Owner : Riset dan Jurnal Akuntansi https://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>2 Issue / Tahun (Februari &amp; Agustus)</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="http://sinta2.ristekbrin.go.id/journals/detail?id=4115">Sinta 4</a> ; RISTEKDIKTI No. SK : <a href="http://sinta.ristekbrin.go.id/journals/detail?id=4115">10/E/KPT/2019</a> Tertanggal 4 April 2019.</strong></td> </tr> </tbody> </table> <div class="img"> </div> <div class="img"><strong>Ruang Lingkup</strong> : Akuntansi Keuangan; akuntansi biaya; Pajak; Audit; Sistem informasi akuntansi; Pendidikan akuntansi; Akuntansi lingkungan dan sosial; Akuntansi untuk organisasi nirlaba; Akuntansi sektor publik; Tata kelola perusahaan: akuntansi / keuangan; Masalah etika dalam akuntansi dan pelaporan keuangan; Keuangan perusahaan; Investasi, derivatif; Perbankan; Pasar modal.</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. 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: Jurnal dan Penelitian Akuntansi menerbitkan Open Access Journal, 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 Pengaruh Rasio Kesehatan Bank (CAR, NPF, FDR, BOPO) Terhadap Return On Assets pada Bank Umum Syariah di Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/312 <p><em>Banking financial performance is reflected in their financial reports. Assessment of bank performance can be measured through financial ratio analysis approaches, one of which is the ratio of the bank's ability to generate profits or ROA. In generating good profits, a bank must be said to be healthy, the bank's health ratio which can describe the bank's health condition includes the level of capital adequacy, liquidity ratios, and bank operating expense ratios. The aims of the research are to find out and analyze the influence of the level of bank health ratio on the financial performance of Syariah Public Banks. The population are Bank Umum Syariah (BUS) in Indonesia which is registered in Bank Indonesia directory period 2016- 2020 that is 14 Bank Syariah. This study combined of a research object and one-time dimension, measurement by data analysis tools eviews 8, the test model chosen is the Fixed Effect Model - Least Square Dummy Variable. F test results showed that six variables simultaneously affect the amount of lending with the value of Prob (F-statistic) 0.000000. Hypothesis test results showed that CAR and NPF ratios have no influence to ROA, while FDR has a positive significant influence to ROA and BOPO ratio has a negative influence on ROA.</em></p> Heidy Paramitha Devi Copyright (c) 2021 Heidy Paramitha Devi http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 1 11 10.33395/owner.v5i1.312 Analisis Pengaruh Budaya Organisasi dan Pengendalian Internal terhadap Kinerja Pegawai https://owner.polgan.ac.id/index.php/owner/article/view/332 <p><em>This paper intends to ascertain whether the influence of organizational culture and internal control on employee performance. An organization can be said to be successful if it is supported by good employee performance. Organizational culture that has long been built in the organization can certainly have an influence on the behavior of employees in it. Likewise with internal control, the better the internal control function in an organization, the employee's performance will also increase in a better and maximum direction. The data used are primary data, namely by distributing questionnaires to collect data. The research sample was ASN in the Environmental Service of North Sulawesi Province. Methods of data analysis using multiple regression. The results of this study indicate that the organizational culture variable (X1) has a significance value = 0.000 &lt;? = 0.05, so it can be concluded that organizational culture has an effect on employee performance. Furthermore, for the test results on the Internal Control variable (X2) on Employee Performance (Y) has a significance value = 0.028 &lt;? = 0.05, which means that Internal Control also affects employee performance. Organizational culture that is not conducive will cause employee performance to decline. However, if the organization, in this case the public sector, is able to build a good organizational culture, it will be able to improve employee performance. Likewise with internal control, the better internal control within an organization, the better the employee's performance in the organization. So that when control and supervision have been carried out properly and have been implemented by employees, the employee's performance will automatically increase.</em></p> Meike Negawati Kesek Joseph Nugraha Tangon Sintia Nurani Korompis Copyright (c) 2021 Meike Negawati Kesek , Joseph Nugraha Tangon, Sintia Nurani Korompis http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 12 21 10.33395/owner.v5i1.332 Penerimaan Mahasiswa Akuntansi atas Aplikasi Myob Accounting dengan Pendekatan Technology Acceptance Model https://owner.polgan.ac.id/index.php/owner/article/view/314 <p><em>This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at </em><em>Politeknik Negeri Manado</em><em>. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports.</em></p> Andreuw K. Pantow Barno Sungkowo Esrie A. N. Limpeleh Antonius A. Tand Copyright (c) 2021 Andreuw K. Pantow, Barno Sungkowo, Esrie A. N. Limpeleh, Antonius A. Tand http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 22 30 10.33395/owner.v5i1.314 Analysis of Current Ratio and Debt To Asset Against Changes in Profit of Pharmaceuticals Companies https://owner.polgan.ac.id/index.php/owner/article/view/355 <p><em>PT Kalbe Farma Tbk. experienced a slowdown in growth to reach 14.7%. In 2016-2017 the stage increase was only 7.3 %%. PT Kimia Farma Tbk. feel the same state. In 2016-2017 the increase in income reached 22.90%. The number of pharmaceutical companies experiencing changes in profit is quite rapid. News is now developing in various countries. The rise and fall of profits in the economic conditions of the pharmaceutical business. The purpose of this research is to see whether liquidity, solvency, and profitability have an individual and simultaneous influence on changes in earnings in Pharmaceuticals entities that are visible on the Indonesia Stock Exchange. Financial ratio analysis is used as a measurement of management's ability to earn a predetermined profit in management performance and utilize company resources effectively. The method of observation is descriptive research, with a population that states ten pharmaceutical industries located on the Indonesia Stock Exchange and 45 samples from 9 pharmaceutical companies were determined. Methods of data analysis used regression before the classical assumption test. The partial test results prove that the current ratio and debt to assets have an impact on changes in earnings. Current and joint long-term debt has no impact on changes in earnings.</em></p> Dian Efriyenty Copyright (c) 2021 Dian Efriyenty http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 31 37 10.33395/owner.v5i1.355 Pengaruh Return on Investment, Net Profit Margin, Dividen Per Share dan Pertumbuhan Aset terhadap Harga Saham Perusahaan Manufaktur https://owner.polgan.ac.id/index.php/owner/article/view/334 <p><em>A publicly listed company on the IDX, such as a manufacturing company, must issue shares that can be owned by investors. The stock price is very volatile and can change at any time, even though per Share and Asset Growth on Stock Prices of Manufacturing Companies listed on investors really want the stock price to rise and never go down so that investors do not suffer losses. The purpose of this study was to determine the effect of Return on Investment, Net Profit Margin, Dividend the Indonesia Stock Exchange 2016-2019. Quantitative research used in data processing with statistics. Research is causal. Collecting data using documentation and literature. The population of this research is 177 manufacturing companies listed on the Indonesia Stock Exchange 2016-2019.The research sample was 34 manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Multiple linear regression model. The result is that Return On Investment has no effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Net Profit Margin has no effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Dividend Per Share has an effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Asset growth has no effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Return On Investment , Net Profit Margin , Dividend Per Share and Asset Growth affect stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019.</em></p> Julianto Fernando Cindy Yulistia Felisia Felisia Mohd. Nawi Purba Copyright (c) 2021 Julianto Fernando, Cindy Yulistia, Felisia Felisia, Moh.Nawi Purba http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 38 50 10.33395/owner.v5i1.334 Analisis Pengelolaan Keuangan pada UMKM di Kota Batam https://owner.polgan.ac.id/index.php/owner/article/view/337 <p><em>MSMEs are the main pillars of the Indonesian economy. One of the obstacles faced by MSMEs today is the number of MSMEs opening businesses with the same type of products. The purpose of this research is to be able to analyze financial management in MSMEs in Batam City. So that it can develop and be consistent with the effort. The method used is a qualitative descriptive method with a sample of 5 MSMEs namely Toko Pakaian Cantik, Toko Gamis Taqeeya, Toko Ringan, Toko Fashion Muslim, Toko Fathia Collection are in the type of trading industry with criteria still active and willing to conduct interviews on their business. The results of the study in accordance with 4 indicators in financial management showed that the overall MSMEs studied using planning in the use of budgets, making simple recordings, and using sufficient control. However, not all MSMEs understand the reporting indicators in business financial statements.</em></p> Khadijah Khadijah Neni Marlina Br Purba Copyright (c) 2021 Khadijah Khadijah, Neni Marlina Br Purba http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 51 59 10.33395/owner.v5i1.337 Pengaruh Pertumbuhan Penjualan, Likuiditas, Risiko Bisnis, Profitabilitas & Struktur Aset Terhadap Struktur Modal Pada Perusahaan Sektor Properti yang terdaftar di Bursa Efek Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/305 <p><em>This research was conducted in order, so we can find out how much influence the variable x on variable y. The independent variable (x) on this research are Sales Growth, Liquidity, Business Risk, Profitability, Asset Structure and the variable (y) is Capital Structure. The population in this research was taken from the property sector companies. This research used purposive sampling technique in order to find out the total sample, and the total is 132 samples. This research also used the Z-Score method, which used to remove the extreme data (abnormal data), which is equals to 15 samples, that means the final number in this research is 117 samples, and the data analysis used multiple linear regression, namely the coefficient of determination (R<sup>2</sup>), simultaneous (F test), partial (t test). And the result of the t test (partial) are Sales Growth, Liquidity doesn’t have a significant effect on Capital Structure, then Business Risk, Asset Structure has a significant effect on Capital Structure, and Profitability has no effect, but the significant on the Capital Structure of Property Sector Companies that listed on the Indonesia Stock Exchange between 2014 until 2017, the result of F test (simultaneous) is, all of the X variable are taking effect with variabel Y.</em></p> Arie Pratania Putri Jovian Cheserio Katherine Katherine Celine Celine Jeslin Jeslin Copyright (c) 2021 Arie Pratania Putri, Jovian Cheserio, Katherine Katherine, Celine Celine, Jeslin http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 60 71 10.33395/owner.v5i1.305 Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Nilai Perusahaan di Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/331 <p><em>This study aims to analyze the factors of environmental management accounting on firm value in West Java. The phenomenon of companies having high firm values was also found with conditions inversely proportional to the low practice of implementing environmental conservation responsibility. The population of this study were all manufacturing companies located in West Java for the period 2018-2019 and based on the purposive sampling method, a sample of 120 respondents was obtained. By using multiple linear regression analysis as a research method, it is found that there is a significant positive influence between the application of environmental management accounting which is proxied through the aspects of material input, transportation, supplier assessment, and other aspects of firm value. Besides, it is found that the results of a significant negative effect between the application of environmental management accounting are proxied through the aspects of non-product output, compliance, and environmental complaints mechanisms on firm value. Furthermore, based on the simultaneous test results, it was found that the application of environmental management accounting was proxied through the aspects of material input, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaint mechanisms simultaneously affected on firm value. Agency theory was successfully applied in this study, this is indicated by the results obtained, namely, the application of environmental management accounting is proven to affect the level of firm value. </em></p> Bahtiar Effendi Copyright (c) 2021 Bahtiar Effendi http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 72 82 10.33395/owner.v5i1.331 Pengaruh Net Profit Margin, Return on Asset, Return on Equity dan Inflasi terhadap Harga Saham https://owner.polgan.ac.id/index.php/owner/article/view/321 <p><em>The researcher conducted this research because he was interested in investing in uncertain returns, because this was because the researcher used the variables in this study as consideration.This study aims to determine the effect of Net Profit Margin (NPM), Return On Asset </em>(ROA)<em>, Return on Equity </em>(ROE)<em>, and Inflation on Stock Prices in LQ45 companies listed on The Indonesia Stock Exchange (IDX) for the period 2015-2019. Stock prices can be an assessment of investor to buy shares of the company. Stock prices tend to fluctuate, so it needs proper observation when making stock purchases. Independent variables in this study are Net Profit Margin </em>(NPM), <em>Return on Asset </em>(ROA), <em>Return on Equity </em>(ROE), and Inflation. Dependent variable in this study is Stock Prices. <em>This study uses quantitative methods using descriptive analysis and verification analysis of companies listed in LQ45. Data analysis technique using the classic assumption test, multiple linear regression, and hypothesis testing using SPSS 21 application. Based on the result of this study indicate the partially Net Profit Margin </em>(NPM)<em> has no effect on Stock Prices. Return on Asset </em>(ROA)<em> has no effect on Stock Prices. Return on Equity </em>(ROE)<em> has a significant effect on Stock Prices. Inflation has no effect on Stock Prices. Simultaneously Net Profit Margin </em>(NPM)<em>, Return On Asset </em>(ROA)<em>, Return on Equity </em>(ROE)<em>, and Inflation have a significant effect on Stock Prices.</em></p> Fikri Zamzami Nanu Hasanuh Copyright (c) 2021 Fikri Zamzami, Nanu Hasanuh http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 83 95 10.33395/owner.v5i1.321 Pengaruh DER, ROE, SG, NPM, CR, DPR terhadap Nilai Perusahaan Sektor Industri yang terdaftar di BEI https://owner.polgan.ac.id/index.php/owner/article/view/326 <p><em>The purpose of this study was to see and test whether the effect of DER, ROE, Sales Growth, NPM, CR, Dividend Policy (DPR) on firm value (PBV) in consumer goods industry sector companies listed on the IDX (Indonesia Stock Exchange) year 2017-2019. This research uses a method with a quantitative descriptive approach. The population obtained was 51 companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. Samples were taken using the purposive sampling technique. This technique is also often used by other researchers because the samples obtained are closer to the research objectives. The samples obtained were 20 companies. Data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, classical assumption test, F test, and t-test. This study shows positive results, that is, if seen partially, this research shows that the DER, ROE, Sales Growth, NPM, CR variables have no effect on the Firm Value variable. Variable Dividend Policy shows that the opposite result and significant effect on the variable value of the company (PBV) listed on IDX (Indonesia Stock Exchange). Variable DER, ROE, Sales Growth, NPM, CR, Dividend Policy (DPR) simultaneously affect the Company's variable value (PBV) in the</em> <em>company consumer goods listed on IDX (Indonesia Stock Exchange).</em></p> Bayu Wulandari Albert Albert Feren Harianto Sovi Sovi Copyright (c) 2021 Bayu Wulandari, Albert Albert, Feren Harianto, Sovi Sovi http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 96 106 10.33395/owner.v5i1.326 Pengaruh RGEC (Risk Profile, Good Corporate Governance Earning, Capital) terhadap Financel Distress https://owner.polgan.ac.id/index.php/owner/article/view/320 <p><em>This study aims to determine the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on Financial Distress in banks listed on The Indonesia Stock Exchange (IDX) for the period of 2016-2019. The sample data used is the result of the purposive sampling technique and the samples declared worthy to be utilized are 21 banks. During the study conducted, the method was adopted which is a method of logistic regression analysis using SPSS 25 program aid. The results of the research show that the variables that are known can affect the Financial Distress is Return On Asset affect negatively and significantly. Meanwhile, variables that do not affect Financial Distress are Non-Performing Loan (NPL), Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio. Simultaneously Non Performing Loans, Loan to Deposit Ratio, Good Corporate Governance, Return on Assets and Capital Adequacy Ratio have a significant effect on Financial Distress.</em></p> Fikri Hakim Ermar Suhono Suhono Copyright (c) 2021 Fikri Hakim Ermar, Suhono Suhono http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 107 118 10.33395/owner.v5i1.320 Pengaruh Return on Asset, Net Profit Margin dan Current Ratio Terhadap Harga Saham Food and Beverage di Bursa Efek Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/286 <p><em>This study aims to examine the effect of Return on Asset, Net Profit Margin and Current Ratio on Food and Beverage Stock Prices listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were all companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange, amounting to 15 companies with a sample of 11 companies with the 2014-2018 period for 5 years and using a sampling technique, namely purposive sampling. The method of analysis used in this research is the Multiple Linear Regression Method. This research uses quantitative research. This type of research is descriptive statistics and the nature of the research is explanatory. The results of this study indicate that partially (t) Return On Asset and Net Profit Margin have no and insignificant effect on Stock Prices, while Current Ratio has a negative effect on Food and Beverage Stock Prices which simultaneously affect Return On Asset, Net Profit Margin, and Current Ratio. to the Food and Beverage Stock Price</em></p> Januardin Manullang Nanda Pratiwi Refiensa Yohana Sihombing Rifka Aulia Harahap Kevin Christian Tampubolon Copyright (c) 2021 Januardin Manullang, Nanda Pratiwi, Refiensa Yohana Sihombing, Rifka Aulia Harahap, Kevin Christian Tampubolon http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 119 129 10.33395/owner.v5i1.286 Pengaruh Pengetahuan Auditor, Pengalaman Auditor, dan Tekanan Ketaatan Terhadap Audit Judgment pada Kantor Akuntan Publik di Kota Medan https://owner.polgan.ac.id/index.php/owner/article/view/316 <p><em>In making the right judgment, the public accountant must have a lot of knowledge and experience so that when assessing an entity, the decisions made are not wrong. And in making decisions, it should not be influenced by the entity or its own superiors. There is a case in 2018 that happened to two public accountants who did not understand how to take the right judgment in carrying out the task of auditing the annual report to PT Sunprima Nusantara Financing (SNP Finance). Based on this case, this research aims to analyze the making of audit judgment in the city of Medan. It must be influenced by the existence of knowledge, experience and obedience pressure so that cases like the above do not occur in the city of Medan. In collecting the questionnaire data using a Likert scale and choosing multiple linear regression analysis as a research hypothesis testing. The results showed that the determination coefficient test resulted in a percentage of 54% with the conclusion that audit judgment can be explained by auditor knowledge, auditor experience, and pressure.</em></p> Krishna Wati Desnitar Manao Irene Srimawati Doloksaribu Wilsa Road B Sitepu Copyright (c) 2021 Krishna Wati, Desnitar Manao, Irene Srimawati Doloksaribu, Wilsa Road B Sitepu http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 130 139 10.33395/owner.v5i1.316 Preferensi Metode Mengajar Dosen terhadap Sikap, Motivasi dan Minat Berwirausaha Mahasiswa Akuntansi Universitas Prima Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/343 <p><em>This study aims to analyze the effect of lecturer teaching methods on the Attitudes, Motivation, and Entrepreneurial Interests of Accounting Students at Prima Indonesia University. This study uses primary data, namely by distributing questionnaires to 2015/2016 accounting students who have taken entrepreneurship courses with a sample of 236 students taken using the Slovin formula. This study was analyzed using SPSS. The result of the research is that simultaneously from the third variable independent of the dependent variable Y (Entrepreneurial Interest) is 0.549 x 100% = 54.9%. In other words, 54.9% of Entrepreneurial Interest can be expressed by the 3 independent variables (Entrepreneurial Knowledge, Attitudes, and Motivation). Partially the 3 independent variables have a significant positive effect on Entrepreneurial Interest. The lecturer teaching method is proven as a variable that has a significant effect on the relationship between the independent variables and the dependent variable.</em></p> Tina Novianti Sitanggang Faathir Nurul Yasiin Copyright (c) 2021 Tina Novianti Sitanggang, Faathir Nurul Yasiin http://creativecommons.org/licenses/by-nd/4.0 2021-02-01 2021-02-01 5 1 140 151 10.33395/owner.v5i1.343 Tax Avoidance: Good Corporate Governance https://owner.polgan.ac.id/index.php/owner/article/view/311 <p><em>Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2018. The population in the corporate sector is 47 companies. The samples were studied by 10 companies selected using purposive sampling techniques so that the total samples used for 4 years became 40 samples. The analysis method used is multiple linear regression analysis with SPSS 22 tool. Partial test results showed that the independent board of commissioners had a significant negative effect on tax avoidance, institutional ownership had a significant positive effect on tax avoidance, while the audit committee and the quality of audits had no effect on tax avoidance on mining companies. The results of this study can be concluded that to suppress tax avoidance, the function of independent commissioners must be strengthened.</em></p> Moh. Ubaidillah Copyright (c) 2021 Moh. Ubaidillah http://creativecommons.org/licenses/by-nd/4.0 2021-01-21 2021-01-21 5 1 152 163 10.33395/owner.v5i1.311 Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern https://owner.polgan.ac.id/index.php/owner/article/view/348 <p><em>Audit reports are used by auditors to inform the accuracy of the information in the financial statements. The auditor as an independent party has the competence to provide an opinion on the client's financial condition. If it is estimated that the company cannot continue its activities, it is likely that it will get a going concern audit opinion. Audit opinion can help investors and other stakeholders in assessing the status of the company's business continuity. The important thing from a going concern audit opinion is to provide additional information for investors in making investment decisions. This study analyzes the factors that determine going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. The factors tested in this study are leverage, initial opinion, company growth and company size. The study used a sample of 125 companies for the 2014-2018 period. The results of data analysis were obtained from logistic regression tests. The empirical results show that prior opinion and leverage increase the likelihood of receiving a going concern opinion. Meanwhile, company growth and company size have no effect on going concern audit opinion. Nagelkerke's R Square test shows the ability of the factors in this study to explain 63.1% of going-concern audit opinion, while 36.9% is explained by other factors outside the research model. The findings from this study are expected to help investors and other stakeholders to prevent losses if they invest in companies that have the potential to go bankrupt.</em></p> Kusuma Indawati Halim Copyright (c) 2021 Kusuma Indawati Halim http://creativecommons.org/licenses/by-nd/4.0 2021-02-02 2021-02-02 5 1 164 173 10.33395/owner.v5i1.348 Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi https://owner.polgan.ac.id/index.php/owner/article/view/368 <p><em>The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang.</em></p> Suprantiningrum Suprantiningrum Aurora Diskayani Lukas Copyright (c) 2021 Suprantiningrum Suprantiningrum , Aurora Diskayani Lukas http://creativecommons.org/licenses/by-nd/4.0 2021-02-03 2021-02-03 5 1 174 185 10.33395/owner.v5i1.368 Peranan Nilai Perusahaan dalam Memoderator Pengaruh Fundamental terhadap Kinerja Keuangan pada Perusahaan Sektor Aneka Industri https://owner.polgan.ac.id/index.php/owner/article/view/351 <p><em>IHSG fluctuated from 2015 to 2019 due to the trade war between the U.S. and China resulting in the performance of various industrial sector indices declining. In addition, the factors that cause the decline also come from the company's fundamentals (CR, DAR and TATO) The purpose of this study is to review and analyze the role of the company's value in moderating the fundamental influence of the company on financial performance in multi-industry sector companies recorded in the IDX period 2015 - 2019. The type of research used in this research is quantitative research. The population of 50 issuers uses purposive sampling techniques so that the sample used as many as 19 issuers. Data analysis techniques used are descriptive statistical analysis, classical assumption test, hypothesis test and residual test. The results obtained are known simultaneously the fundamentals of the company (CR, DAR and TATO) have a significant effect. Partially CR and TATO have a positive and significant effect on ROA while DAR has a negative and significant impact on ROA which means that by indicating that the company is able to manage the company's working capital by utilizing the company's assets for operational activities it can improve the company's performance but on the contrary with a high level of debt it will decrease financial performance. While the company's value (PBV) has no role in the influence between the company's fundamentals on financial performance</em></p> Elly Susanti Khairul Azwar Christine Dewi Nainggolan Copyright (c) 2021 Elly Susanti, Khairul Azwar, Christine Dewi Nainggolan http://creativecommons.org/licenses/by-nd/4.0 2021-02-04 2021-02-04 5 1 186 195 10.33395/owner.v5i1.351 Pengaruh Analisis Fundamental terhadap Harga Saham Syariah Yang Tergabung di Jakarta Islamic Index (JII) https://owner.polgan.ac.id/index.php/owner/article/view/373 <p><em>This research was conducted in order, so we can find out how much influence the variable x on variable y. The independent variable (x) on this research are Earning Per Share, Book Value, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin and the variable y is Sharia Stock Prices listed on the Jakarta Islamic Index (JII). This research used the form of annual financial reports published by companies on the Indonesia Stock Exchange website. The total sample is 30 companies. The final number in this research is 16 companies between 2015 until 2018. And the data analysis used multiple linear regression, namely simultaneous (F test), partial (T-test), and Least Squares Equation. And the result of the fundamental factors are Earning Per Share, Book Value, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin has an effect of 70,1% on Sharia Stock Prices. While the rest, namely 29,9% is influenced by other factors. Then the partially fundamental factors are Earning Per Share, Book Value, Net Profit Margin has a significant effect on the Sharia Stock Prices, and fundamental factors are Debt to Asset Ratio, Debt to Equity Ratio doesn’t have a significant effect on Sharia Stock Prices.</em></p> Estefania Graciela Marlina Laia Munawarah Munawarah Copyright (c) 2021 Estefania Graciela, Marlina Laia, Munawarah Munawarah http://creativecommons.org/licenses/by-nd/4.0 2021-02-05 2021-02-05 5 1 196 207 10.33395/owner.v5i1.373 Pengaruh Struktur Modal, Perputaran Modal Kerja, dan Ukuran Perusahaan Terhadap Nilai Perusahaan https://owner.polgan.ac.id/index.php/owner/article/view/383 <p><em>This study aims to obtain empirical evidence regarding the effect of capital structure, working capital turnover, and firm size on firm value. This research is focused on the property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The population in this study were all property and real estate sub-sector companies listed on the Indonesia Stock Exchange as many as 54 companies. The number of observations in this study was as many as 130 company annual reports with 26 research samples obtained by non-probability sampling method, namely purposive sampling technique. The type of data used is panel data which is a combination of time series and cross-section data. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that partially the three independent variables, namely capital structure, working capital turnover, and company size have a significant effect on firm value. Simultaneously, Capital Structure, Working Capital Turnover, and Company Size have a significant effect on Firm Value. The adjusted R square value is 32.15% of the Firm Value in the property and real estate sub-sector companies listed on the Indonesia Stock Exchange can be explained by the Capital Structure, Working Capital Turnover, and Company Size, while the remaining 67.85% is influenced by other variables. which were not examined in this study</em></p> Muhammad Rhamadan Setiawan Neneng Susanti Nugi Mohammad Nugraha Copyright (c) 2021 nugi mohammad nugraha, Neneng Susanti, Muhammad Rhamadan Setiawan http://creativecommons.org/licenses/by-nd/4.0 2021-02-05 2021-02-05 5 1 208 218 10.33395/owner.v5i1.383 Fraud dalam Perspektif Islam https://owner.polgan.ac.id/index.php/owner/article/view/330 <p><em>Islam regulates all the problems of its people, one of which is regulated by Islam, namely the relationship between humans. This study aims to try to reveal how cheating or cheating behavior is from an Islamic perspective. The investigation technique used in this study is a qualitative method with a literature review approach where the researcher collects some literature from both international and national journals. The data taken from these journals are then used as study material in writing this research. The results of the study illustrate that Islam has provided clues or signs of cheating or fraudulent behavior through the Koran and Hadith. From the results of the study, it is known that Islam has regulated all the problems of its people, especially the problem of fraud, Islam forbids its followers to do this. In addition, this research reveals that the practice of deception or what is known as cheating has existed for centuries, and Islam has clearly and emphatically provided a picture of how fraud occurs and how the impact of punishment on its followers. This research is also expected to contribute to knowledge related to fraud or fraudulent practices as well as a contribution to enlightenment for society.</em></p> Safuan Safuan Budiandru Budiandru Ismartaya Ismartaya Copyright (c) 2021 Safuan Safuan, Budiandru Budiandru, Ismartaya Ismartaya http://creativecommons.org/licenses/by-nd/4.0 2021-02-08 2021-02-08 5 1 219 228 10.33395/owner.v5i1.330 Analisis Faktor-faktor yang Mempengaruhi Penerimaan dan Penggunaan Mobile Payment pada Teknologi Pembayaran Gopay https://owner.polgan.ac.id/index.php/owner/article/view/357 <p><em>This study aims to determine the factors that influence the acceptance and the use of mobile payments in GOPAY payment technology by integrating the Technology Acceptance Model (TAM) theory, mobile payment characteristics, trust and security, and privacy. The research method used is a survey method. The sample of this research is GOPAY users in the Faculty of Economics at Prima Indonesia University, with as many as 222</em> <em>(two hundred and twenty-two) respondents through an online questionnaire. Data analysis using Smart Partial Least Square (PLS) 3.0. The results of this study can be concluded that the factors that influence the acceptance and the use of mobile payments on GOPAY payment technology are mobile payment characteristics, trust and security, and privacy which is not supported in this study. GOPAY has the characteristics of mobility, reachability, compatibility, and convenience. The characteristics of mobile payments are not supported because users cannot experience the benefits. Trust is not supported because not all users trust GOPAY, especially in the process of topping up balances and receiving cashback after making payment transactions. Security and privacy are not supported because users do not trust GOPAY regarding topping up balances, if the balance does not come in, they can contact the bank.</em></p> Wilbert Sinclair Lailan Maulia Tina Novianti Sitang Copyright (c) 2021 Wilbert Sinclair, Lailan Maulia, Tina Novianti Sitang http://creativecommons.org/licenses/by-nd/4.0 2021-02-11 2021-02-11 5 1 229 239 10.33395/owner.v5i1.357 Pengaruh Modal Kerja,Total Hutang,Tingkat Inflasi dan Penjualan Bersih Terhadap Laba Bersih https://owner.polgan.ac.id/index.php/owner/article/view/366 <p><em>The purpose of this research is to examine and analyze the effect of working capital, total debt, inflation rate, and net sales on net income in retail trading companies listed on the Indonesia Stock Exchange 2015-2018 period. The research of this population was 27 retail trading companies listed on the IDX for the 2015-2018 period. With the purposive sampling technique, the number of research samples that meet the criteria is 9 companies, while the research method is descriptive quantitative research. The data collection method uses secondary data from financial reports while the data analysis model is multiple regression. The results of the F test research, namely working capital, total debt, inflation rate, and net sales have an effect on net income in retail trading companies listed on the Indonesia Stock Exchange in 2015-2018. Partially working capital has no effect on net income, partially total debt and inflation rate have a negative and significant effect on net income, while net sales have a positive and significant effect on net income. The coefficient of determination found R2 value of 0.313 (31.3%). The independent variable affects net income by 31.3% and the remaining 68.7% is affected by other variables. The conclusion from the results of this test is that of the 4 variables tested, there is 1 variable, namely working capital which does not affect net income.</em></p> Nevin Wijaya Veronika Veronika Silvia Kosasih Feby Natalia Copyright (c) 2021 Nevin Wijaya, Veronika Veronika, Silvia Kosasih, Feby Natalia http://creativecommons.org/licenses/by-nd/4.0 2021-02-11 2021-02-11 5 1 240 251 10.33395/owner.v5i1.366 Pengaruh LDR, NPL, CAR dan DPK terhadap ROA pada Perusahaan Perbankan Periode 2015-2019 https://owner.polgan.ac.id/index.php/owner/article/view/384 <p><em>This slowing economy resulted in disrupted banking activities, especially profits decreased. The purpose of this study was to determine the effect of the Loanito Deposit Ratio, Non Performing Loans, Capital Adequacy Ratio, and third Party Funds on Returning Assets in Banking Companies on the Indonesia Stock Exchange 2015-2019 Period either partially or simultaneously. This research approach is quantitative. This type of research is descriptive statistics. The nature of this research is explanatory research. The population in this study was 45 banking companies in the Indonesia Stock Exchange for the 2015-2019 period. Technique sampling for this research used purposive sampling. So this research sample was 23 banking companies. Multiple linear regression model. The result is that the Loan to Deposit Ratio has no effect on Returning Assets in Banking Companies on the Indonesia Stock Exchange for the 2015-2019 Period. Non-Performing Loans have a negative effection Return on Assets in Banking Companies on the Indonesia Stock Exchange for the 2015-2019 Period. Capital Adequacy Ratioihas a positive effect on Return on Assets in Banking Companies the Indonesia Stock Exchange 2015-2019 Period. ThirdParty Funds have no effect on return on assets in Banking Companies on the Indonesia Stock Exchange for the 2015-2019 Period. Together Loan to Deposit Ratio, Non-Performing Loans, Capital Adequacy Ratio, and Third Party Funds have an effect on return on assets in Banking Companies the Indonesia StockiExchange 2015-2019 Period. The magnitude of this influence is 25.4% where the remaining 74.6% is influenced by other independent variables for example the ratio of income to operating expenses</em></p> Shri Aswini Erika Gunawan Kevin Chaniago Fuji Astuty Copyright (c) 2021 Shri Aswini, Erika Gunawan , Kevin Chaniago, Fuji Astuty http://creativecommons.org/licenses/by-nd/4.0 2021-02-21 2021-02-21 5 1 252 259 10.33395/owner.v5i1.384 Pengaruh Karakteristik Audit, Struktur Kepemilikan dan Return on Investment terhadap Prediksi Kebangkrutan Perusahaan Perdagangan https://owner.polgan.ac.id/index.php/owner/article/view/386 <p><em>This study aims to determine the effect of the characteristics of the audit committee, ownership structure and return on investment on the prediction of bankruptcy in trading companies listed. The research methodology used is descriptive quantitative method, and the data sources are secondary data. The population of this study is 49 trading companies listed on the Indonesia Stock Exchange for the 2017-2018 period and 16 companies which sample. The sample technique used in this study was purposive sampling. The data analysis technique of this research is multiple regression analysis using hypothesis testing, namely partial test (t test), simultaneous test (F test) and the coefficient of determination test. The results of the study partially show that the characteristics of the audit committee have no significant effect on the prediction of bankruptcy with a significance test of -3.232 &lt;2.014. Ownership structure has a significant effect on bankruptcy predictions with a value of 4.045&gt; 2.014. Return on investment has no significant effect on bankruptcy predictions with a value of 1.325 &lt;2.014. The results of the research simultaneously show that the characteristics of the audit committee, ownership structure and return on investment on the prediction of bankruptcy in trading companies listed on the Indonesia Stock Exchange have a significant effect with a value of 7.347&gt; 2.81. Square obtained from the results of this study). The conclusion from the results of this study shows that partially the characteristics of the audit committee.</em></p> Sariyanto Sariyanto Nova Yesyca Naipospos Copyright (c) 2021 Sariyanto Sariyanto, Nova Yesyca Naipospos http://creativecommons.org/licenses/by-nd/4.0 2021-03-11 2021-03-11 5 1 260 267 10.33395/owner.v5i1.386