Vol. 8 No. 4 (2024): Artikel Research Oktober 2024

Articles

• Evaluasi Strategi Fraud Prevention Dengan Menggunakan COSO Fraud Risk Management

  Harto Damedo Sidabutar, Lufti Julian

  3130-3140

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2425

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• Analysis Tax Regulation MoF 79/2023: Assessing Legal Certainty & Justice in Regulation and Practice

  Agus Puji Priyono, Farhatun Nisa

  3141-3148

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2310

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• Apakah Narsisme dan Love of money Memicu Kecurangan Laporan Keuangan?

  Tan Ming Kuang, Andre Agustinus, Andreas Cahyadi, Misma Adhytia Purwati

  4149-4159

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2285

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• Transformasi Financial Behavior Mahasiswa Medan:Peran Financial Literacy, Financial Attitude dan Financial Socialization Agents

  Sugianta Ovinus Ginting, Naca Perangin-angin, Litka Tiadoraria Br. Ginting , Mbayak Ginting

  4160-4173

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2383

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• Political Connection, Public Ownership, Pengungkapan CSR: Peran Moderasi Ukuran Perusahaan

  Mochamad Yahdi Khairin, Amrie Firmansyah

  4174-4185

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  DOI: https://doi.org/10.33395/owner.v8i4.2300

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• Faktor Determinan Return on Asset pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia

  Khairul Anwar Pulungan, Muhammad Irsan, Salman Farisi

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2411

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• Determinan Kualitas Audit Berdasarkan Perspektif Keperilakuan

  Ratna Novita Sari, Indira Januarti

  4202-4211

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2311

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• Dampak Keberagaman Gender Dewan Direksi dan Inovasi Lingkungan terhadap Biaya Utang di Indonesia

  Nugraha Calvin Marchellino Aditia, Tan Ming Kuang

  4212-4220

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2429

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• Pengaruh Perencanaan Pajak, Cash Holding, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba

  Brenda Christella, Vianty Adella Santo

  4221-4231

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2436

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• Apakah Inklusi Keuangan dan Kematangan Digital Mengoptimalkan Pengambilan Risiko Bank?

  Agung Kurniawan, Servatia Mayang Setyowati, Noor Shazreen Mortadza

  4232-4243

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2458

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• Analysis Of Accounting Information Usage On MSME’s In Central Maluku

  Fanny M Anakotta, Hempry Putuhena

  4244-4250

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2357

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• Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor

  Anggono, Sauh Hwee Teng, Siti Aisyah Nasution, Ari Irawan, Tarwiyah

  4251-4261

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2470

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• Analysis of Home-based Business Development Using a Green Business Approach to Increase Family Income

  Miftahul Munir, Srikalimah

  4262-4269

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2479

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• The Influence of Corporate Governance, Leverage, and Profitability on Company Value

  Dinar Larasati, Rilla Gantino

  4263-4277

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  DOI: https://doi.org/10.33395/owner.v8i4.2255

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• Does Big Data Analytics Implementation Have a Mediating Role in The Examination of Public Sector Audit Quality?

  Taufik Nasrudin , Amrie Firmansyah

  4278-4294

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  DOI: https://doi.org/10.33395/owner.v8i4.2374

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• Model Usaha Pembibitan Durian Bersertifikat Untuk Mendukung Pengembangan Buah Lokal Berkelanjutan Di Sumatera Utara

  Fitriyenti, Tri Martial, Zulheri Noer

  4295-4305

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2483

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• Pengaruh Investment Opportunity Set dan Profitability terhadap Earnings Quality

  Gading Tio Yuniar, Sari Andayani

  4306-4315

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  DOI: https://doi.org/10.33395/owner.v8i4.2378

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• Analisis Kepuasan Pengguna Layanan Tax Center Politeknik Negeri Jember

  R. Alamsyah Sutantio, Oryza Ardhiarisca, Rahma Rina Wijayanti, Avisenna Harkat, Nur Azizah Wandinia Ghozali, Diki Ardiansyah, Arti Febriani Pratiwi

  4316-4326

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2501

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• Determinants of Intellectual Capital on Financial and Market Performance: The Moderating Role of Board Function

  Daniel Ranbon Bungaran Marbun , Maria Ulpah

  4327-4340

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2387

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• Pengaruh Fraud Pentagon Theory Dalam Mendeteksi Fraudulent Financial Reporting Dengan F-Score Model

  Dyah Sitoresmi, Iwan Fakhruddin, Azmi Fitriati, Edi Joko Setyadi

  4341-4352

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  DOI: https://doi.org/10.33395/owner.v8i4.2294

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• Systematic Literature Review: Menilik Multi Aspek Implementasi Desentralisasi Fiskal Pemerintah Daerah

  Zulkarnaini , Islahuddin, Syukriy Abdullah, Afra Fahira

  4353-4368

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2412

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• Mediasi Determinan Integritas Laporan Keuangan Dengan Manajemen Laba

  Patmawati, Relasari Sari, Meita Rahmawati

  4369-4381

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2319

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• Faktor - Faktor Yang Mempengaruhi Performa Saham Pada Industri Pertambangan di Indonesia

  Billy Adriyadi Haki, Amelia Setiawan, Hamfri Djajadikerta

  4382-4393

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  DOI: https://doi.org/10.33395/owner.v8i4.2431

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• Agency Cost, Ukuran Perusahaan, dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Transparansi Informasi sebagai Variabel Moderasi

  Fanny Fadlillah, Eny Maryanti

  4394-4408

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2337

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• Company Growth and Profitability in Corporate Value with Environmental Disclosure as a Moderation in Oil, Gas and Coal Companies

  Ika Swasti Putri, Bambang Sutopo

  4409-4417

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  DOI: https://doi.org/10.33395/owner.v8i4.2345

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• Etika Kebajikan Aristoteles dan Pendidikan Akuntansi dalam Menyusun Laporan Keuangan Perusahaan : Literature Review

  Yoanelita Maria Hopong, Erina Sudaryati

  4418-4425

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2453

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• Maximizing Revenue : an in-depth Analysis of Tobacco Excise, Ethyl Alcohol Excise, and Excise Revenue

  Lenny

  4426-4435

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  DOI: https://doi.org/10.33395/owner.v8i4.2349

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• Deteksi Fraudulent Financial Statement melalui Dechow F-Score dengan Pemoderasi Firm Size

  Citra Mentari, Eni Indriani

  4436-4448

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2361

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• Pengungkapan carbon emission dan Kinerja Perusahaan: A Bibliometric Review

  Reski Putra Utama, Rahmat Setiawan

  4449-4464

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2471

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• Pengaruh Penghindaran Pajak dan Risiko Pajak terhadap Nilai Perusahaan Sektor Infrastruktur yang terdaftar di BEI

  Vianty Adella Santo, Theresia Anggun Sari

  4465-4474

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2213

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• Pengaruh Akuntabilitas, Time Pressure Dan Pemahaman Sistem Informasi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening

  Riska Silvia, Zulia Hanum

  4475-4489

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  DOI: https://doi.org/10.33395/owner.v8i4.2372

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• Hubungan Capital Intensity Ratio, Firm Size, Digital Transformation terhadap Tax Avoidance dengan CSR sebagai Moderasi

  Lady Karlinah, Yoan Yohana Tallane, Vallerie Redyna Putri

  4490-4506

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2481

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• Profit Growth: Redefining Success with an Advanced ROA Model

  Agus Arwani, Muhamad Masrur , Rifqi Muhammad

  4507-4523

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  DOI: https://doi.org/10.33395/owner.v8i4.2489

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• Pengaruh Struktur Modal, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan yang Dimoderasi Ukuran Perusahaan.

  Arliza Amelia, Abdul Kadir, Saifhul Anuar Syahdan, Soelistijono Boedi

  4524-4534

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2279

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• Mediasi Determinan Keberlanjutan Usaha Dengan Kinerja Pada Pelaku UMKM di Kota Bima

  Aliah Pratiwi, Nafisah Nurulrahmatiah

  4535-4548

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2509

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• Profitabilitas, Ukuran Perusahaan, Kinerja Lingkungan, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

  Reza Henning Wijaya, R. Ait Novatiani

  4549-4560

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2288

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• Audit Report Lag With the Public Accounting Firm’s Reputation as Moderation

  Yulia Saftiana, Rika Henda Safitri, Sulastri, Azwardi, Vina Anggelena

  4562-4571

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2295

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• Tax Planning through Thin Capitalization in Multinational Corporations in Indonesia

  Gayatri Indah Puspitorini, Alfa Alfa Rahmiati

  4572-4581

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2322

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• Dampak E-Tax System dan Konsultan Pajak Terhadap Kepatuhan dengan Kepuasan Wajib Pajak Sebagai Variabel Intervening

  Yohanes Kribiyantara, Justita Dura, Mohammad Bukhori

  4582-4595

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2435

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• Mendalami Kesiapan UMKM dan Relevansi SAK EMKM Di Era Industri 4.0

  Ni Made Ayu Dwijayanti, I Wayan Karmana , Ketut Sinta Trisnadewi

  4596-4601

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2442

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• Analisis Pengelolaan Kas pada UMKM

  Fitri Amaliyah, Arifia Yasmin, Hetika

  4602-4610

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  DOI: https://doi.org/10.33395/owner.v8i4.2454

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• Pengaruh Siskeudes, Kompetensi SDM Dan Transparansi Terhadap Kualitas Laporan Keuangan Dengan Pengendalian Internal Sebagai Variabel Intervening

  Aldi Sujadin Papra , Biana Adha Inapty

  4611-4627

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2469

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• Analisis Minat Berinvestasi Generasi Z (Net Generation) UIN Suska Riau Pada Pasar Modal Dari Perspektif: Literasi Keuangan, Motivasi Investasi Dan Teknologi Informasi

  Aras Aira, Riri Fauzana, Nasrullah Djamil

  4628-4636

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v9i1.2473

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• Analisis Faktor yang Mempengaruhi Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Sektor Pertambangan

  Christina, Lucyana Lo, Danica Julis, Syafira Ulya Firza, Eni Duwita Sigalingging

  4637-4649

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2230

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• Influence of Human Resource Quality and Management Commitment on the Quality of Accounting Information

  Evi Octavia, R. Ait Novatiani, Rima Rachmawati

  4650-4658

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2263

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• Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies

  Sartika Wulandari, Rachmawati Meita Oktaviani, Jaeni

  4659-4670

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2496

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• Optimalisasi Penerimaan Pajak Melalui Kegiatan Pengawasan Kepatuhan di KPP Pratama Jakarta Grogol Petamburan

  Tri Sugiarto, Dwi Martani

  4671-4681

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2382

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• Strategi Peningkatan Kepatuhan Pajak Melalui Pelatihan Brevet Pajak: Peran Motivasi dan Literasi Akuntansi

  Andreas Ronald Setianan, Andika, Wika Harisa Putri, Puji Lestari

  4682-4693

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2364

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• Implementation of ISAK 35: How Hospitals in West Sumatera Present Their Financial Statements?

  Sri Dewi Edmawati, Sanda Patrisia Komalasari

  4694-4702

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2287

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• Meningkatkan Kepatuhan Pajak di Kalangan UMKM: Studi Pada Pemilik Usaha Mikro Kecil dan Menengah di Kabupaten Polewali Mandar

  Arifin

  4703-4716

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2354

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• Peran Moderasi Tata Kelola Perusahaan Pada Pengaruh Kompensasi CEO Terhadap Audit Fees

  Ariel Zielma, Heru Tjaraka

  4717-4728

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2342

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• Driving Factors Behind the Issuance and Use of Islamic Credit Cards in Indonesia: The Role of Consumerism

  Nurdin I Muhammad, Yetty, Abi Suar, Zainuddin

  4729-4788

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2409

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• Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Green Banking, Likuiditas, Rentabilitas, dan Aktivitas Perusahaan Pada Perusahaan Sektor Perbankan yang Terdaftar di BEI

  Thomas Sumarsan Goh, Elidawati, Syawaluddin, Cynthia

  4745-4756

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2339

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• Moderasi Leverage dan Profitability Terhadap Dampak Corporate Social Responsibility (CSR) pada Nilai Perusahaan

  Yudhi Prasetiyo

  4757-4766

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2494

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• Pengungkapan Aset Biologis, Ekonomi Global dan Hilirisasi Dapatkah Dewan Mendorong Pertumbuhan Berkelanjutan di Industri Agrikultur

  Iwan Suhardjo, Meiliana Suparman, Jackie Rosana, Krisnawati Yeni Pangestu, Padli Rahman

  4767-4779

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2269

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• Pengaruh CEO Tenure terhadap Audit Fee

  Jauharotul Faridah, Devi Sulistyo Kalanjati

  4780-4797

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2346

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• Kebijakan Pengelolaan Keuangan Dan Akuntabilitas Pelaporan Dalam Upaya Penyusunan Laporan Keuangan BUMDes Sesuai SAK ETAP

  Endah Sulistyowati, Agung Kristiawan, Lydia Setyawardani , Mega Arisia Dewi, Ratna Nugraheni

  4798-4807

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2399

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• Apakah Ukuran Perusahaan, Kompleksitas Perusahaan, Leverage, Profabilitas dan Komite Audit Mempengaruhi Biaya Audit?

  Muhamad Rifay Rifaldi

  4808-4828

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2440

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• Strategi Penerapan dan Implementasi Pembiayaan Murabahah di UPK Eks-PNPM Kabupaten Pidie

  Rahmad, Nazaruddin A Wahid, Muhammad Yasir Yusuf

  4829-4838

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2410

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• Effectiveness and Efficiency of the E-Filing System in Enhancing Taxpayer Compliance

  Darwis Lannai

  4838-4849

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2507

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• Pengaruh Elemen Fraud Hexagon Terhadap Kecurangan Laporan Keuangan

  Farida Maharani, Napisah

  4850-4864

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2482

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• Pengaruh Pemahaman Good Governance, Profesionalisme Terhadap Kinerja Auditor Dengan Time Pressure Sebagai Variabel Intervening

  Nadia Nasution, Zulia Hanum

  4865-4876

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2373

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• Peran Moderasi Kualitas Laporan Keuangan dalam Hubungan Kinerja Keuangan Daerah dan Belanja Modal

  Yuliana Eka Purwati, Amrie Firmansyah

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2389

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• Evaluasi Implementasi Program Pengungkapan Sukarela (PPS) pada KPP Pratama Jakarta Tambora

  Indah Yuliana Putri, Arifin Rosid

  4889-4899

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2377

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• Efektivitas Undang-undang Pajak Daerah dan Retribusi Daerah dalam Peningkatan Penerimaan Pajak Daerah Kabupaten / Kota di Wilayah Sumatra

  Maryono, Bambang Sutedjo, Batara Daniel Bagana

  4900-4910

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2336

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• Peran Inflasi dalam Memoderasi Pengaruh Rasio Keuangan terhadap Harga Saham

  Lila Alwyah, Arfatun

  4911-1924

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2371

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• Pengaruh Literasi Keuangan, Efek Teman Sebaya, dan Sumber Informasi terhadap Perilaku Siswa dalam Penggunaan Aplikasi Fintech

  Alamsjah, Zalkha Soraya, Siti Aisyah, Friska Dwiyanti, Annisa Sultan

  4925-4934

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2513

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• Keberagaman Gender Dewan Direksi Terhadap Kinerja Organisasi

  Tri Sangga Prestiani, Muhammad Irsyad Elfin Mujtaba, Rieswandha Dio Primasatya, Like Lorensa

  4935-4947

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2257

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• Pengaruh Biaya Operasional dan Penjualan terhadap Laba Bersih pada PT Aneka Tambang (Persero) Tbk. Periode 2019—2023

  Metha Agnes Budiari, Reza Kurniawan, Endang Susilawati

  4948-4954

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2464

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• Analisis Hubungan Kepatuhan Laporan Keberlanjutan Terhadap Peraturan OJK Dengan Kinerja Perusahaan

  Aida Wijaya, Robertus Ary Novianto

  4955-4865

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2348

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• Pengaruh Economic Performance, Environmental Performance dan Good Corporate Governance Terhadap Nilai Perusahaan (Tobins’Q)

  Indriana Tri Utari, Khomsiyah

  4866-4877

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2304

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• Analysis of Intellectual Capital Research Trends: A Comprehensive Review of the Last Decade's Academic Literature

  Rima Rachmawati, Radhi Abdul Halim, Andry Arifian, Kenneth Cosa, Janine Abu

  4878-4886

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2499

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• Faktor yang Berdampak kepada Harga Saham saat Pemulihan Ekonomi Nasional Covid-19

  Muhamad Labbaik, Muhammad Irsyad Elfin Mujtaba, Rieswandha Dio Primasatya, Like Lorensa

  4887-4899

  • DOWNLOAD PDF

  DOI: https://doi.org/10.33395/owner.v8i4.2293

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