Owner : Riset dan Jurnal Akuntansi http://owner.polgan.ac.id/index.php/owner <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://drive.google.com/file/d/1T9W1-DP0tT2ywafShw0aw5XMsnzHXViC/view?usp=sharing"><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> Politeknik Ganesha Medan en-US Owner : Riset dan Jurnal Akuntansi 2548-7507 Apakah Perekayasaan Laba Dipengaruhi oleh Akuntansi Lingkungan, Kapitalisasi Pasar, dan Asimetri Informasi? http://owner.polgan.ac.id/index.php/owner/article/view/878 <p><em>This study aims to examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The specific target of this research is to empirically examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 47 companies. Determination of the sample was selected based on the Slovin method and purposive sampling criteria with a quantitative descriptive approach. This study uses secondary data from company financial reports, company annual reports and sustainability reports. Data analysis was performed using multiple linear regression analysis using SPSS version 26.0. By using multiple linear regression analysis as a research method, the results show that partially the quality of environmental accounting disclosures, good corporate governance, and information asymmetry have a significant effect on the level of discretionary accruals. Furthermore, based on the results of simultaneous testing, it is found that the quality of environmental accounting disclosures, good corporate governance, and information asymmetry together have a significant effect on the level of company discretionary accruals.</em></p> Bahtiar Effendi Copyright (c) 2022 Bahtiar Effendi https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2241 2252 10.33395/owner.v6i3.878 Pengaruh CR, ROA, DER terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi http://owner.polgan.ac.id/index.php/owner/article/view/880 <p><em>Based on the objectives of this research, including to find out the results of the test how much influence the Current Ratio (CR), Return on Assets (ROA) and Debt to Equity Ratio (DER) have on firm value, and the effect of Good Corporate Governance (GCG) as moderation the research method used is quantitative. The population is taken from food and beverage company data from 2018 to 2020. The sampling is purposive sampling. Initially the population of researchers was 78 companies, after passing the specified sample criteria, only 45 companies remained. The data analysis technique is Partial Least Square (PLS) including the SmartPLS 3 application. The results of the research : current ratio and return on assets have no effect on firm value. Debt to equity ratio has an effect on firm value. Current ratio and return on assets cannot be moderated by good corporate governance. Debt to equity ratio can be moderated by good corporate governance. The moderating variable in this study is the first one included in the moderating potential because the moderating effect 1 and the moderating effect 2 have no effect on the dependent variable. While the second type of moderation is included in pure moderation because the moderating effect 3 has an influence on the dependent variable, while the moderating variable does not affect the dependent variable.</em></p> Qorry Tsaniatuzaima Eny Maryanti Copyright (c) 2022 Qorry Tsaniatuzaima, Eny Maryanti https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2253 2265 10.33395/owner.v6i3.880 Tax Management Dipengaruhi Fasilitas Pajak, Leverage, Transfer Pricing, Fixed Assets Intensity, dan Political Power http://owner.polgan.ac.id/index.php/owner/article/view/914 <p><em>Tax management is still an ongoing issue. This is done because the company seeks to maximize profits by minimizing the tax burden paid, besides that tax management actions occur because there are differences in objectives between the government and the company. The government aims to optimize state revenue through tax revenue, while companies view taxes as a burden for reducing profits. This study aims to understand and examine the effect of tax facilities, leverage, transfer pricing, fixed assets intensity, and political power on tax management. The population in this study uses the property and real estate industry sector companies in 2017-2020 as many as 80 companies. The research sample was taken using purposive sampling technique with the acquisition of a sample of 16 companies dan 64 research data with outlier data as many as 24 units of analysis. The data processing technique method in this study uses descriptive statistical data analysis, classical assumption test, multiple linear regression analysis, hypothesis testing using partial significant test (t-test) with IBM SPSS software version 25. The result prove that tax facilities and political power have a significant negative effect on tax management. In addition, leverage and transfer pricing have a significant positive effect on tax management and fixed assets intensity does not have a significant negative effect on tax management.</em></p> Ema Aulia Erwanti Trisni Suryarini Copyright (c) 2022 Ema Aulia Erwanti, Trisni https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2266 2277 10.33395/owner.v6i3.914 Analisis Penerapan Tata Kelola Perusahaan dan Audit Internal Terhadap Kinerja Keuangan Perbankan Syariah Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/948 <p><em>The world of banking is one of the important aspects in moving activities in the economic field. It is important for banks to maintain stable and increasing profitability to fulfill obligations to shareholders, attract investors to invest, and increase public confidence in storing excess funds held by banks. This study aims to analyze the effect of Corporate Governance by measuring the sharia supervisory board, board of directors, and audit committee on the financial performance of Islamic banking as measured by profitability using Return On Assets (ROA) in Islamic banking companies registered with the Financial Services Authority (OJK) for the periode 2017-2021. This research method uses secondary data with documentation techniques. With a population of 14 Islamic Comercial Banks, the sample for this study was 5 Islamic comercial bank companies that match the criteria for selecting each company that attaches financial statements and good corporate governance reports by including the number of sharia supervisory boards, boards of directors, and audit committees. The sampling method used in this research is using purposive sampling technique. The data analysis technique uses multiple regression analysis using the SPSS 25 program. The result of this study explain that the sharia supervisory board has a partial negative effect on profitability, while the board of directors and audit committee have no effect on profitability.</em></p> Febri Rikasari Widhian Hardiyanti Copyright (c) 2022 Febri Rikasari, Widhian Hardiyanti https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1602 1613 10.33395/owner.v6i3.948 Peran Earning Per Share Dalam Memediasi Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan http://owner.polgan.ac.id/index.php/owner/article/view/918 <p><em>This research is based to see the extent of the influence of the role of Earning Per Share in Mediating the Effect of Financial Performance on Firm Value. This PBV value is used to assess the price of the shares offered by the company, expensive or cheap, if the PBV value &gt; 1, it is certain that the share price is expensive, and vice versa. . The sample was taken by purposive sampling by collecting company data on the IDX, namely plantation sector companies from 2015 to 2020. The sample obtained was 14 companies. The statistical method used to test the hypothesis is SEM-PLS (Structural Equation Model – Partial Least Square). The results of this study found that the ratio of profitability, solvency and activity had an effect on firm value, while liquidity had no effect on firm value. Meanwhile, EPS can only strengthen the influence of the solvency ratio on firm value.</em></p> Rinny Meidiyustiani Mia Laksmiwati Triana Anggraeni Wulan Dwi Antari Copyright (c) 2022 Rinny Meidiyustiani, Mia Laksmiwati, Triana Anggraeni, Wulan Dwi Antari https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2291 2303 10.33395/owner.v6i3.918 Profitabilitas, leverage, inventory intensity ratio dan praktik penghindaran pajak http://owner.polgan.ac.id/index.php/owner/article/view/911 <p><em>This study was conducted to examine the effect of profitability, leverage, and inventory intensity ratio on tax avoidance practices. The variable of tax avoidance is measured by using the effective tax rate (ETR), the variable of profitability is measured by the return on assets (ROA), the variable of Leverage is measured by the ratio of total debt to total assets, and the Inventory Intensity Ratio is measured by the comparison between total inventory and total assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange over a five-year period, namely 2016 - 2020. The number of samples used in this study were 77 companies. The number of final observations used was 245 observations. The sample selection method used is purposive sampling technique. Data were analyzed using multiple linear regression analysis. The type of data used in this study is secondary data in the form of company financial and annual reports which can be downloaded through www.idx.co.id. The results of this study indicate that profitability has a positive effect on tax avoidance practices, inventory intensity ratio has a negative effect on tax avoidance practices, and leverage has no effect on tax avoidance practices. The positive influence of profitability can be a policy input for the government related to good governance practices in companies so that tax avoidance practices can be minimized. This study also found that good inventory management can increase company profits which in turn increase tax revenue for the government.</em></p> <p><em>This study was conducted to examine the effect of profitability, leverage, and inventory intensity ratio on tax avoidance practices. The variable of tax avoidance is measured by using the effective tax rate (ETR), the variable of profitability is measured by the return on assets (ROA), the variable of Leverage is measured by the ratio of total debt to total assets, and the Inventory Intensity Ratio is measured by the comparison between total inventory and total assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange over a five-year period, namely 2016 - 2020. The number of samples used in this study were 77 companies. The number of final observations used was 245 observations. The sample selection method used is purposive sampling technique. Data were analyzed using multiple linear regression analysis. The type of data used in this study is secondary data in the form of company financial and annual reports which can be downloaded through www.idx.co.id. The results of this study indicate that profitability has a positive effect on tax avoidance practices, inventory intensity ratio has a negative effect on tax avoidance practices, and leverage has no effect on tax avoidance practices. The positive influence of profitability can be a policy input for the government related to good governance practices in companies so that tax avoidance practices can be minimized. This study also found that good inventory management can increase company profits which in turn increase tax revenue for the government.</em></p> Nanik Niandari Fransiska Novelia Copyright (c) 2022 Nanik Niandari, Fransiska Novelia https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2304 2314 10.33395/owner.v6i3.911 Tax Avoidance Terhadap Perspektif Komisaris Independen,Kompensasi Rugi Fiskal dan Pertumbuahn Aset http://owner.polgan.ac.id/index.php/owner/article/view/876 <p>Tax avoidance is a tax avoidance practice carried out by taxpayers, especially corporate taxpayers to reduce or even eliminate the tax burden by taking advantage of loopholes. In tax policies and regulations. This study aims to analyze and examine the effect of independent commissioners, asset growth and fiscal loss compensation on tax avoidance. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, 2016-2020. With a final sample of 60. The method used in this research is using purposive sampling technique. The data analysis technique uses panel data regression analysis using the Eviews 12 program. The results of this study partially explain that independent commissioners have a significant negative effect on tax avoidance, asset growth has no significant effect on tax avoidance. And fiscal loss compensation has no significant effect on tax avoidance.</p> Siti Zulfatin Nihayah Rachmawati Meita Oktaviani Copyright (c) 2022 Siti Zulfatin Nihayah, Rachmawati Meita Oktaviani https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2315 2324 10.33395/owner.v6i3.876 The Effect of Financial Accounting Practices and Management Accounting Practices on MSME’s Economic sustainability http://owner.polgan.ac.id/index.php/owner/article/view/925 <p><em>This study aims to find empirical evidence regarding the level of adoption of financial accounting practices, assessment of accounting practices to MSMEs, and to see the correlation between financial</em><em> accounting</em><em> practices and </em><em>management accounting practices</em><em> of MSMEs in Palembang.</em><em> T</em><em>otal of 1,103 MSMEs registered at Cooperatives and Micro, Small and Medium Enterprises</em><em> Office</em> <em>is</em><em> the research population. The sampling technique used the Taro Yamane formula to determine the size of the sample. After obtaining the number of samples, the random sampling method was used to select the MSMEs that were used as research samples. The precision of the sample used in this study was 0.2 and the research sample obtained was 50 samples. The data analysis method used was descriptive statistics and simple and multiple linear regression with a significance level of 0.05. The result is that there is a significant positive effect between financial accounting practices and management accounting on economic sustainability with a probability of 0.006 &lt; 0.005. The most widely adopted financial accounting practice is the recording of sales and purchase transactions, while the most widely used management accounting practice is in operational budget planning.</em></p> Yobi Nagoya Pratiwi Febrianty Poppy Febrina Mutiara Lusiana Annisa Copyright (c) 2022 Yobi Nagoya Pratiwi, Febrianty, Poppy Febrina, Mutiara Lusiana Annisa https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2325 2335 10.33395/owner.v6i3.925 Pengaruh Struktur Aktiva, Ukuran Perusahaan, Operating Leverage dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (2017-2020) http://owner.polgan.ac.id/index.php/owner/article/view/905 <p><em>This study aims to determine the effect of asset structure, firm size, operating leverage and sales growth on capital structure of food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The data used is sourced from financial data on the Indonesia Stock Exchange through the website </em><a href="http://www.idx.co.id"><em>www.idx.co.i</em><em>d</em></a> <em>, and a selection has been made according to predetermined criteria. The population used in this study is Food and Beverage companies, totaling 30 companies, by using a purposive sample, the resulting sample is 17 companies. With this research, it is hoped that it can become a science to help further researchers as well as students or the general public who need a source of information. From the research, it can be seen that Asset Structure, Company Size, Operating Laverage and Sales Growth have a positive and significant effect simultaneously on profit growth. Asset structure and firm size have a negative and insignificant effect on profit growth. Operating leverage has a positive and significant effect on profit growth while Sales Growth has a positive but not significant effect on profit growth in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2020 period.</em></p> Deasy Arisandy Aruan Putri Sitanggang Catrin Naomi Lumban Tobing Lasriana Harianja Copyright (c) 2022 Deasy Arisandy Aruan, Putri Sitanggang, Catrin Naomi Lumban Tobing, Lasriana Harianja https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2336 2344 10.33395/owner.v6i3.905 Analisis Efektivitas Transmisi Kebijakan Moneter Melalui Instrumen Syariah dan Konvensional Dalam Memengaruhi Inflasi di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/990 <p><em>This research analyze the transmission of monetary policy through the syariah instrument and conventional instrument in influencing inflation in Indonesia with data analysis techniques using the Vector Error Correction Model. The data used in the research obtained from the 2016-2020 Indonesian Economic and Financial Statistics annual report, 2016-2020 Consumer Price Index data from Central Bureau of Statistics, the 2016-2020 Banking Statistics annual report and the 2016-2020 Islamic Banking Statistics annual report. The test results on the syariah instrument indicators show that the Consumer Price Index gives a negative response to shocks that occur in FINC and SBIS, while the Consumer Price Index gives a positive response to shocks that occur in DPK and PUAS. The test results on the conventional instrument indicators show that the Consumer Price Index gives a negative response to shocks that occur in LOAN, DPK and SBI, while the Consument Price Index gives a positive response to shocks that occur in PUAB. And the results of the Forecast Error Variance Decomposition test show that the influence of indicators from the syariah instrument variable simultaneously in influencing the Consumer Price Index as a proxy for inflation is greater than the indicators from the conventional instrument variable.</em></p> Nur Ariani Aqidah Ishak Ishak Takdir Takdir Mutmainnah Azzahra Copyright (c) 2022 Ishak Slamet, Nur Ariani Aqidah, Takdir Ishak, Mutmainnah Azzahra https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2345 2353 10.33395/owner.v6i3.990 Analisis pengaruh Financial Literacy dan Locus of Control sebagai variabel moderating terhadap Management Behaviour http://owner.polgan.ac.id/index.php/owner/article/view/985 <p><em>Financial management Behavior needs to be carried out by every individual, including students. However, not all individuals are accustomed to financial management behavior. Financial management behavior in students is thought to be influenced by financial literacy, student locus of control through locus of control as a moderating variable. The purpose of this study was to analyze the effect of financial literacy and locus of control on financial management behavior with locus of control as a moderating variable. Quantitative research is the type of research used. Questionnaires were used as a data collection technique. The total population of the study was 2,338 active undergraduate students. Purposive sampling was used for sampling. Classical assumption test, validity test, reliability test and regression analysis were used as a technique for data analysis and used SPSS 21 software. This study resulted in 1) There is a positive and significant effect of financial literacy on financial management behavior in students. 2) There is a positive and significant influence of locus of control on financial management behavior in students. 3) There is an influence of financial literacy on financial management behavior with locus of control as a moderating variable.</em></p> Emawati Natan Linda Mahastanti Copyright (c) 2022 Emawati Natan Natan, Linda Mahastanti https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2354 2363 10.33395/owner.v6i3.985 Analisis Determinan Penghindaran Pajak Pada Perusahaan Industri Barang Konsumsi http://owner.polgan.ac.id/index.php/owner/article/view/915 <p><em>This research is a quantitative research that aims to analyze the factors that influence tax avoidance. The variables used include profitability, leverage, sales growth and earnings management. Source of data is obtained from the annual financial report on the Indonesian Stock Exchange (IDX). The population in this study are 98 consumer goods industrial sector companies listed on the IDX for the period 2016–2021 with purposive sampling method. Based on the purposive sampling method, 138 samples were obtained from 23 consumer goods industrial sector companies listed on the IDX for the period 2016–2021. The data analysis technique in this study used panel data using the Eviews 9 program. The results of this study show that profitability, leverage, sales growth and earning management have no effect on tax avoidance</em></p> Fajar Pratama Aji Sartika Wulandari Copyright (c) 2022 Fajar Pratama Aji, Sartika Wulandari https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1591 1604 10.33395/owner.v6i3.915 Penyusunan Laporan Keuangan yang baik dan benar pada BUMDes http://owner.polgan.ac.id/index.php/owner/article/view/975 <p><em>This research was conducted at BUMDes Mosaik Pematang Serai, Tanjung Pura District, Langkat Regency, North Sumatra. The purpose of this research is to find out how much understanding of village officials in compiling and processing village financial reports so that they can provide further training to improve village officials' skills in preparing village financial reports properly and correctly through community service by providing socialization. This study uses a qualitative descriptive approach by means of interviews. Village-Owned Enterprises or abbreviated BUMDes are formed by the village government to improve the welfare of the village community, utilize all economic potential, economic institutions, as well as the potential of natural resources and village human resources. Most of the business entities in Pematang Serai are engaged in savings and loans, party equipment rental, trading business and management of agricultural and marine businesses. The result of this study is that the knowledge of village officials in preparing financial reports is only limited to recording revenues and expenditures, meanwhile in reporting accountability to the government it must follow established procedures. This research is expected to continue as a community service by providing socialization about village accounting to improve the knowledge and skills of BUMDes managers in Pematang Serai Village, Tanjung Pura District, Langkat Regency, North Sumatra related to knowledge about SOPs for managing BUMDes financial statements.</em></p> Nur Aliah Miftha Rizkina Nina Fadilah Copyright (c) 2022 Nur Aliah, Miftha Rizkina, Nina Fadilah https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1457 1462 10.33395/owner.v6i3.975 Pengaruh Kegagalan Keuangan terhadap Nilai Pasar Perusahaan-Perusahaan Retail Indonesia Yang Terdaftar di Bursa Efek Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/824 <p><em>The development of e-commerce in Indonesia became a factor that threatened retail businesses, even some of them went bankrupt due to liquidation that led to financial failure. Financial failure is not detected within a certain time so it is likely that the company will go bankrupt. This study aims to determine the effect of financial distress on the market value of Indonesian retail companies listed on the Indonesia Stock Exchange. The study was conducted quantitatively. The study was conducted on 17 retail companies in Indonesia on the Indonesia Stock Exchange which published their audited financial statements for 3 consecutive years, namely 2016-2018. The sampling technique used was purposive sampling. The independent variable is financial failure measured by using the Altman Z-score and the dependent variable is market value. Data were analyzed by linear regression panel data with fixed effect method. The results show that the Altman model can be used to measure signs of corporate financial distress. Most of the 2016-2018 IDX retail companies are not vulnerable to financial distress and are in a healthy financial situation. Financial distress is stated to have a significant and positive effect on the market value of BEI retail industry companies in 2016-2018</em>.</p> Iis Kurniasari Tantri Yanuar Rahmat Syah Copyright (c) 2022 Iis Kurniasari, Tantri Yanuar Rahmat Syah https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1414 1423 10.33395/owner.v6i3.824 Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Sektor Aneka Industri di Bursa Efek Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/919 <p><em>The Lippo Group in 2018 had corruption problems following an arrest operation by the KPK due to a subsidiary taking bribes for licensing the Meikarta project. In 2019, PT Jiwasraya carried out a financial scandal that resulted in the company's equity crashing so that it was unable to pay its JS Saving Plan policy claim obligations. In the same year, the Finance Director of PT Angkasa Pura II was arrested by the KPK for making a bribe transaction of 96,700 Singapore dollars for appointing PT INTI to work on a baggage handling system procurement project worth Rp. 86 billion. Finally, PT Freeport Indonesia in 2017 treated local workers less well, such as differences in salary and wages, placement in the company, which is a violation of the principles of good corporate governance, especially the principle of justice. Freeport does not pay its responsibility to pay taxes to the local government which means it violates the principle of responsibility or the principle of responsibility. This study aims to obtain empirical evidence of the effect of the board of directors, independent board of commissioners, audit committee, institutional ownership, and managerial ownership on financial performance. The population used in this study is 230 data from various industrial sector companies listed on the Indonesia Stock Exchange in 2016 – 2020. The sample selected using a purposive sampling method with 3 criteria. The number of samples obtained is 210 data. The data analysis method used multiple linear regression analysis. The results of the study stated that the board of directors, independent board of commissioners, institutional ownership, and managerial ownership had a significant positive effect on financial performance, while the audit committee had no significant effect on financial performance. Overall good corporate governance has an effect on the company's financial performance.</em></p> <p>Grup Lippo tahun 2018 terjadi permasalahan korupsi menyusul operasi tangkap tangan oleh KPK akibat anak perusahaan melakukan suap untuk perizinan proyek Meikarta.&nbsp; Pada tahun 2019, PT Jiwasraya melakukan skandal finansial yang berakibat macetnya ekuitas perusahaan hingga tidak mampu membayar kewajiban klaim polis JS Saving Plan. Di tahun yang sama, Direktur Keuangan PT Angkasa Pura II diringkus KPK karena melakukan transaksi suap sebesar 96.700 dollar Singapura karena menunjuk PT INTI untuk menggarap proyek pengadaan <em>baggage handling system</em> senilai Rp 86 milliar. Terakhir, PT Freeport Indonesia tahun 2017 telah memperlakukan pekerja Iokal kurang layak seperti perbedaan gaji dan upah, penempatan kedudukan di perusahaan, merupakan salah satu pelanggaran prinsip <em>good corporate governance</em> khususnya prinsip keadilan. Freeport tidak membayar tanggung jawabnya untuk membayar pajak ke pemerintah daerah setempat yang berarti melanggar prinsip responsibility atau prinsip tanggung jawab. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh dewan direksi, dewan komisaris independen, komite audit, kepemilikan institusional, dan kepemilikan manajerial terhadap kinerja keuangan<em>.</em> Populasi yang digunakan dalam penelitian ini adalah 230 data perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Sampel yang dipilih menggunakan metode <em>purposive sampling</em> dengan 3 kriteria. Jumlah sampel yang didapatkan sebanyak 210 data. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menyatakan bahwa dewan direksi, dewan komisaris independen, kepemilikan institusional, dan kepemilikan manajerial berpengaruh positif signifikan terhadap kinerja keuangan sedangkan komite audit tidak berpengaruh signifikan terhadap kinerja keuangan. Secara keseluruhan <em>good corporate governance</em> berpengaruh terhadap kinerja keuangan perusahaan.</p> M. Hasyim Abdul Malik Copyright (c) 2022 M. Hasyim Abdul Malik https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1629 1647 10.33395/owner.v6i3.919 Pengaruh Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow dan Leverage Terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019 http://owner.polgan.ac.id/index.php/owner/article/view/853 <p><em>The purpose of this study was to examine the effect of Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow and Leverage on Firm Value in consumer goods industry sector companies listed on the Indonesia Stock Exchange n 2016-2019 period. Firm value shows that the value of all assets owned by company, which can be used as a sign for investors to invest in a company. This research used a method with a quantitative descriptive approach. The population in this study were the consumer goods companies listed in Indonesia Stock Exchange (IDX) during the period 2016 to 2019 with a total of 40 companies and the sampling technique used purposive sampling and obtained 24 companies in consumer goods sector. Data analysis used multiple linear regression analysis, classical assumption test, the coefficient of determination test, F test and t test. The results of the study show that partially corporate social responsibility and free cash flow have significant effect on the firm value but enterprise risk management and leverage have no effect on the firm value. Variable enterprise risk management, corporate social responsibililty, free cash flow and leverage simultaneously have a significant effect on firm value in consumer goods industry sector listed on Indonesia Stock Exchange in 2016-2019.</em></p> Namira Ufrida Rahmi Venny Veronika Wijaya Copyright (c) 2022 Namira Ufrida Rahmi, Venny Veronika Wijaya https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 10.33395/owner.v6i3.853 Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, dan Leverage terhadap Audit Report Lag (Studi pada Perusahaan Consumer Goods Terdaftar di BEI Tahun 2019-2020) http://owner.polgan.ac.id/index.php/owner/article/view/991 <p><em>Financial statements contain useful information for many users. The usefulness of financial statements affects how the users need to analyze financial statements timely for the decision-making process. To maintain the accuracy and transparency of financial statements, each company must request an audit service from an audit firm, which requires a long time. This may lead to the phenomenon known as audit report lag. In concern of the timeliness of financial statement reporting, this research wanted to find a solution that can be taken by regulators and companies so that financial statements can be reported timely. The purpose of this research is to analyze the impact of firm size, firm age, liquidity, and leverage on audit report lag. This research is quantitative, using the simple random sampling technique. The samples used for this research are the consumer goods sector companies that are listed in BEI from 2019 until 2020, with a total of 72 samples used. The data is analyzed using SPSS 24 for the classic assumption test, descriptive statistical analysis, and multiple linear regression test. The results showed that firm size affects negatively the audit report lag, firm age also affects negatively toward the audit report lag, liquidity affects negatively audit report lag and leverage also affects the audit report lag negatively. The results also showed that firm size, firm age, liquidity, and leverage affect the audit report lag simultaneously. The implication of this research may help companies and regulators in supporting the timeliness of financial statement reporting.</em></p> Andrew Christian Sudjono Amelia Setiawan Copyright (c) 2022 Andrew Christian Sudjono, Amelia Setiawan https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1514 1624 10.33395/owner.v6i3.991 Pengaruh Faktor Keuangan terhadap Financial Distress dengan dimoderasi oleh Komite Audit http://owner.polgan.ac.id/index.php/owner/article/view/867 <p><em>Research on the company's financial difficulties is very important because it can lead to bankruptcy which will have a bad impact on the country's economy. This study aims to provide empirical evidence about the influence of financial factors, namely operating cash flow per share (OCFS) and current ratio (CR) in predicting financial distress moderated by the expertise of the audit committee. This research is a quantitative study on property &amp; real estate sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The number of samples as many as 36 companies from 73 populations was obtained through the purposive sampling technique. This study uses the Moderated Regression Analysis (MRA) method in analyzing the processed data using the SPSS application. The results showed that operating cash flow per share can reduce financial distress while the current ratio has no effect on financial distress. In addition, it was found that the expertise of the audit committee strengthens the relationship between operating cash flow per share and financial distress, but not the relationship between the current ratio and financial distress. This research is useful to provide insight to investor,company’s management, financial institutions, stakeholders and other related parties in future decision making. </em></p> Anita Evrilianingsih Annisa Shaffana Amalia Copyright (c) 2022 Anita Evrilianingsih, Annisa Shaffana Amalia https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1676 1686 10.33395/owner.v6i3.867 Determinasi Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja dan Keberlangsungan Usaha UMKM http://owner.polgan.ac.id/index.php/owner/article/view/928 <p><em>This article is the result of a review to see how the determination of Financial Literacy and Financial Inclusion on MSME Business Performance and Sustainability. Based on the results of previous related research. The results of the review using the Systematic Literature Review (SLR) from studies contained in journals published on </em><a href="https://scholar.google.com"><em>https://scholar.google.com</em></a><em> range from 2016 – 2021. Where the results state that: Financial Literacy affects MSME Performance, Inclusion Finance has an effect on MSME Performance, Financial Literacy has an effect on MSME Business Continuity, Financial Inclusion has no effect on MSME Business Continuity, and Financial Literacy has an effect on MSME Financial Inclusion</em></p> Bunga Permata Sari Dheo Rimbano Beny Marselino Chici Aprilia Sandy Resti Ria Hairum Copyright (c) 2022 Bunga Permata Sari, Dheo Rimbano, Beny Marselino, Chici Aprilia Sandy, Resti Ria Hairum https://creativecommons.org/licenses/by-nc/4.0 2022-07-02 2022-07-02 6 3 2865 2874 10.33395/owner.v6i3.928 Efektivitas Pelaporan Pajak Di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/994 <p><em>The current development strategy should be more directed at an independent Indonesian economy. This independence also includes independence in financing development. By doing this research, it is expected to be able to measure a country's success in optimizing tax funds' distribution fairly and equitably and to find out how much influence these variables have on taxpayers' perceptions of the ethics of tax avoidance. The urgency of this study is to examine the effect of tax amnesty, the self-assessment system, and the use of ESPT in tax reporting moderated by tax law enforcement on tax avoidance behavior. The method used is descriptive quantitative, the data analysis technique used in this research is a descriptive statistical test, classical assumption test, multiple regression test, and hypothesis testing. Judging from the statistical results of the T-test, it can be concluded that Tax amnesty</em><em>&nbsp;and </em><em>Self Assessment </em><em>didn’t</em><em>&nbsp;affect tax avoidance. However, </em><em>ESPT and Law</em><em>&nbsp;are proven to have a significant effect on tax avoidance</em><em>. With the use of ESPT in tax reporting as well as law enforcement actually resulted in the occurrence of tax avoidance. This is indicated by taxpayers feeling they have a choice whether to report their taxes or not. And as for the applicable laws, not all of them are applied and there are gaps in their implementation so as to provide opportunities for taxpayers to carry out tax avoidance.</em></p> Aulia Al Qori Hadistiyah Rio Johan Putra Copyright (c) 2022 Aulia Al Qori Hadistiyah, Rio Johan Putra https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1490 1498 10.33395/owner.v6i3.994 Kinerja Keuangan Perusahaan Farmasi BUMN dan Non-BUMN Sebelum dan Selama Pandemi http://owner.polgan.ac.id/index.php/owner/article/view/874 <p><em>Since the emergence of COVID-19 in Indonesia, several corporate sectors in Indonesia have had their operational activities disrupted, which has caused a decline in revenue. However, there are industrial sectors that have benefited from the COVID-19 pandemic. One of them is the pharmaceutical industry. This study aims to determine the financial performance of public and private pharmaceutical companies before and during the pandemic. This research is descriptive quantitative research with the data source being secondary data. The data analysis technique uses net profit margin and returns on equity as profitability ratio, current ratio and quick ratio as liquidity ratio, total asset turnover and inventory turnover as activity ratio, debt to equity ratio, and debt to asset ratio as solvency ratios. The results show that private companies have better financial performance than public companies. Sido Muncul company has the best liquidity and solvency performance among other companies. Merck Indonesia has the best profitability performance, while Pyridam Farma has the best activity performance. In contrast, Indofarma has the worst performance among others even though in terms of activity performance, Indofarma is the most efficient company in selling products.</em></p> <p>&nbsp;</p> <p>Sejak kemunculan COVID-19 di Indonesia, beberapa sektor perusahaan di Indonesia terganggu aktivitas operasionalnya yang menyebabkan penurunan pendapatan. Namun, terdapat sektor industri yang diuntungan dari adanya pandemi COVID-19. Salah satunya industri farmasi. Penelitian bertujuan untuk mengetahui kinerja keuangan perusahaan farmasi BUMN dan Non-BUMN sebelum dan selama pandemi. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan sumber data yang digunakan berupa data sekunder. Teknik analisis data menggunakan analisis rasio profitabilitas yaitu net profit margin dan return on equity, rasio likuiditas yaitu current ratio dan quick ratio, rasio aktivitas yaitu total asset turnover dan inventory turnover, dan rasio solvabilitas yaitu debt to equity ratio dan debt to asset ratio. Hasil penelitian menunjukkan bahwa perusahaan Non-BUMN memiliki kinerja keuangan perusahaan yang lebih baik dari perusahaan BUMN. Hal ini dapat dilihat bahwa perusahaan Sido Muncul memiliki kinerja likuiditas dan solvabilitas paling baik diantara perusahaan lainnya. Kinerja profitabilitas paling baik dimiliki oleh perusahaan Merck Indonesia sedangkan Pyridam Farma memiliki kinerja aktivitas terbaik diantara lainnya. Sementara Indofarma memiliki kinerja paling buruk diantara lainnya meskipun pada kinerja aktivitas, Indofarma merupakan perusahaan yang paling efisien dalam menjual produknya.</p> Michelia Yemima Hardwi Atmaja Arthik Davianti Copyright (c) 2022 Michelia Yemima Hardwi Atmaja, Arthik Davianti https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1657 1675 10.33395/owner.v6i3.874 Early Warning Sistem Perusahaan Era Pandemi Covid-19 http://owner.polgan.ac.id/index.php/owner/article/view/935 <p><em>To break the chain of spread of the Covid-19 virus, the Government implemented a policy of restricting people's movements. The fact that occurred due to restrictions on community activities, the wheels of the economy were disrupted, even some business activities were closed. The formulation of the research problem, how are the results of the analysis of the Springate, Altman, Grover and Zmijewski Bankruptcy prediction models in the Covid-19 pandemic era. The purpose of the study was to empirically test the springate, altman, grover and zmijewski bankruptcy prediction models in companies during the covid-19 pandemic era. The research subjects are companies listed on the Indonesia stock exchange for the hotel, restaurant and tourism sub-sector in 2020. The results of the springate model test (s-score) show that 25 companies are predicted to have the potential to go bankrupt, 3 companies are predicted to be healthy. Altman model (Z-Score) shows that 16 companies are predicted to have the potential to go bankrupt, 4 companies experience a slight potential for bankruptcy and 4 companies are healthy. The grover model (G-Score) shows that 6 companies are predicted to have the potential to go bankrupt, 22 companies are healthy. The zmijewski model (X-Score) shows that 1 company is predicted to have the potential to go bankrupt, 27 companies are predicted to be healthy. The four models that show the same results for companies that are predicted to be healthy are PT. Asia Sejahtera Mina, Tbk with the issuer code AGAR.</em></p> Dwi Bhakti Iriantini Soemaryono Soemaryono Rudi Pratono Copyright (c) 2022 Dwi Bhakti Iriantini, Soemaryono Soemaryono, Rudi Pratono https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1424 1431 10.33395/owner.v6i3.935 Kontrak Forward sebagai Lindung Nilai Risiko Fluktuasi Nilai Tukar, Apakah Efektif? http://owner.polgan.ac.id/index.php/owner/article/view/1009 <p>Penelitian ini bertujuan untuk mengevaluasi penggunaan kontrak forward oleh PT Unilever Indonesia Tbk sebagai instrumen derivatif. Data penelitian berupa kurs tengah untuk mata uang US Dollar (USD) dan Euro (EUR) sepanjang Januari 2020 - Maret 2020 sebagai kurs spot. Metode perhitungan forward rate digunakan untuk menentukan premi yang akan diperoleh PT Unilever Indonesia Tbk selama kuartal I-2020 dengan memanfaatkan kontrak forward. Hasil penelitian yaitu &nbsp;satu dari setiap lima belas transaksi kontrak forward yang dilakukan oleh PT Unilever Indonesia Tbk mencapai tujuan hedging, karena forward rate yang berlaku pada kontrak kurang dari spot rate yang berlaku di Indonesia pada tanggal jatuh tempo. Namun, empat belas dari lima belas transaksi menunjukkan perhitungan hasil negatif/diskonto forward yang disebabkan oleh nilai spot rate yang lebih besar dari forward rate dari kontrak yang disepakati. Fenomena ini mengindikasikan bahwa nilai rupiah terhadap valuta asing euro dan dolar AS menguat pada kuartal I-2020. Hasil ini menunjukkan bahwa keputusan untuk melakukan lindung nilai tidak selalu bermanfaat bagi perusahaan. Rekomendasi yang dapat diberikan kepada manajemen adalah dari sebuah perusahaan harus mempertimbangkan banyak hal sebelum memutuskan untuk melakukan hedging, karena jika hedging tidak berhasil, maka beban perusahaan untuk membayar kewajiban secara internasional akan meningkat.</p> Dewi Pangestuti Copyright (c) 2022 Dewi Pangestuti https://creativecommons.org/licenses/by-nc/4.0 2022-07-02 2022-07-02 6 3 2875 2886 Pengaruh Modal Intelektual Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi http://owner.polgan.ac.id/index.php/owner/article/view/939 <p><em>The purpose of this study is to analyze and provide empirical evidence whether profitability moderates the relationship between intellectual capital and increasing firm value on the IDX. This study uses secondary data in the form of annual reports of banking companies from 2018-2020. This research method is included in quantitative descriptive research using purposive sampling technique using certain criteria as a determination. The sample in this study were 35 banking companies and the number of observations or observations was 105 data. The data analysis tool used is multiple linear regression and Moderated Regression Analysis (MRA) with the help of Eviews version 10 software. The results show that the intellectual capital variable has an effect on firm value measured using Tobin's Q. There is a moderating variable in profitability as measured by Return On Assets (ROA) is proven to be able to moderate the influence of intellectual capital on firm value. The conclusions in this study is the companies that use optimal intellectual capital can increase the value of the company. Companies that have high profitability are also considered to have high performance in making profits. High profit generated and optimal use of intellectual capital will make the market give more assessments through their share prices.</em></p> Ririn Yuliawati Natasia Alinsari Copyright (c) 2022 Ririn Yuliawati, Natasia Alinsari https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1698 1708 10.33395/owner.v6i3.939 Pengaruh Profitabilitas, Likuiditas, Aktivitas, Leverage, dan Sales Growth Terhadap Financial Distress http://owner.polgan.ac.id/index.php/owner/article/view/944 <p><em>Financial distress is a situation where a company experiences financial difficulties before going bankrupt. The purpose of this study was to examine the effect of profitability, liquidity, activity, leverage and sales growth on financial distress in service companies in the tourism, restaurant and hotel sub-sectors listed on the Indonesia Stock Exchange (IDX). The sampling technique used documentation with secondary data obtained from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The number of samples used is 72. The method used in this study is purpose sampling. The data analysis technique used logistic regression analysis using the Eviews12 program. The partial results of this study explain that profitability has a negative influence on financial distress, then liquidity, activity, leverage and sales growth have no effect on financial distress.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><em>: </em><em>Financial Distress</em><em>; Profitability; Liquidity; Activity; Leverage;&nbsp; Sales Growth</em></p> Nurul Delayanti Dwi Oktaviani G.Anggana Lisiantara Copyright (c) 2022 Nurul Delayanti Dwi Oktaviani, G.Anggana Lisiantara https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1649 1559 10.33395/owner.v6i3.944 Model Financial Technology (Fintech) Syariah di Sumatera Utara http://owner.polgan.ac.id/index.php/owner/article/view/893 <p><em>This study aims to analyze Islamic Financial Technology (Fintech) using a SWOT analysis approach in North Sumatra. This type of research uses qualitative research methods. Data collection techniques in research using interviews. This research was conducted in several Islamic Banks in North Sumatra, such as Bank Syariah Indonesia, BCA Syariah, Bank Mega Syariah, Bank Niaga Syariah and Bank Muamalat Indonesia. Data analysis technique with SWOT analysis. The results show that the opportunity for Islamic financial technology for Islamic banking is how financial technology as a newcomer can synergize with financial institutions, especially Islamic banking. After the researchers conducted the analysis, the conclusion of the financial technology opportunity is the opportunity to create income for Islamic Banking through collaboration with financial technology companies. And can facilitate customers such as transfer of funds, payments, borrowing capital, credit to asset management. Furthermore, the challenge for Islamic banking because of the existence of financial technology is the rise of crime in the world of technology and information</em><em>.</em></p> Siti Mujiatun Hanifa Jasin Muhammad Fahmi Jufrizen Jufrizen Copyright (c) 2022 Siti Mujiatun, Hanifa Jasin, Muhammad Fahmi, Jufrizen Jufrizen https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1709 1718 10.33395/owner.v6i3.893 Sengketa Pajak dalam Perspektif Wajib Pajak (Studi Kasus Restitusi Pajak ADHI-IBG, KSO) http://owner.polgan.ac.id/index.php/owner/article/view/950 <p><em>Tax disputes are not as scary as most people imagine. Tax disputes are also not something that should be feared by taxpayers or other tax actors. This paper explains how a tax dispute is manifested as a difference of opinion. Differences of opinion in terms of interpreting or interpreting a tax provision and regulation. Differences in how to apply tax regulations to real business conditions occur. This tax dispute also occurred in ADHI-IBG, KSO. This research is a qualitative descriptive research. The data used in this study are SPHP data and response letters from taxpayers. From the analysis conducted, the researcher grouped the differences in views due to differences in understanding related to the enforcement of tax rules and differences in understanding of the accounting system used by companies and financial documents that became the elements that caused tax disputes to occur. This dispute has become more and more protracted and lengthy due to the inappropriate behavior of the tax examiner. The behavior raised by the tax auditor is that the tax auditor does not accept the arguments against the financial system used by the taxpayer and the rules in tax audit. The attitude of abuse of power possessed by the examiner also makes the examiner ignore and re-examine the explanation given by the taxpayer. The attitude that is also raised by the tax examiner is to refute the explanation of the taxpayer using mere assumptions, without clear data. In this condition, the taxpayer only fights for justice in the midst of the examiner's behavior that abuses power. A long process in fighting for justice must be passed. It is not a matter of material being accepted, but this is done so that similar incidents do not happen again in the future.</em></p> Wellia Novita Rida Rahim Fajri Adrianto Copyright (c) 2022 Wellia Novita, Rida Rahim, Fajri Adrianto https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1594 1601 10.33395/owner.v6i3.950 Dampak Peristiwa Pidato Kemenangan Joe Biden Terhadap Abnormal Return Saham Pada Sub Sektor Logam dan Mineral http://owner.polgan.ac.id/index.php/owner/article/view/899 <p><em>Abnormal returns can be influenced by political events that occur either in a country or in other countries. The momentum of the presidential election is one of the political events that can trigger investor reactions. One of the political events that is used as the object of this research is the event of Joe Biden's victory speech. This study is a quantitative study conducted to determine whether the events of Joe Biden's victory speech affect abnormal returns. Metals and minerals sub-sector stocks are the objects used in this research. A significance of 5% is used in this study to test the hypothesis with IBM SPSS Statistics 23 software with the different test methods of one sample t-test and paired sample t-test. The results of the study are (1) there are abnormal returns in the period before Joe Biden's victory speech on the 13th day, 11th day, 7th day, and 3rd day with negative abnormal returns, (2) there are abnormal returns. returns in the period after Joe Biden's victory speech on the 1st day, 2nd day, 4th day, 9th day, and 12th day with abnormal returns on the first day are positive. Then, for the 2nd day, the 4th day, the 9th day, and the 12th day there were negative abnormal returns, and (3) there was no difference in abnormal returns before and after Joe Biden's victory speech.</em></p> Yumna Sekar Utami Wahyudi Wahyudi Copyright (c) 2022 Yumna Sekar Utami, Wahyudi Wahyudi https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1719 1731 10.33395/owner.v6i3.899 Peranan Good Corporate Governance Dan Struktur Kepemilikan Dalam Meminimalisir Biaya Keagenan Pada Perusahaan Manufaktur Di BEI http://owner.polgan.ac.id/index.php/owner/article/view/954 <p>Biaya Agensi menjadi salah satu masalah tersendiri bagi sebagian besar perusahaan, khususnya bagi perusahaan manufaktur. Sejatinya biaya agensi yang timbul dari praktik menyimpang manajemen dapat diminimalisir dengan adanya tata kelola perusahaan yang baik atau yang dikenal dengan good corporate governance. Salah satu bentuk tata kelola yang baik adalah keberadaan dewan komisaris independen yang berfungsi sebagai mekanisme pengawasan yang ada di perusahaan. Selain itu struktur kepemilikan juga memiliki perannya sendiri untuk mengatasi peramsalahan ini. Penelitian ini bertujuan untuk melihat bagaimana peranan good corporate governance dan struktur kepemilikan dalam meminimalisir biaya keagenan di sebuah perusahaan</p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em>: </em>biaya keagenan, good corporate governance , proporsi dewan komisaris independen</p> Andrew Gunawan Copyright (c) 2022 Andrew Gunawan https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1568 1579 10.33395/owner.v6i3.954 Pengaruh Concept Blue Economy Dan Green Economy Terhadap Perekonomian Masyarakat Kepulauan Seribu http://owner.polgan.ac.id/index.php/owner/article/view/906 <p>Penelitian ini merupakan penelitian sebagai informasi pengetahuan mengenai pemberdayaan dan &nbsp;konsep pembangunan berkelanjutan di kepulauan seribu. Penelitian ini bertujuan untuk menganalisis strategi pemberdayaan masyarakat, <em>Concept Blue Economy</em>&nbsp;dan <em>Green economy </em>yang dapat mempengaruhi pendapatan masyarakat kepulauan seribu. Analisis ini menggunakan variabel Independen yaitu Pemberdayaan Masyarakat, Variabel Dependen yaitu Pendapatan Masyarakat dan Variabel Moderatingnya yaitu Concept Blue Economy dan Green Economy. &nbsp;Sempel yang digunakan dalam penelitian ini adalah Masyarakat Kepulauan seribu dengan sampel sebanyak 170 Orang kepulauan seribu dari 6 kelurahan yang ada di kepulauan seribu dan yang memiliki kiteria tertentu. Teknik pengumpulan data yang digunakan dalam penilitian ini adalah <em>probability sampling</em>. Metode statistik menggunakan Analisi Regresi Linear Berganda,dengan pengujian hipotesis uji Statistik t. Penelitian ini diuji menggunakan SPSS dan Smart PLS.Penelitian ini menerapkan skala likert dengan skala 5 point untuk mengukur variabel penelitian. Hasil penelitian ini menunjukkan bahwa <em>Concept Blue Economy</em>&nbsp;berpengaruh signifikan terhadap pendapatan masyarakat , <em>Concept Green Economy</em>&nbsp;berpengaruh signifikan terhadap pendapatan masyarakat , Strategi Pemberdayaan Masyarakat tidak berpengaruh signifikan &nbsp;terhadap pendapatan masyarakat &nbsp;di Kepulauan Seribu, &nbsp;Strategi pemberdayaan masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat yang di moderasi oleh <em>Concept Blue Economy</em>&nbsp;dan Strategi pemberdayaan masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat yang di moderasi oleh <em>Concept Green Economy</em>.</p> Ajeng Wijayanti Ramlah Ramlah Copyright (c) 2022 Ajeng Wijayanti, Ramlah Ramlah https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1732 1743 10.33395/owner.v6i3.906 Analisis Pengaruh Struktur Modal terhadap Kinerja Keuangan BUMN Sektor Konstruksi: Peran Financial Distress sebagai Variabel Moderasi http://owner.polgan.ac.id/index.php/owner/article/view/961 <p>Capital structure decision represents one of the most crucial financing decisions that can affect firm performance and firm value through the cost of capital. The purpose of this research is to explore the effect of capital structure on firm performance and the moderating effect of financial distress. This research used 63 data observations of 7 Indonesia SOEs in the construction sector for the period from 2010 to 2019. Multiple and Moderated Regression Analyses were used to investigate the effect of capital structure and financial distress on firm performance. The results indicate that the capital structure has a negative effect on ROA and ROE. and that this effect is stronger for firms with higher financial distress risk. This research is to provide further enrichment related to capital structure, financial distress, and firm performance, especially for SOEs in the construction sector in Indonesia.</p> <p> </p> <p><strong>ABSTRAK</strong></p> <p> </p> <p>Keputusan struktur modal merupakan salah satu keputusan pendanaan yang paling penting yang dapat mempengaruhi kinerja perusahaan dan nilai perusahaan melalui biaya modal. Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan kinerja keuangan serta pengaruh moderasi <em>financial distress</em> pada hubungan struktur modal dan kinerja keuangan. Penelitian ini menggunakan 63 data dari 7 BUMN Sektor Konstruksi di Indonesia untuk periode 2010 – 2019. Multiple dan Moderated Regression Analyses digunakan untuk menguji pengaruh pengaruh struktur modal dan kinerja keuangan serta pengaruh moderasi <em>financial distress</em> pada hubungan struktur modal dan kinerja keuangan. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif terhadap ROA dan ROE, dan bahwa efek ini lebih kuat untuk perusahaan dengan risiko kesulitan keuangan yang lebih tinggi. Penelitian ini untuk memberikan pengayaan lebih lanjut terkait struktur permodalan, <em>financial distress</em>, dan kinerja perusahaan khususnya bagi BUMN di sektor konstruksi di Indonesia.</p> Saktiana Rizki Endiramurti Nur Chayati Estetika Mutiaranisa Kuriniawati Didik Prasetyanto Copyright (c) 2022 Saktiana Rizki Endiramurti, Nur Chayati, Estetika Mutiaranisa Kuriniawati, Didik Prasetyanto https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1463 1478 10.33395/owner.v6i3.961 Pengaruh Arus Kas, Profitabilitas Dan Leverage Terhadap Financial Distress Saat Masa Pandemi Pada Perusahaan Manufaktur Terdaftar Di BEI http://owner.polgan.ac.id/index.php/owner/article/view/968 <p><em>Financial distress is a condition where a company experiences problems with their finances so that the company is threatened with bankruptcy. This study aims to determine and analyze the effect of cash flow, profitability and leverage variables partially on financial distress, as well as to determine which variable has most dominant influence on financial distress in manufacturing companies. The data processed is secondary data from the annual report of 30 manufacturing companies listed on the IDX in 2016-2021 which were taken through purposive sampling. The method use in this research is panel data regression analysis method using Eviews version 10. The result of this study indicate that : cash flow has a negative effect on financial distress, profitability and leverage have a significant effect on financial distress.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><em>: </em><em>Financial distress, cash flow, Profitability, leverage</em><em>&nbsp;</em></p> <p>&nbsp;</p> Aminar Sutra Dewi Fajri Arianto Rida Rahim Jefri Winanda Copyright (c) 2022 Aminar Sutra Dewi, Fajri Arianto, Rida Rahim, Jefri Winanda https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2814 2825 10.33395/owner.v6i3.968 Pengaruh Moralitas Individu Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Pada Pemerintah Kota Ambon http://owner.polgan.ac.id/index.php/owner/article/view/917 <p><em>This study aims to find empirical evidence regarding the effect of individual morality and obedience to accounting rules on the tendency of accounting fraud in the Ambon City Government. The sample used in this study amounted to 60 respondents spread across 12 Regional Apparatus Organizations (OPD). The sampling technique used is purposive sampling technique. The data used is primary data collected through questionnaires. The data obtained were then analyzed using </em><em>SPSS</em><em>. The results of this study prove that individual morality has no significant effect on the tendency of accounting fraud. This means that the tendency of accounting fraud is not influenced by individual morality, and there is no difference between individuals who have high levels of morality and low levels of morality in accounting fraud tendencies. Whether the system is good or not in the scope of government, the opportunity to tend to commit fraud depends on the individual or the individual morality of each employee. In other words, whether or not the morality of individual employees does not influence certain employees to commit fraud as long as the environment and opportunities are supportive to rationalize their actions. In addition, the existence of self-awareness from each employee is one form of how to prevent accounting fraud. Compliance with accounting rules has a significant negative effect on the tendency of accounting fraud. The results of this study indicate that the higher the company's compliance with accounting rules, the lower the tendency of accounting fraud by management to the company.</em></p> Adonia Anita Batkunde Putri Maya Dewi Copyright (c) 2022 Adonia Anita Batkunde, Putri Maya Dewi https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1687 1697 10.33395/owner.v6i3.917 Pengaruh Lokasi Dan Keberagaman Produk Terhadap Minat Beli Konsumen Dengan Harga Sebagai Variable Moderasi Pada Umkm Di Sepanjang Jalan Semangka http://owner.polgan.ac.id/index.php/owner/article/view/976 <p>It is not easy to make efforts in the open. It takes preparation and maturity in planning, especially if the company is going to be opened in the heart of the city, where there are always other MSMEs selling the same products. Destination conducted this research as an effort to assist SMEs in determining strategies in choosing the place and form of product variation to be sold, by investigating whether there is an influence of location and product diversity on buying interest with price as a moderating variable. The method used in this research is Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS (3.3.0) software. With data collection techniques and a widely distributed online questionnaire, 135 responses were collected. According to research findings, there is a positive and quite large effect of product diversity and price on buying interest. While location does not have a significant effect on buying interest, if moderated by price, location has a negative effect on buying interest.</p> <p>&nbsp;</p> Netty Laura Maesaroh Afivah Copyright (c) 2022 Netty Laura, Maesaroh Afivah https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1560 1567 10.33395/owner.v6i3.976 The Effect Of Managerial Coaching, Person-Job Fit, And Motivation Toward Employee Performance: The Mediating Role Of Satisfaction And Engagement http://owner.polgan.ac.id/index.php/owner/article/view/844 <p><em>This study examines the effect of managerial coaching, person-job fit, and motivation toward employee performance with the mediating role of employee satisfaction and engagement based on a study on a manufacturing enterprise in Indonesia listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative approach with 116 respondents from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in Indonesia. The results of this study are (1) there is a positive and significant relationship between managerial coaching and performance, (2) there is no relationship between person-job fit and performance, (3) there is no influence on motivation to performance, (4) there is no effect of managerial coaching on satisfaction, (5) there is a positive and significant relationship between person-job fit and satisfaction, (6) there is a positive and significant relationship between motivation and satisfaction, (7) there is a positive and significant relationship between managerial coaching and engagement, (8) there is no relationship between person-job fit and engagement, (9) there is a positive and significant relationship between motivation and engagement, (10) there is no relationship between satisfaction and performance, and (11) there is a positive and significant relationship between engagement and performance</em><em>.</em></p> Krisna Wahyu Nugraha Eka Nurlita Kurnia Wardhani Copyright (c) 2022 Anita Ade Rahma https://creativecommons.org/licenses/by-nc/4.0 2022-05-11 2022-05-11 6 3 10.33395/owner.v6i3.844 Peningkatan Pengendalian Internal Pada Pembelian Bahan Baku Di Masa Pandemi (PT. Gajah Mas Tulungagung) http://owner.polgan.ac.id/index.php/owner/article/view/922 <p>Internal control has an important role for the company to minimize and expedite the company's operational activities. As the goal of a business organization is to generate the highest profit and guarantee the wealth of investors and creditors. The purpose of this study was to determine the improvement of internal control on the purchase of raw materials at PT. Gajah Mas Tulungagung during the pandemic. The results of this study indicate that the internal control in the process of purchasing raw materials in the pre-pandemic period by PT. Gajah Mas Tulungagung is by reconciling the inventory book with the stock of goods in the warehouse, internal control in the process of purchasing raw materials during the pandemic by PT. Gajah Mas Tulungagung, namely by separator of functional responsibilities and system of recording procedures, Constraints in implementing internal control in the process of purchasing raw materials during the pandemic by PT Gajah Mas Tulungagung is the Delay in Arrival of Ordered Goods due to long distances from suppliers, The company's efforts in internal control during the process of purchasing raw materials in During the pandemic period, companies are carried out by buying raw materials at low prices with the aim of minimizing expenses in the production process, and getting as much profit as possible from production.</p> Dwi Enggar Wati Sri Dwi Estiningrum Copyright (c) 2022 Dwi Enggar Wati, Sri Dwi Estiningrum https://creativecommons.org/licenses/by-nc/4.0 2022-07-02 2022-07-02 6 3 2826 2832 10.33395/owner.v6i3.922 Penerapan Akuntansi Pertanggungjawaban Sosial Corporate Social Responsibility Pada PT. Tarungin Bina Mitra http://owner.polgan.ac.id/index.php/owner/article/view/986 <p><em>The purpose of this study was to determine the application of Corporate Social Responsibility (CSR) accounting at PT. Tarungin Bina Mitra, Binuang District, Tapin Regency which has been and should have been based on Law Number 40 of 2007.</em><em>&nbsp;</em><em>&nbsp;The method used is a qualitative analysis approach with a descriptive type. Research with qualitative analysis is research that has quality information that is disclosed in reasonable conditions or for what it is</em><em>. </em><em>The results showed that the implementation of corporate social responsibility was carried out by PT. Tarungin Bina Mitra, Binuang District, Tapin Regency so far, it can be seen in the financial statements in its accounting period that there is no specific application of accountability to the community (CSR), so far this company has only issued operational and general expenses for the benefit of company management such as routine activities. Breaking the fast, incidental donations, and national holiday activities that proposals, while for targeted CSR activities, is in accordance with the request of the directly affected community (people who live close to the company's location). Companies should set aside the burden of funds for social and environmental responsibility programs for the community that are useful for the good name/image of the company itself and can report its social and environmental responsibility programs in financial statements</em><em>.</em></p> Maria Anastasia Sriyunia Anizar Copyright (c) 2022 Maria Anastasia, Sriyunia Anizar https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1526 1533 10.33395/owner.v6i3.986 Pengaruh Tingkat Kepatuhan, Pemeriksaan Pajak, Penerbitan Surat Ketetapan Pajak, Dan Sanksi Perpajakan Terhadap Peningkatan Penerimaan Pajak Penghasilan Wajib Pajak Orang Pribadi Di KPP PRATAMA MEDAN BARAT http://owner.polgan.ac.id/index.php/owner/article/view/865 <p><em>These indicators include compliance levels, tax audits, assessment letters taxes, and fines. Individual Taxpayers at KPP Pratama Medan Barat are asked to: participate in this research. Individual taxpayer income tax collection growing due to greater compliance, compliance and compliance with regulations taxation. Tax audit has a significant positive impact on tax revenue personal income, Sourced from Tax Foundation research. Tax assessments can increase taxpayer compliance and income when the Directorate General of Taxes send it together with the collection of income tax. Taxpayers who receiving tax sanctions does not violate the law. The sample includes 428,276 taxpayers and taken at random. Test results have a good impact on taxpayer acceptance personal income, either concurrently or partially. Research result shows that taxpayer compliance, tax assessment letters, sanctions taxation, and increasing income tax revenue for individual taxpayers positive and substantial impact on income tax receipts of individual taxpayers personally at KPP Pratama Medan Barat.</em></p> Jessi Charina Sembiring Seli Pebiola Br Ginting Willy Ivandy Herman Herman Meri Arthanty Zebua Copyright (c) 2022 Jessi Charina Sembiring, Seli Pebiola Br Ginting , Willy Ivandy , Herman Herman , Meri Arthanty Zebua https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 2902 2912 10.33395/owner.v6i3.865 Peranan Employee Stock Ownership Program Memoderasi Hubungan Intellectual Capital Terhadap Kinerja Perusahaan http://owner.polgan.ac.id/index.php/owner/article/view/926 <p><em>Company performance is the company's ability to use all funds for operational activities. One of the factors that increase or decrease the company's performance is caused by intellectual capital. Intellectual capital is an asset owned by the company in order to provide a competitive advantage. This study aims to examine and analyze the employee stock ownership program in the relationship between intellectual capital and company performance. This research method uses quantitative descriptive using purposive sampling technique and obtained a sample of 38 with the number of observations of 43 banking companies listed on the IDX in 2017-2019. T</em><em>he data was analyzed using the Partial Least Square approach with the WarpPLS 7.0 test tool</em><em>. The results show that capital employed has a negative and significant effect on company performance. Human capital and structural capital have a significant positive effect on company performance. Relational capital is stated to have a positive but not significant effect on the company's performance. The implementation of the employee stock ownership program as a moderating variable is used to support employee morale, not being able to influence all components of intellectual capital, but only being able to moderate human capital. The results of this study indicate that human resources are the main component in the development of the banking business, especially the provision of employee stock ownership programs that can improve company performance</em><em>.</em></p> Putri Estiningtyas Yefta Andi Kus Noegroho Copyright (c) 2022 Putri Estiningtyas, Yefta Andi Kus Noegroho https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1744 1755 10.33395/owner.v6i3.926 Good Corporate Governance Terhadap Kualitas Laporan Keuangan Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi http://owner.polgan.ac.id/index.php/owner/article/view/992 <p><em>Good corporate governance which is corporate governance has become a must to be implemented properly by companies, in addition to controlling, and ensuring the continuity of the company, good corporate governance can also provide added value to the company and affect the quality of investors' decisions in assessing a company. The purpose of this study was to examine the effect of </em><em>good corporate governance </em><em>on the quality of financial statements moderated by accounting information systems. This research method is a quantitative type of research, the population in this study is all employees who work in the financial accounting division involved in preparing financial statements in Jabodetabek. The sample in this study was determined by </em><em>purposive sampling method </em><em>. Data collection was carried out by distributing questionnaires and obtained 201 respondent data. The data analysis method used is </em><em>Structural Equating Modeling-Partial Least Square </em><em>(SEM-PLS) using </em><em>smart</em><em>PLS software version 3. The results of this study prove that </em><em>good corporate governance </em><em>directly affects the quality of financial statements, then the accounting information system also has a direct effect. on the quality of financial statements and accounting information systems are significantly able to moderate the influence of </em><em>good corporate governance </em><em>in influencing the quality of financial reports. The results of this study can be used as recommendations to companies to improve the quality of financial reports and provide evidence about the moderating impact of the application of Accounting Information Systems on the Effect of </em><em>Good corporate governance </em><em>on the Quality of Financial Reports</em></p> Odorikus Otarman Gea Robiur Rahmat Putra Copyright (c) 2022 Odorikus Otarman Gea, Robiur Rahmat Putra https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1517 1525 10.33395/owner.v6i3.992 Pengaruh Persepsi E-Commerce, Modal Usaha, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Pandemi Covid-19 http://owner.polgan.ac.id/index.php/owner/article/view/868 <p>Entrepreneurship among students is mushrooming. This is because students' thinking has changed. Those who have not done entrepreneurship because they have not realized the ability and intention to organize efforts to realize the dream of becoming a successful entrepreneur. This research has the aim of to analyze influence of e-commerce perception, venture capital and the use of accounting information systems in entrepreneurship decision-making in the Covid-19 pandemic. The population to be studied is all students of the Majoring in Sharia Accounting class of 2018, Sayyid Ali Rahmatullah Tulungagung State Islamic University. The study sample was 70 students selected by random sampling method. This research uses quantitative methods. The type of research conducted is associative. The method of data collection used is to distribute questionnaires. The results of this study showed that the perception of e-com merce and the use of accountin g infor mation systems had a pos itive and sign ificant effect on entre preneurship decisions in the Covid-19 pandemic, venture capital had no effect and was insignificant to entrepreneurship decisions in the Covid-19 pandemic. If tested simultaneously, it shows that the three variables, namely perceptions of electronic commerce, venture capital and the utilization of accountancy information systems, affect entrepreneurship decisions at Covid-19 pandemic.</p> Eva Risqita Listya Sari Dyah Pravitasari Copyright (c) 2022 Eva Risqita Listya Sari, Dyah Pravitasari https://creativecommons.org/licenses/by-nc/4.0 2022-07-02 2022-07-02 6 3 2833 2844 10.33395/owner.v6i3.868 Dampak Pandemi Covid-19 pada Kualitas Laporan Keuangan Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/929 <p><em>This study wants to examine the impact of COVID-19 on the quality of financial reports in Indonesia. The independent variable in this study is covid19, while the dependent variable is the quality of financial statements. The research sample consists of 432 manufacturing companies listed on the Indonesia Stock Exchange that report regularly from 2018 to 2020. The data collection method uses a purposive sample and this study uses secondary data. The study was tested using the SPSS program. The results of the study show that COVID-19 has a negative effect on the quality of financial reports. This study also shows that there is a difference between the quality of financial reports before Covid-19 and the quality of financial reports after Covid-19. The quality of financial reports (2018) has a difference to the quality of financial reports (2020). The quality of financial reports (2019) has a difference in the quality of financial reports (2020). In addition, based on descriptive data, the average quality of financial reports in the sample has decreased during covid19.</em></p> Media Kusumawardani Sri Maryati Fardinant Adhitama Achmad Soediro Muhammad Farhan Copyright (c) 2022 Media Kusumawardani, Sri Maryati, Fardinant Adhitama, Achmad Soediro, Muhammad Farhan https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1605 1615 10.33395/owner.v6i3.929 Analisisis Efisiensi Modal Kerja, Likuiditas, Solvabilitas Terhadap Profitabilitas Perusahaan Kosmetik Bursa Efek Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/995 <p><em>The cosmetics industry sector has experienced significant growth. The increase in the growth of the cosmetics industry needs to be balanced with efficient working capital management, liquidity, solvency which will affect profitability. The purpose of this study is to determine working capital efficiency, liquidity, solvency affect the profitability of cosmetic companies on the Indonesia Stock Exchange for the period 2013-2020. Method of analysis Multiple Linear Regression analysis is used to determine the effect of working capital efficiency, liquidity, solvency on profitability in the Indonesian Stock Exchange cosmetics industry in 2013-2020, t test hypothesis test (partial), F test (simultaneous). The results of this study are regression test. multiple linear and partial hypothesis test there is a significant negative effect of working capital efficiency on profitability. If working capital efficiency increases, profitability will decrease, due to a decrease in sales due to the impact of the COVID-19 pandemic pressure in 2019 and 2020, but the company is still able to earn profits from investment returns. Liquidity has a positive and insignificant effect on profitability, high liquidity can lead to idle funds, unable to provide company profits. While solvency has no significant positive effect on profitability. Changes in solvency do not affect changes in profitability.</em></p> Endang Purwanti Safira Nurlita Ririantini Ana Fitri Indrawati Copyright (c) 2022 Endang Purwanti, Safira Nurlita Ririantini, Ana Fitri Indrawati https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1499 1506 10.33395/owner.v6i3.995 profitabilitas likuiditas, ukuran perusahaan dan capital adeuquacy ratio dalam pengaruhnya terhadap kebijakan dividen http://owner.polgan.ac.id/index.php/owner/article/view/936 <p>Dividend policy is a decision made by the company on profits earned at the end of each year to be distributed to shareholders in the form of dividends or used as retained earnings to increase capital for investment financing in the future. Dividend policy will be carried out on companies that are in a stable condition for the profits earned, so that dividend distribution decisions are stable from the period after and the previous period, for example in banking companies. The company's internal parties and the company's external parties will pay attention to several factors that influence decisions in dividend distribution. The research was conducted with the aim of testing and analyzing the effect of profitability, liquidity, firm size, capital adequacy ratio on dividend policy. The population used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. The use of data in the form of financial reports and annual reports to be used as an alternative to obtain research samples. The research sample was taken using a purposive sampling method with the criteria of companies that have positive profits and companies that distribute dividends during 2015-2020. Based on these criteria, this study obtained a sample of 98 companies. The data analysis technique uses multiple linear regression analysis. The tests that have been carried out have obtained the results that Profitability (ROA) has a significant negative effect on dividend policy (DPR), Liquidity (LDR) has a significant negative effect on dividend policy (DPR), Firm Size (SIZE) has a significant negative effect on dividend policy (DPR), Capital Adequacy Ratio (CAR) has a significant positive effect on dividend policy (DPR).</p> Ayik Tritanti Ika Rosyada Fitriati Copyright (c) 2022 Ayik Tritanti, Ika Rosyada Fitriati https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1402 1413 10.33395/owner.v6i3.936 Analisis Laba Bersih dan Manajemen Laba Model Jones Dimodifikasi Untuk Keputusan Investasi Pada Sektor Agrikultur Di BEI Setelah Implementasi Full IFRS http://owner.polgan.ac.id/index.php/owner/article/view/940 <p><em>Many factors underlie the decision to invest an investor, which include net income and earnings management. The implementation of IFRS aims to create high quality domestic accounting standards in line with international accounting standards. This research can test whether net income and management in accordance with earnings in the agricultural sector on the IDX have an effect on stock prices after the implementation of IFRS in Indonesia. This research uses a quantitative approach to data collection by purposive sampling. The financial report data used in this study was obtained through the annual financial report (Annual Report), ICMD (Indonesian Capital Market Directory) agricultural companies listed on the IDX in 2015–2020. Stock price data uploaded on the Yahoo! Finance. This study uses multiple linear regression analysis. The results show that net income affects stock prices and can be used by investors in fundamental analysis to obtain relevant information, while earnings management has no effect on stock prices. This shows that the financial statements are useful for investors.</em></p> Tis Atin Pujiono Copyright (c) 2022 Tis Atin, Pujiono https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1580 1590 10.33395/owner.v6i3.940 Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas Saat Pandemi Covid-19 http://owner.polgan.ac.id/index.php/owner/article/view/886 <p>Penelitian ini bertujuan untuk mengetahui pengaruh <em>Net Profit Margin</em> (NPM) dan <em>Operating Expenses to Operating Income</em> (BOPO) terhadap Return On Assets (ROA). Jenis penelitian yang digunakan adalah <em>Explanatory Research</em>, dengan pendekatan kuantitatif. Teknik pengambilan sampel dengan purposive sampling dengan kriteria perusahaan logistik yang menyajikan laporan keuangan periode 2019 sampai 2020 dan diperoleh sebanyak 7 perusahaan maka diperoleh 14 sampel data. Analisis yang digunakan adalah analisis regresi linier berganda.&nbsp; Hasil penelitian ini diketahui bahwa secara simultan dan parsial NPM dan BOPO berpengaruh signifikan terhadap ROA.</p> Eko Darmawan Suwandi Copyright (c) 2022 Eko Darmawan Suwandi https://creativecommons.org/licenses/by-nc/4.0 2022-07-02 2022-07-02 6 3 2845 2852 10.33395/owner.v6i3.886 Penerapan Tata Kelola Badan Usaha Milik Desa dalam Mewujudkan Sustainable Development Goals Desa http://owner.polgan.ac.id/index.php/owner/article/view/945 <p><em>The implementation of village SDGs aims to support the achievement of the SDGs nationally. The purpose of the village SDGs is an effort to realize equitable village economic growth. Realized equity and village economic growth by using village funds to establish Village-Owned Enterprises (BUMDes). The importance of BUMDes management is based on governance principles to achieve equity and village economic growth through BUMDes. BUMDes governance principles consist of cooperative, participatory, emancipatory, transparent, accountable, and sustainable. The research aims to describe how the implementation of BUMDes Estu Mukti governance in realizing the village SDGs in Bejalen Village. The research method used is a qualitative descriptive approach using primary and secondary data. The data analysis technique used the triangulation technique, consisting of data reduction, data display, and conclusion drawing. This research indicates that the principles of governance in BUMDes Estu Mukti are applied correctly. The business units managed by BUMDes Estu Mukti are very supportive of the community's economy so that there is an increase in the village economy and social welfare. Based on the research results, the implementation of governance principles in BUMDes Estu Mukti is appropriate and consistent with the effect that helps the weal of the society and the village economy increase. This research concludes that Bejalen Village has realized the village SDGs program, namely the equitable distribution of village economic growth through BUMDes Estu Mukti.</em></p> Elfrida Yuliana Natasia Alinsari Copyright (c) 2022 Elfrida Yuliana, Natasia Alinsari https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2789 2799 10.33395/owner.v6i3.945 Analisis Sentimen Pengungkapan Informasi Manajemen: Text Mining Berbasis Metode VADER http://owner.polgan.ac.id/index.php/owner/article/view/895 <p><em>Financial statements present information related to the firm’s financial condition. However, there is various types of data are provided to help us in assessing and understanding the firm’s business condition. The most abundant firm-related data that are available are in the form of text. It can include annual reports, official websites, or even social media posts that may contain non-financial data. Nonfinancial information is also important to help the interpretation of financial information. The research aims to analyze the sentiment of management discussion and analysis included in the manufacturing company's annual report. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period in a row. There are 102 companies or 510 research observations include in this research. This research uses a sentiment analysis technique based on a lexicon-based approach using the VADER method. Meanwhile, the sentiment analysis process will be assisted by the Orange Data Mining application. The results of the research show that positive disclosure is greater than negative sentiments. The pattern of sentiment for companies that are classified based on sector, company size (total assets and total sales), profitability (ROI), and liquidity (current ratio) shows relatively the same results. These results illustrate that company characteristics do not make a difference in the choice of word sentiment in manufacturing companies.</em></p> Emelia Aprodaid Marwa Ari Budi Kristanto Copyright (c) 2022 Emelia Aprodaid Marwa, Ari Budi Kristanto https://creativecommons.org/licenses/by-nc/4.0 2022-07-02 2022-07-02 6 3 2853 2864 10.33395/owner.v6i3.895 Pengaruh Literasi Keuangan Dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online Yang Dimoderasi Digitalisasi Perpajakan http://owner.polgan.ac.id/index.php/owner/article/view/951 <p><em>Online businesses have the same activities as conventional businesses, namely managing businesses with the aim of making profits, so online businesses are required to pay taxes as stated in Undang-undang No.7 Tahun 2021 concerning Harmonization of Tax Regulations (HPP). The purpose of this study is to analyze the effect of financial literacy and financial technology utilization on tax compliance which is moderated by tax digitalization on online business owner in Jabodetabek. This study uses a quantitative approach with a associative research design. Data collection in this study was carried out by distributing questionnaires given to </em><em>150</em><em>&nbsp;people who are online business owner in the Jabodetabek area. The analytical technique</em><em>s</em><em>&nbsp;used to answer the hypothesis in this study </em><em>are multiple linear regression analysis and</em><em>&nbsp;Moderated Regression Analysis (MRA) test. The analysis result shows that</em><em>&nbsp;financial literacy has no significant effect on tax compliance, </em><em>financial technology utilization</em><em>&nbsp;has a positive and significant effect on tax compliance, tax digitalization is not able to moderate the effect of financial literacy on tax compliance, and tax digitalization is able to moderate by strengthening the influence of </em><em>financial technology utilization</em><em>&nbsp;on tax compliance</em>.</p> Calista Ayu Millenia Risti Rio Johan Putra Copyright (c) 2022 Calista Ayu Millenia Risti, Rio Johan Putra https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1574 1583 10.33395/owner.v6i3.951 Determinan Firm Value Creation Di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/900 <p>Firm value creation menjadi penting bagi entitas bisnis yang sukses. Penciptaan nilai bagi pelanggan akan membantu dalam operasional dan pelayanan. Di sisi lain, penciptaan nilai bagi pemegang saham berupa peningkatan dividen dan harga saham dapat menambah dana operasional entitas tersebut kedepannya. Penelitian ini bertujuan untuk menganalisis bukti empiris faktor pendorong peningkatan firm value creation pada perusahaan di Indonesia yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2020. Sampel dalam penelitian ini sebanyak 337 perusahaan yang dipilih berdasarkan metode purposive sampling dan dianalisis menggunakan regresi data panel. Hasil penelitian ini menunjukkan bahwa hedging tidak berpengaruh terhadap firm value creation dikarenakan banyak dana yang perlu dipersiapkan perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia untuk melakukan hedging dalam jumlah besar. Sedangkan debt financing berpengaruh positif terhadap firm value creation yang menunjukkan kemampuan perusahaan dalam menyeimbangkan perolehan dan penggunaan dana tersebut pada proyek investasi produktif. Namun firm size berpengaruh negatif terhadap firm value creation dikarenakan perusahaan yang memiliki total aset besar cenderung lebih kecil dividennya. Hasil penelitian mengimplikasikan tingginya biaya hedging di Indonesia sehingga banyak perusahaan yang tidak menggunakan hedging dalam memitigasi risiko. Selain itu, perusahaan mampu mengelola debt financing dalam pengalokasian ke investasi mampu meningkatkan firm value creation. Namun, firm size yang besar belum tentu meningkatkan firm value creation tetapi menurunkan firm value creation.</p> Mispiyanti Mispiyanti Junaidi Junaidi Copyright (c) 2022 Mispiyanti Mispiyanti https://creativecommons.org/licenses/by-nc/4.0 2022-06-09 2022-06-09 6 3 10.33395/owner.v6i3.900 Pengaruh Corporate Social Responsibility terhadap Profitabilitas dan reputasi perusahan pada perusahaan Perbankan yang terdaftar di BEI periode 2018–2020 http://owner.polgan.ac.id/index.php/owner/article/view/956 <p><em>Corporate Social Responsibility (CSR) is an effort made by the company to improve the company's image in the social, economic and environmental fields by making positive activities that are internal or external. This study aims to determine and analyze whether there is an influence of CSR on the profitability and reputation of the company. The object in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research method uses quantitative methods, data collection techniques use documentation methods, and data analysis techniques use the MANOVA (Multivariate Analysis of Variance) analysis method using the SPSS 23 application. The independent variable used in this study is CSR (X) and the dependent variable in In this research, profitability (Y1) is proxied by ROA, ROE and company reputation (Y2) is proxied by Tobins'Q. The results of this study are that CSR has a significant effect on ROA, ROE and Tobins'Q in banking companies listed on the IDX for the period 2018-2020.</em></p> Syeren Al Gista Dewi Prastiwi Copyright (c) 2022 Syeren Al Gista, Dewi Prastiwi https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1584 1593 10.33395/owner.v6i3.956 Analisis Harmonized System Code dan Tarif Pabean Terhadap Pajak dimoderasi dengan Surat Keterangan Asal http://owner.polgan.ac.id/index.php/owner/article/view/907 <p>Perdagangan internasional dibuat suatu negara sebagai upaya dalam menjalin kerjasama berbagai negara dengan tujuan mengoptimalkan pertumbuhan ekonomi negara. Indonesa juga telah menjalin kesepakatan perdagangan bebas atau<em>Free Trade Aggrement (FTA) </em>dengan beberapa negara.Bertransaksi di pasar internasional mengharuskan impotir guna melengkapi beberapa-dokumen penting seperti <em>Harmonized System Code ,</em> Surat Penetapan Tarif dan/atau Nilai Pabean, Surat Keterangan Asal sebagai persyaratan. Tujuan penelitian ialah membuktikan pengaruh <em>Harmonized System Code</em> dan penetapan Surat Penetapan Tarif dan/atau Nilai Pabean terhadap penerimaan pajak yang dimoderasi oleh Penggunaan Surat Keterangan Asal .Kebaharuan penelitian ini terletak pada pemilihan variabel <em>Harmonized System Code</em> sebagai variable independen dan menepatkan Surat Keterangan Asal sebagai variabel moderating<em>.</em>Jenis penelitian ini ialah penelitian kuantitatif deskriptif.Variabel dependen yakni penerimaan pajak, variable independen yakni <em>Harmonized System Code</em> dan Surat Penetapan Tarif dan/atau Nilai Pabean , dan variable moderasi yakni surat keterangan asal. Populasi penelitian ini ialah wajib pajak, sehingga sampel penelitian ialah wajib pajak yang melakukan impor barang. Metode analisis yang digunakan ialah uji validitas, uji reabilitas, uji koefisien determinasi, dan uji hipotesis. Hasil penelitian bisa diketahui bahwasanya Surat Penetapan Tarif dan/atau Nilai Pabean dan penggunaan Surat Keterangan Asal mempunyai pengaruh terhadap penerimaan pajak, sedangkan pada penentuan <em>Harmonized System Code</em> tidak mempunyai pengaruh terhadap penerimaan pajak. Selain itu, penggunaan Surat Keterangan Asal dapat memoderasi pengaruh penentuan <em>Harmonized System Code</em>&nbsp; dan penetapan Surat Penetapan Tarif dan/atau Nilai Pabean terhadap penerimaan pajak</p> <p><strong>&nbsp;</strong></p> <p><strong>Kata kunci: <em>Harmonized System Code</em>,Surat Penetapan Tarif Pabean, Surat Keterangan Asli , Penerimaan Pajak</strong></p> Ajeng Wijayanti Martha Uliana Siahaan Copyright (c) 2022 Martha Uliana Siahaan https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 3006 3014 10.33395/owner.v6i3.907 Pengaruh Return On Assets(ROA),Return On Equity(ROE) Dan Net Interest Margin(NIM) Terhadap Harga Saham Pada Bank BCA Tbk http://owner.polgan.ac.id/index.php/owner/article/view/965 <p><em>This study was conducted to analyze the effect of Return On Assets (ROA), Return On Equity (ROE) and Net Interest Margin (NIM)) on Stock Prices with the object of PT Bank Central Asia, Tbk for the period 2015 to 2021 quarterly. The independent variables in this study are represented by Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM)). The data collection method used is the library research method. The data analysis technique used is multiple linear regression and hypothesis testing using t-statistics to partially test each variable. The results of the t-test can be seen in the coefficients table in the sig column (significance), as well as F-statistics to test the effect of the independent variables simultaneously (simultaneously) on the dependent variable with a significance level of 5 percent. The data is processed using the SPSS program. The results show that partially ROA(X1) is Tcount(3.129) &gt; Ttable(2.064), then it has a positive effect on Stock Price(Y), For ROE(X2) is Tcount(-2.677) &lt; Ttable(2.064), then it has no effect negative to the Stock Price (Y). and for NIM(X3) is Tcount(0.708) &lt; Ttable(2.064), then it has no positive effect on Stock Price(Y). For Simultaneous calculation (Test Statistics F), then t table of simultaneous test results Fcount(4.418) &gt; Ttable(2.99) , then the conclusion ROA(X1), ROE(X2)d and NIM(X3) simultaneously affect stock prices (Y). For the Coefficient of Determination (R²), the independent variable affects the health level of BCA Bank as much as 35.6%, and the remaining 64.4% is affected by other variables. And it can be seen that the adjusted R square is 0.275, which means that 27.5% has an effect on stock prices while 72.5%% is determined by other variables that are not explained by this research model, which is summarized in the error</em><em>.</em></p> Agus Tri Indah K harun Al Rasyid Copyright (c) 2022 Agus Tri Indah K, harun Al Rasyid https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1390 1401 10.33395/owner.v6i3.965 Peran Akuntansi Manajemen Lingkungan dalam Memediasi Inovasi Ramah Lingkungan pada Nilai Perusahaan Terhadap Perusahaan di BEI http://owner.polgan.ac.id/index.php/owner/article/view/974 <p><em>This research is about the role of environmental management accounting in mediating green innovation by using CSR disclosure on firm value. This study uses manufacturing companies in the basic and chemical industry sub-sectors listed on the IDX in 2017 – 2019 because these sub-sectors have a more significant influence on environmental pollution. The population of this study is manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2017-2019, totaling 71 companies and the research sample as many as 46 companies using the purposive sampling method. This study uses a quantitative method with a descriptive approach. The results show that green innovation affects environmental management accounting and directly affects firm value. Environmental management accounting now has a significant influence on firm value. Environmental management accounting cannot mediate between green innovation and company value in basic and chemical industrial sector companies listed on the IDX.</em></p> Nadya Sari Rilla Gantino Copyright (c) 2022 Nadya Sari, Rilla Gantino https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1377 1389 10.33395/owner.v6i3.974 Analisis pengaruh kebijakan pemerintah dalam penundaan pembayaran hutang dimasa pandemic diperusahaan makanan dan minuman http://owner.polgan.ac.id/index.php/owner/article/view/984 <p><em>Benefit is one of the primary objectives of each and every business substance. Without procuring a benefit, the organization can't satisfy its different goals, specifically ceaseless development (going concern) and the obligation to satisfy commitments in paying the organization's obligations. This commitment is a benchmark for the public authority in making a strategy. This study means to exactly look at government approaches in deferring obligation installments during the pandemic on benefit, liquidity, obligation strategy and free income in the food and refreshment area recorded on idx. This study utilizes a quantitative exploration approach that underlines a causal relationship that looks at government strategy in deferring obligation installments as an autonomous variable on benefit, liquidity, obligation strategy and free income as the reliant variable. The information assortment process in this study utilizes optional information sources as monetary reports for organizations in the food and drink area for the 2018-2020 period. The technique utilized for inspecting is purppose testing. The outcomes showed that there was no massive impact between ROA on Government Strategy. In the mean time, Liquidity, Free Income and DER affect Government Strategy</em></p> H. Adam Afiezan Muhammad Reza Syvania Eyeline Morita Malau Copyright (c) 2022 H. Adam Afiezan , Muhammad Reza , Syvania Eyeline, Morita Malau https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1543 1555 10.33395/owner.v6i3.984 Dampak Aktifitas Merger Dan Akuisisi Kepada Biaya Hutang Pada Perusahaan Di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/845 <p><em>The research is related to the cost of debt that occurs when companies carry out merger and acquisition activities in the 2010-2018 period. The independent variable of this research is the cost of debt, the dependent variable is the revaluation of assets, the addition of new assets, and the addition of new guarantees, while the control variables are firm size, leverage, ratio of assets. The purpose of this study was to determine the impact of changes in assets on mergers and acquisitions activities carried out by the company on the cost of debt. The objects of this research are companies listed on the Indonesia Stock Exchange 2010-2018 that carry out mergers and acquisitions. Data collection method, using purposive sampling method and resulted in 62 companies that meet the requirements for research. The type of data used is secondary data. Data were analyzed using multiple regression analysis with the help of Eviews10. In this study, the revaluation of assets, the addition of new assets, and the addition of new collateral do not have a significant effect on the cost of debt. The results of other studies show that among the three control variables, firm size, the ratio of assets does not have a significant effect, while leverage shows a positive effect on the cost of debt.</em></p> Media Kusumawardani Achmad Soediro Fardinant Adhitama Muhammad Farhan Desri Yanto Copyright (c) 2022 Media Kusumawardani, Achmad Soediro, Fardinant Adhitama, Muhammad Farhan, Desri Yanto https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1616 1628 10.33395/owner.v6i3.845 Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode 2017-2021 http://owner.polgan.ac.id/index.php/owner/article/view/924 <p><em>The research was conducted with the aim of examining the effect of financial ratios on profitability in Islamic commercial banks registered with the financial services authority of the Republic of Indonesia. This study was tested with four independent variables, namely Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational Efficiency Ratio (OER), and Financing to Deposit Ratio (FDR). While the dependent variable is Return on Assets (ROA). This study uses research samples published in the financial services authority of the republic of Indonesia with quarterly data for the period 2017-2021. While the data technique in this study used panel data regression analysis. Based on the results of the partial analysis, first, the Capital Adequacy Ratio has a negative and significant effect on Return on Assets. Second, Non-Performing Financing has a negative and significant effect on Return on Assets. Third, the Operational Efficiency Ratio has a negative and significant effect on Return on Assets. Fourth, the Financing to Deposit Ratio has a negative and significant effect on Return on Assets. Meanwhile, simultaneously CAR, NPF, OER, and FDR have a significant effect on ROA. The coefficient of determination (R square value) is 0.9650, this means that 96.50% of the variation of the dependent variable ROA is explained by the variation of the independent variables, namely CAR, NPF, OER, and FDR. While the remaining 3.50% (100% - 96.50% = 3.50%) get the influence of variables that are not in the study.</em></p> M. Faza Ardichy Yayuk Sri Rahayu Copyright (c) 2022 M. Faza Ardichy, Yayuk Sri Rahayu https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1432 1445 10.33395/owner.v6i3.924 Pentingnya Financial Education dan Financial Knowledge terhadap Inklusi Keuangan Pada Era Fintech di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/866 <p>This study aims to determine the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion in the fintech era in Indonesia and the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion through the Fintech era in Indonesia. This research is a quantitative research. The population of this research is people throughout East Java. The sampling technique used was purposive sampling. The data collection technique of this research used literature study, and field research. This study uses the dependent variable, namely financial inclusion, while the independent variable, namely financial education and financial knowledge, while the moderating variable is financial technology. The conclusion of this study is that the financial education and financial knowledge variables have a negative effect on financial inclusion, while the fintech variable is able to mediate the strong influence of financial education and financial knowledge on financial inclusion. The results of this study provide an opportunity for other researchers to test the effectiveness of various financial inclusion strategies carried out by the government and universities in Indonesia, so as to obtain updated data for further updates.</p> Mega Arisia Dewi Copyright (c) 2022 Mega Arisia Dewi https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 2967 2979 10.33395/owner.v6i3.866 Pengaruh Koneksi Politik Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/927 <p><em>This study aims to analyze the effect of political connections on earnings management practices in manufacturing companies. The sample of this study was 153 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 459 observations. Earnings management in this study was measured by real earnings management, namely abnormal CFO, abnormal discretionary expense, and abnormal production. Political connection is measured by the number of boards in the company, both the board of directors and the board of commissioners, who are politically connected. The research hypotheses were tested using panel data regression analysis techniques. The results showed that the politically connected board of commissioners has a positive effect on earnings management as measured by abnormal discretionary expense and a negative effect through the measurement of abnormal production. Politically connected board of commissioners has no effect on earnings management through abnormal measurement of CFO. Meanwhile, the politically connected board of directors was found to have no effect on earnings management, either by measuring abnormal CFO, abnormal discretionary expense, or abnormal production. The research findings confirm the application of agency theory that political connections within the company, especially politically connected boards, affect the company's earnings management practices</em></p> Supatmi Supatmi Indriyani Dwi Putri Copyright (c) 2022 Supatmi Supatmi, Indriyani Dwi Putri https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 2955 2966 10.33395/owner.v6i3.927 Pengaruh Kemampuan Akuntansi dan Budaya Organisasi terhadap Kinerja Perusahaan dengan SIA sebagai Variabel Moderasi http://owner.polgan.ac.id/index.php/owner/article/view/993 <p><em>The purpose of this study is to provide evidence on the impact and provide recommendations to companies on strategies to improve company performance. The research method used in this study is a quantitative method. The population in this study are employees who work in finance &amp; accounting in Jabodetabek. The number of samples in this study were 282 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses structural equation modeling (SEM) with the help of PLS. The results of this study prove that accounting ability has a significant and significant effect on company performance, organizational culture has a significant and significant effect on company performance, accounting information systems have a significant and significant effect on company performance, and accounting information systems influence/capable of moderating accounting capabilities and organizational culture on company performance. The implication of this research is to recommend to companies related to efforts to improve company performance by paying more attention to accounting capabilities, organizational culture and accounting information systems. The role of the Accounting Information System here is very large, because seeing its large role it directly affects the company's performance and at the same time is able to moderate accounting capabilities and organizational culture on company performance. In addition, the company must propose strategic methods such as providing a good and adequate accounting information system, education, training, and motivation for employees in supporting the work of course this is also a strategic way to improve company performance.</em></p> Euis Dayanti Robiur Rahmat Putra Copyright (c) 2022 Euis Dayanti, Robiur Rahmat Putra https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1507 1516 10.33395/owner.v6i3.993 Strategi Manajemen Sumber Daya Manusia dalam Pengelolaan Keuangan BUMDES di Era Digitalisasi http://owner.polgan.ac.id/index.php/owner/article/view/870 <p><em>The purpose of this study is to analyze human resource management strategies in digitally managing BUMDes finances. The demand for the use of digitization must indeed be implemented to make it easier in the world of work. Digitalized financial reports can make it easier for BUMDes business owners to obtain information and data that is systematically arranged. This research method uses a qualitative method with a literature review approach. The data sources are taken from references to the Village Government Law, relevant research journals and books on village financial management. Data analysis using document analysis. The findings of this study are; BUMdes managers must be able to manage archives based on internationalization; BUMDes managers must be integrated in preparing financial SOPs; The BUMDes manager compiles correct digitizing accounting reports and administrative records so that they can provide management accountability in the use of capital participation funds that have been rolled out by the government.</em></p> Renya Rosari Pandu Adi Cakranegara Ratih Pratiwi Irsyad Kamal Chitra Indah Sari Copyright (c) 2022 Renya Rosari, Pandu Adi Cakranegara, Ratih Pratiwi, Irsyad Kamal, Chitra Indah Sari https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 2921 2930 10.33395/owner.v6i3.870 Apakah Sistem Informasi Akuntansi Dapat Memoderasi Faktor Yang Mempengaruhi Pengendalian Internal http://owner.polgan.ac.id/index.php/owner/article/view/931 <p><em>Weak internal controls often lead to the creation of anti-fraud and corruption policies and the role accounting can play in increasing accountability and transparency through auditing and regulation. This study aims to provide recommendations and strategies to companies related to the implementation of internal control. The population in this study are employees who work in the finance &amp; accounting department in Jabodetabek. The number of samples in this study were 216 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with the help of PLS. The results of this study indicate that accounting knowledge has no effect on internal control, ethics has an influence on internal control, accounting information systems have an influence on internal control, accounting information systems are not able to moderate knowledge on internal control, and accounting information systems are not able to moderate professional ethics. to internal control. The implication of the results of this study is to recommend to companies related to efforts to implement internal control so that they can pay more attention to professional ethics and accounting information systems, because this study proves that professional ethics and accounting information systems affect internal control. In addition, the company must apply a strategic way that is in accordance with the needs of the company implementing internal controls such as providing education, training, and motivation for employees in supporting the work of course this is also one of the strategic ways in implementing internal control.</em></p> Robiur Rahmat Putra Yhoga Pranata Copyright (c) 2022 Robiur Rahmat Putra, Yhoga Pranata https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2756 2769 10.33395/owner.v6i3.931 Analisis Kinerja Keuangan Badan Usaha Milik Negara (BUMN) Se-Kota Palembang http://owner.polgan.ac.id/index.php/owner/article/view/996 <p><em>This study measures the financial performance of State-Owned Enterprises (BUMN) throughout the city of Palembang from 2014-2018 using profitability ratios and liquidity ratios. The phenomenon that occurred in one of the State-Owned Enterprises (BUMN) in the city of Palembang in 2019 experienced a decrease in profit compared to the previous year. The type of research conducted in this study uses quantitative research in the form of financial reports. The approach in this study uses a descriptive approach. The types and sources of data used to support the discussion carried out in this study are secondary data. Secondary data obtained and collected by researchers related to financial statements. The population in this study were all State-Owned Enterprises (BUMN). The sample in this study was selected using the purposive sampling method of State-Owned Enterprises throughout the city of Palembang such as PT. Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero). The results obtained after analyzing the financial performance of two State-Owned Enterprises (BUMN) from 2014-2018 from PT Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero) showed poor results in terms of profitability and liquidity ratios. The profitability ratio as measured by the profit margin ratio, Return on Assets (ROA) and Return on Equity (ROE) indicates a decline in financial performance for five years. The liquidity ratio as measured by the quick and current ratio shows a decline in financial performance from 2014-2017. It was only in 2018 that the fast and smooth ratio showed an increasing graph.</em></p> Muhammad Ichsan Siregar Afriyadi Cahyadi Alghifari Mahdi Igamo Nurdiawansyah Nurdiawansyah Abdullah Saggaf Copyright (c) 2022 Muhammad Ichsan Siregar, Afriyadi Cahyadi, Alghifari Mahdi Igamo, Nurdiawansyah Nurdiawansyah, Abdullah Saggaf https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1479 1489 10.33395/owner.v6i3.996 Apakah Perilaku Kewarganegaraan Organisasi Dan Komitmen Afektif Berperan Dalam Kesiapan Karyawan Untuk Berubah? http://owner.polgan.ac.id/index.php/owner/article/view/877 <p><em>Changes in digitization at Tirtanadi Regional Water Company Medan (PDAM Tirtanadi) as a form of the organization's efforts to overcome the problem of offline services. The importance of employee readiness to change PDAM Tirtanadi Medan will support the planned transformation as expected. This study aimed to determine the effect of organizational citizenship behavior (OCB) and affective commitment on employee readiness to change at PDAM Tirtanadi Medan. This study used quantitative methods involving 88 employees as research samples. The sampling technique was simple random sampling. The data collection used was a questionnaire using a Likert scale which was distributed to respondents via a google form. The data analysis technique used an instrument test of reliability validity, classical assumption test, and hypothesis test was done by using multiple linear regression analysis. The results of this study indicate that OCB and affective commitment have a significant effect on employee readiness to change at the PDAM Tirtanadi Medan partially and simultaneously. The effect is given by OCB and affective commitment contributed to employee readiness to change, which is amounting to 14.6%. In this case, it is necessary to increase OCB and affective commitment that is right on target so that it can continue to improve employee readiness for the better. So that the increase in company productivity will also increase</em></p> Amelya Desvina Onan Marakali Siregar Copyright (c) 2022 Amelya Desvina, Onan Marakali Siregar https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 2931 2943 10.33395/owner.v6i3.877 Pengaruh Intervensi Sistem Informasi Akuntansi terhadap Faktor yang Mempengaruhi Kinerja Karyawan. http://owner.polgan.ac.id/index.php/owner/article/view/938 <p><em>The purpose of this study is to examine the extent to which accounting information systems can intervene in internal control, organizational culture and business digitalization can affect employee performance. This research method is quantitative with questionnaire primary data distributed to 200 respondents of Jabodetabek finance &amp; accounting employees. This study uses a Likert measurement scale and Structural Equation Modeling (SEM) data analysis techniques with smartPLS. The results of the study show that internal control has an effect on accounting information systems, organizational culture has an effect on accounting information systems, business digitization has an effect on accounting information systems, internal control has no effect on employee performance, organizational culture has no effect on employee performance, business digitization affects employee performance , the accounting information system has an effect to employee performance, the intervention of the accounting information system has a significant effect too on internal control on employee performance, the intervention of the accounting information system provides a significant influence on organizational culture on employee performance, the intervention of the accounting information system provides a significant effect of business digitization on employee performance . The implication of this research is that companies can use this research as a reference or as a recommendation if they want to develop better employee performance. This study has proven that in increasing employee performance there are many factors that need attention. In this study, information systems play an important role in improving employee performance because information systems are able to intervene in factors that affect employee performance.</em></p> Rio Johan Putra Dewi Rochimah Copyright (c) 2022 Rio Johan Putra, Dewi Rochimah https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 2989 3005 10.33395/owner.v6i3.938 Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Buton Selatan http://owner.polgan.ac.id/index.php/owner/article/view/882 <p>Penelitian ini bermaksud &nbsp;untuk mengukur pengaruh kapasitas sumber daya manusia, pemanfaatan&nbsp;teknologi informasi dan pengendalian intern terhadap kualitas laporan&nbsp;keuangan pemerintah daerah&nbsp;kabupaten Buton Selatan. Pendekatan kualitatif&nbsp;digunakan untuk penelitian ini. Populasi dalam penelitian ini adalah Pegawai di&nbsp;33&nbsp;Dinas &nbsp;Kabupaten Buton Selatan. 132&nbsp;pegawai&nbsp;menjadi sampel . Penarikan sampel &nbsp;menggunakan purposive&nbsp;sampling. Pengumpulan data dilakukan dengan&nbsp;metode kuesioner. Analisis&nbsp;regresi linear berganda&nbsp;adalah tekhnik analisis data yang digunakan. Hasil pengujian menemukan&nbsp;bahwa kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan pengendalian intern signifikan&nbsp;pengaruhnya &nbsp;terhadap kualitas &nbsp;laporan&nbsp;keuangan&nbsp;pemerintah daerah.</p> Nining Asniar Ridzal I Wayan Sujana Ernawati Malik Copyright (c) 2022 Nining Asniar Ridzal, I Wayan Sujana , Ernawati Malik https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 2944 2954 10.33395/owner.v6i3.882 Pengaruh Debt to Equity Ratio, Gross Profit Margin, Perputaran Piutang, dan Return on Equity terhadap Nilai Perusahaan pada Perusahaan Consumer Goods di Bursa Efek Indonesia Tahun 2018 – 2020 http://owner.polgan.ac.id/index.php/owner/article/view/941 <p><em>The purpose of this research is to analyze the effect of the Debt to Equity Ratio (DER), Gross Profit Margin (GPM), Accounts Receivable Turnover (PP), and Return on Equity (ROE) have on the value of existing companies as Consumer Goods companies on the Indonesia Stock Exchange ( IDX) in 2018-2020. This research will use a quantitative approach. The population is the Consumer Goods sector companies listed on the Indonesia Stock Exchange in 2018-2020, totaling 57 companies. Sampling using purposive sampling method, and resulted in a number of 31 companies. By using analysis technique with multiple linear regression test.The results of this research show that the Debt to Equity Ratio (DER) is not partially affected by the value of consumer goods companies listed on the Indonesia Stock Exchange in 2018 - 2020. Gross Profit Margin (GPM) is partially affected by the value of consumer goods companies listed on the Stock Exchange. Indonesia in 2018 - 2020. Accounts Receivable Turnover (PP) has no partial effect on the value of consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020. Return on Equity (ROE) has no partial effect on the value of consumer companies goods that have been listed on the Indonesia Stock Exchange in 2018-2020. Debt to Equity Ratio, Gross Profit Margin, Accounts Receivable Turnover, and Return on Equity are very influential simultaneously on the value of consumer goods companies listed on the Indonesia Stock Exchange in 2018 - 2020.</em></p> Jason Valerio Hendry Friska Darnawaty Sitorus Venny Venny Copyright (c) 2022 Jason Valerio Hendry, Friska Darnawaty Sitorus, Venny Venny https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 2770 2788 10.33395/owner.v6i3.941 Analisis Modal Kerja pada Industri Telekomunikasi di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/891 <p><em>Working capital is an important aspect of company expenditure. Incapability to maintain a satisfactory level of working capital leads to higher possibility of default. The analysis of sources and uses of working capital is substantial for managers in predicting the usage and spending of efficient working capital. This study purposes to examine the reports on sources and use of working capital of telecommunication companies listed on the Indonesian stock exchange circa 2019 and 2020. Further, we collected six companies as samples, therefore there were 12 sample observations. Quantitative descriptive is used as the method and the secondary data was obtained from the financial reports. The results show that 33.3% of telecommunications companies use working capital optimally, meanwhile the remaining 66.7% have not been efficient in managing their working capital. Companies that are efficient in the use of working capital are PT Jasnita Telekomindo Tbk (JAST) and PT Telkom Indonesia Tbk (TLKM).</em></p> Mutiara Lusiana Annisa Ruth Samantha Hamzah Yobi Nagoya Pratiwi Copyright (c) 2022 Mutiara Lusiana Annisa, Ruth Samantha Hamzah, Yobi Nagoya Pratiwi https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 2887 2901 10.33395/owner.v6i3.891 Determinan Rasio Keuangan dan Good Corporate Governance di Badan Usaha Milik Negara http://owner.polgan.ac.id/index.php/owner/article/view/898 <p><em>The study is classification as a quantitative study intended to see if there is any impact between a financial ratio and good corporate governance on the profitability of State-Owned Enterprises. A total of 14 State-Owned Enterprises were used as research samples from 2016-2020. Microsoft Excel 2007 and E-views 9 were used to process data using regression data analysis methods that panel as an analysis technique and used by the 5% level. Research has shown that profitability has been significantly influenced by liquidity and the board of directors, while profitability has been not significantly influenced by leverage, independent commissioners, and auditing committees.</em></p> <p><em><strong>Keywords</strong>: Financial Ratio, Good Corporate Governance, State-Owned Enterprises</em></p> Lucky Monic Sabatini Siwi Nugraheni Copyright (c) 2022 Lucky Monic Sabatini, Siwi Nugraheni https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 2980 2988 10.33395/owner.v6i3.898 Pertumbuhan Laba pada Perusahaan Pertambangan di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/952 <p><em>This study aims to examine the various determinants that affect profit growth. The determinant factors include: current ratio, debt to equity ratio, net profit margin, return on assets, and total assets turnover. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used purposive sampling method. The number of companies that meet the sampling criteria are 49. Data analysis was carried out through several analytical techniques, ranging from descriptive statistical tests, classical assumption tests and hypothesis testing. Hypothesis testing was performed using multiple linear regression analysis. The test results show that partially, the current ratio, debt to equity ratio, net profit margin, and return on assets have an effect on profit growth, while total asset turnover has no effect on profit growth. Simultaneously current ratio, debt to equity ratio, net profit margin, return on assets and total asset turnover affect profit growth. The value of the coefficient of determination is 64.4% which indicates that the determinant factors studied show an influence of 65.6% and the remaining 35.6% is influenced by other determinant factors. Based on the results of this study, further researchers can examine other determinants that are strongly suspected to also affect profit growth such as return on equity or other financial ratios. In addition, the results of this study can be used by companies to improve their financial performance by recognizing the influence of these various determinants.</em></p> Andriono Eko Yuniarto Eka Noor Asmara Herbowo Herbowo Copyright (c) 2022 Andriono Eko Yuniarto, Eka Noor Asmara, Herbowo Herbowo https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1446 1456 10.33395/owner.v6i3.952 Pengaruh Transfer Pricing, Kompensasi Rugi Fiskal, Leverage, dan Kualitas Audit Terhadap Praktik Penghindaran Pajak pada Perusahaan BUMN yang telah Go Publik untuk Periode 2017-2020 http://owner.polgan.ac.id/index.php/owner/article/view/960 <p><em>The purpose of this study was to examine the effect of transfer pricing, fiscal loss compensation, leverage, and audit quality on tax avoidance in BUMN companies listed on the Indonesia Stock Exchange in 2017-2020 period. The existence of different interests between the taxpayer and the government tends to make the taxpayer seek to reduce the amount of tax payment both legally and illegally. This research used a method with a quantitative descriptive approach. The population in this study were BUMN companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020 with a total of 20 companies and the sampling technique used purposive sampling and obtained 13 companies in BUMN companies. Data analysis used multiple linear regression analysis, classical assumption test, the coefficient of determination test, F test and t test. The results of the study show that partially fiscal loss compensation, leverage and audit quality have significant effect on tax avoidance but transfer pricing has no effect on tax avoidance. Variable transfer pricing, fiscal loss compensation, leverage and audit quality simultaneously have a significant effect on tax avoidance in BUMN companies listed on Indonesia Stock Exchange in 2017-2020.</em></p> Meiti Angel Friska Darnawaty Lidya Liona Copyright (c) 2022 Meiti Angel, Friska Darnawaty, Lidya Liona https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1556 1564 10.33395/owner.v6i3.960 Pengaruh Pengetahuan Akuntansi Dan Kinerja Karyawan Terhadap Kualitas Laporan Keuangan http://owner.polgan.ac.id/index.php/owner/article/view/966 <p><em>This study aims to analyze the effect of accounting knowledge and employee performance on the quality of financial reports moderated by the use of Accounting Information Systems in service companies in the Greater Jakarta area. The population of this research is employees who work in companies in the service sector in the Greater Jakarta area. The research sample consisted of 153 respondents. The data used in the form of primary data, namely by distributing online questionnaires to employees who work in service companies in the Jabodetabek area. The data collection technique used in this research is probability sampling. The statistical method uses Multiple Linear Regression Analysis, with statistical test hypothesis testing. Using SPSS and Smart PLS programs. This study applies a Likert scale with a 5 point scale to measure research variables. The results showed that accounting knowledge, employee performance </em><em>and</em><em>&nbsp;accounting information systems had a significant effect on the quality of financial reports, AIS Moderation on the effect of Accounting Knowledge on the quality of financial statements produced no significant effect, and AIS Moderation on Employee Performance on the quality of financial statements does not have a significant effect. The implication of this research is that companies can use this research in order to maintain and improve the quality of financial reports that are good and according to standards for the benefit of management and stakeholders in making future decisions by increasing knowledge and performance of their employees.</em></p> Ajeng Wijayanti Susi Ariyani Copyright (c) 2022 Ajeng Wijayanti, Susi Ariyani https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1534 1542 10.33395/owner.v6i3.966 Pengelolaan Keuangan, Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan http://owner.polgan.ac.id/index.php/owner/article/view/884 <p>Tujuan penelitian ini adalah untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan Pemerintah Daerah. Penelitian ini dilakukan pada Badan Pengelola Keuangan dan Aset Daerah di Kabupaten Seram Bagian Barat. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yaitu, seluruh staf atau karyawan yang ada dalam instansi pemerintahan tersebut. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan daerah. Hal ini dapat disimpulkan&nbsp;bahwa pengelolaan keuangan daerah yang dilakukan sesuai dengan peraturan dan ketetapan pemerintah tidak dapat menjamin bagusnya kualitas laporan keuangan pemerintah suatu daerah.&nbsp;Sementara itu sistem akuntansi keuangan daerah berpengaruh terhadap kualitas laporan keuangan daerah pemerintah Kabupaten Seram Bagian Barat.&nbsp;Hal ini membuktikan bahwa sistem akuntansi keuangan daerah&nbsp;yang berjalan efektif akan menghasilkan informasi laporan keuangan yang&nbsp;berkualitas. Artinya jika semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat. Peningkatan penerapan pengelolaan keuangan daerah serta sistem akuntansi keuangan daerah perlu terus dilaksanakan melalui kegiatan pimpinan serta seluruh pegawai BPKAD setempat, yang dilakukan bukan hanya bersifat incidental dan responsive atas kasus tertentu saja, tetapi bersifat terus-menerus. Kualitas laporan keuangan dalam instansi pemerintahan harus benar-benar memenuhi standar pelaporan karena ketimpangannya akan memberikan dampak ke berbagai bidang.</p> Pieter Leunupun Grace Persulessy Melisa Yuliana Souhuwat Copyright (c) 2022 Pieter Leunupun, Grace Persulessy, Melisa Yuliana Souhuwat https://creativecommons.org/licenses/by-nc/4.0 2022-07-01 2022-07-01 6 3 1364 1376 10.33395/owner.v6i3.884 Dampak Tax Planning dan Digitalisasi Layanan Pajak terhadap Kepatuhan Wajib Pajak dimoderasi oleh Nasionalisme http://owner.polgan.ac.id/index.php/owner/article/view/909 <p><em>The purpose of this study was to examine tax planning, digitization of tax services, and nationalism on taxpayer compliance. As well as testing the moderating effect of tax planning and digitization of tax services on taxpayer compliance. The research method used is a quantitative method with data collection techniques, namely through a questionnaire with a random sampling method, the sampling method using the hair method, namely the number of respondents 5-10 times the number of indicators. The number of samples obtained is as many as 299 respondents as taxpayer status reported online. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The results of the hypothesis test prove that there is no significant effect of tax planning on taxpayer compliance, there is a significant effect of digitizing services on taxpayer compliance, there is a significant effect of nationalism on taxpayer compliance, and there is no significant effect of moderating nationalism. on the effect of tax planning on taxpayer compliance, as well as the significant influence of nationalism moderation on the effect of digitizing services on taxpayer compliance. From this research, it can be said that when the government improves taxpayer compliance, it is necessary to improve, namely nationalism, service digitization, and moderation of nationalism on the influence of service digitization.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><em>: Digitization of tax; Nationalism; Taxpayer Compliance; Tax Planning; Tax Service</em></p> Sihar Tambun Resti Riandini Resti Copyright (c) 2022 Resti Riandini Resti, Sihar Tambun Sihar https://creativecommons.org/licenses/by-nc/4.0 2022-07-04 2022-07-04 6 3 3015 3026 10.33395/owner.v6i3.909 Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan http://owner.polgan.ac.id/index.php/owner/article/view/1012 <p><em>The purpose of this analysis is to investigate whether good corporate governance and corporate social responsibility have an influence on the financial performance of a Manufacturing company that are registered on the Indonesia Stock Exchange. This study provides an overview of the affect of corporate governance and corporate social responsibility on a corporation’s financial performance. And in this case, institutional assets, independent commissioners, and audit committees are used to assess corporate governance. Quantitive method with purposive sampling use in this study. A sampel of 37 manufacturing companies was obtained from the above sampling, with a total of 155 observations reported on the Indonesia Stock Exchange during 2017 until 2021. The multiple linear regression analysis system is used in this data analysis technique. The findings revealed that corporate governance as proxied through of institutional assets had no large influence on the financial performance. Futher findings revealed that corporate governance as proxied through the audit committee had no large influence on the financial performance of the company. Meanwhile, corporate governance as proxied through the independent board of commissioners has a large affect on a company’s financial performance. The fndings above also revealed that corporate social responsibility has a no discernible affect on the company’s financial performance.</em></p> Safira Putri Cahyaningrum Kartika Hendra Titisari Agni Astungkara Copyright (c) 2022 Safira Putri Cahyaningrum, Kartika Hendra Titisari, Agni Astungkara https://creativecommons.org/licenses/by-nc/4.0 2022-07-05 2022-07-05 6 3 3027 3035 10.33395/owner.v6i3.1012 Pengaruh Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pendapatan sebagai variabel Moderating http://owner.polgan.ac.id/index.php/owner/article/view/953 <p><em>This study aims to determine the effect of motor vehicle tax waiver policy on taxpayer compliance and how income moderates the effect of motor vehicle tax waiver policy on motor vehicle taxpayer compliance. The type of research used is quantitative research with primary data. The data technique collection is a questionnaire media. The population in this case is taxpayers who are served by the SAMSAT office region Baubau, South Est Sulawesi which utilizes the motor vehicle tax waiver policy, totaling 10,600 taxpayers. by using the Slovin formula, the minimum number of samples is 99. The sample determination uses purposive sampling method. Next, the researchers distributed questionnaires. The number of questionnaires that can be processed is 81 questionnaires while the rest cannot be processed because they are incomplete or not returned. The data analysis technique in this research is Moderated Regression Analysis (MRA). The results showed that the motor vehicle tax whitening policy had no significant effect on motor vehicle tax compliance. Taxpayer income has a significant and positive effect on taxpayer compliance with motor vehicle taxes. Taxpayer income has no significant effect on the relationship between motor vehicle tax waiver policy and motor vehicle tax compliance. This study also shows that the income variable is categorized as a moderating predictor variable.</em></p> Muarif Leo Winda Ayu Virginia Irmawati Alimuddin Herman Herman Muhammad Resky Arwana Copyright (c) 2022 Muarif Leo, Winda Ayu Virginia, Irmawati Alimuddin, Herman Herman, Muhammad Resky Arwana https://creativecommons.org/licenses/by-nc/4.0 2022-07-05 2022-07-05 6 3 3036 3047 10.33395/owner.v6i3.953 Academics Human Capital Dan Kinerja Dosen Akuntansi http://owner.polgan.ac.id/index.php/owner/article/view/997 <p><em>This article focuses on the performance problems of accounting lecturers who reflect the performance of private universities in Banten province. The aims to provide empirical evidence regarding the relationship between the Academic Human Capital (knowledge, competence, dynamic capacities, working capacity, critical capacity) and the performance of accounting lecturers in private universities of Banten province. Data were collected using questionnaires sent personally to each accounting lecturer in Banten province. Individual lecturers used as units of analysis. Data obtained from 291 accounting lecturers were analyzed using partial least squares (PLS). This article reveals that academics human capital (AHC) with dimensions of knowledge, competency, and critics-capacity. Thus are the main factors in improving the performance of accounting lecturers efficiently and effectively. The Universities managed with higher AHC have a significant impact on lecturers' work (Tri Dharma Higher Education). This study offers College leaders several aspects related to the intangible assets (AHC) function, especially in developing their managerial performance. The provision of investment allocations for the three dimensions of the AHC can facilitate more effective managerial's decisions. The information of this research is helpful for universities to design and develop strategic policies in the long run.</em></p> Rudiyanto Rudiyanto Ade Jaya Sutisna Copyright (c) 2022 Rudiyanto Rudiyanto, Ade Jaya Sutisna https://creativecommons.org/licenses/by-nc/4.0 2022-07-05 2022-07-05 6 3 3048 3074 10.33395/owner.v6i3.997 Dampak Accrual Basic dan Sistem Pengendalian Intern Pemerintah terhadap Akuntabilitas kinerja Instansi Pemerintah http://owner.polgan.ac.id/index.php/owner/article/view/1006 <p><em>Researchers tested whether the application of accrual-based government accounting standards (SAP) as a form of GCG was able to improve the performance of government agencies KESBANGPOL through accrual-based SAP variables and a good internal control system was expected to be able to realize good governance. This study uses nine variables. Researchers distributed questionnaires to 47 employees of Kesbangpol Banjarmasin and tested the data through multiple regression analysis. The results showed that the accrual-based SAP implementation variables had an effect, and human resources, risk management, and supervision had a positive effect on AKIP. Variables of organizational commitment, information technology, control environment, control activities, information, and communication do not affect AKIP.</em></p> Mujennah Mujennah Safriansyah Safriansyah Iqbal Firdaus Siti Fatimah Copyright (c) 2022 Mujennah Mujennah, Safriansyah Safriansyah, Iqbal Firdaus, Siti Fatimah https://creativecommons.org/licenses/by-nc/4.0 2022-07-05 2022-07-05 6 3 3065 3076 10.33395/owner.v6i3.1006 Pengaruh Pengendalian Internal Dan Gaya Kepemipinan Terhadap Kecenderungan Kecurangan (Fraud) http://owner.polgan.ac.id/index.php/owner/article/view/932 <p><em>This study aims to examine the effect of Internal Control and Leadership Style on Fraud Tendency. This research is a quantitative research using primary data obtained from questionnaires. The object of this research are employees who work in the Manurung Palopo Cooperative. The sampling technique used a saturated sample. The method of analysis in this study used multiple linear regression analysis using SPSS 22 software. The results showed that internal control and leadership style had a negative and significant effect on the tendency to fraud.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> internal control, leadership style, tendency to fraud</em></p> Fitra Rahmat Sakti Rahmawati Rahmawati Rahmad Solling Hamid Copyright (c) 2022 Fitra Rahmat Sakti, Rahmawati, Rahmad Solling Hamid https://creativecommons.org/licenses/by-nc/4.0 2022-07-05 2022-07-05 6 3 3077 3084 10.33395/owner.v6i3.932 Pengaruh Personality Traits dan Competitive Advantage terhadap Keberlanjutan Usaha Dimoderasi Oleh Social Innovation Orientation http://owner.polgan.ac.id/index.php/owner/article/view/1005 <p><em>This study aims to prove the moderation of social innovation orientation on the influence of personality traits and competitive advantage on business sustainability. The sample used is 100 business owners based in Jakarta. The research method used in this study is structural equation modeling by proving several research hypotheses using the Smart PLS software. This study proves that personality traits have no significant effect on business sustainability, while competitive advantage independently can affect business sustainability. For interaction moderation, social innovation orientation concluded that the results weakened personality traits towards business sustainability and for moderation interaction, social innovation orientation concluded that it was not moderating and weakened competitive advantage on business sustainability. A company must have a competitive advantage in order to compete more effectively in the business world. Strategies need to be developed properly to work with others in order to create company sustainability. Social innovation affects the sustainable development of enterprises and achieves social needs without harming the natural environment. Social innovation orientation can clearly play an important role in solving social problems with novel and innovative ideas that contribute to social value outcomes. However, every company requires extra effort and a well-planned strategy if it wants to maximize the sustainability of its company going forward.</em></p> Ajeng Wijayanti Dian Fitri Hanandia Copyright (c) 2022 Ajeng Wijayanti, Dian Fitri Hanandia https://creativecommons.org/licenses/by-nc/4.0 2022-07-05 2022-07-05 6 3 3085 3092 10.33395/owner.v6i3.1005