebanyak 11 perusahaan sub sektor otomotif dan komponennya yang tercatat di Bursa Efek Indonesia tahun 2015 - 2020 dengan total data pengamatan sebanyak 66 data selama 6 tahun pengamatan. </span><span style="vertical-align: inherit;">Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi Bursa Efek Indonesia. </span><span style="vertical-align: inherit;">Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. </span><span style="vertical-align: inherit;">Hasil penelitian ini menunjukkan bahwa return on asset (ROA) tidak berpengaruh signifikan terhadap manajemen pajak. </span><span style="vertical-align: inherit;">Ukuran perusahaan berpengaruh signifikan terhadap manajemen pajak. </span><span style="vertical-align: inherit;">Kemudian return on asset (ROA) dan ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen pajak secara simultan.</span></span></p> 2022-07-08T00:00:00+07:00 Copyright (c) 2022 Zulia Hanum, Jesica Heriani Manullang http://owner.polgan.ac.id/index.php/owner/article/view/1019 Faktor Penyebab Temuan Berulang Pada Pemeriksaan Inspektorat Di Kabupaten Serang 2022-07-13T14:10:54+07:00 A. Mahendra mahendraroshan7@gmail.com <p>The purpose of this study is to understand the factors that trigger the occurrence of repeated inspection findings at the Inspectorate and evaluate the role of the Inspectorate's guidance to reduce the occurrence of repeated findings. Repeated findings are findings with exactly the same problem and repeated every period even though previous findings have taken corrective steps. Repeated findings not only have an impact on regional losses, but the impact is felt in terms of disorderly management of the apparatus, administration, and regional financial management. The basic theories used in this research include agency theory, compliance theory, attribution theory, and organizational commitment theory. The method used in this research is to use a qualitative method with an exploratory approach. The purpose of this exploratory approach is to get more information through interviews with resource persons or informants. The results of this study indicate that the factors causing the inspection findings of the Inspectorate to be repeated from the auditor's perspective are: Lack of auditor competence in developing audit findings. Lack of Apparatus Integrity and Ethical Values, Changes in Regulations, Lack of Leadership Commitment, Ineffective communication and coordination of the inspectorate auditor with the object being examined (Audit), Weak Internal Control System for the entity being audited (Audit), There are Financial Management Movements. Various efforts have been made by the Inspectorate to minimize repeated findings in the form of guidance to Regional Work Units (SKPD). Although the results are still less effective. Suggestions that can be given to auditors/inspectorate leaders are to improve communication and coordination with the object of inspection and SKPD as well as all Village Heads related to audit results reports, the level of competence of auditors is further improved, especially in terms of developing audit findings and providing assistance related to the implementation of SPIP for all work units. More emphasis on the obligations of SKPD Leaders and Village Heads in achieving institutional targets, increasing the quantity and quality of guidance to all related work units, as well as increasing competence, especially in developing audit findings. The leadership of the SKPD (auditte) includes: More active in carrying out more massive harmonization with the Inspectorate and more emphasis on implementing internal control in accordance with applicable regulations (SPIP). and make standard operating procedures (POB) in all activities</p> 2022-08-07T00:00:00+07:00 Copyright (c) 2022 A. Mahendra http://owner.polgan.ac.id/index.php/owner/article/view/1035 Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Perusahaan Manufaktur 2022-07-20T12:48:32+07:00 Widhian Hardiyanti widhian@edu.unisbank.ac.id <p>Kemajuan kinerja sesuatu perusahaan dapat dinilai melalui kemampuan dalam memaksimalkan laba, sebab laba ialah salah satu indikator utama yang digunakan mengukur kinerja dan tanggung jawab manajemen. Laba merupakan salah satu penanda yang digunakan menaksir kinerja manajemen. Manajemen laba adalah upaya manajer perusahaan untuk memengaruhi informasi dalam laporan keuangan dengan tujuan untuk mengelabuhi <em>stakeholder </em>yang ingin mengetahui kinerja dan kondisi perusahaan. Manajemen Laba juga dapat digunakan sebagai indikator yang digunakan untuk menaksir kinerja manajemen. Informasi laba sering menjadi target manipulasi tindakan oportunitis manajemen untuk memaksimumkan kepuasannya. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh profitabilitas, ukuran perusahaan dan <em>l</em><em>everage</em> terhadap manajemen laba. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 sampai dengan 2020. Penelitian ini menggunakan metode observasi guna mendapatkan informasi tentang sejumlah data yang dianggap mewakili populasi tertentu. Sampel dalam penelitian ini diperoleh menggunakan teknik <em>purposive random sampling,</em> berupa laporan keuangan perusahan manufaktur yang terdaftar di Bursa Efek dengan periode tahunan Periode 2018-2020. Berdasarkan pada penelitian yang telah dilakukan, terdapat hasil penelitian ini menunjukkan bahwa secara parsial variabel profitabilitas berpengaruh negatif secara signifikan terhadap manajemen laba, dengan meningkatnya profitabilitas perusahaan maka akan menurunkan nilai manajemen laba suatu perusahaan. Secara parsial variabel ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Secara pasrsial leverage tidak berpengaruh secara signifikan terhadap manajemen laba.</p> 2022-08-10T00:00:00+07:00 Copyright (c) 2022 Widhian Hardiyanti http://owner.polgan.ac.id/index.php/owner/article/view/1049 Pengaruh Project Based Learning Terhadap Hasil Belajar Metode Penelitian Akuntansi 2022-07-18T00:05:28+07:00 Anggono Anggono anggono50@gmail.com Keumala Hayati anggono50@gmail.com Siti Dini anggono50@gmail.com Munawarah Munawarah anggono50@gmail.com <p><em>The problem in this research is low learning outcome of students who studied research method. The purpose of this research was to examine the effect of project based learning on learning outcomes of accounting research method. The research population consisted of 39 students. The sampling technique in this research is simple random sampling, so the research sample is 36 students. The data collection technique used in this research was test. The data analysis technique was paired sample t test. The results of the research proved that project based learning has a positive and significant effect on the learning outcomes of accounting research method, in other words, the higher the implementation of project based learning, the higher the learning outcomes of accounting research methods. In conclusion, project based learning can be used in learning accounting.</em></p> 2022-08-01T00:00:00+07:00 Copyright (c) 2022 Anggono Anggono http://owner.polgan.ac.id/index.php/owner/article/view/1066 Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak, dan Kualitas Pelayan Pajak Terhadap Penerimaan Pajak Bumi dan Bangun dari Wajib Pajak di UPTD PPD BAPENDAN Wilayah Bandung Tengah 2022-07-25T19:13:22+07:00 Mike Ayuni Lestari Mike mikeayuni41@gmail.com Dudi Abdul Hadi dudi.abdul@widyatama.ac.id <p><em>Currently, taxes are the main source of government and state revenues that are used to finance government spending and national development. As one of the great potentials to support Regional Revenue, Land and Building Tax, will be the focus of this research. The formulation of the problems studied in this study are: (1) Does tax sanctions affect land and building tax revenues. (2) Does awareness of taxpayers affect land and building tax revenues. (3) Does the quality of service affect land and building tax revenue. (4) Do tax sanctions, taxpayer awareness and service quality have a simultaneous effect on land and building tax revenues. The purpose of this study is to analyze the effect of tax sanctions, taxpayer awareness and quality of tax services on land tax revenues and. The independent variables used are tax sanctions, taxpayer awareness and quality of tax services. The dependent variable used is Land and Building Tax receipts from taxpayers UPTD PPD BAPENDA Central Bandung Region. The sample method used is simple random sampling method with a sample of 100 land and building tax taxpayers. The analysis method of this research uses multiple linear regression. The results of this study indicate that tax sanctions, taxpayer awareness and quality of tax services have a positive and significant effect simultaneously on land and building tax revenues.</em></p> 2022-07-26T00:00:00+07:00 Copyright (c) 2022 Mike Ayuni Lestari Mike, Dudi Abdul Hadi http://owner.polgan.ac.id/index.php/owner/article/view/1070 Influence of Financial Statement Presentation, Accessibility, and Quality Control of Financial Statements on Financial Management Accountability Region (Study on the Surakarta City DPRD) 2022-08-04T22:01:37+07:00 Asep Nanda Paramayana asepnandap@gmail.com Riana Rachmawati Dewi rianardewi1@gmail.com Agni Astungkara astungkaraagni@gmail.com <p><em>Government financial statements are intended to provide information useful for decision-making and represent the reporting entity's responsibility for entrusted resources. While financial reporting is required, access to and monitoring of financial reporting quality to enhance accountability in regional financial management. The purpose of this study was to determine the effect of the presentation of financial statements, accessibility, and supervision on the accountability of regional financial management of the Surakarta City DPRD.</em> <em>This research is quantitative. The population consists of 44 </em><em>employee of </em><em>the Surakarta City DPRD. The number of samples is 44 </em><em>employee of </em><em>the Surakarta City DPRD. The data analysis technique used multiple linear regression analysis. This research is indicated by the results of the presentation of financial statements that affect the accountability of regional financial management to the Surakarta City DPRD. Accessibility affects the accountability of regional financial management to the Surakarta City DPRD. Supervision of the quality of financial reports affects the accountability of regional financial management to the Surakarta City DPRD. The sample is only 44 </em><em>employee of </em><em>the Surakarta City DPRD. If the number of samples is increased, better results are likely to be obtained. The next researcher, can add the number of samples of other research objects</em><em>.</em></p> <p>&nbsp;</p> 2022-08-11T00:00:00+07:00 Copyright (c) 2022 Asep Nanda Paramayana, Riana Rachmawati Dewi, Agni Astungkara http://owner.polgan.ac.id/index.php/owner/article/view/1089 Pengaruh Ukuran Perusahaan, Utang, Profitabilitas Terhadap Praktik Income Smoothing Sebelum dan Saat Pandemi Covid-19 2022-08-09T15:13:12+07:00 Setiadi Alim Lim setiadi.alim@gmail.com <p><em>This study aims to determine whether there are differences in the income smoothing practice before and during the Covid-19 and to examine whether there is an effect of firm size, debt, and profitability on income smoothing practice before the Covid-19 (2017-2019), during the Covid-19 (2020-2021), and before and during the Covid-19 (2017-2021). The population of the study is all sub-industrial business entities providing health and pharmaceutical services on the IDX (Indonesian Stock Exchange). The sampling technique used was non-probability purposive sampling. The number of samples is 11 business entities. To test whether there are differences in income smoothing practice before and during the Covid-19, the Wilcoxon Signed Rank Test was used. Meanwhile, to examine the effect of firm size, debt, and profitability on income smoothing practice, binary logistic regression was used. The results of descriptive statistical analysis show that there is an increase in income smoothing practice during the Covid-19 compared to before the Covid-19. However, the results of the Wilcoxon Signed Rank Test show that there is no significant difference between the income smoothing practice before and during the Covid-19. The results of binary logistic regression show that firm size, debt, and profitability have no effect on income smoothing practice during the Covid-19 (2020-2021). While the period before the Covid-19 (2017-2019) and the period before and during the Covid-19 (2017-2021) firm size and profitability did not have a significant effect on income smoothing practice, but the debt had a significant effect on income smoothing practice.</em></p> 2022-08-18T00:00:00+07:00 Copyright (c) 2022 Setiadi Alim Lim http://owner.polgan.ac.id/index.php/owner/article/view/1016 Pengembangan Model Penyaluran Kredit Bagi Ukm Untuk Mengantisipasi Perkembangan Lembaga Keuangan Informal (Studi Kasus : Pada UKM di Kabupaten Deli Serdang) 2022-07-05T15:06:24+07:00 Siti Mujiatun sitimujiatun@umsu.ac.id Julita Julita julita@umsu.ac.id Rahmayati Rahmayati rahmayati@umsu.ac.id Edisah Putra Nainggolan edisahputra@umsu.ac.id <p>The classic problem that cannot be denied and continues to plague some Small and Medium Enterprises (SMEs), is the problem of capital, which results in not achieving the expected goals. Some SMEs that can meet the requirements can use banking services (banks) to meet their business capital needs and not a few SMEs also use informal financial institutions, which in this case are loan sharks for their business capital. However, we know the interest expense set is relatively higher than Banks because the procedures and requirements are easy, some SMEs use informal financial institutions or loan shark services. This study aims to provide input and develop the most relevant credit distribution model that can help some SMEs in fulfilling their business capital in Deli Serdang Regency, and it is hoped that in the future the government and other stakeholders will have to focus on solving these problems. However, the SME sector is one of the supporters of economic growth in an area, especially in Deli Serdang Regency. This study uses the Research and Development (R&amp;D) method. Data collection techniques generally use field studies with the distribution of research instruments (questionnaires) to the sample, in this case SMEs in Deli Serdang Regency. Data analysis The research instruments that have been collected will be analyzed using descriptive analysis methods. Of the 70 entrepreneurs who became respondents, only 10.9% believed that the capital they had was sufficient to develop their business, 64.6% said they still needed injections even though they already owned them and 24.6% even stated that capital injections were a very urgent need for survival. his efforts.</p> 2022-07-07T00:00:00+07:00 Copyright (c) 2022 Siti Mujiatun, Julita Julita, Rahmayati Rahmayati, Edisah Putra Nainggolan http://owner.polgan.ac.id/index.php/owner/article/view/1024 Strategi Dinas Koperasi dan Usaha Mikro Dalam Refocusing Anggaran Pada Pandemi Covid-19 2022-07-08T09:25:30+07:00 Giovani Rizki Dhia Aldila giovanirizkidhiaaldila@gmail.com <p>The existence of Covid-19 which has an impact on all sectors, one of them is government sector refocusing the budget, the refocusing of the budget for regional work units (SKPD) is expected to be able to allocate the budget optimally through several strategies. The aim of this research is to observe and examine the steps taken in optimizing the budget. The method of this research is qualitative, data collection carried out by triangulation (combined observation, interviews, documentation). Based on the results of observations and interviews, it is known that the strategies carried out include budget revisions, program delays or budget absorption activities have been quite successful as seen through the 2020-2021 government performance report (LKJIP).</p> <p><em> </em></p> 2022-07-10T00:00:00+07:00 Copyright (c) 2022 Giovani Rizki Dhia Aldila http://owner.polgan.ac.id/index.php/owner/article/view/1041 Analisis Pengaruh Indepedensi, Task Complexity, dan Kompetensi Auditor Terhadap Kualitas Audit 2022-07-16T01:50:20+07:00 Annisa Nurbaiti annisanurbaiti@telkomuniversity.ac.id Erlangga Prakasa erlanggapra@student.telkomuniversity.ac.id <p><em>Financial statements have two characteristics, namely reliable and relevant which are difficult to measure so that users of this information need the services of an auditor who has good audit quality. This study aims to determine and analyze the effect of variable independency, task complexity, and auditor competency on audit quality at the Public Accounting Firm in Denpasar City simultaneously and partially. The sample used is the auditor at the Public Accounting Firm in Denpasar City which is 45 people in total. The primary data that has been obtained is then processed using the IBM SPSS version 23 application and tested using multiple linear regression, F- test, and t-test. Based on the result of the study, it was found that the three factors, namely independency, task complexity, and auditor competency have a simultaneous effect on audit quality at the Public Accounting Firm in Denpasar, Bali. For partial result, the independency and competency variables have a positive and significant effect on audit quality, while the task complexity variable has a negative and significant effect on audit quality. It is expected that this research can be an additional information for further research, for the company management as consideration in choosing audit services, and for the Public Accounting Firm as evaluation to improve audit quality.</em></p> 2022-07-28T00:00:00+07:00 Copyright (c) 2022 Annisa Nurbaiti, Erlangga Prakasa http://owner.polgan.ac.id/index.php/owner/article/view/1057 Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Laverage terhadap Nilai Perusahaan 2022-07-25T22:21:32+07:00 Vannessa Natalie vannessanatalie24@gmail.com G. Anggana Lisiantara anggolis@gmail.com <p><em>Firm value is the investor's perception of a company related to stock prices. In the preparation of this study, the aim was to examine and analyze the effect of profitability, liquidity, company size, and leverage on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a population of all property and real estate companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five periods, namely 2017-2021. The sample selection method used in this study was a purposive sampling technique with several selected criteria, so as to obtain a sample of 105 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability (ROA) and firm size (SIZE) have no effect on firm value, liquidity (AKO) has a positive and significant effect on firm value, while leverage (LTDER)&nbsp; has a negative and significant effect on firm value.</em></p> 2022-07-29T00:00:00+07:00 Copyright (c) 2022 Vannessa Natalie, G. Anggana Lisiantara http://owner.polgan.ac.id/index.php/owner/article/view/1067 Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Opini Audit Going Concern 2022-07-25T11:58:01+07:00 Evy Yulianti evyyulianti4@yahoo.com Muhyarsyah muhyarsyah@mercubuana.ac.id <p><em>The survival of a company can be seen from its good financial condition and operational condition. According to the 2009 Financial Accounting Standards, the fundamental presumption used when creating financial statements for companies that have undergone an audit by public accountants is that the company will continue to exist. Profitability demonstrates the company's capacity to make money over a specific time frame. There are three financial ratios that are most commonly used to see the condition of a company's financial performance, namely the liquidity ratio, solvency ratio and profitability ratio. In general, these three ratios are always considered by investors because they are basically considered to indicate the initial condition of a company. This research is causality research using quantitative approach. The results of the study show that Profitability, Liquidity, Solvency simultaneously affect going concern Audit Opinions on Property and Real Estate Go Public companies on the IDX in the 2018-2020 period.</em></p> 2022-08-10T00:00:00+07:00 Copyright (c) 2022 Evy Yulianti, Muhyarsyah http://owner.polgan.ac.id/index.php/owner/article/view/1080 Pengaruh Profitabilitas, Makroekonomi, Firm Size Terhadap Financial Distress Dengan Nilai Perusahaan Sebagai Variabel Moderating 2022-08-04T12:23:29+07:00 Siti Elisah siti.elisah_ak19@nusaputra.ac.id Heliani heliani@nusaputra.ac.id <p><em>One of the key contributors to the country's economic health is the banking industry. From 2017 to 2021, there were eight banking companies that were liquidated. So it is necessary to anticipate from the beginning so that bankruptcy does not occur. One way to see if a company is in financial distress can be done using the Altman's Z-Score method. This investigation was carried out with the intention of measuring and knowing the extent to which profitability, macroeconomic, and firm size ratios are proxied by Return On Assets (ROA), inflation, and total assets to financial distress using the Altman's Z-Score method through a moderating variable in the form of firm value proxied by PBV. This is a quantitative study that relies on secondary data gathered through a literature review. The population of this study is the whole banking industry in Indonesia, with a total sample of 23 enterprises acquired using the purposive sampling approach. This study employs panel data using the Moderated Regression Analysis (MRA) approach, which is carried out using Econometric Views (Eviews) version 10. According to the findings of this study, profitability had a favorable influence on financial distress, but macroeconomics, business size, and firm value had no effect. Meanwhile, firm value is deemed unable to moderate the independent variable on the dependent variable in this study, so it is unknown whether firm value increases or weakens the independent variable on the dependent variable.</em></p> 2022-08-07T00:00:00+07:00 Copyright (c) 2022 Siti Elisah, Heliani http://owner.polgan.ac.id/index.php/owner/article/view/1096 PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) 2022-08-12T17:19:49+07:00 Winarti Joyful winaarti22@gmail.com Debbie Christine debbie.christine@widyatama.ac.id <p><em>It is important for investors before making an investment to know how the performance of a company can be seen from the financial statements. Financial statements are information that can assist in making decisions, one of which is investment. Where profitability is one aspect that must be considered, profitability is the company's ability to utilize existing resources to achieve profits. This study was conducted to empirically test the effect of profitability on stock prices as measured by the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS). This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population of this study were 26 companies. The sampling technique in this study used a non-probability sampling method, namely purposive sampling. The sample in this study were 20 companies. The type of data used is secondary data using financial reports obtained from the official website of the Indonesia Stock Exchange. This research was conducted using the classical assumption test method, multiple linear regression analysis, and hypothesis testing (t test and F test). The results of this study prove that partially and simultaneously profitability using the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS) affect stock prices.</em></p> 2022-08-14T00:00:00+07:00 Copyright (c) 2022 Winarti Joyful, Debbie Christine http://owner.polgan.ac.id/index.php/owner/article/view/1017 ANALISIS PENGARUH PERPUTARAN MODAL KERJA, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS 2022-07-08T10:32:13+07:00 Ardo Muhamad Richard ardomuhamadrichard@gmail.com Endang Masitoh endang_masitoh1962@gmail.com Riana Rachmawati Dewi rianardewi1@gmail.com <p><em>This study looks at how changes in working capital turnover, capital structure, and firm size can affect a profitability. This study covers period from 2016-&nbsp;&nbsp; 2020. </em><em>The data used in this study</em><em> annual report for property and real estate sector companies listed on the Indonesia Stock Exchange between 2016 and 2020 period.</em> <em>The population used in this study is all&nbsp; these companies. In this study, we use multiple linear regression analysis to analyze quantitative data. Sampling method using is objective sampling method Based on the sampling method, there are 13 company in the property and real estate sector that meet the criteria. Financial statement documentation The method used in this study is the method of collecting and recording annual report.</em> <em>The study looked at 65 samples from the company's annual report for 2016-2020. </em><em>This </em><em>Study found the working capital turnover and capital structure had an effect on profitability, while company size had no effect. The model determination test showed that the independent variables affected </em><em>on </em><em>profitability.</em><em> This shows that an increase in working capital turnover and capital structure can increase on profitability, and conversely a decrease in working capital turnover and capital structure will reduce on profitability, but this shows that company size does not affect on profitability. Increasing or decreasing company size does not affect profit.</em></p> 2022-07-09T00:00:00+07:00 Copyright (c) 2022 Ardo Muhamad Richard, Endang Masitoh , Riana Rachmawati Dewi http://owner.polgan.ac.id/index.php/owner/article/view/1030 PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN 2022-07-13T09:47:59+07:00 Adevia Ananda Gz Adevia Ananda Gz adeviaanandagz@gmail.com <p><strong><em>ABSTRACT</em></strong></p> <p>The value of the company is the company's performance which can be seen from the stock price formed due to the demand and supply of the capital market which gives speculation of the public's assessment of the company's performance. This study aims to examine profitability, capital structure, firm size, liquidity and dividend policy on firm value in mining sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period.sampling technique in this study was using the <em>purposive sampling method</em> with the criteria for manufacturing companies in the mining sector that published complete financial reports in 2017-2021 and manufacturing companies in the mining sector that had complete data relating to the variables used in this study. The analytical analysis method used is multiple linear regression analysis. The data is processed using SPSS 26. The results of this study state that profitability has a positive effect on firm value. Capital structure has a positive effect on firm value. Firm size has a positive effect on firm value. Liquidity has a positive effect on firm value. Dividend policy has a positive effect on firm value.&nbsp;</p> 2022-07-19T00:00:00+07:00 Copyright (c) 2022 Adevia Ananda Gz Adevia Ananda Gz http://owner.polgan.ac.id/index.php/owner/article/view/1048 DETERMINAN PENERIMAAN OPINI AUDIT GOING CONCERN: FINANCIAL DISTRESS SEBAGAI MODERASI 2022-07-17T00:01:36+07:00 Yosafat Chrizar Ratu Nagari yosafatcrn66@gmail.com Dwi Suhartini dwisuhartini.ak@upnjatim.ac.id <p><em>Tujuan dalam penelitian ini adalah untuk menguji pengaruh reputasi KAP, auditor switching, leverage dan financial distress</em> <em>dalam memoderasi</em> <em>pengaruh reputasi KAP, auditor switching, leverage terhadap penerimaan opini audit going concern.</em><em> Sampel dalam penelitian ini adalah 103 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2017-2020 yang diklasifikasikan berdasarkan saham Consumer Non-Cyclicals</em><em> dengan metode purposive sampling</em><em> didapatkan jumlah sampel sebanyak 15 perusahaan (60 data)</em><em>. Teknik analisis menggunakan Logistic regression analysis dengan menggunakan Statistical Package for Social Science</em> 24 <em>Version</em><em>. Hasil analisis membuktikan bahwa tidak ada pengaruh signifikan reputasi KAP dan audit switching terhadap opini audit going concern; ada pengaruh signifikan leverage terhadap opini audit going concern; tidak ada pengaruh signifikan financial distress memperkuat pengaruh reputasi KAP dan audit switching terhadap opini audit going concern; dan ada pengaruh signifikan financial distress memperkuat pengaruh leverage terhadap opini audit going concern.</em></p> 2022-08-09T00:00:00+07:00 Copyright (c) 2022 Yosafat Chrizar Ratu Nagari, Dwi Suhartini http://owner.polgan.ac.id/index.php/owner/article/view/1063 PENERAPAN PROSEDUR PENGAJUAN DAN PENYELESAIAN PENGURANGAN PENSIUNAN PAJAK BUMI DAN BANGUNAN TERHADAP PENERIMAAN ASLI DAERAH PADA BPPD WILAYAH UPT TENGAH KOTA BANDUNG 2022-07-25T12:03:35+07:00 Luci Septianti lusiiiseptianti@gmail.com Dyah Purnamasari dyah.purnamasari@widyatama.ac.id <p><em>In applying the procedure for submitting and completing the reduction of the Land and Building tax pension on the original local revenue at the BPPD in the Central UPT area of ??Bandung. The formulation of the problems studied in this study are 1. How is the application of the Land and Building Tax pension application at the BPPD in the Central UPT area of ??Bandung City. 2. How is the settlement effort in granting a reduction in Land and Building Tax pensions at the BPPD in the Central UPT area of ??Bandung. The purpose of this study is to find out how to submit a reduction and what requirements are needed in an application for a reduction in PBB and what are the obstacles and how to resolve the reduction in PBB against local revenue at the BPPD in the Central UPT area of ??Bandung City. The method used in this study is qualitative, namely research procedures that use descriptive written or spoken words that are observed. This research is located at the BPPD Office in the UPT Central Bandung area. By conducting interviews, observing and studying related documents at the BPPD in the Central Bandung UPT area, it can be concluded that the functions involved, the forms used and the application of the submission procedures are still not in accordance with SPIP such as officers receiving incomplete application files. Therefore, socialization is very necessary to provide information to taxpayers regarding the procedures and what requirements are needed in the submission and settlement of the PBB pension reduction.</em><a name="_Toc108531138"></a></p> <p>&nbsp;</p> 2022-07-26T00:00:00+07:00 Copyright (c) 2022 Luci Septianti, Dyah Purnamasari http://owner.polgan.ac.id/index.php/owner/article/view/1068 PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA BANDUNG 2022-07-25T19:44:15+07:00 Suci Rahma Wati suci.rahma@widyatama.ac.id Rachmat Hidayat rachmat.hidayat@widyatama.ac.id <p><em>This study aims to determine the effect of taxpayer awareness and tax service quality on taxpayer compliance in paying Land and Building Tax in Bandung City. The sampling technique used is simple random sampling with 75 respondents of Central Bandung City Taxpayers. The data of this study used primary data directly through questionnaires and analyzed using SPSS 25. The method of analysis of this study used multiple linear regression. The results showed that taxpayer awareness and tax service quality simultaneously had a significant effect on taxpayer compliance in paying Land and Building Tax, while the tax service quality partially had no effect on taxpayer compliance in paying Land and Building Tax.</em></p> <p>&nbsp;</p> <p><em>&nbsp;</em></p> <p>&nbsp;</p> 2022-07-26T00:00:00+07:00 Copyright (c) 2022 Suci Rahma Wati, Rachmat Hidayat http://owner.polgan.ac.id/index.php/owner/article/view/1086 Pengungkapan Kinerja Lingkungan Sebagai Mekanisme Peningkatan Kinerja untuk Menciptakan Nilai Perusahaan 2022-08-09T09:26:28+07:00 Fatimah Zahara fatimahzahara619@gmail.com <p><em>One of the influential factors in creating the value of a company is the disclosure of the company's environmental performance and financial performance. This study aims to analyze the effect of environmental performance disclosure to improve company performance in creating firm value. The population of this study are companies that are members of the Indonesian Sharia Stock Index (ISSI) from 2017 to 2021. The sample of this study was selected by purposive sampling method from companies listed on the Indonesian Sharia Stock Index (ISSI) in 2017-2021, so that the selected 17 companies that meet the criteria in the sample in this study. This research uses index scores from several checklist items related to the disclosure of carbon gas emissions to measure environmental performance. As for the financial performance variable, the researcher uses the financial ratio indicator, namely the profitability ratio (ROA) and for the firm value variable, the researcher uses the Tobin's Q formula. The researcher uses the path analysis method to analyze the effect of environmental performance in creating firm value which is mediated by the firm's performance variable. Based on the results of statistical tests, the results obtained that the disclosure of carbon gas emissions can improve company performance, especially financial performance, and company performance can increase company value as well. However, company performance does not mediate the effect of disclosure of carbon gas emissions on firm value.</em></p> <p><em>Keywords: Disclosure of Carbon Gas Emissions, ROA, Tobin's Q</em></p> 2022-08-18T00:00:00+07:00 Copyright (c) 2022 Fatimah Zahara