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; 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> en-US owner@polgan.ac.id (Muhammad Khoiruddin Harahap) owner@polgan.ac.id (Muhammad Khoiruddin Harahap) Sun, 01 Aug 2021 00:00:00 +0700 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Etika Profesi, Kompetensi dan Integritas Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan) https://owner.polgan.ac.id/index.php/owner/article/view/391 <p><em>The</em><em> auditor is a party</em><em> that has an important role in auditing financia</em><em>l statements which is used as a benchmark in decision making in an entity. An auditor should be able to uphold his professional ethics and have the competence to be able to do his job. Not only that, because it is in the thick of the interests of various parties, the auditor must have the integrity to be able to state the findings by the actual circumstances. This study</em><em> aims to determine how Professional Ethics,</em><em> Competence, and Auditor Integrity affect Audi</em><em>t Quality. The data in this research were obtained through distributing questionnaires and using a sample of 94 auditors who work at 22 public accounting firms in Medan. The research was carried out by obtaining data through a survey using a Likert scale as a benchmark and processing through SPSS. The sample is determined by the probability sampling method and the research model uses the T and F test or also known as multiple liner analysis. Besides, this study also uses classic assumption tests, multicollinearity, and heteroscedasticity to see how competence, integrity, and professional ethics affect audit quality. This study obtained results indicating that, simultaneously and partially, integrity and professional ethics affect audit quality. Meanwhile, competence does not affect significantly and partially but affects simultaneously</em></p> Angelica Medistra Megaviesta Fau, Panondang Siagian, Wilsa Road Betterment Sitepu Copyright (c) 2021 Angelica Medistra Megaviesta Fau, Panondang Siagian, Wilsa Road Betterment Sitepu https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/391 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Triwulan 2016 – 2020 Pada Bank Pembangunan Daerah Jawa Timur https://owner.polgan.ac.id/index.php/owner/article/view/432 <p><em>Importance The role of banking is currently very dominant with the financial system. A good financial system will have a positive effect on banking performance. This study aims to determine the effect of banking risk which is analyzed using the ratio of NPL, NIM, LDR, BOPO on financial performance with ROA at the Regional Development Bank of East Java. The data used in this study were obtained from annual published financial reports from the website ojk.go.id. The number of samples is 20 East Java Regional Development Banks with a quarterly period from 2016-20202. This study uses the SSS method where the results of the research show that the determinant coefficient (R2) shows the Adjusted R Square number of 0.988 or 98.8%, which means that variations in the level of financial performance can be explained by NPL, NIM, LDR and BOPO on ROA, the remaining 1.2 % can be explained from other variables outside the research variables. For the research results simultaneously, NPL, NIM, LDR, and BOPO have a significant effect on ROA. The effect partially for NPL Risk (X1) does not have a significant negative effect partially on ROA (Y), for NIM risk (X2) has a partially significant positive effect on ROA (Y), for LDR risk (X3) does not have a significant negative effect partial to the level of ROA (Y), and for the risk of OEOI (X4) a significant negative effect partially on the level of ROA (Y). It is better if the Regional Development Bank of East Java, must be able to identify the risks that may occur in its business activities. In connection with the results of research where the Bank must minimize NPL, LDR and OEOI ratio because it has a negative effect on ROA. Then maximize NIM because it has a positive effect on ROA.</em></p> Harun Al Rasyid, Syukron Sazly Copyright (c) 2021 harun Al Rasyid Al Rasyid https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/432 Sun, 01 Aug 2021 00:00:00 +0700 Modal Intelektual (Intellectual Capital) dan Nilai Perusahaan Pada Industri Manufaktur https://owner.polgan.ac.id/index.php/owner/article/view/471 <p><em>Information about company value and intellectual capital is important information to be known by investors. This research aimed to find out the influence of intellectual capital against the value of the company's of manufacturing companies listed on the Indonesia stock exchange year 2014 – 2017. This type of research is quantitative research. This population includes all manufacturing companies listed on the Indonesia stock exchange and obtained samples of as many as 17 companies. Based on the results of research, </em><em>partially Value Added Capital Employed (VACA) and Value Added Intellectual Coefficient (VAIC) have an effect on company value (Tobin's Q). Value Added Human Capital (VAHU) and Value Added Structural Capital (STVA) have no effect on company value (Tobin's Q). Based on the suitability test of Value Added Capital Employed (VACA) models, Value Added Human Capital (VAHU), Value Added Structural Capital (STVA), and Intellectual Capital were proxied by Value Added Intellectual Coefficient (VAIC) simultaneously has an effect on Company Value (Tobin's Q).</em><em> From the result of this research, investors in order to make intellectual capital as a consideration before making investment decisions because better company value will show better growth prospects so as to provide prosperity for investors and shareholders.</em></p> Gita Puspita, Tri Wahyudi Copyright (c) 2021 Gita Puspita, Tri Wahyudi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/471 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Corporate Governance Terhadap Financial disstres https://owner.polgan.ac.id/index.php/owner/article/view/413 <p><em>This study aims to examine and find empirical evidence regarding the influence of corporate governance as explained by managerial ownership, institutional ownership, independent commissioners, audit committee on financial distress in manufacturing companies listed on the IDX for the 2017-2019 period. In this study, leverage, profitability and company size are used as control variables. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample was selected using purposive sampling method and the results get a sample of 361 companies. The analytical tool used in this study is logistic regression. The test results show that managerial ownership has no effect on financial distress. Meanwhile, institutional ownership, independent commissioners, and audit committees have an effect on financial distress. Leverage and company size as control variables show results that are not in accordance with their function, namely that they do not affect financial distress, and profitability as control variables show results that are in accordance with their function and have an effect on financial distress</em></p> Ayu Aditia Hariyani, Andi Kartika Copyright (c) 2021 Ayu Aditia Hariyani, Andi Kartika https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/413 Thu, 01 Jul 2021 00:00:00 +0700 Pengaruh Subjective Norm, Attitude dan Perceived Behavioural Control terhadap Intention to Use Parkir Elektronik https://owner.polgan.ac.id/index.php/owner/article/view/396 <p><em>The purpose of this study was to determine and analyze the influence of subjective norms on the intention to use electronic parking, to find out and analyze the influence of attitudes toward intention to use electronic parking and to determine and analyze the effect of perceived behavioural control on the intention to use electronic parking. The approach used in this research is a quantitative approach. The data used are primary data with the questions that are asked in the online questionnaire, which is distributed to the population of Surabaya city residents in 2020. Respondents obtained were as many as 60 people, consisting of 27 men and 33 women. The sampling technique uses accidental sampling technique. The analysis technique used in this research is quantitative data analysis with a multiple linear regression statistical approach. In processing data, research uses warpPLS 6.0 software. The findings show that: (1) Subjective norms have a significant influence on the intention to use electronic parking </em><em>(?</em> <em>= 0</em><em>,</em><em>271; </em><em>p-value</em><em> =</em><em> 0</em><em>,</em><em>012)</em><em>. (2) Attitudes have a significant influence on the intention to use electronic parking </em><em>(</em><em>?= 0</em><em>,</em><em>293; </em><em>p-value</em><em> =</em><em> 0</em><em>,</em><em>007)</em><em>. (3) Perceived Behavioral Control has a significant influence on the intention to use electronic parking </em><em>(</em><em>?= 0</em><em>,</em><em>503; </em><em>p-value</em> <em>&lt;</em> <em>0</em><em>,</em><em>001)</em><em>.</em></p> Indriati Rochmah Darmayanti, Muhammad Wisnu Girindratama Copyright (c) 2021 Indriati Rochmah Darmayanti, Muhammad Wisnu Girindratama https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/396 Sun, 01 Aug 2021 00:00:00 +0700 Perkembangan Akuntansi Thailand dan Analisis Shenanigans pada Perusahaan Group Lease https://owner.polgan.ac.id/index.php/owner/article/view/475 <p><em>Thailand is ASEAN country that managed to escape colonialism. However, like Anglo American countries, the country's accounting system emphasizes the transparency and information needs of investors. After the 1997 financial crisis, Thailand reformed to improve government cooperation and investment competition. Thailand's economy is recovering rapidly and is showing good growth. Due to economic growth, the poverty rate also fell. There are types of Thai state accounting standards namely International Financial reporting standards (IFRS) and Thai accounting standards (IFAC). The current development of accounting has to do with manipulation in the company's financial statements. A financial shenanigan is a false statement about the status and financial performance in a financial statement. Financial fraud can be a minor violation, such as through the free interpretation of accounting principles where it has 7 categories of shenanigans. In this discussion, the author presented an analysis of </em><em>accounting progress in I</em><em>ndonesia with Thailand and analyzed 7 shenanigans to manipulate financial statements in Thai state companies. In this article take the company that makes the selected object that is the Group Lease company. This Group Lease is one of the companies originating from Thailand</em><em> which is engaged in financing services</em><em>. This method of research shows that group lease companies manipulate shenanigans 2.</em></p> Natalis Christian, Veronica, Lisa Lim Copyright (c) 2021 Natalis Christian, Veronica, Lisa Lim https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/475 Sun, 01 Aug 2021 00:00:00 +0700 Kebijakan Stock Split Perusahaan Non-Financial Di Indonesia: Manajemen Laba, Kinerja Operasi, Kinerja Pasar https://owner.polgan.ac.id/index.php/owner/article/view/483 <p><em>The stock split policy shows the success of managers in managing the company. The condition of managers who have perfect information compared to shareholders, stock split policies may coincide with certain motives carried out by managers. This study examines differences in earnings management, operating performance, and market performance before and after the company conducts a stock split. This study employs secondary data sourced from www.idx.co.id, www.idnfinansials.com, and www.finance.yahoo.com. The data employed consists of data and information from financial statements and stock prices of non-financial companies listed on the Indonesia Stock Exchange from 2013 to 2019. The sample used in this study amounted to 64 observations based on purposive sampling. The data analysis test used the normality test and the Wilcoxon matched-pairs test. This study concludes that earnings management and market performance increase after the company's stock split is carried out. Meanwhile, operating performance did not experience any difference before and after the stock split was carried out. This study proves that managers employ the moment stock split to carry out earnings management for certain motives, even though the market participants positively respond to these actions. The companies that carry out stock splits should make these events to improve their operating performance. This study indicates that the Financial Services Authority needs to review companies with plans to conduct a stock split to protect investors in the capital market</em></p> Amrie Firmansyah, Titi Sari Indriani Copyright (c) 2021 Amrie Firmansyah, Titi Sari Indriani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/483 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Inflasi, BI-7 Day Reverse Repo Rate, Kurs, Jumlah Uang Beredar dan Indeks Harga Saham Gabungan terhadap Nilai Aktiva Bersih Reksa Dana Saham https://owner.polgan.ac.id/index.php/owner/article/view/457 <p><em>The purpose of this study is to examine the effect of inflation, </em>BI-7 <em>day reverses repo rate,</em> <em>exchange rate, the money supply, and composite stock price index on the net asset value of stock mutual funds. The population of this study is the stock mutual fund which was listed on the financial services authority in 2017-2020. The results of this study indicate that simultaneously inflation, </em>BI-7 <em>day reverse repo rate,</em> <em>exchange rate, the money supply, and composite stock price index affect the net asset value of the stock mutual fund. Partially, this study show </em>BI-7 <em>day reverse repo rate</em> <em>ha</em><em>s</em><em> a positive and significant effect on the net asset value of a stock mutual fund</em><em>. The exchange</em><em> rate</em> <em>ha</em><em>s</em><em> a positive and significant effect on the net asset value of stock mutual funds</em><em>. The composite</em><em> stock price index ha</em><em>s</em><em> a positive and significant effect on the net asset value of stock mutual funds</em><em>. T</em><em>he money supply has a negative and significant effect on the net asset value of a stock mutual fund</em> <em>while inflation has no </em><em>significant </em><em>effect on the net asset value of a stock mutual fund</em>.</p> Jhon Lismart Benget. P. Copyright (c) 2021 Jhon Lismart Benget. P. https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/457 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Struktur Modal, Struktur Aset, Laba Bersih, Piutang Usaha, Likuiditas, Profitabilitas terhadap Arus Kas https://owner.polgan.ac.id/index.php/owner/article/view/419 <p><em>The purpose of this study was to see and test whether the effect of capital structure, asset structure, net income, accounts receivable, liquidity, profitability</em><em> variable to cash flows variable</em><em> on the value of service companies listed on the IDX (Indonesia Stock Exchange) </em><em>from </em><em>2017-2019. This research uses a method with a quantitative descriptive approach. The population obtained was 78 companies listed on the Indonesia Stock Exchange from 2017-2019. The sample used</em><em> in this study</em><em> was purposive sampling technique</em><em>.</em> <em>T</em><em>he sample obtained was 12 companies. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test, and the t-test. This study shows that partially the variables of capital structure, asset structure, accounts receivable, liquidity, ROE has no effect on cash flow variables at service companies</em><em> that</em><em> listed on the Indonesia Stock Exchange, while the net income variable has an influence on cash flow variables at service companies listed in</em> <em>Indonesia Stock Exchange, and simultaneously the variables of capital structure, asset structure, net income, accounts receivable, liquidity, R</em><em>eturn </em><em>O</em><em>n </em><em>E</em><em>quity</em><em> do not have an influence on cash flow variables in service companies</em><em> that</em><em> listed on the Indonesia Stock Exchange.</em></p> Tatema Hondro, Masriani Laia, Mastaniria Nduru, Bayu Wulandari Copyright (c) 2021 Tatema Hondro, Masriani Laia, Mastaniria Nduru, Bayu Wulandari https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/419 Sun, 01 Aug 2021 00:00:00 +0700 Analisis Rasio Keuangan terhadap Harga Saham pada Perusahaan Food and Beverages https://owner.polgan.ac.id/index.php/owner/article/view/481 <p><em>This research was conducted with the aim of examining the effect of </em><em>Current Ratio</em>, <em>Quick Ratio</em>, <em>Net Profit Margin</em> <em>and</em> <em>Return on Equity</em> <em>on stock prices in food &amp; beverage sector companies listed on the Indonesia Stock Exchange from 2013 to 2019. The population is the Food &amp; Beverages sector companies listed on the IDX in 2013-2019. The sample was taken using purposive sampling method, so that the sample becomes 70 observation. This research was classified as quantitative research and the type of research is descriptive. The data analysis technique was carried out by using multiple linear regression test using the SPSS ver 25 analysis tool. The results showed that </em><em>Current Ratio</em> <em>partially has a negative and insignificant effect on stock prices</em>. <em>Quick Ratio</em> <em>partially has a positive and insignificant effect on stock prices. </em><em>Net Profit Margin</em><em> partially has a positive and significant effect on stock price. And, Return on Equity partially </em><em>has a negative and insignificant effect on stock prices. </em><em>Meanwhile, simultaneously, </em><em>Current Ratio</em>, <em>Quick Ratio</em>, <em>Net Profit Margin</em><em> and</em> <em>Return on Equity</em><em> have a positive and significant effect on stock prices in food and beverages sector companies listed on the Indonesia Stock Exchange in 2013-2019.</em></p> Namira Ufrida Rahmi, Andrew Andrew, Angelia Stefani, Fenita Fenita Copyright (c) 2021 Namira Ufrida Rahmi, Andrew Andrew, Angelia Stefani, Fenita Fenita https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/481 Sun, 01 Aug 2021 00:00:00 +0700 Pajak Penghasilan Atas Anak Angkat Yang Berpenghasilan https://owner.polgan.ac.id/index.php/owner/article/view/476 <p><em>Adoption have legal consequences for both adopted children, adoptive parents, and biological parents. The legal consequences can be seen in terms of civil law, customary law, islamic law, and also taxes. In civil law, customary law, and also islamic law, the legal consequences of adopting a child are related to the inheritance rights of an adopted child. Meanwhile, in tax the legal consequences of adopting children are related to Non-Taxable Income (PTKP) and the income of adopted children. Provisions related to inheritance rights for adopted children are very clear in the three laws, but the provisions regarding PTKP and the income of adopted children in taxes are not so clear. Based on the results of the study, it was found that there were still differences of opinion regarding PTKP and the income of adopted children. Differences related to PTKP arise when the adopted child has earned income, where the majority of interviewees argue that the adopted child can still be counted as PTKP of his adoptive parents and for the imposition of taxes on the income of the adopted child it is also combined with the adoptive parents. However, there is a opinion that when the adopted child has earned income, it will be counted as PTKP of the biological parents and for the imposition of taxes on the income of the adopted child it will also be combined with his biological parents.&nbsp;</em></p> Suparna Wijaya, Annisa Febriana Safira Copyright (c) 2021 Suparna Wijaya, Annisa Febriana Safira https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/476 Sun, 01 Aug 2021 00:00:00 +0700 Potensi Tax Avoidance Terhadap Peraturan Pemerintah Nomor 23 Tahun 2018 Oleh Wajib Pajak Perseroan Terbatas https://owner.polgan.ac.id/index.php/owner/article/view/490 <p><em>Micro, Small and Medium Enterprises (MSMEs) are businesses that have an important role in encouraging the Indonesian economy, so the government provides tax facilities by issuing Government Regulation No. 46 of 2013 as has been replaced by Government Regulation No. 23 of 2018. Government Regulation No. 23 of 2018 excludes corporate taxpayers in the form of CV and firms that provide services in connection with independent work, while Limited Liability Companies do not. This study aims to explain the potential for tax avoidance in Government Regulation Number 23 of 2018 that can be carried out by Limited Liability Company taxpayers regarding income related to independent work, as well as the impact and solutions of such tax avoidance actions. The method used in this research is descriptive qualitative. The results of the study indicate that taxpayers who will establish a business entity with the type of business related to independent work, can choose to establish a Limited Liability Company compared to a CV or firm, so that they can use the relatively lower rate of Government Regulation Number 23 of 2018. This of course has an impact on reducing tax revenues, so the Directorate General of Taxes needs to minimize the potential for tax avoidance through education, supervision, and regulatory improvements.</em></p> Suparna Wijaya, aditya setiawan Copyright (c) 2021 Suparna Wijaya, aditya setiawan https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/490 Sun, 01 Aug 2021 00:00:00 +0700 Penerapan Manajemen Risiko pada Tingkat Efisiensi Keuangan di Bank DKI Jakarta https://owner.polgan.ac.id/index.php/owner/article/view/425 <p><em>Efficiency is one measure of bank performance. The efficiency of a bank is influenced by the way management manages risk. Financial services authority regulation number 18 /pojk.03/2016 issued by Bank Indonesia which requires every bank in Indonesia to form a risk management team. Risk management problems in the banking world are related to the losses they experience, and Regional Development Banks are expected to be able to detect maximum losses that may arise in the future. This team is obliged to control various aspects of risk management in each bank and observe the impact of risk management implementation. This study aims to determine the efficiency level of conventional banking at PT Bank Pembangunan Daerah Jawa Tengah and the effect of financing risk, operational risk and liquidity risk on the efficiency level. Efficiency is measured by the method of Operating Expenses from Operating Income. The data used as the object of this research is Bank DKI Jakarta for the 2015-2020 period. The level of influence of the variables X1, X2, X3 on Y on the determinant coefficient (R2) shows the Adjusted R Square number of 0.359 or 35.9% which means that the variation in efficiency level can be explained by financing risk, operational risk and liquidity risk, the remaining 64.1% can be explained from other variables outside, for previous related studies there is no similarity in the influence of independent (x) and dependent (Y) values, because of differences in values ??generated from SPSS processing data. Based on the results of statistical tests and discussion analysis, it is known that financing risk, operational risk, liquidity risk simultaneously have no effect on the level of efficiency and only financing risk has a significant positive effect on the level of efficiency at PT Bank DKI Jakarta.</em></p> Saridawati Saridawati, Murniyati Murniyati, Ratih Hastasari, Suharini Suharini Copyright (c) 2021 Saridawati Saridawati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/425 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Penerapan PSAK 45 dan Ketepatwaktuan Penyampaian Laporan Keuangan terhadap Akuntabilitas Laporan Keuangan Organisasi Nirlaba https://owner.polgan.ac.id/index.php/owner/article/view/479 <p><em>Non-profit organizations/institutions need to comply with regulations in managing financial reports. The purpose of this study was to examine the impact of using PSAK No. 45 and timely submission of financial reports to accountability for these financial statements. The population used is the Yogyakarta Special Region Social Foundation. Sampling using purposive sampling. This research is quantitative with primary data in the form of questionnaires and multiple linear regression analysis methods to test hypotheses. The results found in this study are the application of PSAK No. 45 partially have a positive and significant impact on the accountability of financial statements, and the timeliness of the submission of financial statements partially has a positive and significant impact on the accountability of financial statements. In addition, the application of PSAK No. 45 and the timely submission of financial reports simultaneously or simultaneously also affects the accountability of financial statements by 43.7%. So, every non-profit organization must apply accounting standards in its financial statements and these financial statements must be submitted in a timely manner to be accountable. This study applies compliance theory to prove the research results and support the authors' ideas.</em></p> Olivia Lungit Astari Putri, Sri Ayem Copyright (c) 2021 Olivia Lungit Astari Putri, Sri Ayem https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/479 Sun, 01 Aug 2021 00:00:00 +0700 Pengembangan Model Konseptual Niat Pembayaran Pajak Pelaku E-Commerce https://owner.polgan.ac.id/index.php/owner/article/view/447 <p><em>Ecommerce transactions are one of the complex and growing types of transactions in Indonesia. Ecommerce trade is currently experiencing very rapid progress which is marked by a growing improvement in current technological advances, especially in the field of e-commerce. The largest state revenue can be seen from the 2019 State Revenue and Expenditure Budget of state revenues of 1,786.4 trillion rupiahs from taxes. The Ministry of Finance enforces the Minister of Finance Regulation Number 210/PMK.010/2018 concerning Tax Treatment of Trading Transactions Through Electronic Systems.</em> <em>In response to this, there is the potential for an exodus of e-commerce players to switch to using social media as a place for online buying and selling transactions. The payment intention factor for e-commerce transactions is based on three aspects, namely, knowledge and understanding of taxation. Internal influences in the form of taxpayer awareness, ethics, the use of information technology which is influenced by the external readiness of information technology, as well as the influence of the taxpayer's environment. </em><em>This study aims to propose a conceptual model to identify the factors that influence the tax payment intention of e-commerce actors. This research is expected to provide suggestions to the Directorate General of Taxes regarding e-commerce taxpayers.</em></p> Sari Dewi Copyright (c) 2021 Sari Dewi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/447 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Tingkat Pendapatan, Penurunan Tarif, Dan Perubahan Cara Pembayaran Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19 https://owner.polgan.ac.id/index.php/owner/article/view/487 <p><em>This study aims to determine the effect of income levels, tariff reductions and changes in payment methods on MSME taxpayer compliance during the COVID-19 pandemic. Data collection techniques used questionnaires, observations, interviews, documentation and literature studies. The population in this study were all MSME taxpayers registered at KPP Pratama Tegal. The number of samples used as many as 50 respondents with the sampling method using purposive sampling method. The data analysis method used multiple linear regression analysis. The results of testing the first hypothesis show that the income level variable has an effect on MSME taxpayer compliance during the covid-19 pandemic. This shows that the higher the level of income received, the greater the compliance of MSME taxpayers. The results of testing the second hypothesis show that the rate reduction variable has no effect on MSME taxpayer compliance during the covid-19 pandemic. This shows that someone who does not comply with his obligations as a taxpayer, then even a low tax rate does not affect the level of compliance. The results of testing the third hypothesis show that the variable changes in payment methods affect MSME taxpayer compliance during the covid-19 pandemic. This means that changes in the method of paying taxes can improve MSME taxpayer compliance so that the easier the tax payment method used, the MSME taxpayer compliance will increase.</em></p> Lutfah Fadilah, Asrofi Langgeng Noermansyah, Krisdiyawati Krisdiyawati Copyright (c) 2021 Lutfah Fadilah, Asrofi Langgeng Noermansyah, Krisdiyawati Krisdiyawati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/487 Sun, 01 Aug 2021 00:00:00 +0700 Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Property and Real Estate Yang Terdaftar di BEI https://owner.polgan.ac.id/index.php/owner/article/view/427 <p><em>This study aims to determine the effect of liquidity, fixed assets, and firm size on profitability in property and real estate industry sub sectors listed in Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies in property and real estate industry sub sector listed in Indonesia Stock Exchange for 2016-2019 period, amounting to 62 companies with a sample of 23 companies. The sampling technique used was 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 used in this research is descriptive quantitative. The nature of research in this study is explanatory. The results of this study indicate that partially liquidity have no significant effect on profitability and fixed assets have no significant effect on profitability, while firm size have a negative and significant effect on profitability in the property and real estate sub-sector listed on the Indonesia Stock Exchange for the 2016-2019 period. Based on simultaneous liquidity, fixed assets, firm size have a significant effect on profitability in the property and real estate industry sub sector listed in Indonesia Stock Exchange for the 2016-2019 period.</em></p> Deasy Arisandy Aruan, Hanna Limbong, Brando Silitonga, Maulidanur Aceh, Nofanyiu Bernadett Br Samosir Copyright (c) 2021 Deasy Arisandy Aruan, Hanna Limbong, Brando Silitonga, Maulidanur Aceh, Nofanyiu Bernadett Br Samosir https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/427 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Financing to Deposit Ratio, Capital Adequacy Ratio dan Non Performing Financing terhadap Profitabilitas pada Bank Umum Syariah https://owner.polgan.ac.id/index.php/owner/article/view/470 <p><em>Probability is the ability of a Company to generate profits for a certain period.</em> <em>Profitability shows the ratio of profit to assets or capital that creates profit</em><em>. Bank Indonesia prioritizes the profitability of a bank which is measured by assets whose funds mostly come from public savings funds so that ROA is considered more representative in measuring banking profitability.</em><em> This study aims to examine The effect of the Financing to Deposit ratio, Capital Adequacy Ratio, and Non-Performing Financing on profitability. The population of this study is all Islamic commercial banking companies in Indonesia from 2017 to 2019, with the selection of a sample of companies using purposive sampling, so that the number of samples that match the criteria are eleven companies.</em> <em>The data analysis method used in this study is a panel regression model. Based on the results of hypothesis testing, that the Financing to Deposit Ratio and Non-Performing Financing has no effect on profitability, while the Capital Adequacy Ratio has a positive and significant effect on profitability. </em></p> Muhammad Rivandi, Tania Gusmariza Copyright (c) 2021 Muhammad Rivandi, Tania Gusmariza https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/470 Sun, 01 Aug 2021 00:00:00 +0700 Audit Delay serta Faktor Internal Perusahaan : Studi Kasus Perusahaan Trade, Service, and Investment https://owner.polgan.ac.id/index.php/owner/article/view/411 <p><em>The announcement from the Indonesia Stock Exchange on april 11, 2018, revealed that 70 companies have not submitted audited financial statements as of</em><em> December 31, 2017, six of which are included in the trade, service, and investment sectors. </em><em>Facts related to the rise of companies experiencing audit delays have been researched by several studies, but there are differences in results between researchers. </em><em>Analyzing the effect of solvency, company size, company age, and audit opinions on audit delays is a research objective. </em><em>The approach applied is the quantitative research method. </em><em>The data processed comes from the website of the Indonesia Stock Exchange. </em><em>The population in this study was 119 and a sample of 72 companies that are listed on the Indonesia Stock Exchange trade, service, and investment sector where the selection of samples using purposive sampling. </em><em>The method used for statistical testing is the</em><em> Logistic</em><em> Regression</em><em> and obtained solvency results, company size, and audit opinion do not affect audit delay, while the age of the company affects audit delay. </em><em>The limitation of the research is to only process data based on data from the official website of the indonesia stock exchange trade, service, and investment sector for the period 2017-2019 and focus on research variables. </em><em>This research is expected to be input and consideration for companies to report their report on time and for investors to be considered to decide their investment decisions and can contribute to filling the literature gap related to audit delay with the latest data 2017-2019.</em></p> Devi Dwi Yanti, Rollickus Elta Zagoto, Wenny Anggresia Ginting Copyright (c) 2021 Rollickus Elta Zagoto, Devi Dwi Yanti, Wenny Anggresia Ginting https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/411 Sun, 01 Aug 2021 00:00:00 +0700 Analisis Faktor-Faktor yang Mempengaruhi Kinerja Kepala Desa di Kabupaten Kuantan Singingi dan Kabupaten Kampar https://owner.polgan.ac.id/index.php/owner/article/view/421 <p><em>This study aims to see the effect of clarity of budget targets, internal control systems, motivation and organizational commitment to the performance of village heads in Kuantan Singingi and Kampar districts. This research was conducted in 2020 to see the performance of the village head, this is because there are still problems related to the performance of the village head that the community complains about, therefore the authors want to measure whether the clarity of budget targets, internal control systems, motivation and organizational commitment have an effect on the performance of the village head. </em><em>The type of data used is primary data by using questionnaire method of data collection.</em><em>. The sample in this study were village heads totaling 60 people. The results of this study indicate that the clarity of budget targets has an influence on the performance of the village head, the internal control system has an influence on the performance of the village head, motivation and organizational commitment also has an influence on the performance of village heads in Kuantan Singingi and Kampar Districts. </em><em>From all the testingist done it can be concluded that the variables of </em><em>budget targets, internal control systems, motivation and organizational commitment </em><em>that it used to explain 63% of </em><em>villages head</em><em> performance. While there meaning 3</em><em>7</em><em>% are influence do rexplained by other variables not included in this study.</em></p> Sonia Sischa Eka Putri, Pivit Septiary Chandra Copyright (c) 2021 Sonia Sischa Eka Putri, Pivit Septiary Chandra https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/421 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Akuntabilitas, Transparansi, dan Pengawasan Terhadap Kinerja Anggaran dengan Konsep Value For Money pada Badan Pengelolaan Pendapatan Daerah (Bappenda) Kabupaten Tegal https://owner.polgan.ac.id/index.php/owner/article/view/416 <p><em>This research aimed to determine the influence of Accountability, Transparency, Control, towards Budgeting Performance of Value for Money Concept at Regional Revenue Management Agency (Bappenda) In Tegal. This research type was causal associative, Population of this research was all employees of Regional Revenue Management Agency (Bappenda) in Tegal. Methode of data collection used questionnaire. The analysis technique used multiple regression analysis.The results showed that Accountability towards Budgeting Performance of Value for Money Concept at Regional Revenue Management Agency (Bappenda)in Tegal,&nbsp; Transparency influence towards Budgeting Performance of Value for Money Concept at Regional Revenue Management Agency (Bappenda)in Tegal, Control influence towards Budgeting Performance of Value for Money Concept at Regional Revenue Management Agency (Bappenda)in Tegal</em></p> Fera Tri Wulandari Hermanto, Andri Widianto, Aryanto Aryanto Copyright (c) 2021 Fera Tri Wulandari Hermanto, Andri Widianto, Aryanto Aryanto https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/416 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility https://owner.polgan.ac.id/index.php/owner/article/view/468 <p><em>Corporate Social Responsibility is one of the social programs raised by the company in order to build good techniques for the wider community, namely in the form of social activities that are very helpful for the wider community in facing the realities that occur today and provide convenience for what they need. CSR is used as a component of the company's business assessment. This study aims to determine and analyze the effect of company size, profitability and audit committee variables partially on CSR disclosure, as well as to determine which variable has the most dominant influence on CSR disclosure in food and beverage sub-sector manufacturing companies. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: company size has a negative effect on CSR disclosure, profitability and the audit committee does not have a significant effect on CSR disclosure.</em></p> Muhammad Rivandi, Ridho Juanda Putra Copyright (c) 2021 Muhammad Rivandi, Ridho Juanda Putra https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/468 Sun, 01 Aug 2021 00:00:00 +0700 Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance https://owner.polgan.ac.id/index.php/owner/article/view/453 <p><em>Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test shows that Leverage has a significant effect on Tax Avoidance, positive relationship between Debt to Equity Ratio as proxy for Leverage and Effective Tax Rateas proxy for Tax Avoidance explains that the higher the Leverage, the lower the Tax Avoidance. Sales Growth has a significant effect on Tax Avoidance, negative relationship between sales growth and Effective Tax Rate explains that the higher the Sales Growth, the higher the Tax Avoidance. While Company Size has no significant effect on Tax Avoidance, bigger or smaller the Company Size will not have any effect on Tax Avoidance. The f test shows that Leverage, Sales Growth, and Company Size simultaneously have a significant effect on Tax Avoidance. Result of adjusted R square shows that the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance is 0,072 or 7,2%.</em></p> Salma Mustika Ainniyya, Ati Sumiati, Santi Susanti Copyright (c) 2021 Salma Mustika Ainniyya, Ati Sumiati, Santi Susanti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/453 Mon, 02 Aug 2021 00:00:00 +0700 Analisis Current Ratio, Debt To Equity Ratio, Total Assets Turn Over dan Net Profit Margin dalam Menilai Kinerja Keuangan Perusahaan Sektor Aneka Industri pada Bursa Efek Indonesia 2016-2019 https://owner.polgan.ac.id/index.php/owner/article/view/430 <p><em>This study aims to analyze and know the influence of Current Ratio, Debt To Equity Ratio, Total Assets Turn Over and Net Profit Margin in assessing the Financial Performance of Multi-Industry Sector Companies in the period 2016-2019. Independent variables used are Current Ratio, Debt To Equity Ratio, Total Assets Turn Over and Net Profit Margin while dependent variable in this study is Financial Performance represented by Return On Asset. The method used is quantitative method, The type of research is correlation between connecting independent and dependent variable. Research described causal relationship. The sampling technique used is purposive sampling. Sample is defined as part of the population with certain criteria and amount. Samples used in the study of 13 companies. The tests used are classic assumption tests, multiple linear analysis research models, and the coefficients of determination are simultaneous and partial tests. The results showed that partial current ratio and debt to equity ratio have no effect on financial performance while Total Assets Turn Over and Net Profit Margin affect financial performance. Adjusted R Square test results explain 97.4% of dependent variables can be explained by independent variables while the remaining 2.6% is not explained. The conclusion from the results of this test that two variables namely Current ratio and Debt To Equity Ratio which does not affect Financial Performance.</em></p> Rosalinda Tania, Benny Rojeston Marnaek Nainggolan Copyright (c) 2021 Rosalinda Tania, Benny Rojeston Marnaek Nainggolan https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/430 Mon, 02 Aug 2021 00:00:00 +0700 Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT.Pelabuhan Indonesia I (Persero) Periode 2013-2017 https://owner.polgan.ac.id/index.php/owner/article/view/452 <p><em>This study aims to determine and analyze the level of financial performance at PT. Pelabuhan Indonesia I (Persero) for the period 2013-2017 in terms of financial ratio analysis based on the Decree of the Minister of BUMN No: KEP-100/ MBU/2002. Information on the condition of the company's financial performance is necessary to maintain the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentation studies. The data analyzed were the financial statements of PT. Pelabuhan Indonesia I (Persero), which is&nbsp; the income statement and statement of financial position (balance sheet) for the period 2013-2017. Assessment of the performance level from the financial aspect based on the Decree of the Minister of BUMN No: KEP-100/MBU/2002 uses 8 (eight) financial ratio indicators, which is Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turn Over, and the Ratio of Equity Capital to Total Assets. The results of the assessment of financial performance PT. Pelabuhan Indonesia I (Persero) received a healthy predicate with the AA category in a row during the period&nbsp; 2013 to 2017.</em></p> Rosanna Purba, Renika Hasibuan, Prananda Akbar Syam Copyright (c) 2021 Rosanna Purba, Renika Hasibuan, Prananda Akbar Syam https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/452 Wed, 04 Aug 2021 00:00:00 +0700 Pengaruh Kepemilikan Publik, NPM, Pertumbuhan Perusahaan, dan Solvabilitas terhadap Pengungkapan CSR pada Perusahaan Infrastruktur https://owner.polgan.ac.id/index.php/owner/article/view/455 <p><em>This research’s </em><em>purposeisto </em><em>determine the impact</em><em>of Public Ownership, Net Profit Margin, Company Growth, and Solvency on Corporate Social Responsibility Disclosures. </em><em>Thisresearch</em><em>used a quantitative method and Collection Technique is a documentation technique. The population in this research is includes 82 Infrastructure Companies listed on the Indonesia Stock Exchange for the 2015-2019 period. With a sample of 25 Infrastructure companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this research is porpusive sampling. The data used in this research is secondary data taken from www.idx.co.id. This research uses multiple linear regression analysis model. The results show that Public Ownership, Net Profit Margin and Company Growth partially had no significant </em><em>impact</em><em> on Corporate Social Responsibility Disclosure. Meanwhile, Solvency has a significant positive </em><em>impact</em><em> on Corporate Social Responsibility Disclosure. </em><em>According to simulation</em><em>, Public Ownership, NPM, Company Growth, and Solvency have no significant impact on Corporate Social Responsibility Disclosure. Testing the analysis of the coefficient of determination shows the results of the adjusted R square value in the coefficient of determination test is 2.6%, where the remaining 97.4% is influenced by other variables such as deferred exploration and development costs, media disclosure, Leverage, and </em><em>others.</em><em>It Indicates</em><em> thatindependent variables in this </em><em>research</em><em> are not sufficiently influential on CSR disclosure because there are still many other variables that have a major influence on CSR</em><em> Disclosure</em><em>.</em></p> Deasy Arisandy Aruan, Veronica, Celine Liandy, Debby Christina, Fanny Fanny Copyright (c) 2021 Deasy Arisandy Aruan, Veronica, Celine Liandy, Debby Christina, Fanny Fanny https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/455 Thu, 05 Aug 2021 00:00:00 +0700 Faktor-faktor yang Mempengaruhi Opini Audit Going Concern terhadap Nilai Keuangan Perusahaan Manufaktur Consumer Goods Industry https://owner.polgan.ac.id/index.php/owner/article/view/477 <p>Adapun yang menjadi tujuan dari penelitian ini diadakan yaitu untuk menguji dan menganalisis bagaimana pengaruh ukuran perusahaan, likuiditas, profitabilitas dan struktur modal terhadap nilai perusahaan melalui opini audit going concern sebagai variabel intervening. Banyaknya populasi digunakan pada sektor consumer goods yaitu 61 perusahaan, dengan purposive sampling teknik samplingnya diperoleh sampel penelitian sebanyak 23 perusahaan dengan periode penelitian 5 tahun (2015-2019). Teknik olah data ini menggunakan 2 teknik yaitu berganda dan logistik. Hasil uji memperlihatkan ukuran perusahaan, likuiditas, struktur modal dan opini audit going concern tidak mempengaruhi nilai perusahaannya consumer goods, profitabilitas berpengaruh secara positif dan signifikan terhadap nilai perusahaan. Sedangkan variabel yang mempengaruhi opini audit going concern adalah likuiditas dan struktur modal dengan pengaruh positif dan signifikan sedangkan ukuran perusahaan dan profitabilitas tidak mempengaruhi opini audit going concernnya. Hasil uji secara tidak langsung ukuran perusahaan dan likuiditas melalui opini audit going concern mempunyai pengaruh terhadap nilai perusahaan sedangkan secara tidak langsung profitabilitas dan struktur modal melalui opini audit going concern tidak mempunyai pengaruh terhadap nilai perusahaan.</p> Julianty Fortuna, Silviana Silviana, Christian Jerriko, Tetty Tiurma Uli Sipahutar Copyright (c) 2021 Julianty Fortuna, Silviana Silviana, Christian Jerriko, Tetty Tiurma Uli Sipahutar https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/477 Thu, 05 Aug 2021 00:00:00 +0700 Kajian Proses Penilaian Kewajaran atas Transaksi Sewa Pihak Berelasi https://owner.polgan.ac.id/index.php/owner/article/view/491 <p><em>This research aims to identify the fairness assessment procedures of related-party transactions by the tax assessor functional at KPP Madya Surabaya as well as the resistancesoccured whilemaking the assessment. This research applies qualitative method with descriptive research type. The focus of this research is to ascertain the assessment procedures carried out by the tax assessor functional at KPP Madya Surabaya with the types of transactions in the form of machine and equipment rental for the cigarette industry between the related-party (PT ABC and PT XYZ) The assessment is achived by adopting the income approach. The results of this study indicate that the valuation of fair market rental rates is implemented by referring to the investment feasibility criteria. The rental price is said to be reasonable if it yields NPV&gt; 0, IRR&gt;WACC and does not exceed the tenant's maximum return level (interest rate for investment credit in 2017 is 10.29% + bank credit risk (insurance 5%)).There are no specific provisions regarding how much numbers are used as long as they meet the criteria used by the tax assessor functional of the Surabaya Tax Office. The Resistance during the assessment process arises due to the lack of taxpayers and related parties disclosure regarding to the data and required information in the assessment. Apart from that, the assessment object which is classified as special property and the conditions during the field visit were different from the day of the assessment</em></p> Ferry Irawan, Wirdatul Khusna Febri Safitri Copyright (c) 2021 Ferry Irawan, Wirdatul Khusna Febri Safitri https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/491 Mon, 09 Aug 2021 00:00:00 +0700 Peran Jurusan Green Economy Dapat Mewujudkan Pembangunan Lingkungan Berkelanjutan https://owner.polgan.ac.id/index.php/owner/article/view/434 <p><em>This study aims to provide solutions and references in handling sustainable environmental development. this research method uses a qualitative descriptive phenomenological approach with a literature approach. The results of this study reveal that indonesia cannot be separated from the development of the manufacturing sector which has the function of driving the economy. This must also be balanced with an understanding of the green economy to save the surrounding environment. Experts and literature also reveal that the concept of a green economy is very helpful for the state to preserve natural resources (SDA). The role of the green economy major is very helpful in realizing the welfare of natural resources that can contribute to science. therefore, a green economy major is very much needed in southeast asia, especially the unitary state of the republic of indonesia, Especially Human Resources (HR) who do not understand the importance of a green economy. One of the efforts to save a country is to improve the quality of human resources, especially in this case, human resources who understand the green economy in a sustainable manner. The curriculum that supports this program is the green curriculum, where the curriculum encourages the realization of the indonesian green movement. this scheme builds sustainability through a green economy by realizing various roles. The role of academics aims to create competent human resources in providing scientific literacy and application in the environmental field. Organizations that are directly involved in the green economy, especially environmental issues, are the government, research institutions, and educational institutions.</em></p> Abd Rohman Taufiq Copyright (c) 2021 Abd Rohman Taufiq https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/434 Mon, 09 Aug 2021 00:00:00 +0700 Pengaruh Struktur Modal, Investment Opportunity Set, Ukuran Perusahaan, Return On Asset dan Likuiditas terhadap Kualitas Laba pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/407 <p><strong><em>Abstract</em></strong></p> <p><em>The purpose of this study was&nbsp; to&nbsp; see&nbsp; and&nbsp; test the&nbsp; effect&nbsp; of&nbsp; Capital Structure, Investment Opportunity Set</em><em> (IOS)</em><em>, Company Size, Return on Asset </em><em>(ROA)</em><em> and Liquidity on Earning Quality at Service Companies listed on </em><em>t</em><em>he </em><em>IDX (</em><em>Indonesia Stock Exchange</em><em>)</em><em> in 2017-2019. This&nbsp; research&nbsp; uses&nbsp; the&nbsp; quantitative&nbsp; descriptive approach. The population obtained was 79 companies&nbsp; listed&nbsp; on&nbsp; the </em><em>IDX (</em><em>Indonesia &nbsp;Stock Exchange</em><em>)</em><em> from 2017-2019. Samples were taken&nbsp; by&nbsp; using&nbsp; purposive sampling technique. This technique is also often used&nbsp; by&nbsp; other &nbsp;researchers&nbsp; because the obtained samples are closer to the research objectives. The obtained samples were 16 companies. The data analysis used various kind of analysys, namely ; the multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test&nbsp; and&nbsp; the&nbsp; t&nbsp; test. This&nbsp; result&nbsp; of&nbsp; this&nbsp; study shows that, partially, the Capital Structure,&nbsp; Investment&nbsp; Opportunity &nbsp;Set</em><em> (IOS)</em><em>,&nbsp; Company Size, Return on Asset</em><em> (ROA)</em><em> and Liquidity did not significantly affect&nbsp; the&nbsp; Earning Quality&nbsp; listed&nbsp; on&nbsp; the </em><em>IDX</em> <em>(</em><em>Indonesia&nbsp; Stock&nbsp; Exchange</em><em>) in 2017-2019</em><em>.&nbsp; Neither, simultaneously, the Capital&nbsp; Structure,&nbsp; Investment&nbsp; Opportunity&nbsp; Set</em><em> (IOS)</em><em>,&nbsp; Company&nbsp; Size, Return on Asset</em><em> (ROA)</em><em> and Liquidity is significant on the&nbsp; Earning&nbsp; Quality&nbsp; at&nbsp; Service Companies listed on the </em><em>IDX (</em><em>Indonesia Stock Exchange</em><em>) in 2017-2019</em><em>.</em></p> <p><strong><em>Keywords</em></strong> <em>: Capital Structure, Investment&nbsp; Opportunity&nbsp; Set,&nbsp; Company&nbsp; Size,&nbsp; Return on Asset and Liquidity (Current Ratio).</em></p> Bayu Wulandari, Angela Juliananda Situmorang, Donna Valentina Sinaga, Editha Laia Copyright (c) 2021 Bayu Wulandari, Angela Juliananda Situmorang, Donna Valentina Sinaga, Editha Laia https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/407 Wed, 11 Aug 2021 00:00:00 +0700 Pengaruh Kompetensi,Akuntabilitas, Penerapan Kode Etik, dan Gaya Kepemimpinan terhadap Kualitas Audit di Kap di Medan https://owner.polgan.ac.id/index.php/owner/article/view/414 <p><em>Various cases that occurred in KAP are evidence of problems in the KAP environment that affect the quality of auditors in conducting audits. In conducting audits, independent auditors are required to observe professional principles, including professional responsibility, public interest, integrity, objectivity, competence, and professional prudence. However, various cases that arise within the Public Accounting Firm are one of the reasons for the reduced public trust in Public Accounting Firm services, one of which occurred in the case of violations committed by Hasnil M Yasin &amp; Partners where the director of this Public Accounting Firm committed income tax evasion. in Langkat Regency under the demands of the Public Prosecutor Service along with the Langkat regional secretary Surya Djahisa. Hasnil is suspected of committing a criminal act of corruption that resulted in a loss of state funds of 1 billion rupiahs, therefore the researchers conducted tests in assessing competence, accountability, the application of the Code of Ethics and Leadership Styles that affect the quality of audits at KAP Medan city. The population and samples were taken with the saturation technique. The data analysis model uses structural models, measurement models, path diagram designs, conversion of path diagrams into a system of equations, estimates,</em> <em>the goodness of fit, and others to get the desired results with the help of the WrapPls program. The results showed that the competence, accountability, and code of ethics of Medan public accountants did not affect audit quality. Leadership style has an effect on audit quality at KAP Medan City</em><em>.</em></p> Namira Ulfrida Rahmi, Tio Hadi, Susilawati Susilawati, Widia Widia, Adam Fredy Copyright (c) 2021 Namira Ulfrida Rahmi, Tio Hadi, Susilawati Susilawati, Widia Widia, Adam Fredy https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/414 Fri, 13 Aug 2021 00:00:00 +0700 Pengujian Resiko Redenominasi terhadap Nilai Tukar Rupiah https://owner.polgan.ac.id/index.php/owner/article/view/495 <p><em>The redenomination is a breakthrough policy to induce stabilization because making transactions easier among the economic agents. </em><em>This</em><em> quantitative</em><em> research aims to find the properness of the redenomination policy in Indonesia. The focus of this research is to analyze the impact of redenomination risk </em><em>on</em><em> rupiah exchange rate performance. It is conducted from April 1<sup>st</sup>, 2015 until May 9<sup>th</sup>, 2016. The method of analysis used here is VECM (Vector Error </em><em>Correction </em><em>Model) to find relation reciprocally among the three variables:</em><em> CDS (Credit Default Swap) as a proxy for</em><em> redenomination risk, exchange rate, and sovereign yields. Based on the result,</em><em> we find that</em><em> there </em><em>are</em><em> negative impact</em><em>s</em><em> in the long-run and short-run from redenomination</em><em> risk</em> <em>on the rupiah</em><em> exchange rate. </em><em>Meanwhile, the sovereign yield has a positive impact on the rupiah exchange rate in the long run. In the short run,</em><em> the exchange rate has a positive impact on redenomination</em><em>, as well as on sovereign yield. The sovereign yield also has a positive effect on the exchange rate, as well as on the redenomination risk. But there is no impact of redenomination risk on the sovereign yield.</em><em> From this finding, we should suggest that redenomination is a not proper decision</em><em> yet. It is because</em><em> the weakness of rupiah after its implementation due to sentiment of over-confidence among the</em><em> economic</em><em> agent</em><em>s</em><em> sometimes triggers uncontrollable and high inflation rate.</em><em> For the successful policy, previously the government should take action to reduce the inflation rate. </em></p> Abdul Holik Copyright (c) 2021 Abdul Holik https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/495 Wed, 25 Aug 2021 00:00:00 +0700 Tata Kelola Perusahaan dan Audit Report Lag pada Perusahaan Financial yang Terdaftar di Bursa Efek Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/498 <p class="Text" style="text-indent: 0in; line-height: normal;"><em><span style="font-size: 11.0pt;">This research seeks to examine the factors that affect the audit report lag of financial companies during the period of 2014-2018. Several factors are selected under this study consists of audit quality, audit committee, auditor changes, board of directors, frequency of board meetings, ability of board of directors, gender of board of directors, risk management committee, company size, and loss. 86 financial companies are sampled in this study. The researcher gained the data using purposive sampling method. The findings indicate the financial company listed in Indonesian Stock Exchange need the average of 71 days to submit audit financial report after the closing date. The variable of frequency of board meetings has significant positive response for the audit report lag, while the impact of board of directors and risk management committee is negative. Meanwhile, variables of the audit quality, audit committee, auditor changes, director expertise, board gender diversity, company size, and loss did not show significant influence on audit report lag. Overall, the finding in this study provides that monitoring activities through board meeting will allow management to discuss how to improve company performance and also reduced the delay corporate disclosure information to stakeholder.</span></em></p> Serly Serly Copyright (c) 2021 Serly Serly https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/498 Thu, 26 Aug 2021 00:00:00 +0700 Nilai Transaksi E-Money di Indonesia dengan Menggunakan Metode Markov Switching Model https://owner.polgan.ac.id/index.php/owner/article/view/392 <p><em>The purpose of the research is to examine and analyze the interest rates, inflation rates, stock returns, and holiday conditions on the values of e-money transactions based on two conditions, before and after the issuance of Bank Indonesia regulations. The research data used in this study is the monthly statistical data of the Bank Indonesia payment system for the period 2008-2018. While, the research was the quantitative using the Markov Regime Switching Model and hypothesis testing using time series regression. The research results showed that there was a significant effect between the inflation rate and the value of e-money transactions. In addition, there was an insignificant effect on interest rates, stock returns, and holiday conditions on the value of e-money transactions. This research contributes to the development of economic research by predicting the value of e-money transactions and predicting the value e-money transactions and predicting the turning point of e-money transactions value based on two conditions, before and after the issuance of Bank Indonesia regulations and can be used as input to the government regarding the regulations that issued by Bank of Indonesia, regulations regarding increased the value of e-money transactions.</em></p> Maratus Zahro, Rika Rahayu Copyright (c) 2021 Maratus Zahro, Rika Rahayu https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/392 Thu, 26 Aug 2021 00:00:00 +0700 Analisis Hubungan Manajemen Laba dan Struktur Kepemilikan Terhadap Kinerja Perusahaan di BEI Tahun 2016-2019 https://owner.polgan.ac.id/index.php/owner/article/view/496 <p><em>Firm</em><em> performance includes the activities produced by company management and high </em><em>firm</em><em> performance can be said to allow them to plan their work according to their own goals and take risks with full responsibility.</em> <em>This study was conducted to determine the effect of earnings management, the size of the board of directors, and ownership structure </em><em>(blockholders ownership, institutional ownership, family ownership, and managerial ownership)</em><em> on the firm's performance. By using sample data listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. Because there are several previous studies that produce different values ?? on firm performance. Therefore, it is necessary to re-examine this. In this study using the firm's performance with Tobin's Q model</em> <em>to determine the value of asset management generated by the company</em><em>. The data used is panel data with secondary data collection techniques to test outliers </em><em>by</em><em> SPSS software version 25, </em><em>then </em><em>test descriptive statistics, multicollinearity, heteroscedasticity, R Square, F test, and also t-test using Eviews software version 10. The results of this study conclude that both accrual-based and real earnings management have a significant positive effect on firm performance, while the size of the board of directors has a significant negative effect on performance. The ownership structure has no significant effect on the firm's performance. The result of insignificant results could be caused by not supporting the agency theory perspective, as well as the lack of company control.</em></p> Sari Dewi, Lisa Lisa Copyright (c) 2021 Sari Dewi, Lisa Lisa https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/496 Mon, 30 Aug 2021 00:00:00 +0700 Analisis Kinerja Koperasi Melalui Pemeringkatan Koperasi Berdasarkan Permenkop No. 21/Per/M.KUKM/IX/2015 https://owner.polgan.ac.id/index.php/owner/article/view/516 <p><em>The rating is one of the performance assessments of cooperatives. To find out the ranking of the Multipurpose Joint Venture Cooperative in 2020 is the purpose of this study. The assessment is based on PERMENKOP and SMEs of the Republic of Indonesia Number 21/Per/M.KUKM/IX/2015 concerning Rating of Cooperatives. This research is evaluation research. The types of data used in this study are qualitative and quantitative data, the data sources in this study are primary and secondary. The subjects of this research are the administrators, supervisors, members of KSU Statuegilan. The object of this research is the ranking result of KSU Statuegilan. Collecting data using interview techniques, documentation and questionnaires. The assessment of KSU Sculpture uses ranking as an Evaluation Model. This study shows the results that: (I) In terms of the institutional aspect of the cooperative obtained a score of 720, (II) In terms of the business aspect, the cooperative obtained a score of 112.5 (III) In terms of the financial aspect of the cooperative obtained a score of 197.5, (IV) In terms of Aspects of the benefits of cooperatives to the community get a score of 11. From the accumulated results, a performance assessment score is obtained in terms of the five aspects that have been carried out, KSU Statuegilan obtained a score of 1,076. The score is in the range of scores of 1,000 to 1,200 so that KSU Statuegilan is included as a cooperative with <strong>"Berkualitas"</strong> qualifications with <strong>AAB</strong> predicate.</em></p> Srikalimah Srikalimah, Endah Kurniawati Copyright (c) 2021 Srikalimah Srikalimah, Endah Kurniawati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/516 Sun, 03 Oct 2021 00:00:00 +0700 Variabel Fundamental yang Mempengaruhi Struktur Keuangan dan Implikasinya terhadap Rentabilitas Ekonomi https://owner.polgan.ac.id/index.php/owner/article/view/514 <p><em>Fundamental variables in this </em><em>research</em><em> are shown in the level of sales growth, asset structure, company size and retained earnings. The purpose of this study was to determine the effect of sales growth rate, asset structure, firm size and retained earnings on financial structure. In addition, the purpose of this study is to examine how these variables affect economic </em><em>rentability</em><em>. The population in this study is the Food and Beverage Industry Sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 15 companies. The sampling technique is using purposive sampling which is a technique in sampling with certain considerations. The sampling technique is carried out proportionally sampling with the type of Judgment Sampling. Data collection technique used is documentation technique with polling data type. The number of samples in this study were 11 companies, the data used in the form of financial statements of the Food and Beverage Industry Subsector obtained from the Indonesia Stock Exchange. The results showed that sales growth and retained earnings had a positive effect on financial structure, while asset structure and firm size had a negative effect. The results of research on economic </em><em>rentability</em><em>, sales growth variables and retained earnings also have a positive effect, while asset structure and firm size have a negative effect. So the findings of this study can be concluded that the growth rate of sales, retained earnings can improve the financial structure and economic </em><em>rentability</em><em> of the company.</em></p> Wiwiek Kusumaning Asmoro, Novie Astuti Setianingsih, Eti Putranti Copyright (c) 2021 Wiwiek Kusumaning Asmoro, Novie Astuti Setianingsih, Eti Putranti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/514 Thu, 07 Oct 2021 00:00:00 +0700 Pengaruh DER, Komisaris Independen, dan Kepemilikan Institusional terhadap ROE https://owner.polgan.ac.id/index.php/owner/article/view/493 <p><em>This study aims to estimate and analyze the factors that affect ROE (Y), either partially or jointly. In this study, the factors tested were DER (X1), Independent Commissioner (X2) and Institutional Ownership (X3). The research method used is multiple linear regression analysis, with purposive sampling method on 7 metal and similar sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data obtained from evidence, notes, historical reports compiled in the annual financial statements obtained from the internet site, namely www.idx.co.id. The statistical method used is inferential statistics, using multiple linear regression models. As for what is tested in the classical assumption test inferential statistics, R2 test, T test and F test. The test results show that the DER variable has a significant effect on ROE, institutional ownership has no effect on ROE, institutional ownership has no significant effect on ROE. The results of the F test show that DER, Institutional Ownership, and Independent Commissioner simultaneously have a significant effect on ROE.</em></p> <p> </p> Ida Adhani, Rahmawati Rahmawati Copyright (c) 2021 Ida Ardhani, Rahmawati Rahmawati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/493 Sun, 17 Oct 2021 00:00:00 +0700