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>4 Issue / Tahun (Januari, April, Juli, &amp; Oktober)</strong></td> </tr> <tr> <td>DOI Prefix</td> <td><strong><a href="https://doi.org/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.brin.go.id/terbit/detail/1481171468">2548-7507</a></strong></td> </tr> <tr> <td>E-ISSN</td> <td><strong><a href="https://issn.brin.go.id/terbit/detail/1481174397">2548-9224</a></strong></td> </tr> <tr> <td>Penerbit</td> <td><strong><a href="https://www.polgan.ac.id">Politeknik Ganesha Medan</a></strong></td> </tr> <tr> <td>Analisis Citasi</td> <td><strong><a href="https://scholar.google.co.id/scholar?hl=en&amp;as_sdt=0%2C5&amp;q=Owner+%3A+Riset+dan+Jurnal+Akuntansi&amp;btnG=">Google Scholar</a>, <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;order=times_cited&amp;and_facet_source_title=jour.1365298">Dimensions</a></strong></td> </tr> <tr> <td>Bahasa</td> <td><strong>Indonesia</strong></td> </tr> <tr> <td>Sinta Akreditasi</td> <td><strong><a href="https://sinta.kemdikbud.go.id/journals/detail?id=4115">Sinta 3</a> | <a href="https://owner.polgan.ac.id/ownersinta3.pdf">Sertifikat Akreditasi</a></strong></td> </tr> </tbody> </table> <div class="img"> </div> <div class="img"><strong>Ruang Lingkup</strong> : Akuntansi; Kredit; Analisis Keuangan; Manajemen Pelaporan; Statistik; Sistem Informasi Strategis; Audit; Perpajakan; Penganggaran; Perbankan; Keuangan Internasional; Etika Akuntansi; Sistem Informasi Akuntansi</div> <div class="img"> </div> <div class="img"><strong>Kebijakan Tinjauan Sejawat:</strong> Semua naskah yang dikirim secara daring melalui sistem OJS harus mengikuti <strong><a href="https://owner.polgan.ac.id/index.php/owner/scope">fokus dan ruang lingkup</a></strong>, dan <strong><a href="https://owner.polgan.ac.id/index.php/owner/petunjukmenulis">pedoman penulis jurnal </a> </strong>menggunakan <a href="https://docs.google.com/document/d/13XWiBCGEsA19tpR24jPs9gA6XDMcP-k8/view"><strong>template penulisan</strong></a> Owner : Riset dan Jurnal Akuntansi. Naskah yang dikirim harus membahas prestasi ilmiah atau kebaruan yang sesuai dengan fokus dan ruang lingkup, harus bebas dari konten plagiarisme dengan similarity maksimal 20%. 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> <div class="img"><strong>Prosedur Submit Paper<br /></strong>Para Periset / Penulis yang akan submit di jurnal diwajibkan untuk mengikuti ketentuan berikut:<br />1. Naskah sudah disesuaikan dengan <a href="https://owner.polgan.ac.id/index.php/owner/template">template</a><br />2. Mengirimkan hasil plagiarism check yang dapat diunggah di <strong>form discussion pada OJS</strong><a href="https://drive.google.com/file/d/1oTAKDS5x7d22HiNQNUuTCU-RZX2fsNuu/view"><br /></a>3. Mengikuti durasi peer review paling lama 30 hari setelah submit<br />4. Tidak melakukan double submission di jurnal yang lain sebelum ada keputusan dari editor<br />5. Mencantumkan alamat email saat mengisi form author dengan baik dan benar. hal ini perlu untuk menghindari komunikasi yang komprehensif</div> <div class="img"> </div> <div class="img"><strong>Undangan Reviewer</strong></div> <div class="img">Dalam pengembangan dan peningkatan kualitas naskah publikasi, Jurnal Owner mengundang Bapak/Ibu untuk bergabung sebagai Editor dan Reviewer. Jurnal Owner merupakan Open Journal Access berbasis Double Blind Review dengan ruang lingkup Akuntansi, Analisis Keuangan, Manajemen Pelaporan, Statistik, Audit, Perpajakan, Perbankan, Keuangan Internasional.</div> <div class="img"> </div> <div class="img">Kami mengundang Bapak/Ibu untuk bergabung sebagai Reviewer dengan mengisi formulir <a href="https://owner.polgan.ac.id/index.php/owner/callreviewer">pada tautan ini</a>.</div> en-US choir.harahap@yahoo.com (Muhammad Khoiruddin Harahap) owner@polgan.ac.id (Muhammad Khoiruddin Harahap) Mon, 30 Sep 2024 17:13:35 +0000 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 Evaluasi Strategi Fraud Prevention Dengan Menggunakan COSO Fraud Risk Management https://owner.polgan.ac.id/index.php/owner/article/view/2425 <p><em>The rise of corruption cases in Indonesia has an influence on the Indonesian Corruption Perception Index. Indonesia only got a score of 34 out of 100, a decrease of 4 points from the previous year which reached a score of 38, Indonesia was also ranked 110th out of 180 surveyed (TII, 2023). Fraud knows no place and can occur in any sector and agency, including entities that have duties and functions in enforcing the law and have fraud prevention mechanisms and systems that are documented in internal regulations and apply to the organization's people as a whole. This research aims to describe the implementation of fraud prevention strategies that currently exist in an entity and evaluate them based on a reference, namely the principles in the second edition of the Fraud Risk Management Guide (FRM Guide) published by COSO in 2023. The reference used is the latest in this research and also the research object, namely the Lembaga XYZ which is a government entity whose function is to carry out the mandate of the law. This research is a case study with an evaluation type, elaborating data analysis from interviews with questionnaires, as well as documentation data such as internal regulations and entity risk management reports. The sampling method was carried out with the author's justification for considering the representative organizational structure, the work unit of the technical organizer, and the characteristics of one unit and another with different functions. The research results show that the principles of Fraud Risk Management have been implemented quite well. However, the entity's fraud prevention strategy is still less effective because there is no specific intention to address the risk of fraud. The entity has not created a specific segregation of duties in managing fraud risk by a work unit and the fraud risk management program is still generally incorporated into the entity's risk management in general.</em></p> Harto Damedo Sidabutar, Lufti Julian Copyright (c) 2024 Harto Damedo Sidabutar, Lufti Julian https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2425 Mon, 30 Sep 2024 00:00:00 +0000 Analysis Tax Regulation MoF 79/2023: Assessing Legal Certainty & Justice in Regulation and Practice https://owner.polgan.ac.id/index.php/owner/article/view/2310 <p><em>The fundamental principles of justice and legal certainty are integral components of the rule of law, concerning the protection of individual rights, specifically in taxation. In this context, the importance of regulation demands the presence of strong legal values. Legal certainty guarantees clear rules, protects rights, and promotes trust in the judicial system. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 serves as a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation Number 79 of 2023 is important for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. Practical aspects, including the Indonesian Professional Appraisal Society (MAPPI) relationship, professional judgment, and considerations for business dissolution, enhance justice, legal certainty, and tax compliance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants.</em></p> Agus Puji Priyono, Farhatun Nisa Copyright (c) 2024 Farhatun Nisa, Agus https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2310 Mon, 30 Sep 2024 00:00:00 +0000 Apakah Narsisme dan Love of money Memicu Kecurangan Laporan Keuangan? https://owner.polgan.ac.id/index.php/owner/article/view/2285 <p><em>The financial statements that accurately represent the financial performance of an entity in a relevant and reliable manner are crucial for economic decision-makers. Therefore, financial reports should be free from misrepresentation, especially those intentionally committed with the aim of deceiving users. While research on fraud is a significant issue in the business and accounting context, studies connecting personality factors to financial statement fraud remain limited.</em> <em>This study aims to examine the direct and indirect impact of narcissistic personality traits on financial statement fraud, considering the role of love of money as a mediating variable. The research adopts a quantitative approach, collecting primary data through questionnaires distributed via social media platforms such as Instagram and WhatsApp, as well as direct invitations to respondents. The sample consists of 90 accounting students from various universities, primarily located in West Java, Indonesia. Data analysis is conducted using the SEM-PLS approach.</em> <em>The research findings indicate that individuals with narcissistic personality traits tend to be obsessed with money and engage in financial statement manipulation. However, the study did not find a significant impact of the love of money on financial statement fraud, and the role of the love of money as a mediating variable was not identified. These findings offer practical insights for accounting program managers to integrate individual character development, aiming to produce graduates with ethics and integrity. For the accounting profession and corporate management, these findings underscore the importance of considering individual factors in mitigating the risk of accounting fraud.</em></p> Tan Ming Kuang, Andre Agustinus, Andreas Cahyadi, Misma Adhytia Purwati Copyright (c) 2024 Tan Ming Kuang, Andre Agustinus, Andreas Cahyadi, Misma Adhytia Purwati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2285 Mon, 30 Sep 2024 00:00:00 +0000 Transformasi Financial Behavior Mahasiswa Medan:Peran Financial Literacy, Financial Attitude dan Financial Socialization Agents https://owner.polgan.ac.id/index.php/owner/article/view/2383 <p><em>Complex economic problems lead individuals to continue trying to find solutions to meet their needs. Individual needs and desires that are unlimited and supported by a never-satisfied nature will encourage individuals to behave consumptive. This will have a negative impact and cause personal financial problems if you are unable to implement good financial behavior. Nowadays, students become agents of change who actively use information technology which results in students being trapped in a pattern of consumerism. Every individual must have financial behavior. It is good to be able to balance income and expenses so that you can meet your living needs and not get trapped in financial difficulties. This research was conducted to find out if financial literacy, financial attitude and financial socializations agents have an influence on financial behavior of Medan City students. The object of this research is students in the city of Medan with a population whose number is unknown and can be categorized as infinite. Therefore, the population size is infinite and can only be explained qualitatively. The sampling technique used is non probability sampling. Nonprobability sampling is a sampling technique that does not provide equal opportunities for each element or member of the population to be selected as a sample. In this research using quota sampling. The data analysis technique used in this research is multiple linear regression technique. The results of this research are partial tests of variables financial attitude dan financial socialization agents positive and significant effect on financial behavior, while variable financial literacy has no effect on financial behavior.</em></p> Sugianta Ovinus Ginting, Naca Perangin-angin, Litka Tiadoraria Br. Ginting , Mbayak Ginting Copyright (c) 2024 Sugianta Ovinus Ginting, Naca Perangin-angin, Litka Tiadoraria Br. Ginting , Mbayak Ginting https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2383 Mon, 30 Sep 2024 00:00:00 +0000 Political Connection, Public Ownership, Pengungkapan CSR: Peran Moderasi Ukuran Perusahaan https://owner.polgan.ac.id/index.php/owner/article/view/2300 <p><em>Basically, CSR activities are voluntary, but due to regulations set by the government, CSR activities are implicitly mandatory </em>(Xu &amp; Zeng, 2016)<em>. The purpose of the government in making regulations related to companies obliged to do CSR is that companies are responsible for the consequences of company operations that may have an impact on the environment and surrounding communities. However, currently the development of CSR disclosure implementation in Indonesia has not been carried out optimally by private companies and state-owned enterprises. According to </em>Nayenggita et al., (2019)<em>, the implementation of CSR in Indonesia is currently still carried out based on the perspective of profit sharing which is used to answer desires rather than the needs needed by the community. The purpose of this study is to determine whether political connection and public ownership have an impact on CSR disclosure by using company size as a moderating variable.The data used comes from financial reports and sustainability reports as well as annual reports on state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2020 to 2022. Multiple regression analysis was used to test the hypothesis on the research panel data. The results show that political connection has no effect on CSR disclosure, but public ownership is negatively related to CSR disclosure. The results also concluded that company size can strengthen public ownership. The results also concluded that company size can strengthen the positive effect of public ownership on CSR disclosure.</em></p> Mochamad Yahdi Khairin, Amrie Firmansyah Copyright (c) 2024 Mochamad Yahdi Khairin, Amrie Firmansyah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2300 Mon, 30 Sep 2024 00:00:00 +0000 Faktor Determinan Return on Asset pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/2411 <p><em>Financial performance serves as information for investors and policymakers who support the implementation of company operations. Financial performance can be measured using financial ratios. This research aims to (1) find out and analyse the effect of the Current Ratio on Return on Asset, (2) know and analyse the effect of Debt to Assets Ratio on Return on Asset, (3) determine and analyse the effect of Total Asset Turnover on Return on Asset. This study uses a sample of automotive sub-sector companies listed on the IDX during the period 2016-2022. There are 12 state-owned companies listed on the IDX. A total of 9 automotive subsector companies were used as samples in this study. The sampling technique used in this research is purposive sampling. Data collection techniques use documentation techniques with secondary data. Data analysis technique The results showed that the Current Ratio (CR) variable partially did not have a significant effect on Return on Assets (ROA). The current Ratio (CR) variable partially has no significant effect on Return on Asset (ROA). The debt to asset ratio (DAR) variable is partially variable and has a negative and significant effect on return on asset (ROA). Variable Total Asset Turnover (TATO) partially has a positive and significant effect on Return on Asset (ROA). Based on the F test, the obtained variable Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO) variables simultaneously have a significant effect on Return on Asset (ROA) have a significant effect on Return on Asset (ROA).</em></p> Khairul Anwar Pulungan, Muhammad Irsan, Salman Farisi Copyright (c) 2024 Khairul Anwar Pulungan, Muhammad Irsan, Salman Farisi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2411 Mon, 30 Sep 2024 00:00:00 +0000 Determinan Kualitas Audit Berdasarkan Perspektif Keperilakuan https://owner.polgan.ac.id/index.php/owner/article/view/2311 <p><em>This examination seeks to analyze and present empirical evidence regarding the influence of ethics, professionalism, and dysfunctional audit behavior on audit quality. A quality audited financial report is the basis for users of financial reports in making decisions. The research sample was auditors at public accounting firms in the provinces of West Java, Central Java, and East Java registered in the Directory of the Indonesian Institute of Public Accountants with a total of 162 auditors. The sampling technique is convenience sampling or sampling based on data availability. This research is quantitative research with data collection using a questionnaire. The questionnaire used utilizes Google Form because it makes it easier to send the questionnaire to each public accounting firm's email. The analysis tool uses multiple linear regression with IBM SPSS 26 software. Research findings show that auditor ethics and auditor professionalism have a positive effect on audit quality. This indicates that the higher the auditor's ethics and professionalism, the higher the quality of the resulting audit. In contrast, dysfunctional audit behavior does not show a significant negative influence on audit quality. These results indicate that the presence or absence of dysfunctional audit behavior cannot be the cause of the quality of the financial statement audit</em></p> Ratna Novita Sari, Indira Januarti Copyright (c) 2024 Ratna Novita Sari, Indira Januarti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2311 Mon, 30 Sep 2024 00:00:00 +0000 Dampak Keberagaman Gender Dewan Direksi dan Inovasi Lingkungan terhadap Biaya Utang di Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/2429 <p><em>This study aims to test and find out the influence of Board Gender Diversity and Environmental factors on the Cost of Debt of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using a quantitative method and a sample of 164 companies from various sectors, this research found that Board Gender Diversity does not have a significant influence on the Cost of Debt. This could be due to the still low level of gender diversity in the boards of directors of Indonesian companies, so its impact on debt costs is not yet clearly visible. Furthermore, the Environmental variable also does not have a significant influence on the Cost of Debt. Although environmental issues are becoming increasingly important, companies' awareness of disclosing related information is still low, so it has not yet impacted creditors' perceptions of company risk.</em> <em>The findings of this study can assist companies in developing more effective, sustainable corporate governance strategies and provide valuable information for investors and other stakeholders in assessing investment risks and opportunities.</em></p> Nugraha Calvin Marchellino Aditia, Tan Ming Kuang Copyright (c) 2024 Nugraha Calvin Marchellino Aditia, Tan Ming Kuang https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2429 Mon, 30 Sep 2024 00:00:00 +0000 Pengaruh Perencanaan Pajak, Cash Holding, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba https://owner.polgan.ac.id/index.php/owner/article/view/2436 <p><em>The growth of the global economy and the increasing competition in the business world, particularly after the Covid-19 pandemic, have motivated many parties to seize opportunities. Financial reports serve as a benchmark for the success or failure of a company's sustainability, with earnings management playing a crucial role in this context. The objective of this study is to determine whether tax planning, cash holding, profitability, and company size influence earnings management. This research is quantitative in nature, involving extensive numerical data that will be processed into statistical information. Secondary data from infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 65 companies, was used for this study. The purposive sampling method was employed for sample selection. The results of this study indicate that there is an influence of the independent variables, namely tax planning and company size, on the dependent variable, which is earnings management. It was also found that there is no influence of the independent variables, namely cash holding and profitability, on earnings management. Based on these findings, it is recommended to investigate other variables not examined in this study to provide broader insights and knowledge regarding factors affecting earnings management, making future research more varied. For infrastructure sector companies, strengthening internal oversight is necessary to reduce earnings management activities, which will ultimately enhance the company's image in the eyes of stakeholders.</em></p> Brenda Christella, Vianty Adella Santo Copyright (c) 2024 Brenda Christella, Vianty Adella Santo https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2436 Mon, 30 Sep 2024 00:00:00 +0000 Apakah Inklusi Keuangan dan Kematangan Digital Mengoptimalkan Pengambilan Risiko Bank? https://owner.polgan.ac.id/index.php/owner/article/view/2458 <p><em>This study aims to investigate the effectiveness of the implementation of digital financial inclusion and banking digital maturity on the tendency of risk-taking behavior in Indonesian banks. This study highlights the risk-taking behavior that is proxied in default risk, leverage risk, and portfolio risk. This study uses secondary data to conduct a comprehensive content analysis of Indonesian banking companies from 2013 to 2023. Based on the availability of data, 66 banks in Indonesia were selected as the object of the empirical study. The test in this study uses the ordinary least squares model to test the hypothesis, and the feasible generalized least squares model to test the durability of the model used. The findings of this study reveal that the implementation of digital financial inclusion and banking digital maturity have a significant impact on banks' risk-taking behavior. The implementation of appropriate digital financial inclusion can encourage banks to mitigate banks risk-taking behavior, and increasing the digital maturity of banks can encourage banks to be more daring to take risks. These findings have been reinforced with robustness testing, which shows consistent results using different testing models.</em></p> Agung Kurniawan, Servatia Mayang Setyowati, Noor Shazreen Mortadza Copyright (c) 2024 Agung Kurniawan, Servatia Mayang Setyowati, Noor Shazreen Mortadza https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2458 Mon, 30 Sep 2024 00:00:00 +0000 Analysis Of Accounting Information Usage On MSME’s In Central Maluku https://owner.polgan.ac.id/index.php/owner/article/view/2357 <p><em>The development of MSMEs has become rapid along with the development of the national economy. A deep understanding of accounting is expected to enable the use accounting information for decision-making. This study aims to see the effect of accounting knowledge, business experience, business scale, and owner perception on the use of accounting information. The population and sample in this study are MSMEs in Central Maluku Regency. There are 150 respondent data processed using the SPSS application. The results show that accounting knowledge, business experience, business scale, and owner perception affect the use of accounting information. This research only uses two regencies in Maluku province, expecting that further research will cover the province as a whole</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><em>: </em><em>Accounting Knowledge; Business Experience; Business Scale; Owner Perception; Accounting Information</em></p> Fanny M Anakotta, Hempry Putuhena Copyright (c) 2024 Fanny M Anakotta, Hempry Putuhena https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2357 Mon, 30 Sep 2024 00:00:00 +0000 Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor https://owner.polgan.ac.id/index.php/owner/article/view/2470 <p><em>The problem to be investigated in this research is the declining trend in auditor performance at the HGZ Public Accounting Firm. This research aims to analyze the effect of work-life balance and time pressure on auditor performance at the HGZ Public Accounting Firm. The type of research conducted by researchers is ex post facto. HGZ Public Accounting Firm has 60 auditors in total, and the research sample in this study amounted to 51 auditors who were taken by simple random sampling through a lottery drawing. The data collection technique used to obtain data in this research was used in a questionnaire. The data analysis technique used in this research is multiple linear regression, which consists of outer model analysis for instrument validity and reliability and inner model analysis for testing research hypotheses. The results showed that work-life balance had a positive and significant effect on auditor performance, and time pressure had a positive and significant impact on auditor performance. This study concludes that applying work-life balance and high time pressure will improve auditor performance at the HGZ Public Accounting Firm. The research implication that can be given is that the HGZ Public Accounting firm continues to maintain the time pressure policy because this policy is good and updates the work-life balance policy so that auditor performance increases. Two suggestions can be given to future researchers: use comparative causal research in examining auditor performance and look for homogeneous respondents so that the research results can be widely generalized.</em></p> Anggono, Sauh Hwee Teng, Siti Aisyah Nasution, Ari Irawan, Tarwiyah Copyright (c) 2024 Anggono Anggono, Sauh Hwee Teng, Siti Aisyah Nasution, Ari Irawan, Tarwiyah Tarwiyah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2470 Mon, 30 Sep 2024 00:00:00 +0000 Analysis of Home-based Business Development Using a Green Business Approach to Increase Family Income https://owner.polgan.ac.id/index.php/owner/article/view/2479 <p>The development of home-based businesses using a green business approach is still rare due to a lack of understanding of the importance of environmental preservation and insufficient skills in processing natural resources. Home-based products using a green business approach involve businesses that prioritize environmental considerations from the selection of raw materials and production processes to creating products that do not harm the environment. In other words, the raw materials used are natural waste products that are processed and utilized to create economic value and increase family income. The purpose of this research is to examine the development of home-based green businesses in Gembleb and their impact on income levels. The researcher used qualitative methods, directly engaging in field observations and interviews with business owners. The results of this study show that developing environmentally friendly home-based businesses by utilizing natural raw materials can generate income for families and communities. However, protecting wildlife is not solely the responsibility of individual business owners but a shared responsibility for the benefit of both individuals and groups.</p> Miftahul Munir, Srikalimah Copyright (c) 2024 Srikalimah, Miftahul Munir https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2479 Mon, 30 Sep 2024 00:00:00 +0000 The Influence of Corporate Governance, Leverage, and Profitability on Company Value https://owner.polgan.ac.id/index.php/owner/article/view/2255 <p><em>This empirical research aims to determine the influence of corporate governance, leverage and profitability on company value in two company sub-sectors, namely food, beverage and telecommunications listed on the IDX in 2018-2022. The dependent variable in this research is company value. This research uses a purposive sampling model. The data analysis model used is multiple regression analysis. The results of this study state that leverage has an effect on company value in both sub-sectors, corporate governance has an effect on company value in the food and beverage sub-sector, while corporate governance has no effect on company value in the telecommunications sub-sector and profitability has no effect on company value in both company sub-sectors</em></p> Dinar Larasati, Rilla Gantino Copyright (c) 2024 Dinar Larasati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2255 Mon, 30 Sep 2024 00:00:00 +0000 Does Big Data Analytics Implementation Have a Mediating Role in The Examination of Public Sector Audit Quality? https://owner.polgan.ac.id/index.php/owner/article/view/2374 <p>This study examines the effect of auditor competence and motivation on audit quality by implementing big data analytics as an intervening variable. The data used in this study comes from a questionnaire survey distributed to respondents during December 2023. The respondents in this study were selected using purposive sampling, with the criteria being auditors at the State Finance Auditorate I BPK. The final sample used in this study was 37 respondents. This study uses the SEM approach with the SmartPLS version 3.0 application to test the data. The findings of this study indicate that competence and motivation have a positive and significant effect on the implementation of big data analytics. In addition, competence has a positive effect on audit quality, but motivation does not affect audit quality. Furthermore, implementing big data analytics does not affect audit quality or mediate the effect of competence and motivation on audit quality. With the results of this study, it is hoped that there will be an increase in training programs, socialization, and the use of big data analytics in audit activities so that it can be useful for improving audit quality.</p> Taufik Nasrudin , Amrie Firmansyah Copyright (c) 2024 Taufik Nasrudin , Amrie Firmansyah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2374 Mon, 30 Sep 2024 00:00:00 +0000 Model Usaha Pembibitan Durian Bersertifikat Untuk Mendukung Pengembangan Buah Lokal Berkelanjutan Di Sumatera Utara https://owner.polgan.ac.id/index.php/owner/article/view/2483 <p><em>Durian, a superior product in North Sumatra, has high economic value and market opportunities. In an effort to develop a durian agribusiness business, the support for the availability of certified quality seeds from superior varieties greatly determines its success. The research aims to develop a nursery business model that is both economical and profitable, catering to the demand for certified quality seedlings and promoting sustainable agricultural development. The study employs a quantitative descriptive method to explain the nursery business's economic feasibility and ensure the sustainability of the provision of certified quality durian seeds. The research was carried out between March and June 2024 in three districts/cities, specifically Binjai, Langkat, and Deli Serdang, where the UPTD (Regional Technical Implementation Unit) of the Horticulture Main Seed Center (BBI) of the Food Security Office of Food Crops and Horticulture of North Sumatra Province operates a farming farm for the propagation of superior durian seeds. The purposive method was used to select a sample of 50 durian seed breeders, with assistance from the UPTD BBI. The data analysis method uses Structure Equition Modeling (SEM) to build the model. The results of the study show that business performance has an effect on local fruit development, the nursery business model has an effect on business performance, and certification has an effect on business performance. Overall, the results of this study show that to ensure the development of local fruits, nursery businesses must develop a business strategy that meets quality and quantity standards so that they can ensure the sustainability of the supply chain from producers to consumers.</em></p> Fitriyenti, Tri Martial, Zulheri Noer Copyright (c) 2024 Tri Martial, Fitriyenti, Zulheri Noer https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2483 Mon, 30 Sep 2024 00:00:00 +0000 Pengaruh Investment Opportunity Set dan Profitability terhadap Earnings Quality https://owner.polgan.ac.id/index.php/owner/article/view/2378 <p><em>This research on manufacturing firms listed on the Indonesia Stock Exchange in 2020-2022 aims to test the investment opportunity set, and profitability then see its effect on earnings quality. The quantitative method was chosen and applied in this paper. The research data comes from secondary data collected from the annual financial statements of the companies studied. The purposive sampling technique is used in sampling in this study. After the criteria were determined, a sample of 82 companies over three years was collected, resulting in a total of 246 data. SPSS 26 software was used to apply the multiple linear regression analysis technique. This research shows that investment opportunity set affects earnings quality positively and significantly and profitability affects earnings quality negatively.</em></p> Gading Tio Yuniar, Sari Andayani Copyright (c) 2024 Gading Tio Yuniar, Sari Andayani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2378 Mon, 30 Sep 2024 00:00:00 +0000 Analisis Kepuasan Pengguna Layanan Tax Center Politeknik Negeri Jember https://owner.polgan.ac.id/index.php/owner/article/view/2501 <p><em>This research activity aims to conduct an analysis of service user satisfaction for Jember State Polytechnic Tax Center service users. It is hoped that the results of this research can provide suggestions for improving Tax Center services in the future. Respondents in this research were users of the Jember State Polytechnic Tax Center service. The number of respondents was determined using the Slovin equation so that the respondents in this study were 56 respondents. This research data was obtained by distributing questionnaires. The data obtained was analyzed for data quality through testing the validity and reliability of the data. Next, it will be analyzed further using Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI). The research provides results showing that the level of satisfaction with using Tax Center services is within satisfaction with an index of 80.42%. To be able to improve services, several priority improvements are needed, namely attributes in Quadrant I. These attributes include access to position information about service procedures, technology systems, information containing all service procedures as well as instructions for filling out service documents, accessibility of Tax Center locations, schedules. definite service, as well as the discipline of tax volunteers in providing services</em></p> R. Alamsyah Sutantio, Oryza Ardhiarisca, Rahma Rina Wijanti, Avisenna Harkat, Nur Azizah Wandinia Ghozali, Diki Ardiansyah, Arti Febriani Pratiwi Copyright (c) 2024 R. Alamsyah Sutantio, Oryza Ardhiarisca, Rahma Rina Wijanti, Avisenna Harkat, Nur Azizah Wandinia Ghozali, Diki Ardiansyah, Arti Febriani Pratiwi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2501 Mon, 30 Sep 2024 00:00:00 +0000 Determinants of Intellectual Capital on Financial and Market Performance: The Moderating Role of Board Function https://owner.polgan.ac.id/index.php/owner/article/view/2387 <p><em>This study aims to specifically examine the impact of intellectual capital on financial and market performance, considering the moderating role of board function. The study uses a sample of non-financial companies listed on the Indonesia Stock Exchange over the period 2017-2022. The approach employed in this research is panel regression to test the relationships between variables. The results indicate that intellectual capital has a significant effect on return on assets (ROA). Additionally, the role of the board function strengthens the impact of intellectual capital on return on assets as a moderating variable. The implications of this study suggest that company management should consider increasing investment in the development and utilization of intellectual capital. This can include employee training and development, effective knowledge management, and innovation development, which can ultimately enhance the overall value of the company.</em></p> <p> </p> Daniel Ranbon Bungaran Marbun , Maria Ulpah Copyright (c) 2024 Daniel Ranbon Bungaran Marbun , Maria Ulpah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2387 Tue, 01 Oct 2024 00:00:00 +0000 Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model https://owner.polgan.ac.id/index.php/owner/article/view/2294 <p><em>In an era of intense competition in the business world, companies may often be under pressure to demonstrate superior financial performance, even if it does not accurately reflect their true position. Maintaining reputation in the eyes of external stakeholders is the main motivation. In this context, information in performance reports is often manipulated. This study aims to detect fraudulent financial reporting using the fraud pentagon theory as well as the f-score model. The research population involves food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A sample of 21 companies was obtained using purposive sampling technique, so that the unit of analysis amounted to 105. Stata was used as the analysis software. The results showed that financial target, effective monitoring, and change of directors had no effect on fraudulent financial reporting. However, the quality of external auditor has a negative effect. While the frequency of CEO’s picture has a positive effect fraudulent financial reporting.</em></p> Dyah Sitoresmi, Iwan Fakhruddin, Azmi Fitriati, Edi Joko Setyadi Copyright (c) 2024 Dyah Sitoresmi, Iwan Fakhruddin, Azmi Fitriati, Edi Joko Setyadi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2294 Tue, 01 Oct 2024 00:00:00 +0000 Systematic Literature Review: Menilik Multi Aspek Implementasi Desentralisasi Fiskal Pemerintah Daerah https://owner.polgan.ac.id/index.php/owner/article/view/2412 <p><em>New Public Governance (NPG) dalam lingkup pemerintahan sebagai salah satu praktik sektor publik telah berubah sejak 2 (dua) dekade terakhir. Fenomena tersebut telah memberikan pengaruh yang signifikan pada berbagai aspek sistem pemerintahan daerah yang diakibatkan oleh reformasi Sistem Desentralisasi Fiskal (SDF). Dalam pelaksanaannya, SDF menjadi pijakan pemerintah daerah dalam menetapkan program anggaran atas dasar pelimpahan wewenang dan kekuasaan &nbsp;dari pemerintah pusat. Dampak pelaksanaan yang meliputi multi aspek seperti tata kelola administrasi, tata kelola keuangan, pelayanan publik dan interkoneksi pemerintah pusat dan daerah, telah merefleksikan kebebasan pemerintah daerah yang sebenarnya. Permasalahan tata kelola administrasi publik memiliki dampak yang dominan dibandingkan aspek lainnya, sehingga persoalan ini menjadi penciri kompleksnya permasalahan internal daerah.</em></p> Zulkarnaini , Islahuddin, Syukriy Abdullah, Afra Fahira Copyright (c) 2024 Zulkarnaini , Islahuddin, Syukriy Abdullah, Afra Fahira https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2412 Tue, 01 Oct 2024 00:00:00 +0000 Mediasi Determinan Integritas Laporan Keuangan Dengan Manajemen Laba https://owner.polgan.ac.id/index.php/owner/article/view/2319 <p><em>This study examines the determinants of financial statement integrity using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee mediated by profit management variables. The population used in this study is all state-owned companies listed on the Indonesia Stock Exchange with sampling techniques using </em><em>purposive sampling methods based on certain criteria. Testing the research data using a panel regression model using the GEE Population-Averaged Model approach. The purpose of this study is to examine the direct influence using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee as well as indirect influence on financial statement integrity variables through profit management. The results of this study show that there is no influence of institutional ownership variables, independent commissioners, leverage, company size, and audit committee on financial statement integrity, there is an influence of managerial ownership on financial statement integrity, and profit management is proven as mediation on financial statement integrity only for managerial ownership variables.</em></p> <p><em>&nbsp;</em></p> Patmawati, Relasari Sari, Meita Rahmawati Copyright (c) 2024 Patmawati, Relasari Sari, Meita Rahmawati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2319 Tue, 01 Oct 2024 00:00:00 +0000 Faktor - Faktor Yang Mempengaruhi Performa Saham Pada Industri Pertambangan di Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/2431 <p><em>This study is aimed to examine the effect of profitability, liquidity, firm size, board size, and net income on stock returns. The population that is used in this study is all of the mining companies listed on the Indonesian Stock Exchange within the 2017-2022 period, resulting in 62 companies. A purposive sampling method is used in this study, and by considering several criteria, a sample of 8 companies with an observation period of 5 years is chosen. This study uses multiple linear regression analysis using IBM SPSS 27. The study has shown that at a 95% significance level, it can not be concluded that liquidity, profitability, net income, and board size have partial effects on stock return. However, at the same significance level, it can be concluded that firm size have a partial effect on stock return. Simultaneously, at a 95% significance level, liquidity, profitability, net income, firm size, and board size have effect on stock returns. Profitability, liquidity, firm size, board size, and net income simultaneously have Adjusted R Square of 22.9%, which highlights the fact that there are other variables not included in this study that have effect on stock returns.</em></p> Billy Adriyadi Haki, Amelia Setiawan, Hamfri Djajadikerta Copyright (c) 2024 Billy Adriyadi Haki, Amelia Setiawan, Hamfri Djajadikerta https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2431 Tue, 01 Oct 2024 00:00:00 +0000 Agency Cost, Ukuran Perusahaan, dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Transparansi Informasi sebagai Variabel Moderasi https://owner.polgan.ac.id/index.php/owner/article/view/2337 <p><em>Company value is the price reflected in the expectations and perceptions of share sellers and buyers regarding company performance. It reflects how shareholders view a company's profit potential, known as enterprise value. When the share price of a company is high, it indicates that shareholders expect good performance from the company, which has the potential to provide profits for them. This research aims to evaluate the role of information transparency in moderating the relationship between agency costs, company size, and tax avoidance on company value. This research uses quantitative methods with a sample consisting of 63 mining companies selected through purposive sampling techniques. The research population consists of mining companies listed on the Indonesia Stock Exchange during 2019-2021. The research results show that agency costs and company size have a significant influence on company value, while tax avoidance does not have a significant influence on company value. Information transparency as a moderating variable moderates the relationship between agency costs and firm value. However, information transparency does not moderate the relationship between company size and tax avoidance on company value. Therefore, investors are advised to consider the current effective tax rate of the company when making investments, as a high CETR value may indicate tax avoidance practices, potentially affecting investment returns.</em></p> Fanny Fadlillah, Eny Maryanti Copyright (c) 2024 Fanny Fadlillah, Eny Maryanti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2337 Tue, 01 Oct 2024 00:00:00 +0000 Company Growth and Profitability in Corporate Value with Environmental Disclosure as a Moderation in Oil, Gas and Coal Companies https://owner.polgan.ac.id/index.php/owner/article/view/2345 <p><em>This study examines the relationship between company growth, profitability, and corporate value, focusing on the role of environmental disclosure as a moderation variable in the oil, gas, and coal sectors. Using data from 15 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, this study applies multiple linear regression analysis to test hypotheses related to the effect of growth and profitability on company value, as well as how environmental disclosures moderate these relationships. The results show that profitability significantly affects the value of the company, confirming that more profitable companies tend to be valued higher in the market. Environmental disclosure also has a significant impact on corporate value, emphasizing the importance of transparency and environmental responsibility. While company growth has no significant relationship with firm value, the interaction between profitability and environmental disclosure to company value is significant, suggesting that the positive effects of environmental disclosure are amplified by firm profitability. These findings offer important insights for stakeholders in making investment decisions and environmentally sound business practices.</em></p> Ika Swasti Putri, Bambang Sutopo Copyright (c) 2024 Ika Swasti Putri, Bambang Sutopo https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2345 Tue, 01 Oct 2024 00:00:00 +0000 Etika Kebajikan Aristoteles dan Pendidikan Akuntansi dalam Menyusun Laporan Keuangan Perusahaan : Literature Review https://owner.polgan.ac.id/index.php/owner/article/view/2453 <p><em>This research explores the benefits of applying Aristotle's virtue ethics and accounting education to preparing company financial reports. The methodology used is a systematic literature review (SLR) with a narrative synthesis approach. The literature search process was conducted using three combinations of keywords: “virtue ethics AND accounting education,” “virtue ethics AND finance report,” “virtue AND financial report,” and “virtue AND finance.” &nbsp;From this search, 13 relevant articles were found, consisting of 1 article from the Elsevier journal, 2 from the Emerald journal, 4 from the ProQuest journal, 5 from the SpringerLink journal, and 1 from the Ebsco journal. Research findings show that implementing virtue ethics in companies can motivate accountants to act with integrity and without fear. However, there is a view that not all accountants find this approach profitable or relevant, especially when viewed from the perspective of short-term profits. In addition, effective accounting education must emphasize two main aspects: technical expertise and moral expertise. The integration of these two aspects is important to ensure that financial reporting standards prepare financial reports and adhere to high ethical standards. This research also found that literature on virtue ethics in the accounting context is still rare and geographically uneven. This indicates the need for further research to understand how Aristotle's virtue ethics and accounting education can be effectively applied in the practice of preparing financial reports for companies.</em></p> Yoanelita Maria Hopong, Erina Sudaryati Copyright (c) 2024 Yoanelita Maria Hopong, Erina Sudaryati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2453 Tue, 01 Oct 2024 00:00:00 +0000 Maximizing Revenue : an in-depth Analysis of Tobacco Excise, Ethyl Alcohol Excise, and Excise Revenue https://owner.polgan.ac.id/index.php/owner/article/view/2349 <p style="font-weight: 400;"><em>Excise revenue's contribution to state revenue is intimately linked to its inclusion in the central government's financial report. The Directorate General of Customs collects excise duties on ethyl alcohol, tobacco goods, and ethyl alcohol-containing beverages, which are then reported to the federal government in financial reports. While there is a lot of research on tobacco excise, there isn't much on excise duties on ethyl alcohol, which is the subject of this study. The research technique is descriptive-quantitative, with secondary data sourced from central government financial reports from 2006 to 2022 and processed with SPSS software. Three hypotheses are tested, with the first indicating that tobacco excise has a considerable impact on excise revenue. The second hypothesis asserts that excise levies on ethyl alcohol have little impact on excise revenue. However, the final hypothesis is accepted, suggesting that tobacco excise and excise levies on ethyl alcohol have a significant impact on excise revenue, as demonstrated by a high R square value.</em></p> Lenny Copyright (c) 2024 Lenny https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2349 Tue, 01 Oct 2024 00:00:00 +0000 Deteksi Fraudulent Financial Statement melalui Dechow F-Score dengan Pemoderasi Firm Size https://owner.polgan.ac.id/index.php/owner/article/view/2361 <p><em>Financial statement fraud is common in Indonesia, especially in the financial sector. The focus of this research is to evaluate whether the six elements of the fraud hexagon theory affect the false financial statements of companies in the financial industry. These six elements are proxied by the variables stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor switching), capability (change in director), ego (arrogance), and collusion. This study also statistically analyzes whether firm size can moderate the influence of these variables. The research population includes all financial companies listed on the Indonesia Stock Exchange in 2020–2022, both banking and non-banking subsectors. The purposive sampling method was used as a sample selection, and a total of 288 data points from 96 companies were collected. E-Views 12 software was used for data analysis. The coefficient of determination test, moderation test, hypothesis test (F and t), panel regression (chow and lagrange multiplier), and descriptive statistical analysis are the methods used to analyze the data. The results show that almost all independent variables in this study do not have a significant effect on fraudulent financial statements; the only variable that has a positive coefficient value is the auditor switching variable. The moderation test results show that company size as a moderating variable decreases the effect of auditor switching on unauthorized financial statements. However, firm size cannot moderate factors such as financial stability, ineffective monitoring, a change in director, arrogance, and collusion.</em></p> <p><strong><em>Keywords</em></strong><em>: Financial Sector; </em><em>Firm Size; Fraud Hexagon; Fraudulent Financial Statement</em></p> Citra Mentari, Eni Indriani Copyright (c) 2024 Citra Mentari, Eni Indriani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2361 Tue, 01 Oct 2024 00:00:00 +0000 Pengungkapan carbon emission dan Kinerja Perusahaan: A Bibliometric Review https://owner.polgan.ac.id/index.php/owner/article/view/2471 <p><em>Addressing global warming is an urgent challenge and an important agenda for humanity. This literature review uses bibliometrics to analyze nearly two decades of carbon emission reduction research in China, the largest carbon emitter. From 162 academic works published between 2009-2023, analysis with R-Studio and VOSviewer revealed basic characteristics, research strengths, topic evolution, and important research points. Results show increased attention and research on carbon emissions with the emergence of a stable core of institutions and journals. Although research disciplines are concentrated, research collaboration needs to be enhanced. Key research points include the causes, impacts, and consequences of carbon emissions, with evolving research boundaries. </em></p> Reski Putra Utama, Rahmat Setiawan Copyright (c) 2024 Reski Putra Utama, Rahmat Setiawan https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2471 Tue, 01 Oct 2024 00:00:00 +0000 Pengaruh Penghindaran Pajak dan Risiko Pajak terhadap Nilai Perusahaan Sektor Infrastruktur yang terdaftar di BEI https://owner.polgan.ac.id/index.php/owner/article/view/2213 <p><em>Company value is a reflection of management's efforts in carrying out the company's operational activities. With the high value of the company, it can attract investors to invest their funds in the company. In this research, the influence of company value is seen from tax avoidance and tax risk. Tax avoidance is a legal practice in minimizing tax payments as long as it meets applicable tax regulations. Tax risk is related to the impact if a company carries out tax evasion that does not comply with tax regulations and can result in the imposition of sanctions or fines. The aim of this research is to conduct testing and provide empirical evidence of the influence of the independent variables, namely Tax Avoidance) and Tax Risk on the dependent influence, namely Firm Value with Firm Size as the control variable. This research uses multiple regression analysis and is assisted by the Eviews 9 program. The research results show that tax avoidance and tax risk have no effect on firm value. Firm size has a negative effect on company value.</em></p> Vianty Adella Santo, Theresia Anggun Sari Copyright (c) 2024 Vianty Adella Santo, Theresia Anggun Sari https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2213 Tue, 01 Oct 2024 00:00:00 +0000 Pengaruh Akuntabilitas, Time Pressure Dan Pemahaman Sistem Informasi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening https://owner.polgan.ac.id/index.php/owner/article/view/2372 <p><em>The study aims to examine and assess how comprehension of accountability, time pressure, and understanding of information systems affect audit quality, with due professional care acting as a mediator. It employs an associative approach, utilizing primary data obtained through distributing questionnaires to 173 auditors employed at a Public Accounting Office in Medan City. Sample determination followed the Slovin formula. Data analysis involved outer model analysis, inner model analysis, and hypothesis testing using Partial Least Squares (PLS) software version 4.1.0.2. The findings are as follows: (1) Accountability doesn't significantly impact Audit Quality; (2) Accountability significantly impacts Due Professional Care; (3) Time Pressure significantly influences Audit Quality; (4) Time Pressure significantly affects Due Professional Care; (5) Understanding Information Systems significantly impacts Audit Quality; (6) Understanding Information Systems significantly affects Due Professional Care; (7) Due Professional Care significantly impacts Audit Quality; (8) Accountability's impact on Audit Quality through Due Professional Care is not significant; (9) Time Pressure's influence on Audit Quality through Due Professional Care is significant; and (10) Understanding Information Systems' effect on Audit Quality through Due Professional Care is significant.</em></p> Riska Silvia, Zulia Hanum Copyright (c) 2024 Riska Silvia, Zulia Hanum https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2372 Tue, 01 Oct 2024 00:00:00 +0000 Hubungan Capital Intensity Ratio, Firm Size, Digital Transformation terhadap Tax Avoidance dengan CSR sebagai Moderasi https://owner.polgan.ac.id/index.php/owner/article/view/2481 <p><em>This research analyzes how Firm Size, Digital Transformation, and Capital Intensity Ratio influence Tax Avoidance, with Corporate Social Responsibility as a moderator. "This research targets non-cyclical and cyclical consumer companies listed on the Indonesia Stock Exchange between 2020 and 2022. This research uses purposive sampling and produces 62 companies and 186 data points from 2020 to 2022. This research uses Eviews 12.0 to panel data regression analysis. The panel data test, Chow test, and Hausman test were then run simultaneously to quantify the data." The research results show that Firm Size, Capital Intensity Ratio, and Digital Transformation all help avoid taxes. CSR regulations will reduce the Tax Avoidance effect of Capital Intensity Ratio, Firm Size, and Digital Transformation.</em></p> Lady Karlinah, Yoan Yohana Tallane, Vallerie Redyna Putri Copyright (c) 2024 Lady Karlinah, Yoan Yohana Tallane, Vallerie Redyna Putri https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2481 Tue, 01 Oct 2024 00:00:00 +0000 Profit Growth: Redefining Success with an Advanced ROA Model https://owner.polgan.ac.id/index.php/owner/article/view/2489 <p>This study explores the influence of Return on Assets (ROA) on profit growth in the food and beverage industry subsector listed on the Indonesia Stock Exchange Sectoral Index (ISSI). Employing a quantitative research approach, financial data from 11 companies, selected purposively for the period 2019-2023, were subjected to regression analysis. ROA serves as a key financial performance indicator, reflecting a company's effectiveness in utilizing its assets to generate profit, whereas profit growth serves as a crucial marker of business sustainability. The results indicate a significant positive correlation between ROA and profit growth, suggesting that firms with higher ROA tend to exhibit superior profit growth compared to those with lower ROA. This highlights the critical role of efficient asset utilization in bolstering business performance and sustainability. The study offers practical insights for companies in the food and beverage sector, emphasizing the importance of strategies aimed at optimizing asset management to achieve enhanced profit growth. Furthermore, the research adds to the existing body of literature by providing a detailed analysis of the ROA-profit growth relationship within the Indonesian market. Future studies could broaden the scope by increasing the sample size and including companies from various sectors and regions to confirm and expand upon these findings.</p> Agus Arwani, Muhamad Masrur , Rifqi Muhammad Copyright (c) 2024 Agus Arwani, Muhamad Masrur , Rifqi Muhammad https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2489 Tue, 01 Oct 2024 00:00:00 +0000 Pengaruh Struktur Modal, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan yang Dimoderasi Ukuran Perusahaan. https://owner.polgan.ac.id/index.php/owner/article/view/2279 <p><em>The purpose of this study was to analyze and find real evidence regarding capital structure, profitability and investment decisions on firm value moderated by company size which may or may not affect the three independent variables on firm value. This research uses purposive sampling method. This study uses food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022, obtained 27 companies as a population with the number of samples used in the study of 135. The data analysis used is regression analysis and classical assumptions, and hypothesis testing is also carried out using multiple linear regression analysis and moderation regression testing. The results of this study indicate that capital structure, profitability and investment decisions have a positive effect on firm value. Company size as a moderating variable is able to moderate (weaken) the effect of capital structure on firm value, company size is also able to moderate (strengthen) the effect of profitability on firm value and company size is not able to moderate (weaken or strengthen) the effect of investment decisions on firm value.</em></p> <p><strong><em>Keywords:</em></strong><em> Capital structure, profitability, investment decision, firm value, company size</em></p> Arliza Amelia, Abdul Kadir, Saifhul Anuar Syahdan, Soelistijono Boedi Copyright (c) 2024 Arliza Amelia, Abdul Kadir, Saifhul Anuar Syahdan, Soelistijono Boedi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2279 Tue, 01 Oct 2024 00:00:00 +0000 Mediasi Determinan Keberlanjutan Usaha Dengan Kinerja Pada Pelaku UMKM di Kota Bima https://owner.polgan.ac.id/index.php/owner/article/view/2509 <p><em>The purpose of this study is to determine the direct relationship between financial literacy, digital literacy and financial inclusion on the performance of MSMEs. As well as the indirect relationship between financial literacy, digital literacy and financial inclusion on the sustainability of MSMEs through performance.&nbsp; This research uses a quantitative approach method by distributing questionnaires. The population in this research is all MSMEs in Bima City. The sampling technique used is random sampling, namely random sampling based on a predetermined sample. The total sample was 100 respondents with a distribution of 20 respondents each in 5 sub-districts. The data analysis tool uses Smart PLS. The results of this research provide information that financial literacy, digital literacy and financial inclusion have an influence on the performance of MSMEs. Likewise, with indirect effects, the results show that financial literacy, digital literacy and financial inclusion influence the sustainability of MSMEs through performance.</em></p> Aliah Pratiwi, Nafisah Nurulrahmatiah Copyright (c) 2024 Aliah Pratiwi, Nafisah Nurulrahmatiah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2509 Tue, 01 Oct 2024 00:00:00 +0000 Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility https://owner.polgan.ac.id/index.php/owner/article/view/2288 <p><strong><em>ABSTRACT</em></strong></p> <p><em>CSR disclosure aims to provide information on corporate social responsibility to the public, however CSR disclosure in Indonesia is still relatively low. The aims of this research is to analyze the influence of Profitability (ROA), Company Size (Size), Environmental Performance (PROPER), and Company Age (Age) on Corporate Social Responsibility Disclosure (CSRD). Method of this research is quantitative research. The sample for this research is coal mining companies listed on the Indonesia Stock Exchange 2015-2021. The tests used are the Chow test, Hausman test, and Lagrange Multiplier test to determine the correct estimation model. The data analysis technique used is the panel data analysis regression technique. The research results obtained show that: (1) Profitability (X1) has no effect on the CSR disclosure; (2) Company size (X2) has no effect on CSR disclosure; (3) Environmental Performance (X3) significant on CSR disclosure; (4) Company age (X4) has no effect on CSR disclosure.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><em>: </em><em>Corporate Social Responsibility Disclosure</em><em>, </em><em>Profitability (ROA),</em> <em>Company Size (Size), Environmental Performance (PROPER), and Company Age</em></p> Reza Henning Wijaya, R. Ait Novatiani Copyright (c) 2024 Reza Henning Wijaya, R. Ait Novatiani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2288 Tue, 01 Oct 2024 00:00:00 +0000 Audit Report Lag With the Public Accounting Firm’s Reputation as Moderation https://owner.polgan.ac.id/index.php/owner/article/view/2295 <p>This study examines the impact of audit quality, profitability, and solvency on audit report lag, with PAF's reputation acting as a moderating factor in LQ45 companies. Panel data analysis, combining time series and cross-sectional data, was conducted on all LQ45 companies over the period 2017-2021, using purposive sampling. Quantitative analysis employing panel data regression analysis through Eviews 10 software was employed. The findings reveal that audit quality, profitability, solvency, and PAF reputation positively and significantly influence audit report lag. Moreover, PAF reputation moderates the relationship between audit quality and audit report lag, showing a negative and significant effect. Similarly, PAF reputation moderates the relationship between profitability and audit report lag, also exhibiting a negative and significant impact. However, PAF reputation's moderation on solvency demonstrates a negative but nonsignificant effect on audit report lag. Recommendations for further research include deeper analysis of reputation as a variable, as it supports reducing audit report delays. Additionally, examining audit quality and Return on Assets in more depth using nominal variables, with audit quality measured through earnings management or discretionary accruals, is suggested. Furthermore, refining analytical techniques through transformation methods that combine linear and nonlinear forms within a regression model is recommended for future investigations.</p> Yulia Saftiana, Rika Henda Safitri, Sulastri, Azwardi, Vina Anggelena Copyright (c) 2024 Yuliana Saftiana, Rika Henda Safitri, Sulastri, Azwardi, Vina Anggelena https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2295 Mon, 30 Sep 2024 00:00:00 +0000 Tax Planning through Thin Capitalization in Multinational Corporations in Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/2322 <p><em>In an effort to achieve the goals of minimizing taxes and maximizing global profits, multinational companies use several strategies in their tax planning to obtain maximum global profits. Good tax planning will certainly be able to minimize the tax burden that must be paid without having to violate existing regulations, including using thin capitalization. This type of research is qualitative research, while the data collection technique in this research was carried out by following the research steps of library research. The aim of this research is to provide an overview of appropriate tax planning that can be carried out by Multinational Corporations (MNC) in Indonesia by using thin capitalization in accordance with existing laws and regulations in Indonesia. The results of this research are that MNCs in Indonesia in their tax planning should utilize a thin capitalization strategy by maximizing debt and capital in accordance with PMK-169/PMK.010/2015 rules, namely 4:1.</em></p> Gayatri Indah Puspitorini, Alfa Alfa Rahmiati Copyright (c) 2024 Gayatri Indah Puspitorini, Alfa Alfa Rahmiati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2322 Wed, 02 Oct 2024 00:00:00 +0000 Dampak E-Tax System dan Konsultan Pajak Terhadap Kepatuhan dengan Kepuasan Wajib Pajak Sebagai Variabel Intervening https://owner.polgan.ac.id/index.php/owner/article/view/2435 <p><em>Because tax revenue is the main source of state funding for national development, it is essential for the government, particularly the Directorate General of Taxes, to improve taxpayer compliance with tax obligations. Shifting from traditional face-to-face services to digital services, known as the electronic tax system (e-tax system), includes online reporting through e-filing, e-form, e-bupot unification, e-bupot21, and e-invoice. This is one strategy to improve compliance. Tidak banyak penelitian yang dilakukan tentang dampak dari these services on tax compliance, mediated by taxpayer satisfaction, meskipun mereka dimaksudkan untuk mempersederhanakan pembayaran pajak dan diwajibkan. A sample of 117 taxpayers, who are clients of tax consultants and members of the Indonesian Tax Consultants Association (IKPI) Balikpapan Branch, was used in this study to investigate the impact of the e-tax system on taxpayer compliance in Balikpapan City, with taxpayer satisfaction as an intervening variable. SmartPLS 4.0.9.6 software was used for data analysis using SEM-PLS. Hasilnya menunjukkan bahwa penerapan e-tax system berdampak positif dan signifikan terhadap taxpayer satisfaction dan compliance. Furthermore, taxpayer satisfaction has a positive and significant impact on taxpayer compliance. Additionally, as an intervening variable, taxpayer satisfaction has a positive and significant impact on taxpayer compliance</em></p> Yohanes Kribiyantara, Justita Dura, Mohammad Bukhori Copyright (c) 2024 Yohanes Kribiyantara, Justita Dura, Mohammad Bukhori https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2435 Wed, 02 Oct 2024 00:00:00 +0000 Mendalami Kesiapan UMKM dan Relevansi SAK EMKM Di Era Industri 4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2442 <p><em>This study aims to explore the readiness of Rose Madani MSMEs in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the relevance of preparing financial reports according to SAK EMKM standards in the Industrial Era 4.0. This study uses a qualitative descriptive approach where the readiness of Rose Madani MSMEs is assessed by 3 aspects, namely HR readiness, supporting applications, and MSME commitment. The results of the study indicate that Rose Madhani MSMEs are not ready to implement SAK EMKM. The low level of accounting understanding is an obstacle from the HR aspect, the absence of a digital application based on SAK EMKM is an obstacle from the infrastructure side, and the perception of MSME owners that consistent financial recording is not important in managing MSMEs is an aspect that causes low commitment to implementing SAK EMKM. The implementation of financial reports in accordance with SAK EMKM presents financial reports consisting of three components, namely financial position reports, several statistics, and financial report notes. Digitalization of MSME financial reports based on SAK EMKM can increase efficiency and reduce operational costs at Rose Madani MSMEs. Utilizing software in accordance with SAK EMKM standards in financial preparation can provide more accurate, effective, and efficient financial data and reports in accordance with applicable standards..</em></p> Ni Made Ayu Dwijayanti, I Wayan Karmana , Ketut Sinta Trisnadewi Copyright (c) 2024 Ni Made Ayu Dwijayanti, I Wayan Karmana , Ketut Sinta Trisnadewi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2442 Mon, 30 Sep 2024 00:00:00 +0000 Analisis Pengelolaan Kas pada UMKM https://owner.polgan.ac.id/index.php/owner/article/view/2454 <p><em>Effective cash</em><em>flow</em><em> management is very important for the continuity and growth of Micro, Small, and Medium Enterprises (MSMEs). With good cash management, it will be able to avoid liquidity problems, be able to make the right strategic decisions and ensure business continuity in the long term. </em><em>The purpose of this study is to find out the cash management of Convection MSMEs in Tegal Regency. The data collection method in this study is using observation and interviews. Meanwhile, the sampling technique uses random sampling of 9 MSMEs in the Adiwerna District area. The results of the study found that the cash management carried out by Convection MSME owners in the Tegal Regency area is still very minimal. This can be seen from the fact that most MSME owners have not planned, monitored or controlled cash.&nbsp; Of the MSMEs that manage cash, most have not done cash planning. In addition, the monitoring carried out on cash by most MSME owners is only limited to recording cash receipts and cash expenditures in a simple way, namely recording in books alone is not in accordance with applicable accounting standards. Furthermore, the control carried out by MSMEs is also only limited to not giving too much receivables to customers and carrying out a strategy of providing discounts when their business experiences a decline in sales. This is due to the lack of financial literacy knowledge in managing their finances, especially in compiling financial reports</em></p> Fitri Amaliyah, Arifia Yasmin, Hetika Copyright (c) 2024 Fitri Amaliyah, Arifia Yasmin, Hetika https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2454 Wed, 02 Oct 2024 00:00:00 +0000 Pengaruh Siskeudes, Kompetensi SDM Dan Transparansi Terhadap Kualitas Laporan Keuangan Dengan Pengendalian Internal Sebagai Variabel Intervening https://owner.polgan.ac.id/index.php/owner/article/view/2469 <p><em>Identifying the influence of Siskeudes usage, human resource competency (SDM), and transparency on the financial reports' qualities, using intervening variables that are internal controls was the goal of this research. The research adopts a quantitative approach. The subjects are all financial officers of villages within West Sumbawa Regency. Data collection employs a questionnaire with a population of 58 villages, using a total sampling technique that makes all population members sampled. Data analysis utilizes path analysis with the trimming method. This research concluded that: the usage of Siskeudes, human resource competency, and transparency partially and significantly affects the quality of financial reports, otherwise internal control doesn’t mediate the influence of Siskeudes usage on the quality of financial reports. On the other side, internal control mediates the influence of human resource competency on the quality of financial reports, and internal control mediates the influence of transparency on the quality of financial reports.</em></p> Aldi Sujadin Papra , Biana Adha Inapty Copyright (c) 2024 Aldi Sujadin Papra , Biana Adha Inapty https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2469 Wed, 02 Oct 2024 00:00:00 +0000 Analisis Minat Berinvestasi Generasi Z (Net Generation) UIN Suska Riau Pada Pasar Modal Dari Perspektif: Literasi Keuangan, Motivasi Investasi Dan Teknologi Informasi https://owner.polgan.ac.id/index.php/owner/article/view/2473 <p><em>The aim of this research is to determine the influence of financial literacy, investment motivation and information technology on the interest of Generation Z Uin Suska Riau to invest in the Indonesian Capital Market. Research was conducted on students and female students at Uin Suska Riau, the sampling technique used in this research was puposive sampling, using several criteria, namely students who were sampled were students and female students who had opened a stock account on the Indonesian capital market. Data was taken from students who registered in the Uin Suska Riau Investment Gallery. Data processing using SEM_PLS with Smart PLS Version 3. The results of the research show that the results of the Path Coefficient test for the three variables, namely financial literacy, investment motivation and information technology, have a positive value on Generation Z Uin Suska's interest in investing in the capital market, from the results of the hypothesis test. carried out, it can be concluded that financial literacy has an influence on Uin Suska Riau generation Z's interest in investing, but investment motivation and information technology have no influence on generation Z's investment interest.</em><em>&nbsp;&nbsp;&nbsp; </em></p> <p><strong><em>Keywords</em></strong><em>: : Generation Z interests; Financial literacy; investment motivation and information technology;investment interest.</em></p> Aras Aira, Riri Fauzana, Nasrullah Djamil Copyright (c) 2024 Aras Aira, Riri Fauzana, Nasrullah Djamil https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2473 Wed, 02 Oct 2024 00:00:00 +0000 Analisis Faktor yang Mempengaruhi Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Sektor Pertambangan https://owner.polgan.ac.id/index.php/owner/article/view/2230 <p>Penelitian ini dilakukan untuk mengkaji dan menganalisis faktor yang mempengaruhi nilai perusahaan&nbsp; <em>(Price to Book Value)</em> dan bagaimana peran kebijakan dividen <em>(Dividend Payout Ratio)</em> memoderasi hubungan faktor-faktor tersebut dengan nilai perusahaan. Semakin tinggi nilai perusahaan, maka akan diikuti dengan tingginya harga saham. Tingginya harga saham perusahaan menunjukkan tingginya kekayaan perusahaan yang tercermin dari tingginya nilai perusahaan.&nbsp; Nilai perusahaan dipengaruhi oleh beberapa faktor internal perusahaan seperti profitabilitas, struktur modal, ukuran perusahaan, likuiditas, dan rasio aktivitas. Penelitian ini berobjek pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Populasi dalam penelitian ini berjumlah 191 perusahaan. Metode pengambilan sampel yang digunakan adalah <em>purposive sampling</em> dan diperoleh sampel sebanyak 86 perusahaan dengan total pengamatan 131 perusahaan. Metode analisis data yang digunakan adalah <em>Partial Least Square</em>dengan model <em>two-stage approach</em> dengan menggunakan alat bantu perangkat lunak statistika <em>SmartPLS</em> 3. Hasil penelitian menunjukkan bahwa variabel profitabilitas <em>(Return on Assets)</em>, struktur modal <em>(Debt to Equity Ratio)</em>, ukuran perusahaan <em>(LnTotalAsset)</em>, likuiditas <em>(Current Ratio)</em>, rasio aktivitas <em>(Total Assets Turn Over)</em> tidak berpengaruh terhadap nilai perusahaan <em>(Price to Book Value)</em> pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Selain itu, pengujian moderasi menunjukkan bahwa kebijakan dividen tidak mampu memoderasi hubungan <em>(Return on Assets)</em> dengan nilai perusahaan&nbsp; <em>(Price to Book Value)</em> pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022.</p> <p><strong>Kata </strong><strong>Kunci: </strong>Kebijakan Dividen ; Likuiditas ; Nilai Perusahaan ; Profitabilias ; Rasio Aktivitas ; Struktur Modal ; Ukuran Perusahaan.</p> Christina, Lucyana Lo, Danica Julis, Syafira Ulya Firza, Eni Duwita Sigalingging Copyright (c) 2024 Christina, Lucyana Lo, Danica Julis, Syafira Ulya Firza, Eni Duwita Sigalingging https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2230 Wed, 02 Oct 2024 00:00:00 +0000 Influence of Human Resource Quality and Management Commitment on the Quality of Accounting Information https://owner.polgan.ac.id/index.php/owner/article/view/2263 <p><em>This research aims to analyze and test in more depth the influence of the quality of human resources and management commitment on the </em><em>quality</em><em> of accounting information. This research needs to be carried out because several cases related to financial reports have caused accounting information to be of poor quality.</em> <em>Multiple linear regression is used in this study's data analysis for both descriptive </em><em>and</em><em> verifying purposes carried out at PT PLN Distribution West Java with 30 respondents. A significant association is indicated by the multiple correlation coefficient value of 0.785. These findings suggest a robust and favourable correlation between the quality of accounting information and management commitment and human resources. This implies that if management is dedicated and human resources are qualified, the quality of accounting information will be higher. The quality of human resources and management commitment have a 61.6% influence on the quality of accounting information, according to the coefficient of determination value of 0.616.</em> <em>The results of the descriptive analysis that has been carried out are in the sufficient category, meaning that there are still several things that are not optimal in the Human Resource Quality indicators, especially the results of the training that is carried out is not optimal. Descriptive analysis of Management Commitment is not optimal, namely there is still a lack of awareness of maintaining commitment as something that should be.</em> <em>The results of the descriptive analysis on the Quality of Accounting Information are in the sufficient category, meaning that there are still things that are not optimal, especially there are still obstacles when operating the system and the system still does not make it easy to find the information needed.</em></p> Evi Octavia, R. Ait Novatiani, Rima Rachmawati Copyright (c) 2024 Evi Octavia, R. Ait Novatiani, Rima Rachmawati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2263 Wed, 02 Oct 2024 00:00:00 +0000 Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies https://owner.polgan.ac.id/index.php/owner/article/view/2496 <p><em>Tax avoidance by companies is a risky strategy that aims to minimize corporate taxes on pre-tax profits. This study aims to provide empirical evidence regarding the effect of audit committees, independent commissioners, liquidity, leverage, company size, and profitability on tax avoidance and examine differences in tax avoidance before and during the COVID-19 pandemic. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using a purposive sampling technique, data were obtained from 42 companies, so 168 observations were gained. The data analysis technique utilized EViews version 12. The results of this study demonstrated that while independent commissioners could suppress tax avoidance, another corporate governance proxy, i.e., the audit committee, did not affect tax avoidance. Furthermore, liquidity and firm size did not affect tax avoidance, whereas leverage and profitability positively affected tax avoidance. Before and during the COVID-19 pandemic, no difference between tax avoidance practices was visible.</em></p> Sartika Wulandari, Rachmawati Meita Oktaviani, Jaeni Copyright (c) 2024 Sartika Wulandari, Rachmawati Meita Oktaviani, Jaeni https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2496 Wed, 02 Oct 2024 00:00:00 +0000 Optimalisasi Penerimaan Pajak Melalui Kegiatan Pengawasan Kepatuhan di KPP Pratama Jakarta Grogol Petamburan https://owner.polgan.ac.id/index.php/owner/article/view/2382 <p><em>Indonesia's tax ratio is lower compared to some countries in the ASEAN region. Therefore, Directorate-General of Tax needs to create policies in order to increase sustainable tax compliance and optimal tax revenue. This research aims to analyze compulsory tax compliance supervision activities based on the Letter of the Director-General of Tax No. SE-05/PJ/2022 which is consisting of four stages: planning, implementation, follow-up, and evaluation monitoring at the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan using the </em>(OECD, 2021)<em> evaluation criteria consisting of relevance, coherence, effectiveness, efficiency, impact, and sustainability.. The method used in this research is a descriptive qualitative method. The data collection technique is performed using in-depth interviews with 10 respondents as primary data and review documents, regulations, as well as previous research relevant to the research theme as secondary data then perform triangulation of data to check the validity of data or information obtained. The results of this research show that SE-05 supervision activities have been carried out well by achieving tax revenue targets, achieving office assessment indicators, and helping to increase taxpayer compliance. Apart from that, it is hoped that there will be regulations that expand authority and increase the number of account representative personnel. This research is expected to contribute in efforts to increase revenue and compliance with tax obligations.</em></p> Tri Sugiarto, Dwi Martani Copyright (c) 2024 Tri Sugiarto, Dwi Martani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2382 Wed, 02 Oct 2024 00:00:00 +0000 Strategi Peningkatan Kepatuhan Pajak Melalui Pelatihan Brevet Pajak: Peran Motivasi dan Literasi Akuntansi https://owner.polgan.ac.id/index.php/owner/article/view/2364 <p><em>In Indonesia, the obligation to pay taxes regulated through Law Number 28 Year 2007 is critical in the country’s fiscal structure. The self-assessment system recognizes the vital role of taxpayers in ensuring tax compliance and contribution. However, significant challenges, such as tax evasion, late payments, and incidents of incomplete payments, highlight the need to understand more deeply the factors that influence tax compliance. In addition, tax brevet training (PBP) is considered strategic to improve tax understanding and compliance, although accounting students’ interest in this program is not optimal. This study explores the moderating role of accounting literacy in the relationship between economic and quality motivation and its impact on accounting students’ interest in joining the PBP program. 200 data were collected using a quantitative approach through a questionnaire survey distributed to accounting students in Yogyakarta through Google Forms. Variable ratings were conducted using a Likert scale, while data analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM). The study results show that both quality motivation and economic motivation significantly affect accounting students’ interest in participating in the PBP program. However, accounting literacy negatively moderates the effect of motivation on student interest. Furthermore, accounting literacy has no significant influence on increasing the impact of economic motivation on interest in joining the tax brevet. Based on the R Square test results, the effect of quality motivation and economic motivation moderated by accounting literacy has a moderate effect on accounting students’ interest in joining the PBP program, with a value of 0.682.</em></p> Andreas Ronald Setianan, Andika, Wika Harisa Putri, Puji Lestari Copyright (c) 2024 Andreas Ronald Setianan, Andika, Wika Harisa Putri, Puji Lestari https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2364 Mon, 30 Sep 2024 00:00:00 +0000 Implementation of ISAK 35: How Hospitals in West Sumatera Present Their Financial Statements? https://owner.polgan.ac.id/index.php/owner/article/view/2287 <p><em>Hospitals are a form of non-profit entity. </em><em>For </em><em>accountability, hospitals should provide financial reports that comply with applicable accounting standards, namely ISAK No. 35</em><em>. </em><em>The purpose of this study is to see whether hospitals have implemented interpretation of financial accounting standard, namely Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. The limited amount of research on this subject makes us compelled to do so. This research is important to do in order to improve the quality of financial reporting in hospitals. ISAK No. 35 regulates the presentation of financial statements of non-profit oriented entities. The method used to achieve this purpuse is to carry out an analysis of financial reports and distribute questionnaires regarding the content of financial</em> <em>reports for hospitals that not provide access to their financial reports. The samples in this study were 22 major hospitals in Padang City and several hospitals outside Padang City in West Sumatra.</em> <em>The findings of this study are that only 2 from 22 hospitals have implemented ISAK 35. All BLU/BLUD government hospitals in this study implemented SAP, but not ISAK 35.</em> <em>This research provides information that financial reporting in hospitals is still inadequate, regardless of whether hospitals implement ISAK 35 or not. This research will provide data for the government to make various efforts to improve the quality of hospital financial reporting.</em></p> Sri Dewi Edmawati, Sanda Patrisia Komalasari Copyright (c) 2024 Sanda Patrisia Komalasari, Sri Dewi Edmawati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2287 Wed, 02 Oct 2024 00:00:00 +0000 Meningkatkan Kepatuhan Pajak di Kalangan UMKM: Studi Pada Pemilik Usaha Mikro Kecil dan Menengah di Kabupaten Polewali Mandar https://owner.polgan.ac.id/index.php/owner/article/view/2354 <p><em>This research aims to examine and analyze the influence of tax determinants on the compliance of individual SME taxpayers in Polewali Mandar. By collecting and analyzing data from respondents in Polewali Mandar, this study explores the relationship between tax knowledge, tax rates, and tax penalties with SME taxpayer compliance. The findings provide valuable insights into understanding the factors affecting taxpayer compliance at the SME level. The results indicate that tax knowledge has a positive but insignificant effect on the compliance of individual SME taxpayers in Polewali Mandar. This emphasizes the importance of enhancing understanding of the tax system from calculating to reporting taxes, as an effort to improve taxpayer compliance. Moreover, the study finds that tax rates have a positive and significant influence on the compliance of individual SME taxpayers in Polewali Mandar. The implementation of regulations regarding Final Income Tax at a rate of 0.5% for SMEs is perceived as a measure that eases tax payments, thereby enhancing taxpayer compliance. Furthermore, tax penalties are proven to have a positive and significant effect on the compliance of individual SME taxpayers in Polewali Mandar. The existence of tax penalties is regarded as a strong incentive to foster discipline in fulfilling tax obligations. By enforcing tax penalties for all violators, it is expected to promote increased taxpayer compliance from payment to tax reporting. This research provides an in-depth understanding of the importance of tax determinant factors in influencing SME taxpayer compliance. Therefore, efforts to enhance tax knowledge, ensure fair tax rates, and enforce strict tax penalties can be effective strategies in improving taxpayer compliance at the individual SME level in Polewali Mandar.</em></p> Arifin Copyright (c) 2024 Arifin https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2354 Wed, 02 Oct 2024 00:00:00 +0000 Peran Moderasi Tata Kelola Perusahaan Pada Pengaruh Kompensasi CEO Terhadap Audit Fees https://owner.polgan.ac.id/index.php/owner/article/view/2342 <p><em>Financial statements are instruments that represent the company's assets in a structured manner and represent an assessment of the company's performance in the current year. Auditors play an important role in protecting investors' rights by detecting misstatements or fraud in the presentation of financial statements. This study aims to examine the effect of CEO compensation on audit fees and to know that corporate governance can strengthen the effect of CEO compensation on audit fees. This study uses a quantitative approach with multiple linear analysis models and secondary data sources from the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample used is 192 samples. The results of this study indicate that the CEO's compensation has no effect on the audit fee. This shows that the amount of the audit fee is not seen from the amount of compensation received by the CEO. In the moderating variable of corporate governance, there is no effect of CEO compensation moderated by the proportion of independent commissioners and audit committees on audit fees. This shows that the role of corporate governance does not also affect the fees given by the auditors for auditing services for their financial statements.</em></p> Ariel Zielma, Heru Tjaraka Copyright (c) 2024 Ariel Zielma, Heru Tjaraka https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2342 Wed, 02 Oct 2024 00:00:00 +0000 Driving Factors Behind the Issuance and Use of Islamic Credit Cards in Indonesia: The Role of Consumerism https://owner.polgan.ac.id/index.php/owner/article/view/2409 <p><em>The issuance of Sharia credit cards has sparked considerable debate within society. Critics argue that issuing credit cards through Islamic banks fosters a culture of consumerism and has the potential to increase non-performing financing ratios (Non-Performing Financing-NPF). Conversely, supporters assert that these credit cards facilitate transactions for Islamic bank customers. This research employs a mixed-method approach with a Sequential Exploratory design, characterized by the collection and analysis of quantitative data in the first stage, followed by the collection and analysis of qualitative data in the second stage. The data processing results indicate that both the issuance variable (X1) and usage variable (X2), independently and jointly, influence consumerism (Y). Moreover, public consumerism driven by the use of Sharia credit cards significantly impacts economic transaction behavior. The study concludes that the issuance and utilization of Sharia credit cards significantly affect consumer behavior, leading to increased consumerism.</em></p> Nurdin I Muhammad, Yetty, Abi Suar, Zainuddin Copyright (c) 2024 Nurdin I Muhammad, Yetty, Abi Suar, Zainuddin https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2409 Wed, 02 Oct 2024 00:00:00 +0000 Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Green Banking, Likuiditas, Rentabilitas, dan Aktivitas Perusahaan Pada Perusahaan Sektor Perbankan yang Terdaftar di BEI https://owner.polgan.ac.id/index.php/owner/article/view/2339 <p><em>Recently, issues related to sustainable development have become an important discussion in the academic, business, and government. As an intermediary, the banking sector has an important role in supporting the economy in Indonesia, so the company must be able to balance the company's interests with stakeholders' interests in improving financial performance to achieve sustainable development that has been determined until 2030. This research aims to examine and analyze corporate social responsibility, managerial ownership, green banking, liquidity, rentability, and company activities on the financial performance of banking sector companies listed on the IDX. The population in this research is 47 banking companies listed on the IDX for 2018-2022. The research sample was 42 banking companies listed on the IDX over five years. The data analysis model in this research is multiple linear regression analysis. The results show that corporate social responsibility, managerial ownership, and green banking partially have no impact on financial performance, but liquidity, rentability, and company activities partially have a significant effect on financial performance in banking sector companies listed on the IDX. Simultaneously, corporate social responsibility, managerial ownership, green banking, liquidity, rentability, and company activities significantly affect the financial performance of banking sector companies listed on the IDX.</em></p> Thomas Sumarsan Goh, Elidawati, Syawaluddin, Cynthia Copyright (c) 2024 Thomas Sumarsan Goh, Elidawati, Syawaluddin, Cynthia https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2339 Wed, 02 Oct 2024 00:00:00 +0000 Moderasi Leverage dan Profitability Terhadap Dampak Corporate Social Responsibility (CSR) pada Nilai Perusahaan https://owner.polgan.ac.id/index.php/owner/article/view/2494 <p><em>In the current era of intense business competition, disclosure of social responsibility or CSR is not only a complement to companies in reporting their business entities, but is a principle that must be one of the main focuses in business continuity, because it is not only focused on profits, companies must also maintain environmental sustainability and provide social implications in the development and welfare of society. This research aims to determine the effect of CSR on company value as well as the moderating impact of debt (leverage) and profitability (NPM) on CSR and company value. The samples in this research are companies in the Agriculture, Forestry &amp; Fisheries sectors that are listed on the IDX in the 2020-2022 period. The company selection used a purposive sampling method. The analysis technique used by the moderation analyst uses Smart PLS. The results of the research show that CSR does not have a significant influence on company value and debt (leverage) and profitability (NPM) are unable to moderate the influence of CSR on company value</em></p> Yudhi Prasetiyo Copyright (c) 2024 Yudhi Prasetiyo https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2494 Wed, 02 Oct 2024 00:00:00 +0000 Pengungkapan Aset Biologis, Ekonomi Global dan Hilirisasi Dapatkah Dewan Mendorong Pertumbuhan Berkelanjutan di Industri Agrikultur https://owner.polgan.ac.id/index.php/owner/article/view/2269 <p><em>Indonesia is an agricultural country where the agricultural sector contributes significantly to GDP. The agricultural sector also plays an important role in providing employment, making it one of the important sectors in the country's economic growth. The purpose of this study is to investigate the impact of biological asset disclosure, downstream practices, and global economic factors on the sustainable growth of agricultural companies in Indonesia, as well as to test the role of board education background in moderation. The research method uses panel data analysis of annual reports of agricultural companies on the Indonesia Stock Exchange (2017-2022) with regression using SPSS Statistics 27. The results show that biological asset disclosure has a significant negative impact on sustainable growth, while downstream practices and global economic factors make significant positive contributions. Meanwhile, the board's educational background was found not to moderate the relationship between biological asset disclosure, downstream, and the global economy on the level of sustainable growth. This study provides in-depth insights into the factors affecting sustainable growth in the Indonesian agricultural corporate sector, with practical implications for corporate strategy and agricultural sector policy.</em></p> Iwan Suhardjo, Meiliana Suparman, Jackie Rosana, Krisnawati Yeni Pangestu, Padli Rahman Copyright (c) 2024 Iwan Suhardjo, Meiliana Suparman, Jackie Rosana, Krisnawati Yeni Pangestuti, Padli Rahman https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2269 Fri, 04 Oct 2024 00:00:00 +0000 Pengaruh CEO Tenure terhadap Audit Fee https://owner.polgan.ac.id/index.php/owner/article/view/2346 <p><em>This study examines the effect of CEO tenure on audit fees in two different periods, the first three years and the final year of the CEOs’ service. Those two periods were chosen because the CEOs’ are more likely to show high risk-taking behavior and manage earnings as proof of his ability to manage the company when he is about to start and end his service, and to maintain the chair of Board of Directors after retirement. Hence, the first three years and the final year of the CEOs’ service increase the probability of financial misreporting and thus the audit risk compared to other years, so it affects the determination of audit fees by the auditor. The results by using 1157 samples of data from non-finance and non-mining companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2019 shows a significant effect between CEO tenure and audit fees. This study initiates research on the topic of CEO tenure and audit fees in Indonesia and expands the literature on CEO tenure and audit fees.</em></p> Jauharotul Faridah, Devi Sulistyo Kalanjati Copyright (c) 2024 Jauharotul Faridah, Devi Sulistyo Kalanjati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2346 Sat, 05 Oct 2024 00:00:00 +0000 Kebijakan Pengelolaan Keuangan Dan Akuntabilitas Pelaporan Dalam Upaya Penyusunan Laporan Keuangan BUMDes Sesuai SAK ETAP https://owner.polgan.ac.id/index.php/owner/article/view/2399 <p><em>This research aims to analyze and evaluate the preparation of BUMDes financial reports that do not comply with the SAK ETAP. This research is qualitative research with a comparative descriptive. The research object is BUMDes which manages the service and trade sectors. The data collection technique involve conducting documentary interviews with eight informants related to service and trade business units, observations were made at the location of business units. Based on interviews we conducted with informants from each administrative unit and the BUMDes treasurer, those who prepare financial reports have not been able to fully implement them in accordance with SAK ETAP. Constraints are limited competent knowledge of accounting, not yet understanding, educational background in scientific disciplines not from the field of accounting and never taking part in training related to accounting processes for preparing financial reports. The analysis techniques use provide understanding and guidance on accounting policies in the accounting process supported by the use of the Microsoft Excel computer application based on SAK ETAP, Village Regulations, and the Memorandum of Association/ Articles of Association of the BUMDes. The results show that the socialization of understanding and accounting policy guidelines for BUMDes are enthusiastic and motivated, increasing knowledge about the procedures for preparing financial reports in accordance with SAK ETAP which is supported by the use of Microsoft Excel computer technology applications to understand Accounting Information System design models, making BUMDes potentially have skilled human resources in classifying accounts, making financial management more detail, efficient and able to prepare financial reports in accordance with the SAK ETAP.</em></p> <p><em>&nbsp;</em></p> Endah Sulistyowati, Agung Kristiawan, Lydia Setyawardani , Mega Arisia Dewi, Ratna Nugraheni Copyright (c) 2024 Endah Sulistyowati, Agung Kristiawan, Lydia Setyawardani , Mega Arisia Dewi, Ratna Nugraheni https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2399 Sun, 06 Oct 2024 00:00:00 +0000 Apakah Ukuran Perusahaan, Kompleksitas Perusahaan, Leverage, Profabilitas dan Komite Audit Mempengaruhi Biaya Audit? https://owner.polgan.ac.id/index.php/owner/article/view/2440 <p><em>Audit Fee is the amount of imbalance that will be accepted by public accountants by adjusting the assignment, complexity of services and level of expertise related to providing financial report audit services. Rules regarding Audit Fees were made by the Indonesian Institute of Public Accountants (IAPI) in Management Regulation Number 2 of 2016 concerning "Determining Fees for Financial Report Audit Services". In reality, disclosing the amount of Audit Fees in some Companies is done implicitly, which means that Audit Fees are presented together with professional services in the Company's profit and loss report. This research aims to determine the influence of company size, company complexity, leverage, profitability and audit committee on audit fees in mining sector companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The sample used in this research was 126 samples using purposive sampling. The data in this study were analyzed using descriptive analysis and linear regression. The analytical method used is linear regression using Eviews software version 12. The results of the research show that Company Size partially has a significant positive effect on audit fees, Company Complexity partially has a significant negative effect on audit fees, while Leverage and Profitability partially have no significant negative effect on audit fees and the Audit Committee partially do not have a significant positive effect on audit fees..</em></p> <p><strong><em>Keywords</em></strong><em>: Audit Fee, Company Size, Company Complexity, Leverage, Profitability, Audit Committe</em></p> <p>&nbsp;</p> Muhamad Rifay Rifaldi Copyright (c) 2024 Muhamad Rifay Rifaldi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2440 Sun, 06 Oct 2024 00:00:00 +0000 Strategi Penerapan dan Implementasi Pembiayaan Murabahah di UPK Eks-PNPM Kabupaten Pidie https://owner.polgan.ac.id/index.php/owner/article/view/2410 <p><em>This research aims to examine the application of murabahah financing in the former PNPM Unit of Kabupaten Pidie and evaluate the implementation of Sharia economic principles in murabahah financing. It is a qualitative-normative field study focusing on the implementation of murabahah financing in UPK Kabupaten Pidie. The normative approach is employed to formulate proportional legal concepts in murabahah financing, while the juridical approach analyzes relevant legal regulations. The historical approach investigates the concept of murabahah by past Islamic jurists, and the empirical approach analyzes the implementation of murabahah financing in UPK as well as its underlying factors. The research findings reveal that the application of murabahah in UPK Eks-PNPM Kabupaten Pidie does not reflect a commitment to building an economy aligned with Sharia principles. In practice, murabahah is not used as a financing tool prioritizing transparency, where the presence of goods and profit margins should be clearly stated. UPK Eks-PNPM should take initiatives to realize a murabahah model that aligns with Sharia principles, as part of efforts to promote economic justice and Islamic business ethics. Overall, the implementation of Sharia economic principles in murabahah financing at UPK Eks-PNPM not only ensures Sharia-compliant financial systems but also contributes to comprehensive community empowerment. By emphasizing Islamic values in every aspect of economic activities, UPK Eks-PNPM establishes a sustainable model in line with the principles of social and economic justice in Islam.</em></p> Rahmad, Nazaruddin A Wahid, Muhammad Yasir Yusuf Copyright (c) 2024 Rahmad, Nazaruddin A Wahid, Muhammad Yasir Yusuf https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2410 Sun, 06 Oct 2024 00:00:00 +0000 Effectiveness and Efficiency of the E-Filing System in Enhancing Taxpayer Compliance https://owner.polgan.ac.id/index.php/owner/article/view/2507 <p>This study aims to evaluate the effectiveness and efficiency of the e-filing system in improving taxpayer compliance. The issue of taxpayer compliance is a significant concern in the field of taxation, especially in Indonesia, where taxpayer compliance remains relatively low. This is particularly alarming when compared to the growth of businesses in the country. As technology becomes increasingly integral to tax administration, understanding how the e-filing system affects taxpayer compliance is crucial. The study population consists of 130,000 taxpayers registered at KPP Pratama Makassar Utara. A sample of 100 taxpayers was selected using the Slovin formula. The research employed field research methods with quantitative data and primary data sources. Data were collected through a survey by distributing questionnaires to taxpayers. Data analysis was conducted using multiple linear regression with the aid of SPSS software. The results indicate that both the effectiveness and efficiency of the e-filing system have a positive and significant impact on taxpayer compliance. These findings provide important insights into how the e-filing system can motivate taxpayers to better fulfill their tax obligations, which in turn can enhance overall tax compliance and administrative efficiency.</p> Darwis Lannai Copyright (c) 2024 Darwis Lannai https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2507 Mon, 07 Oct 2024 00:00:00 +0000 Pengaruh Elemen Fraud Hexagon Terhadap Kecurangan Laporan Keuangan https://owner.polgan.ac.id/index.php/owner/article/view/2482 <p><em>This research aims to determine the influence of External Pressure, Ineffective Monitoring, Total Accrual Ratio, Change Of Directors, Frequent Number Of CEO'S Picture, and Pokitical Connection Fraud hexagon elements on the condition of financial statements. This study uses a population of Kompas 100 companies listed on the Indonesia Stock Exchange in the period 2018 - 2022 The number of samples used was 43 companies from the purposive sampling method using 2 sample criteria. The data analysis method used in this study is a panel data regression model processed using eviews 12. The results of this study indicate that out of all independent variables, there are 2 variables that influence financial statement fraud, namely the Stimulus variable with the proxy of External Pressure with a probability value of 0.0000 and the Opportunity variable with the proxy of Ineffective Supervision with a probability value of 0.0044. Meanwhile, there are 4 variables that do not influence financial statement fraud, namely the Rationalization variable with the proxy of Total Accrual Ratio with a probability value of 0.5914, the Ability variable with the proxy of Changes in the Board of Directors with a probability value of 0.4331, the Ego variable with the proxy of the Number of CEO Photos that appear with a probability value of 0.5482, and the Collusion variable with the proxy of Political Connections with a probability value of 0.9762. The results of this study are expected to be new knowledge that can be used to determine what factors trigger financial statement fraud and can be used to anticipate financial statement fraud</em><em>. The components of the fraud hexagon theory applied to Kompas100 can influence only two aspects; the other four elements cannot represent the ability to detect fraud. This can be identified because the top 100 companies are those that are relatively free from fraud.</em></p> Farida Maharani, Napisah Copyright (c) 2024 Napisah, Farida Maharani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2482 Wed, 09 Oct 2024 00:00:00 +0000 Pengaruh Pemahaman Good Governance, Profesionalisme Terhadap Kinerja Auditor Dengan Time Pressure Sebagai Variabel Intervening https://owner.polgan.ac.id/index.php/owner/article/view/2373 <p><em>This research aims to test and analyze the influence of Understanding Good Governance, Professionalism on Auditor Performance with Time Pressure as an intervening variable. In this research, the author uses an associative approach, the data source used is primary data. The data collection technique used was by distributing questionnaires to 173 auditors who worked in a Medan City Public Accounting Office. The sample determination method was using the Slovin formula. The data analysis techniques used in this research are inner model analysis, inner model analysis and hypothesis testing using Partical Least Square (PLS) software version 4.1. The results of this research show that 1) Understanding Good Governance has no significant effect on Auditor Performance, 2) Understanding Good Governance has a significant effect on Time Pressure, 3) Professionalism has a significant effect on Auditor Performance, 4) Professionalism has a significant effect on Time Pressure, 5) Time Pressure has a significant effect on Auditor Performance, 6) Understanding Good Governance has a significant effect on Auditor Performance through Time Pressure, 7) Professionalism has a significant effect on Auditor Performance through Time Pressure.</em></p> Nadia Nasution, Zulia Hanum Copyright (c) 2024 Nadia Nasution, Zulia Hanum https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2373 Fri, 11 Oct 2024 00:00:00 +0000 Peran Moderasi Kualitas Laporan Keuangan dalam Hubungan Kinerja Keuangan Daerah dan Belanja Modal https://owner.polgan.ac.id/index.php/owner/article/view/4877-4888 <p><em>Capital expenditures are budget expenditures for acquiring fixed assets and other</em> <em>assets that provide benefits for more than one accounting period. This study</em> <em>examines the influence of regional independence, PAD effectiveness, and regional</em> <em>dependence on capital expenditure, with financial reports' quality as a moderating</em> <em>variable. The study uses 15 financial statements of district/city governments in</em> <em>Lampung Province from 2013 to 2022. The sample used in this research was 148 observation data. The analysis technique used is multiple linear regression analysis</em> <em>for panel data. This study indicates that regional independence and PAD</em> <em>effectiveness do not affect capital expenditure. Regional dependence positively</em> <em>affects capital expenditure. The quality of financial reports can moderate the</em> <em>influence of regional dependence on capital expenditure. This study has practical</em> <em>contributions that can be used by the Ministry of Home Affairs and Regional</em> <em>Government to improve policies in allocating capital expenditure budgets in the</em> <em>regions.</em></p> Yuliana Eka Purwati, Amrie Firmansyah Copyright (c) 2024 Yuliana Eka Purwati, Amrie Firmansyah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/4877-4888 Sat, 12 Oct 2024 00:00:00 +0000 Evaluasi Implementasi Program Pengungkapan Sukarela (PPS) pada KPP Pratama Jakarta Tambora https://owner.polgan.ac.id/index.php/owner/article/view/2377 <p><em>Tax revenue is still the most important source of income in Indonesia, it can be seen that taxes contribute 80% of the total state revenue in 2023. One policy that is widely used by the state to raise state revenue is the tax amnesty policy. Indonesia has implemented several tax amnesty policies, the Voluntary Disclosure Program is the latest tax amnesty policy implemented in Indonesia. This study aims to evaluate the implementation of the Voluntary Disclosure Program (VDP) for Individual Taxpayers at KPP Pratama Jakarta Tambora. The results of this evaluation are expected to be input for the Directorate General of Taxes in making future tax amnesty policies. This research uses descriptive qualitative method based on the OECD evaluation criteria framework to evaluate PPS. The data used in this research is primary data obtained from interviews with the Head of Office, three Account Representatives, and a Tax Extension Supervisor. In addition, this study also uses secondary data from the Directorate General of Taxes (DGT). The result of this research is that PPS succeeds in optimizing tax revenue, broadening the tax base, and creating compliance in the short term, but PPS does not succeed in creating taxpayer voluntary compliance in the long term. It is hoped that in the future the government will not implement tax amnesty programs too often and tax amnesty policies should be followed by law enforcement in order to create sustainable compliance. </em></p> Indah Yuliana Putri, Arifin Rosid Copyright (c) 2024 Indah Yuliani Putri, Arifin Rosid https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2377 Sat, 12 Oct 2024 00:00:00 +0000 Efektivitas Undang-undang Pajak Daerah dan Retribusi Daerah dalam Peningkatan Penerimaan Pajak Daerah Kabupaten / Kota di Wilayah Sumatra https://owner.polgan.ac.id/index.php/owner/article/view/2336 <p><em>This study aims to analyze the effectiveness of Law Number 28 of 2009 concerning regional taxes and regional levies in increasing district/city tax revenues in Sumatra. The problem that occurs today is still a very low level of financial independence of districts/cities as measured by the contribution of local original income to regional income on average is below 25 percent.</em> <em>The population in this study includes districts and cities in Sumatra. The total number consists of 121 districts and 32 cities with observation years for two years from 2019 to 2020. The results showed that local tax revenues from all new types of local taxes consisted of rural and urban land and building taxes, duties on the acquisition of land and building rights, groundwater taxes, and swallow's nest taxes in regencies and cities in Sumatra</em> <em>on average in 2019 amounted to Rp. 28,573,177,419, - and in 2020 amounted to Rp. 27,649,013,349, - and its contribution to regional tax revenue was also quite large, namely in 2019 by 27 percent and in 2020 by 31 percent.</em> <em>The sizable contribution of regional tax revenue from the new type of regional tax contained in Law number 28 of 2009 concerning regional taxes and regional levies encourages increasing the financial capacity of districts/cities in Sumatra and increases the harmonization of government financial capacity vertically, namely the central government. , provincial government, and district/city government. Thus, it can be concluded that law number 28 of 2009 concerning regional taxes and regional levies is effective in increasing regional tax revenues in districts and cities in Sumatra, thereby increasing the financial capacity of districts and cities in Sumatra</em>.</p> Maryono, Bambang Sutedjo, Batara Daniel Bagana Copyright (c) 2024 Maryono, Bambang Sutedjo, Batara Daniel Bagana https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2336 Sat, 12 Oct 2024 00:00:00 +0000 Peran Inflasi dalam Memoderasi Pengaruh Rasio Keuangan terhadap Harga Saham https://owner.polgan.ac.id/index.php/owner/article/view/2371 <p><em>Public company stock prices are an important research problem to study. Prior to investing in a company, it's crucial for investors to analyze its financial ratios. This study aims to gather empirical evidence on how inflation moderates the efect of financial ratios such as Current Ratio (CR), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Return on Assets (ROA), and Return on Equity (ROE) on stock prices. The sample selection employed a purposive sampling method, the criteria used as a basis were (1) companies listed on the IDX and consistently included in the LQ45 Index from 2021 to 2023, and (2) No data is missing as a result of this process, 24 companies were chosen as samples, resulting in 72 sample observations. Results indicate that ROA influences stock prices in a positive direction, while ROE influences stock prices in a negative direction. The variables CR, DER, and PER were found not to influence stock prices. Inflation was observed to moderate the effects of DER, ROA, and ROE on stock prices, while not affecting the influence of CR and PER on stock prices. Additionally, inflation was identified as a pure moderator in this context. This study underscores the intricate interplay between financial ratios, inflation, and stock prices, providing valuable insights for investors and researchers alike.</em></p> Lila Alwyah, Arfatun Copyright (c) 2024 Lila Alwyah, Arfatun https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2371 Wed, 16 Oct 2024 00:00:00 +0000 Pengaruh Literasi Keuangan, Efek Teman Sebaya, dan Sumber Informasi terhadap Perilaku Siswa dalam Penggunaan Aplikasi Fintech https://owner.polgan.ac.id/index.php/owner/article/view/2513 <div><em>This study aims to determine whether financial literacy, peer effects, and sources of information influence the behavior of students at Muhammadiyah 7 Makassar High School in using fintech. The research employs a quantitative approach to examine specific populations or samples with the goal of testing established hypotheses. The findings reveal that financial literacy does not have a significant impact on fintech usage behavior. Conversely, peer effects and sources of information have a significant impact on fintech usage behavior. The urgency of this research lies in the importance of understanding the factors that influence the adoption of financial technology among students, who are the future generation and potential users of fintech. By identifying key factors that affect their behavior, schools and policymakers can design more effective educational programs and interventions to enhance understanding and responsible use of fintech. Overall, financial literacy, peer effects, and sources of information collectively account for 71.9% of the influence on fintech usage behavior, while the remaining 29.1% is affected by other variables not discussed in this study.</em></div> Alamsjah, Zalkha Soraya, Siti Aisyah, Friska Dwiyanti, Annisa Sultan Copyright (c) 2024 Alamsjah, Zalkha Soraya, Siti Aisyah, Friska Dwiyanti, Annisa Sultan https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2513 Wed, 16 Oct 2024 00:00:00 +0000 Keberagaman Gender Dewan Direksi Terhadap Kinerja Organisasi https://owner.polgan.ac.id/index.php/owner/article/view/2257 <p><em>This research aims to identify patterns in studies related to gender diversity in the composition of boards of directors and its impact on company performance</em><em> for</em><em> the</em><em> last</em><em> 10 years. The research approach used is library research, utilizing data from the Scopus database with a total of 839 articles. Data analysis was conducted using VOSviewer software version 1.6.20. The data processing results indicate that research on gender diversity and company performance often uses keywords such as industrial performance, performance, corporate governance, firm performance, diversity, and gender diversity. Frequently cited documents discuss gender diversity in boards, corporate policies, corporate risks, climate change risks, CSR, ESGD, environmental performance, innovation, workplace diversity, demographics, inclusive leadership, big data usage, empowering leadership, employee performance, work engagement, creativity, decision</em> <em>making unit heterogeneity, gender awareness in academia, and emotional intelligence. Documents frequently cited together in the article reference lists include those related to women in board seats and their influence on corporate governance, Agency Theory, CSR, corporate reputation, Upper Echelons Theory, and external constraints on companies. This research has implications, especially for the academic community, in understanding future research agendas. Additionally, the findings can be considered in decisio</em><em>n </em><em>making processes related to board diversity based on previous research studies. This bibliometric study provides an overview of future research opportunities related to board diversity and organizational performance.</em></p> Tri Sangga Prestiani, Muhammad Irsyad Elfin Mujtaba, Rieswandha Dio Primasatya, Like Lorensa Copyright (c) 2024 Rieswandha Dio Primasatya, Tri Sangga Prestiani, Muhammad Irsyad Elfin Mujtaba, Like Lorensa https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2257 Fri, 18 Oct 2024 00:00:00 +0000 Pengaruh Biaya Operasional dan Penjualan terhadap Laba Bersih pada PT Aneka Tambang (Persero) Tbk. Periode 2019—2023 https://owner.polgan.ac.id/index.php/owner/article/view/2464 <p><em>The success of a company can be measured by where the company generates profits. This research aims to determine the influence of operational costs and sales on net profit partially or simultaneously at PT Aneka Tambang (Persero) Tbk. over a period of five years, namely the period 2019-2023. The method used in the research is a quantitative method of descriptive and associative research type. The data in this research is secondary data from the financial reports of PT Aneka Tambang (Persero) Tbk. taken from the Indonesian Stock Exchange page. Based on this research, it shows that net profit is not partially affected by operational costs, but net profit is partially affected by sales. Meanwhile, net profit is affected simultaneously by operational costs and sales.</em></p> Metha Agnes Budiari, Reza Kurniawan, Endang Susilawati Copyright (c) 2024 Endang Susilawati, Reza Kurniawan, Metha Agnes Budiari https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2464 Fri, 18 Oct 2024 00:00:00 +0000 Analisis Hubungan Kepatuhan Laporan Keberlanjutan Terhadap Peraturan OJK Dengan Kinerja Perusahaan https://owner.polgan.ac.id/index.php/owner/article/view/2348 <p><em>Indonesia entered into Paris Agreement in 2015, which showed the serious intention of the government to commit to the implementation of activities that support sustainability in the environment, and society, as well as good governance. To accelerate the implementation, the Indonesian government encouraged all stakeholders in the society to get involved, starting with issuing Financial Services Authority regulation No.51/OJK.03/2017, with some listed companies as the first target to carry out sustainable activities and prepare the Sustainability Report. This study aims to analyze the relationship between sustainable activities reported in the Sustainability Report as regulated by the Financial Services Authority in the FSA regulation No. 51/OJK.03/2017 and the company’s performance using ROE as proxy. In 2021 Indonesian government issued another regulation, that was the SE OJK no. 16/SEOJK.04/2021 which explained that the sustainability report was inseparable with financial report. The point was that sustainability activity should influence a company’s performance. The population of this research was the listed companies classifed in the consumer non cyclicals sector, from which 30 samples were taken using purposive sampling techniques. Based on statistical testing using the regression method, the result showed that the Sustainability Report do not have significant influence on the ROE. This condition could mean that the sustainable activities carried out by the companies was not significant enough to influence the performance.</em></p> Aida Wijaya, Robertus Ary Novianto Copyright (c) 2024 Aida Wijaya, Robertus Ary Novianto https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/2348 Fri, 18 Oct 2024 00:00:00 +0000