Vol. 9 No. 2 (2025): Artikel Riset April 2025

DOI: https://doi.org/10.33395/owner.v9i2

Published: 2025-04-04

Articles

Pengaruh Kinerja Keuangan terhadap Tax avoidance dengan Earning management sebagai Intervening

Tetty sulestiyo Rini, Indira Januarti

655-665
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DOI: https://doi.org/10.33395/owner.v9i2.2622
Pengaruh GCG dan CSR dalam Meningkatkan Kinerja Keuangan Bank di BEI

Anhar Firdaus, Mariana, Diana, Julia Alfianti, Ryanda Saputra, Alya Maula Aztari
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DOI: https://doi.org/10.33395/owner.v9i2.2672
Di Balik Greenwashing: Kebenaran Tentang Keputusan Investasi

Dwi Asih Meilani, Siti Mutmainah

678-689
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DOI: https://doi.org/10.33395/owner.v9i2.2626
Peran Akuntansi Forensik dan Audit Investigasi dalam Mengungkap Fraud dengan Whistleblowing sebagai Variabel Intervening Studi Kasus Siklus Inventori di PT Vale Indonesia, Sulawesi Selatan

Muhammad Su'un, Muhammad Abduh

690-702
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DOI: https://doi.org/10.33395/owner.v9i2.2631
Corporate Governance and Fraud: A Systematic Review

Adelia Ayu Apristiana, Dwi Cahyo Utomo

703-725
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DOI: https://doi.org/10.33395/owner.v9i2.2643
Kinerja Pengelolaan Dana Desa: Dampak Partisipasi, Evaluasi Anggaran, dan Kejelasan Tujuan

Anastasia Wea, Sari Rahmadhani

726-737
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DOI: https://doi.org/10.33395/owner.v9i2.2648
Bid Ask Spread, Market Value, Variance Return Terhadap Holding Period (Faktor Determinan Periode Menahan Saham)

Rina Nurjanah, Eka Avianti Ayuningtyas, Sunita Dasman, Putri Nur Amalia

738-748
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DOI: https://doi.org/10.33395/owner.v9i2.2502
Pengaruh Profitabilitas, Kebijakan Utang dan Solvabilitas terhadap Nilai Perusahaan : Corporate Governance sebagai Variabel Pemoderasi

Siska Febriyanti, Akhmad Riduwan, Nur Handayani

749-762
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DOI: https://doi.org/10.33395/owner.v9i2.2651
Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia

Rika Henda Safitri, Relasari, Tomi Aslagar , Umi Kalsum, Rosihan Arief HS

749-764
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DOI: https://doi.org/10.33395/owner.v9i2.2544
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Berkelanjutan Perusahaan di Bursa Efek Indonesia Tahun 2022

Andri Yuniansyah Prihandono, Yudhi Herliansyah

765-778
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DOI: https://doi.org/10.33395/owner.v9i2.2665
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Mediasi

ChandraÃ‚Â Dwi Setyawan, Imam Ghozali

779-788
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DOI: https://doi.org/10.33395/owner.v9i2.2655
Urgensi Penerapan Carbon Tax Sebagai Upaya Mitigasi Perubahan Iklim Untuk Meningkatkan Sustainable Economic Growth

Rina Sulistyowati, Tri Winarsih, Mistri Ani, Rachmad Bayu Kurniawan

789-799
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DOI: https://doi.org/10.33395/owner.v9i2.2564
Analisis Good Corporate Governance terhadap Penghindaran Pajak (Tax Avoidance)

Hermaya Ompusunggu, Afdal, Maya Richmayati

800-808
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DOI: https://doi.org/10.33395/owner.v9i2.2666
The Essence of Trancendent Accountability Based on Tri Hita Karana in Desa Adat Penglipuran

I Made Putra Arya Wibawa, Bonnie Soeherman

809-920
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DOI: https://doi.org/10.33395/owner.v9i2.2613
Faktor-faktor yang mempengaruhi perilaku disfungsional audit pada auditor: Systematic Literature Review

Fitria Heny Widyastuti , Yulia Saftiana, Yusnaini, Hasni Yusrianti

921-935
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DOI: https://doi.org/10.33395/owner.v9i2.2620
Kinerja Lingkungan, Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Pertambangan

Neks Triani; Sabarudin, sasmita Nabila Syahrir, Elpa Parinding, Riad Afrillah

936-945
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DOI: https://doi.org/10.33395/owner.v9i2.2649
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan ESG Performance sebagai Variabel Moderasi

Carolina Dewi Ning Tyas, Andri Prastiwi

946-954
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DOI: https://doi.org/10.33395/owner.v9i2.2624
Analisis Bibliometrik: Tren Penelitian Sustainability Accounting pada Database Scopus (2015-2024)

Reyhan Dzikriansyah Sunarno, Sri Ningsih

955-964
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DOI: https://doi.org/10.33395/owner.v9i2.2628
Optimalisasi Kinerja Inovasi: Mengungkap Pengaruh Intellectual Capital Terhadap Nilai Perusahaan

Imelda Dea Savila, Anis Chariri

965-976
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DOI: https://doi.org/10.33395/owner.v9i2.2632
Strengthening Governance for Sustainability : The Role of ESG Committees in Enhancing Corporate Sustainability Performance in Indonesia

Meifaza Ainur Rosyidah, Sri Ningsih

977-993
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DOI: https://doi.org/10.33395/owner.v9i2.2644
Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan terhadap Penghindaran Pajak

Vianty Adella Santo, , Martha Angelina Manalu, Floretta Angeline

994-1004
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DOI: https://doi.org/10.33395/owner.v9i2.2652
Pengaruh Tax Planning, Tax Avoidance dan Leverage Terhadap Firm Value

Daniel Artha Wahyuda, Mira Falatifah, Lady Karlinah

1005-1019
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DOI: https://doi.org/10.33395/owner.v9i2.2558
Economic Expertise In Leadership : How CEO Economic Certifications Drive Corporate EES Performance

Rosyadatul Ulufiyah , Iman Harymawan

1020-1032
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DOI: https://doi.org/10.33395/owner.v9i2.2663
Peran Pengungkapan ESG dalam Meningkatkan Nilai Perusahaan dan Kinerja Keuangan di Sektor Perhotelan Indonesia: Moderasi Ukuran dan Usia Perusahaan

Jovan Febriantoko, Kartika Rachma Sari, Rosy Armaini

1033-1048
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DOI: https://doi.org/10.33395/owner.v9i2.2580
Relevansi Penerapan ESG Bagi Perusahaan : Systematic Literature Review

Ni Made Ayu Dwijayanti, Robith Hudaya, Tiara Kusuma Dewi, Luh Putu Lusi Setyandarini Surya

1049-1058
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DOI: https://doi.org/10.33395/owner.v9i2.2618
Kinerja Lingkungan dan Biaya Lingkungan: Faktor Penentu Nilai Perusahaan di Era Keberlanjutan

Rahma Ayu Pertiwi, Indira Januarti

1059-1070
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DOI: https://doi.org/10.33395/owner.v9i2.2668
The Pengaruh Profitabilitas, Free Cash Flow dan Leverage Terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi

Fanny Pricillia, Estralita Trisnawati, Verawati

1071-1082
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DOI: https://doi.org/10.33395/owner.v9i2.2605
Sustainability Reporting and Earnings Management: Systematic Literature Review

Danti Sagita, Intan Meutia, Hasni Yusrianti

1083-1097
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DOI: https://doi.org/10.33395/owner.v9i2.2615
Enhancing Trust, Internal Control, and Accountability: Budget Goals Commitment as a Mediator

Rudiyanto, Zakiyya Tunnufus, Ela Widasari

1098-1110
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DOI: https://doi.org/10.33395/owner.v9i2.2625
Integrasi Pendidikan Akuntansi CSR dalam Kurikulum Perguruan Tinggi: Analisis Dampak Pada Mahasiswa

Tenriwaru, Serlin Serang

1111-1122
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DOI: https://doi.org/10.33395/owner.v9i2.2629
Pengaruh Pengelolaan Modal Kerja Terhadap Kinerja Perusahaan Jasa Konstruksi PT Waskita Karya (Persero) Tbk

Rudy H. S. Pardede , Hermanto Siregar , Trias Andati

1123-1134
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DOI: https://doi.org/10.33395/owner.v9i2.2640
Determinan Pengungkapan Emisi Karbon: Sebuah Studi di Sektor Energi

Desiana, Ulfa Luthfia Nanda, Iwan Hermansyah

1135-1144
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DOI: https://doi.org/10.33395/owner.v9i2.2493
Carbon Emissions as a Moderator of Board Characteristics and Cost of Debt

Sillvyana Budiarto, Tan Ming Kuang

1145-1158
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DOI: https://doi.org/10.33395/owner.v9i2.2650
Factors Affecting Transfer Pricing

Umi Kalsum, Rika Henda Safitri, Mukhtaruddin, Riska Novelia

1159-1174
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DOI: https://doi.org/10.33395/owner.v9i2.2653
Carbon Emission Disclosure, Corporate Social Responsibility, Green Accounting : Firm Value Moderated by Profitability

Alya Diajeng Pangestu, Nawirah

1175-1182
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DOI: https://doi.org/10.33395/owner.v9i2.2559
The Impact of Financial Literacy, Technological Progress, Income, and Lifestyle on Investment Interest: The Role of Gender as a Moderator Variable

Erny Luxy D Purba, Roza, Kornelius

1183-1200
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DOI: https://doi.org/10.33395/owner.v9i2.2595
Pengaruh Corporate Social Responsibility, Profitabilitas, Beban Pajak Tangguhan Terhadap Manajemen Laba

Dwi Ermayanti Susilo, Ina Nikmatul Chasanah, Imam Hasan

1201-1211
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DOI: https://doi.org/10.33395/owner.v9i2.2607
The Effect of Corporate Social Responsibility, Profitability, Activity Ratio, Solvency Ratio, and Liquidity Ratio on Corporate Value (Case Study on Mining Companies Listed on the IDX for the 2014-2018 Period)

Mustari

1212-1228
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DOI: https://doi.org/10.33395/owner.v9i1.2534
Mendeteksi Indikasi Manipulasi Laporan Keuangan Menggunakan Model Altman dan Beneish

Maulida Salmi Utie, Siti Nurwahyuningsih Harahap

1229-1237
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DOI: https://doi.org/10.33395/owner.v9i2.2674
Dampak Pengetahuan, Kesadaran, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan di Medan

Hantono, Selvia Fransiska Wijaya

1238-1250
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DOI: https://doi.org/10.33395/owner.v9i2.2676
Pengembangan Teknologi Keberlanjutan Berbasis E-Governance dengan Kecerdasan Buatan Terhadap Kepuasan Masyarakat Terhadap Pemerintah

Hurian Kamela

1251-1268
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DOI: https://doi.org/10.33395/owner.v9i2.2601
Business Intelligence Systems and Their Impact on Organizational Decision-Making and Performance Outcomes: Literature Review

Adek Wahyu Nugroho, Anak Agung Gde Satia Utama

1269-1284
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DOI: https://doi.org/10.33395/owner.v9i2.2646
Pengaruh Pelaksanaan Risk Based Internal Audit Terhadap Pencegahan Fraud

Susi Astuti, Agustina Riyanti

1284-1294
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DOI: https://doi.org/10.33395/owner.v9i2.2621
Event Study: Capital Market Reaction Before and After the Announcement of Presidential and Vice Presidential Candidates 2024

Sasi Kirana Hayumurti, Khomsiyah

1295-1303
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DOI: https://doi.org/10.33395/owner.v9i2.2675
Mampukah Ukuran Perusahan Memoderasi Hubungan Profitabilitas Dan Leverage Terhadap Penghindaran Pajak

Barry Truman Agustadana, Khomsiyah

1331-1339
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DOI: https://doi.org/10.33395/owner.v9i2.2508
Systematic Literature Review : Dampak Tax Incentives terhadap Inovasi dan Pertumbuhan Ekonomi

Lady Karlinah, Liem Yan Sugondo, Mira Falatifah, Daniel Artha Wahyuda

1318-1330
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DOI: https://doi.org/10.33395/owner.v9i2.2678
Pengaruh Profitabilitas, Firm Size dan Sales Growth terhadap Tax Avoidance

Vallerie Redyna Putri, Mira Falatifah, Lady Karlinah

1334-1356
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DOI: https://doi.org/10.33395/owner.v9i2.2679
Pengaruh ESG terhadap Cost of Capital selama Pandemi Covid-19 dengan Kinerja Keuangan sebagai Variabel Moderasi (Studi pada Perusahaan SRI-KEHATI Tahun 2020-2023)

Arma Karisma Arditiyan, Agus Purwanto

1304-1317
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DOI: https://doi.org/10.33395/owner.v9i2.2670
Pengaruh Moral Reasoning, Budaya Collectivisme, dan Ethical Environment terhadap Tindakan Whistleblowing

Mahwiyah, Fidiana Fidiana, Wahidahwati Wahidahwati

1357-1368
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DOI: https://doi.org/10.33395/owner.v9i2.2660
Pengaruh Financial Distress, Cash Holdings, dan Profitabilitas Terhadap Manajemen Laba dengan Syaria Supervisory Board sebagai Variabel Moderasi

Ajeng Suci Mawa Rindani, Zulfikar

1369-1382
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DOI: https://doi.org/10.33395/owner.v9i2.2680
Pita Cukai Digital: Systematic Literature Review, Potensi Dan Tantangan Dalam Pemberantasan Rokok Ilegal Di Indonesia

Yasmina Aziza Astri, Muhammad Yopan

1383-1406
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DOI: https://doi.org/10.33395/owner.v9i2.2682
Impact of Fiscal Transfers and Local Revenue Accountability on Community Welfare in Indonesia

Muhammad Herdyan Summana Isman, Roy Valiant Salomo, Muhammad Rafi Bakri

1407-1416
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DOI: https://doi.org/10.33395/owner.v9i2.2684
Unveiling the Drivers of Enterprise Risk Management Disclosure: The Influence of Firm Complexity, BoD, and CRO

Nova Rachmania, Dewi Pangestuti

1417-1429
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DOI: https://doi.org/10.33395/owner.v9i2.2690
Persepsi Auditor Indonesia: Artificial Intelligence dan Dampaknya yang Mengubah Kualitas Audit

Hotma Glorya Ika Sari, Daniel Artha Wahyuda

1430-1442
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DOI: https://doi.org/10.33395/owner.v9i2.2689
Determinan Minat Berwirausaha Mahasiswa

Lala Latifa Annisa Aprilia, Nurabiah

1443-1457
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DOI: https://doi.org/10.33395/owner.v9i2.2697
The Moderating Role of Tax Planning in the Relationship Between Current Tax Expenses, Deferred Tax Assets, and Earnings Management

Adibah Yahya, Nabila Stefany Faleri, Rina Nurjanah, Aoliyah Firasati

1458-1470
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DOI: https://doi.org/10.33395/owner.v9i2.2709
Pengaruh Agresivitas Pajak, Komite Audit dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure: Dimoderasi oleh Profitabilitas

Djenni Sasmita, Helny, Anita Ade Rahma

1471-1479
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DOI: https://doi.org/10.33395/owner.v9i2.2691
Pengaruh Kualitas Audit dan Asimetri Informasi terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi

Tri Noor Hidayah, Putri Awalina, Fitria Magdalena Suprapto

1480-1492
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DOI: https://doi.org/10.33395/owner.v9i2.2699
Reaksi Pasar pada Ketidaknormalan Pertumbuhan Persediaan

Davyn Muhammad Farrell, Zahroh Naimah

1493-1507
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DOI: https://doi.org/10.33395/owner.v9i2.2694
Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Minat Belanja Mahasiswa: Kepercayaan Sebagai Variabel Mediasi

Selfianti, Muryani Arsal, Ismail Badollahi

1508-1518
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DOI: https://doi.org/10.33395/owner.v9i2.2708
Pengaruh Asia Sustainability Reporting Rating dan ASEAN Corporate Governance Scorecard Terhadap Firm Value

Bella Rahmadhani Anggita Putri, Dwi Jayanti

1519-1529
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DOI: https://doi.org/10.33395/owner.v9i2.2718
Institutional Ownership and Social Responsibility Disclosure: Evidence from Mining and Energy Companies

Gea Ovelliany Tiaspupa, Barnabas Tridig Silaban

1530-1537
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DOI: https://doi.org/10.33395/owner.v9i2.2720
Board Governance and Debt Cost: Evidence from technology companies listed on the Indonesian capital market

Natasha Cindy Widarmawan, Bram Hadianto

1538-1547
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DOI: https://doi.org/10.33395/owner.v9i2.2721
Fraud Pentagon Theory dan Deteksi Kecurangan Laporan Keuangan: Pendekatan Beneish M-Score pada Sektor Perdagangan

Fatimah Azzahra F. Tamaela, Irfan Zamzam, Asrudin Hormati, Zainuddin

1548-1564
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DOI: https://doi.org/10.33395/owner.v9i2.2711
Pengaruh Transfer Pricing, Profitabilitas, dan Leverage Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Coal Production Yang Terdaftar Di BEI 2019-2023)

Fadilah Amal Ramadhan, Dyah Purnamasari

1548-1568
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DOI: https://doi.org/10.33395/owner.v9i2.2716
Peran Profitability sebagai Moderasi: Sales Growth, Transfer Pricing, Capital Intensity dan Tax Avoidance

Maya Novitasari, Srikalimah, Munari

1569-1581
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DOI: https://doi.org/10.33395/owner.v9i2.2712
Investasi Saham Oleh Gen Z: Cerdas Finansial di Era Digital

Tiffany Candra, Andrew Darren, Maria Lusiana Kirani Adi Ningrat, Tan Ming Kuang
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DOI: https://doi.org/10.33395/owner.v9i2.2723