Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025

Articles

• Family Firms That Care: CSR’s Hidden Path to Performance

  Sukiantono Tang, Sheila Septiany, Budi Harsono, Serly, Azan Khoh

  2911-2925

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  DOI : 10.33395/owner.v9i4.2786
  

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• Profitabilitas sebagai Mediator Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan (Studi pada Sektor Barang Konsumsi di BEI Periode 2020-2024)

  Irma Fernanda Devi, Ahmad Idris

  2926-2937

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  DOI : 10.33395/owner.v9i4.2803
  

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• Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi SDM dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan

  Aried Sumekar, Ratna Dina Marviana, Listya Devi Junaidi

  2938-2949

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  DOI : 10.33395/owner.v9i4.2779
  

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• Empirical Evidence on the Role of Local Own-Source Revenue in Strengthening Fiscal Independence of Indonesian Local Governments

  Nurhany Hasanah, Rahma Masdar, Andi Chairil Furqan, Tenripada

  2950-2963

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  DOI : 10.33395/owner.v9i4.2788
  

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• Analisis VAIC sebagai Determinan Kinerja Keuangan pada Perusahaan Perbankan di Bursa Efek Indonesia

  Salmariana Pasaribu, Jojor Lisbet Sibarani, Eli Safrida, Khanti Listya

  2964-2976

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  DOI : 10.33395/owner.v9i4.2794
  

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• The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023)

  Firmansyah Tandju, Ni Made Suwitri Parwati, Nina Yusnita Yamin, Andi Ainil Mufidah Tanra

  2977-2992

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  DOI : 10.33395/owner.v9i4.2807
  

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• Firm-Specific Determinants of Stock Prices in the Post-Pandemic Era

  Ardyan Firdausi Mustoffa, Ika Farida Ulfah, Wijianto

  2993-3011

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  DOI : 10.33395/owner.v9i4.2801
  

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• Good Corporate Governance Strategy and Firm Value: The Moderating Role of Firm Size

  Taufik Hidayat, Rina Nurjanah, Oom Tikaromah, Fauzan Gilang Ramadhan

  3012-3024

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  DOI : 10.33395/owner.v9i4.2772
  

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• Evaluasi Penerapan TER PPh 21 Pada Pemungut Pajak Berdasarkan The Four Maxim

  Alvidhea Melfianti, Yulianti Abbas

  3025-3035

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  DOI : 10.33395/owner.v9i4.2777
  

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• Overconfidence CEO dan Nilai Perusahaan: Peran Mediasi Struktur Modal dan Investasi

  Akhmad Yani, Riris Rotua Sitorus

  3036-3045

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  DOI : 10.33395/owner.v9i4.2785
  

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• Empirical Study of Social Budget And Regional Wealth In Achieving SDG 1 (No Poverty) in Indonesia

  Nur Triany Rais, Andi Chairil Furqan, Betty, Ernawaty Usman

  DOI : 10.33395/owner.v9i4.2789
  

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• Financial Literacy, Inclusion, and Competence in Driving MSME Sustainability: A Mediation–moderation Model of Financial Self-efficacy

  Aliah Pratiwi, Nafisah Nurulrahmatiah

  3046-3058

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  DOI : 10.33395/owner.v9i4.2796
  

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• Pengaruh Green Innovation dan Carbon Emission Disclosure terhadap Kinerja Keuangan dimoderasi Gender Diversity

  Mulya Rizki Putri, Rina Yuniarti, Ahmad Junaidi

  3059-3072

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  DOI : 10.33395/owner.v9i4.2802
  

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• The Meaning of Profit from the Perspective of Rice Farmers in Desa Kabalo, Kecamatan Tojo Barat, Kabupaten Tojo Una-Una

  Nur Afifa, Sugianto, Tenripada, Ernawaty Usman

  3073-3081

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  DOI : 10.33395/owner.v9i4.2813
  

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• Faktor-Faktor Penentu Akuntabilitas Kinerja Pemerintah: Dari Anggaran hingga Sistem Pelaporan

  Zanabel Nuriajan Tauda, Gregorius Jeandry, Sheila Kusumaningrum, Zainuddin Zainuddin

  3082-3100

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  DOI : 10.33395/owner.v9i4.2771
  

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• Pengaruh Literasi Keuangan dan Uang Saku Terhadap Perilaku Konsumtif Mahasiswa Politeknik Negeri Tanah Lau

  Putri Rahmayani, Radna Nurmalina, Victorinus Laoli, Rizky Aldi Setianda

  DOI : 10.33395/owner.v9i4.2775
  

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• Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance

  Srikalimah, Ahmad Idris, Taufik Akbar, Nuril Aulia Munawaroh, Miftahul Munir

  3101-3111

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  DOI : 10.33395/owner.v9i4.2719
  

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• Do Village Fund Realization, Village Head Capacity and Geographical Barriers Enhance Village Government Performance?

  Annisa Nabila Febryana, Tenripada, Ni Made Suwitri Parwati, Andi Chairil Furqan

  DOI : 10.33395/owner.v9i4.2791
  

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• Pengaruh Struktur Modal Terhadap Kinerja Keuangan Bank Komersial Konvensional di Indonesia

  Kesuma Dewi Safitri, Ickhsanto Wahyudi

  3112-3127

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  DOI : 10.33395/owner.v9i4.2773
  

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• Praktik Akuntansi Pada Upacara Adat Li Mati Li Heda Dengan Menggunakan Pendekatan Etnografi

  Jetofandri Umbu Neka Dapamoni, Ana Sopanah, Khojanah Hasan

  3128-3143

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  DOI : 10.33395/owner.v9i4.2799
  

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• Pengaruh Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi

  Venny Amanda Winanty, Eli Safrida, Jojor Lisbet Sibarani

  3144-3156

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  DOI : 10.33395/owner.v9i4.2812
  

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• Pengaruh Leverage dan Arus Kas Operasi terhadap Financial Distress dengan Moderasi Profitabilitas

  Fatimah Azzahra, Eli Safrida, Anggiat Situngkir, Ilham Hidayah Napitupulu, Putri Syuhada

  3157-3166

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  DOI : 10.33395/owner.v9i4.2814
  

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• Analisis Pengaruh Investment Opportunity Set, Profitabilitas, dan Dampaknya terhadap Dividend Payout Ratio: Studi pada Perusahaan LQ45 di Indonesia

  Muhammad Alfa Niam

  3167-3176

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  DOI : 10.33395/owner.v9i4.2790
  

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• Indenpendensi Auditor, Tekanan Anggaran Waktu Dan Kualitas Audit: Peran Moderasi Komitmen Organisasi Pada Kap Di Kepulauan Riau

  Ita Mustika, Khadijah, Benni Sumarman, Syifa Fauziah, Nishfu Nurbayanti

  3177-3188

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  DOI : 10.33395/owner.v9i4.2822
  

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• Peran Moderasi Literasi Keuangan dalam Hubungan Modal Intelektual Hijau, Keunggulan Kompetitif Hijau, dan Kinerja Keuangan UMKM

  Jayanti Mandasari, Serli Oktapiani

  3189-3205

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  DOI : 10.33395/owner.v9i4.2808
  

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• Cultural Accounting in the Ogoh-Ogoh Tradition: A Symbolic Interactionist Approach

  Kusila Meyrin Rossalia, Ana Sopanah, Syamsul Bahri

  3206-3216

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  DOI : 10.33395/owner.v9i4.2804
  

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• Pengaruh Perencanaan, Transparansi dan Akuntabilitas Pengelolaan Dana Desa Terhadap Potensi Pencapaian Tujuan SDGs Desa (Studi Kasus di Desa Naiola Timur)

  Maria Yunita Kosat, Fransiskus Marlon Reu , Agnes Kidi Beda Mudamakin

  3217-3231

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  DOI : 10.33395/owner.v9i4.2809
  

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• The Influence of Corruption Control, Financial Reporting Quality, and Local Own-Source Revenue on Achieving SDG 1

  Mimin Alga Firdiansyah, Andi Chairil Furqan, Femilia Zahra, Muhammad Ikbal Abdullah

  3232-3245

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  DOI : 10.33395/owner.v9i4.2800
  

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