Vol. 10 No. 3 (2026): Periode Juli 2026

DOI: https://doi.org/10.33395/owner.v10i3

Published: 2026-07-01

Articles

Moderating Role Competitive Advantage on Effect of Sustainability Disclosure to Financial Performance

Marchel, Elyzabet Indrawati Marpaung

2546-2557
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DOI: https://doi.org/10.33395/owner.v10i3.3362
Pengaruh Inovasi Digital dan Struktur Modal dengan Literasi Keuangan Sebagai Variabel Moderasi

Wima D Pragusta, Ira Hapsari, Hadi Pramono, Edi Joko Setyadi

2558-2577
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DOI: https://doi.org/10.33395/owner.v10i3.3453
Determinant of Gen Z Student Entrepreneurial Interests

Eliza Noviriani, Andiyono, Muhammad Farisan Luthfi

2578-2587
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DOI: https://doi.org/10.33395/owner.v10i3.3374
Paradoks Environment, Social, Governance (ESG): Investigasi Kinerja Perusahaan Berdasarkan Horison Waktu

Dyna Rachmawati, Stefany Hadinata

2588-2603
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DOI: https://doi.org/10.33395/owner.v10i3.3463
Internalisasi Nilai Kearifan Lokal Bugis dalam Budidaya Padi Sawah: Perspektif Akuntansi Sosial dan Lingkungan

Rika Rahma, Hasdiana, Mentari Sinar Lestari

2604-2616
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DOI: https://doi.org/10.33395/owner.v10i3.3384
Kinerja Keuangan Perusahaan Konsumen Primer: Pengaruh Good Corporate Governance, Manajemen Laba, dan Moderasi Ukuran Perusahaan

Ririn Rahmayani, Ela Widasari, Sri Intan Purnama

2617-2633
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DOI: https://doi.org/10.33395/owner.v10i3.3469
Financial Ratio Dynamics and Profitability in Indonesian Islamic Banking: A Panel Analysis of FDR, NPF, and CAR

Elvira Khairunnisa Ibrahim, Muhammad Albahi, Raja Sakti Putra Harahap

2634-2652
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DOI: https://doi.org/10.33395/owner.v10i3.3390
Pengaruh Love of money dan Financial distress terhadap Kepatuhan Pajak UMKM: Moderasi Pemeriksaan Pajak

Nauticia Endita Digtama Putri, Alif Faruqi Febri Yanto

2653-2670
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DOI: https://doi.org/10.33395/owner.v10i3.3482
Determinants of Taxpayer Compliance: The Moderating Role of Digital Literacy

Dianita Nur Lailiyah, Mia Ika Rahmawati

2671-2692
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DOI: https://doi.org/10.33395/owner.v10i3.3397
Determinants of E-wallet Adoption Intention Using Extended Technology Acceptance Model: Evidence from Makassar City

Sri Wahyuni Nur, Ira Sahara, Andi Tenri Uleng Akal, Haikal Supardi, Irma Febrianti

2793-2705
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DOI: https://doi.org/10.33395/owner.v10i3.3493
Internal Control Systems And Village Fund Fraud Prevention: Does Community Participation Matter?

Abellinda Preacyllia, RR Karlina Aprilia Kusumadewi

2706-2722
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DOI: https://doi.org/10.33395/owner.v10i3.3402
Green Accounting and Hospital Sustainability: A Quadruple Bottom Line Analysis at XKP Cirebon Hospital

Fergi Ferdiansyah, Wiwit Apit Sulistyowati

2723-2739
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DOI: https://doi.org/10.33395/owner.v10i3.3506
Peran Moderasi Board Characteristics dan Foreign Ownership terhadap Hubungan Kinerja Keberlanjutan dan Nilai Perusahaan di Indonesia

Rizky Trinanda Akhbar, Dian Puspita Ramadhan

2740-2749
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DOI: https://doi.org/10.33395/owner.v10i3.3412
The Impact of Green accounting, CSR Disclosure and Capital Structure on Financial Performance

Julita Fransiska, Inten Meutia, Emylia Yuniarti

2750-2762
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DOI: https://doi.org/10.33395/owner.v10i3.3522
Pengaruh variabel ekonomi makro terhadap stabilitas indeks saham syariah Indonesia di bursa efek Indonesia

Masita Bareut

2763-2780
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DOI: https://doi.org/10.33395/owner.v10i3.3281
The Determinants of Tax Avoidance: Evidence from Indonesia’s Property and Real Estate Sector

Nabila Naila Shakira, Tituk Diah Widajantie

2781-2793
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DOI: https://doi.org/10.33395/owner.v10i3.3421
The Influence of Corporate Social Responsibility, Debt to Equity Ratio, and Total Assets Turnover on Financial Performance of Manufacturing Companies in Indonesia

Lidya Martha, Masyhuri Hamidi, Yurniwati, M Fany Alfarisi

2793-2802
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DOI: https://doi.org/10.33395/owner.v10i3.3540
Transformasi Akuntabilitas Keuangan Keluarga Bugis: Pengembangan Template Excel Berbasis Nilai Siri’na Pacce

Hernianti Harun, Wahyu Arthanugraha, Siti Rahmawati Harun

2803-2819
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DOI: https://doi.org/10.33395/owner.v10i3.3315
Pengaruh Financial Technology terhadap E-Service Quality Perbankan Nasional dengan Digital self-efficacy sebagai Variabel Moderasi

Nofiawaty Nofiawaty, Rika Henda Safitri, Padriansyah Padriansyah, Rizka Novelia, Umi Kalsum, Rosihan Arief HS

2820-2832
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DOI: https://doi.org/10.33395/owner.v10i3.3432
Determinasi Profitabilitas Perusahaan Batu Bara: Peran Working Capital Turnover, Likuiditas, dan Struktur Modal

Aulia Rahman, Wiwin Aminah

2833-2845
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DOI: https://doi.org/10.33395/owner.v10i3.3556
Determinan Keterlambatan Laporan Audit dengan Spesialisasi Industri Auditor sebagai Variabel Moderasi

Mella Devina Sari, Indah Anisykurlillah

2646-2860
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DOI: https://doi.org/10.33395/owner.v10i3.3344
Fraud Hexagon sebagai Determinan Fraudulent Financial Statement dengan Proksi Beneish M-Score pada Perusahaan Properti dan Real Estate

Erissa Dwi Yunita Sary, Sri Luna Murdianingrum

2861-2879
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DOI: https://doi.org/10.33395/owner.v10i3.3440
Fenomenologi Mental Accounting Dalam Pengelolaan Keuangan Rumah Tangga Pada Masyarakat Kota Sampit

Wukuf Dilvan Rafa, Anggun Permata Husda, Syarbini Ikhsan

2880-2888
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DOI: https://doi.org/10.33395/owner.v10i3.3578
Keputusan Manajerial, Pengungkapan Emisi Karbon, dan Nilai Perusahaan: Peran Kualitas Audit

Fitri Dwi Anggraeni, Novi Darmayanti, Isnaini Anniswati Rosyida

2210-2228
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DOI: https://doi.org/10.33395/owner.v10i3.3353
Pengaruh Sales Growth, Leverage, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Transportasi dan Logistik

Salma Nur Zahirah, Fanji Farman

3354-3366
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DOI: https://doi.org/10.33395/owner.v10i3.3446
Profitabilitas, Leverage, dan Kepemilikan Institusional: Efek Moderasi Ukuran Perusahaan terhadap Nilai Perusahaan

Sagita Charolina Sihombing, Dina Agnesia Sihombing

3056-3069
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DOI: https://doi.org/10.33395/owner.v10i3.3653
Algorithmic Personalization and Impulse Buying in Social Commerce: The Mediating Role of Hedonic Value under the S-O-R Framework

Maria Helena Chandra, Conchita Junita Chandra

2908-2921
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DOI: https://doi.org/10.33395/owner.v10i3.3364
How ESG Disclosure and Political Connections Effect Firm Value? Evidence on Indonesia Non-Financial Companies

Clara Octavia Sitorus, Wahdan Arum Inawati

2940-2956
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DOI: https://doi.org/10.33395/owner.v10i3.3458
How Earnings Management Mediates Disclosure and Board Performance on SOE Quality

Ela Fauziah, Adibah Yahya, Widiastuti Widiastuti, Estuti Fitri Hartini, Catur Okta Salsabila

3332-3342
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DOI: https://doi.org/10.33395/owner.v10i3.3855
A Moderating Role Of Good Governance in the Relationship Between Carbon Emission Disclosure, Green Innovation, Eco-Efficiency, ESG, and Firm Value in Energy Sector

Fitri Nurhayati, Rofiqah Wahdah, Yanuar Bachtiar, Muhammad Maladi, Dini Rusqianti

2922-2939
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DOI: https://doi.org/10.33395/owner.v10i3.3375
Pengaruh perubahan aturan pada hubungan Akrual Diskresioner Positif dan Negatif Terhadap Penundaan Pelaporan Keuangan Perbankan

Desri Yanto, Media Kusumawardani

2957-2971
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DOI: https://doi.org/10.33395/owner.v10i3.3465
Earnings Management in JII Firms: Does Audit Quality Moderate CSR, Ownership, and Leverage?

Salfa Nurul Tafziyah, Nawirah

2972-2988
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DOI: https://doi.org/10.33395/owner.v10i3.3386
Pengaruh Digital Banking dan Fintech Payment terhadap Kinerja Keuangan Bank BUMN dan Bank Non-BUMN

Ananda Sulistia, Nurabiah

2989-3003
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DOI: https://doi.org/10.33395/owner.v10i3.3476
Nilai Budaya dan Kinerja Environmental, Social, Governance (ESG) : A Systematic Literature Review

Rahma Rina Wijayanti, Oryza Ardhiarisca, Berlina Yudha Pratiwi, Dwi Indriani Fidiastutik Wijaya

3004-3012
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DOI: https://doi.org/10.33395/owner.v10i3.3393
Perilaku Pengelolaan Keuangan Mahasiswa Kost UMS: Peran Mental Accounting, Self-Control dan Moderasi Literasi Keuangan

Musthofa Sidiq, Sabar Narimo

3014-3028
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DOI: https://doi.org/10.33395/owner.v10i3.3485
Digital Stakeholder Engagement in Social Media: Toward an Integrative Conceptual Framework

Indriana Sularni, Sylvia Veronica Siregar

3029-3039
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DOI: https://doi.org/10.33395/owner.v10i3.3399
Pengaruh Environmental Social and Governance (ESG) Disclosure dan Sustainability Committe Terhadap Nilai Perusahaan

Fajar Sholachuddin, Sari Andayani

3040-3055
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DOI: https://doi.org/10.33395/owner.v10i3.3494
Systematic Literature Review: Relevansi Kode Etik Profesi Auditor di Era Artificial Intelligence

Maharani Titania, Andy Setiawan

1965-1981
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DOI: https://doi.org/10.33395/owner.v10i3.3407
The Effects of Audit Fees, Audit Rotation, and Audit Tenure on Audit Quality, wirh the Audit Committee as a Moderator

Viriyayudha Satria Widjaja , Temy Setiawan, Margareta Febe, Fifi Fitriningrum

1985-1996
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DOI: https://doi.org/10.33395/owner.v10i3.3508
Pengaruh Operational Complexity, Institutional Ownership, Leverage, dan Firm Size Terhadap Audit Report Lag pada Sektor Property & Real Estate

Siti Humairoh Juliani, Januar Eko Prasetio

1997-2011
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DOI: https://doi.org/10.33395/owner.v10i3.3241
Pengaruh ESG dan Green Innovation terhadap Nilai Perusahaan: Analisis Data Panel dengan Peran Mediasi Kinerja Keuangan pada Sektor Energi

Jean Stevany Matitaputty, Gracella Theotama, Alvina Damayanti

2012-2032
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DOI: https://doi.org/10.33395/owner.v10i3.3417
Pengaruh Cash Holding, Nilai Perusahaan, dan Leverage terhadap Income Smoothing dengan Ukuran Perusahaan sebagai Variabel Moderasi

Dinda Agustin, Ela Widasari, Firda Mufidah

2033-2046
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DOI: https://doi.org/10.33395/owner.v10i3.3527
From Financial Decision-Making to Health Behavior: Financial Literacy as a Predictor of Physical Activity among Vocational Students

Putu Diah Asrida, I Gede Agus Adi Saputra

2047-2057
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DOI: https://doi.org/10.33395/owner.v10i3.3311
Unlocking Msme Satisfaction in the Digital Era: A Model of Service Quality, Ease of Use, and Perceived Usefulness

Ulfah Tika Saputri, Meilinda Dwi Anugrah, Kurnia Widya Oktarini, Devi Febrianti, Edy Firza, Zulkifli

2058-2069
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DOI: https://doi.org/10.33395/owner.v10i3.3424
Pengaruh Cash holding dan Financial leverage terhadap Income smoothing pada Perusahaan Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode Pascapandemi COVID-19

Muhammad Akbar Widya Putra, Oryza Tannar

2070-2082
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DOI: https://doi.org/10.33395/owner.v10i3.3546
Pengaruh Kompensasi, Kekayaan Partner, dan Moral terhadap Kualitas Audit dengan Moderasi Skeptisisme

Mutia Kholisah, Imam Hidayat

2082-2102
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DOI: https://doi.org/10.33395/owner.v10i3.3322
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Audit Delay

Amir Mahmud, Muslimin

2103-2116
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DOI: https://doi.org/10.33395/owner.v10i3.3434
Pengaruh Green Accounting Dan CSR Disclosure Terhadap Nilai Perusahaan

Julianah, Paniran, Sri Intan Purnama

2117-2127
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DOI: https://doi.org/10.33395/owner.v10i3.3564
Financial Distress, ESG Disclosure, and Tax Avoidance: The Moderating Role of Audit Quality in Post-Pandemic Non-Cyclical Consumer Firms

Sofiyatur Rohmah, Novi Darmayanti, Isnaini Anniswati Rosyida

2128-2141
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DOI: https://doi.org/10.33395/owner.v10i3.3345
ESG, Nilai Perusahaan dan Kinerja: Peran Moderasi Audit Internal dan Eksternal

Maulinda Safitri, Tito IM. Rahman Hakim, Rahmat Zuhdi, Anis Wulandari

2142-2160
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DOI: https://doi.org/10.33395/owner.v10i3.3441
PENGARUH LITERASI KEUANGAN TEKNOLOGI DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA KEUANGAN UMKM DIMEDIASI KEUNGGULAN BERSAING

Ana Tasya Fitriani, Wida Purwidianti

3097-3113
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DOI: https://doi.org/10.33395/owner.v10i3.3625
Pengungkapan ESG, Efisiensi Biaya dan Ukuran Perusahaan: Dinamika Nilai Perusahaan Sektor Energi Periode 2022-2024

Tasya Amelia Veronica, Riyan Harbi Valdiansyah

2161-2182
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DOI: https://doi.org/10.33395/owner.v10i3.3357
Perbandingan Akurasi Model Altman, Zmijewski, dan Grover untuk Memprediksi Financial Distress Industri Media Hiburan

Hana Nur Rofiah, Sri Luna Murdianingrum

2183-2196
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DOI: https://doi.org/10.33395/owner.v10i3.3448
Pengaruh Koneksi Politik & Leverage Terhadap Manajemen laba Pada Perusahaan KOMPAS100: Peran Jumlah Direksi Dan Komisaris Sebagai Variabel Kontrol

Raisha Putri, Ali Riza Fahlevi

3070-3084
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DOI: https://doi.org/10.33395/owner.v10i3.3655
Evaluasi Tax Holiday pada Penyerapan Tenaga Kerja Industri Pionir

Muhammad Ihsan Saifullah, Minerva Muhibbana, Danandjaja Rosewika Toriq Budihardja
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DOI: https://doi.org/10.33395/owner.v10i3.3369
Perkembangan dan Tren Penelitian Pengungkapan Anti-Korupsi: Sebuah Tinjauan Literatur Empiris

Avia Tamara Shabirina, Ibrahim Fatwa Wijaya

2229-2242
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DOI: https://doi.org/10.33395/owner.v10i3.3461
Pengaruh Financial Target, Financial Stability, dan Ineffective Monitoring terhadap Kecurangan Laporan Keuangan

Oom Tikaromah, Adibah Yahya, Rina Nurjanah, Meli Andriyani, Ida Yanti

3343-3353
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DOI: https://doi.org/10.33395/owner.v10i4.3872
Pengaruh Green Accounting, Enviromental Disclousure, Carbon Emissional Disclousure terhadap Kinerja Keuangan pada Perusahaan Manufaktur

Sinta Hidayatul Fatmawati, Dwi Ermayanti Susilo

2243-2254
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DOI: https://doi.org/10.33395/owner.v10i3.3380
Sustainability Reporting, Ukuran Perusahaan, Profitabilitas terhadap Harga Saham dengan Nilai Perusahaan sebagai Variabel Mediasi

Rani Eka Pratiwi, Usep Siswadi, Imas Fatimah

2255-2266
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DOI: https://doi.org/10.33395/owner.v10i3.3468
Do Sustainability Practices Drive Financial Performance? Evidence from Indonesia’s Energy Sector (2022-2024)

Lathifa Adilla Salsa, Taufeni Taufik, Riska Natariasari

2267-2281
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DOI: https://doi.org/10.33395/owner.v10i3.3388
Asimetri Transmisi Kebijakan Moneter Ganda Terhadap Nilai Tukar Rupiah: Pendekatan Nardl

Heru Setyowiyono, Lina Trisnawati, Aina Izzati Zuhria, Sarirotul 'Alim, Rokhmat Subagiyo

2282-2289
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DOI: https://doi.org/10.33395/owner.v10i3.3481
The Nexus of Independent Commissioners, CSR, and Dividend Policy on Firm Value: Profitability as a Moderating Variable

Iqbal Andri Firmansyah, Mia Ika Rahmawati

2290-2307
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DOI: https://doi.org/10.33395/owner.v10i3.3396
Peran Representasi Wanita dalam Dewan terhadap Keputusan Leverage pada Industri Maskulin di Indonesia

Caitlyn Naomi Chandra, Luky Patricia Widianingsih, Cliff Kohardinata Kohardinata

2308-2321
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DOI: https://doi.org/10.33395/owner.v10i3.3486
Profitability and Leverage on Tax Avoidance: The Moderating Role of Firm Size in Indonesian SOEs

Mariawati, Meythi, Riki Martusa, Filia Theresia Kurniawaty

2322-2335
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DOI: https://doi.org/10.33395/owner.v10i3.3400
Peran Sustainability report, Profitabilitas, Ukuran Perusahaan Pada Nilai Perusahaan: Sektor Infrastruktur, Transportasi dan Logistik

Ahmad Wahyudi, Sari Andayani

2336-2348
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DOI: https://doi.org/10.33395/owner.v10i3.3495
Pengaruh Modal Kerja, Aktivitas, Inflasi terhadap Pertumbuhan dan Laba dengan Moderasi Kebijakan Dividen Bank Buku IV

Irfan Musadat, Agung Pramayuda, Retno Widya Ningrum

2349-2369
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DOI: https://doi.org/10.33395/owner.v10i3.3410
Rasio Fundamental dan Harga Saham: Kebijakan Dividen sebagai Variabel Mediasi

Ila Nadilah, Siti Mudawanah, Pindonta Nalsal Purba

2370-2387
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DOI: https://doi.org/10.33395/owner.v10i3.3512
Digital Transformation of Mosque Finance Through ERP System Implementation

Amalina Nur Arifah, Ana Rimbasari, Nur Irsyad Musthafa

2388-2395
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DOI: https://doi.org/10.33395/owner.v10i3.3259
Fraud Prevention through Risk Management and Good Governance: The Ethics of Organizational Behavior Moderation English

Nadila Noor Azizah, Irwansyah

2396-2408
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DOI: https://doi.org/10.33395/owner.v10i3.3419
Pengaruh Pajak Cryptocurrency Terhadap Keputusan Investasi dengan Moderasi Literasi Keuangan

Nanda Wahyu Saputra, Rida Perwita Sari

2409-2422
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DOI: https://doi.org/10.33395/owner.v10i3.3539
Going Concern Matter Disclosure: Evidence from Abnormal Cash Flow, Value Creation, Litigation, and Governance

Dela Ameliasari, Nanik Sri Utaminingsih

2423-2435
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DOI: https://doi.org/10.33395/owner.v10i3.3313
Can Cash Conversion Cycle and Trade Credit Optimize Profitability?

Evi Apriliani, Wahyu Meiranto

2436-2447
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DOI: https://doi.org/10.33395/owner.v10i3.3427
Pengaruh Debt to Equity Ratio, Return on Assets, dan Current Ratio terhadap Harga Saham

Hilmi Naufal Yasir, Erwin Budianto

2448-2463
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DOI: https://doi.org/10.33395/owner.v10i3.3550
Increasing Profit-Sharing Financing by Tax Incentive Schemes Similar to Venture Capital Companies

Muhammad Rifky Santoso

2464-2479
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DOI: https://doi.org/10.33395/owner.v10i3.3331
Pengaruh Kejelasan Sasaran Anggaran, Penggunaan Siskeudes, Kompetensi SDM terhadap Akuntabilitas Pengelolaan Dana Desa Dimoderasi Komitmen Organisasi

Shanny Logo Buke, Edy Sujana, I Gusti Ayu Purnamawati

2480-2504
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DOI: https://doi.org/10.33395/owner.v10i3.3438
Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Effects on Stock Price Performance in the Indonesian Banking Sector

Abdul Salam, Tiara Dwi Aryanti

2505-1518
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DOI: https://doi.org/10.33395/owner.v10i3.3569
Determinasi Manajemen Laba: Peran Kepemilikan Manajerial, Leverage, dan Free Cash Flow

Asyira Khansa Rafifah, Wiwin Aminah

2519-2533
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DOI: https://doi.org/10.33395/owner.v10i3.3351
Pengungkapan Emisi: Peran Tata Kelola, Modal, dan Manajemen Lingkungan

Novita WeningTyas Respati, Diah Novitasari

2534-2545
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DOI: https://doi.org/10.33395/owner.v10i3.3443
Konsentrasi Aktivitas Ekonomi Berbasis UMKM dan Ketimpangan Spasial di Kota Makassar: Implikasi bagi Perencanaan Tata Ruang Inklusif

Imran Tajuddin, Andi Muhammad Fara Kessi, Muh. Haerdiansyah Syahnur

3314-3331
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DOI: https://doi.org/10.33395/owner.v10i3.3635

Artikel

Efektivitas Komisaris Independen dalam Memoderasi Pengaruh Karakteristik Direksi terhadap Manajemen Laba

Adila Pranoto Putri, Lia Uzliawati

3085-3096
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DOI: https://doi.org/10.33395/owner.v10i3.3759