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

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

Published: 2026-07-01

Articles

Evaluasi Tax Holiday pada Penyerapan Tenaga Kerja Industri Pionir

Muhammad Ihsan Saifullah, Minerva Muhibbana, Danandjaja Rosewika Toriq Budihardja
DOI: https://doi.org/10.33395/owner.v10i3.3369
Pengaruh perubahan aturan pada hubungan Akrual Diskresioner Positif dan Negatif Terhadap Penundaan Pelaporan Keuangan Perbankan

Desri Yanto, Media Kusumawardani
DOI: https://doi.org/10.33395/owner.v10i3.3465
Pengaruh Green Accounting, Enviromental Disclousure, Carbon Emissional Disclousure terhadap Kinerja Keuangan pada Perusahaan Manufaktur

Sinta Hidayatul Fatmawati, Dwi Ermayanti Susilo
DOI: https://doi.org/10.33395/owner.v10i3.3380
Pengaruh Digital Banking dan Fintech Payment terhadap Kinerja Keuangan Bank BUMN dan Bank Non-BUMN

Ananda Sulistia, Nurabiah
DOI: https://doi.org/10.33395/owner.v10i3.3476
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
DOI: https://doi.org/10.33395/owner.v10i3.3390
Perilaku Pengelolaan Keuangan Mahasiswa Kost UMS: Peran Mental Accounting, Self-Control dan Moderasi Literasi Keuangan

Musthofa Sidiq, Sabar Narimo
DOI: https://doi.org/10.33395/owner.v10i3.3485
Determinants of Taxpayer Compliance: The Moderating Role of Digital Literacy

Dianita Nur Lailiyah, Mia Ika Rahmawati
DOI: https://doi.org/10.33395/owner.v10i3.3397
Pengaruh Environmental Social and Governance (ESG) Disclosure dan Sustainability Committe Terhadap Nilai Perusahaan

Fajar Sholachuddin, Sari Andayani
DOI: https://doi.org/10.33395/owner.v10i3.3494
Internal Control Systems And Village Fund Fraud Prevention: Does Community Participation Matter?

Abellinda Preacyllia, RR Karlina Aprilia Kusumadewi
DOI: https://doi.org/10.33395/owner.v10i3.3402
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 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
Digital Transformation of Mosque Finance Through ERP System Implementation

Amalina Nur Arifah, Ana Rimbasari, Nur Irsyad Musthafa
DOI: https://doi.org/10.33395/owner.v10i3.3259
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
Going Concern Matter Disclosure: Evidence from Abnormal Cash Flow, Value Creation, Litigation, and Governance

Dela Ameliasari, Nanik Sri Utaminingsih
DOI: https://doi.org/10.33395/owner.v10i3.3313
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
Increasing Profit-Sharing Financing by Tax Incentive Schemes Similar to Venture Capital Companies

Muhammad Rifky Santoso
DOI: https://doi.org/10.33395/owner.v10i3.3331
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
Determinasi Manajemen Laba: Peran Kepemilikan Manajerial, Leverage, dan Free Cash Flow

Asyira Khansa Rafifah, Wiwin
DOI: https://doi.org/10.33395/owner.v10i3.3351
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
Moderating Role Competitive Advantage on Effect of Sustainability Disclosure to Financial Performance

Marchel, Elyzabet Indrawati Marpaung
DOI: https://doi.org/10.33395/owner.v10i3.3362
Perkembangan dan Tren Penelitian Pengungkapan Anti-Korupsi: Sebuah Tinjauan Literatur Empiris

Avia Tamara Shabirina, Ibrahim Fatwa Wijaya
DOI: https://doi.org/10.33395/owner.v10i3.3461
Determinant of Gen Z Student Entrepreneurial Interests

Eliza Noviriani, Andiyono
DOI: https://doi.org/10.33395/owner.v10i3.3374
Sustainability Reporting, Ukuran Perusahaan, Profitabilitas terhadap Harga Saham dengan Nilai Perusahaan sebagai Variabel Mediasi

Rani Eka Pratiwi, Usep Siswadi, Imas Fatimah
DOI: https://doi.org/10.33395/owner.v10i3.3468
Earnings Management in JII Firms: Does Audit Quality Moderate CSR, Ownership, and Leverage?

Salfa Nurul Tafziyah, Nawirah
DOI: https://doi.org/10.33395/owner.v10i3.3386
Asimetri Transmisi Kebijakan Moneter Ganda Terhadap Nilai Tukar Rupiah: Pendekatan Nardl

Heru Setyowiyono, Lina Trisnawati, Aina Izzati Zuhria, Sarirotul 'Alim, Rokhmat Subagiyo
DOI: https://doi.org/10.33395/owner.v10i3.3481
Nilai Budaya dan Kinerja Environmental, Social, Governance (ESG) : A Systematic Literature Review

Rahma Rina Wijayanti, Oryza Ardhiarisca, Berlina Yudha Pratiwi, Dwi Indriani Fidiastutik Wijaya
DOI: https://doi.org/10.33395/owner.v10i3.3393
Peran Representasi Wanita dalam Dewan terhadap Keputusan Leverage pada Industri Maskulin di Indonesia

Caitlyn Naomi Chandra, Luky Patricia Widianingsih, Cliff Kohardinata Kohardinata
DOI: https://doi.org/10.33395/owner.v10i3.3486
Digital Stakeholder Engagement in Social Media: Toward an Integrative Conceptual Framework

Indriana Sularni, Sylvia Veronica Siregar
DOI: https://doi.org/10.33395/owner.v10i3.3399
Peran Sustainability report, Profitabilitas, Ukuran Perusahaan Pada Nilai Perusahaan: Sektor Infrastruktur, Transportasi dan Logistik

Ahmad Wahyudi, Sari Andayani
DOI: https://doi.org/10.33395/owner.v10i3.3495
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
Rasio Fundamental dan Harga Saham: Kebijakan Dividen sebagai Variabel Mediasi

Ila Nadilah, Siti Mudawanah, Pindonta Nalsal Purba
DOI: https://doi.org/10.33395/owner.v10i3.3512
The Effect of Risk Management and Good Governance on Fraud Prevention with The Ethics of Organizational Behavior as A Moderating Variable English

Nadila Noor Azizah, Irwansyah
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
DOI: https://doi.org/10.33395/owner.v10i3.3539
Pengaruh variabel ekonomi makro terhadap stabilitas indeks saham syariah Indonesia di bursa efek Indonesia

Masita Bareut
DOI: https://doi.org/10.33395/owner.v10i3.3281
Can Cash Conversion Cycle and Trade Credit Optimize Profitability?

Evi Apriliani, Wahyu Meiranto
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
DOI: https://doi.org/10.33395/owner.v10i3.3550
Akuntabilitas Biaya Keluarga Dalam Penyelenggaraan Pernikahan Adat Bugis Berbasis Pencatatan Digital: Transformasi Manajemen Keuangan Menuju Era Ekonomi Digital

Hernianti Harun, Wahyu Arthanugraha, Siti Rahmawati Harun
DOI: https://doi.org/10.33395/owner.v10i3.3315
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
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
DOI: https://doi.org/10.33395/owner.v10i3.3569
Determinan Keterlambatan Laporan Audit dengan Spesialisasi Industri Auditor sebagai Variabel Moderasi

Mella Devina Sari, Indah Anisykurlillah
DOI: https://doi.org/10.33395/owner.v10i3.3344
Pengungkapan Emisi: Peran Tata Kelola, Modal, dan Manajemen Lingkungan

Novita WeningTyas Respati, Diah Novitasari
DOI: https://doi.org/10.33395/owner.v10i3.3443
Keputusan Manajerial, Pengungkapan Emisi Karbon, dan Nilai Perusahaan: Peran Kualitas Audit

Fitri Dwi Anggraeni, Novi Darmayanti, Isnaini Anniswati Rosyida
DOI: https://doi.org/10.33395/owner.v10i3.3353
Pengaruh Inovasi Digital dan Struktur Modal dengan Literasi Keuangan Sebagai Variabel Moderasi

Wima D Pragusta, Ira Hapsari, Hadi Pramono, Edi Joko Setyadi
DOI: https://doi.org/10.33395/owner.v10i3.3453
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
DOI: https://doi.org/10.33395/owner.v10i3.3364
Paradoks Environment, Social, Governance (ESG): Investigasi Kinerja Perusahaan Berdasarkan Horison Waktu

Dyna Rachmawati, Stefany Hadinata
DOI: https://doi.org/10.33395/owner.v10i3.3463
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
DOI: https://doi.org/10.33395/owner.v10i3.3375
Kinerja Keuangan Perusahaan Konsumen Primer: Pengaruh Good Corporate Governance, Manajemen Laba, dan Moderasi Ukuran Perusahaan

Ririn Rahmayani, Ela Widasari, Sri Intan Purnama
DOI: https://doi.org/10.33395/owner.v10i3.3469
Pengaruh Green Strategy, Corporate Social Responsibility dan Environmental Performance terhadap Financial Performance Studi Empiris Perusahaan Sektor Energi Terdaftar di Bursa Efek Indonesia Periode 2022-2024

Lathifa Adilla Salsa, Taufeni Taufik, Riska Natariasari
DOI: https://doi.org/10.33395/owner.v10i3.3388
Pengaruh Love of money dan Financial distress terhadap Kepatuhan Pajak UMKM: Moderasi Pemeriksaan Pajak

Nauticia Endita Digtama Putri, Alif Faruqi Febri Yanto
DOI: https://doi.org/10.33395/owner.v10i3.3482
The Nexus of Independent Commissioners, CSR, and Dividend Policy on Firm Value: Profitability as a Moderating Variable

Iqbal Andri Firmansyah, Mia Ika Rahmawati
DOI: https://doi.org/10.33395/owner.v10i3.3396
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
DOI: https://doi.org/10.33395/owner.v10i3.3493
Profitability and Leverage on Tax Avoidance: The Moderating Role of Firm Size in Indonesian SOEs

Meythi, Mariawati, Riki Martusa, Filia Theresia Kurniawaty
DOI: https://doi.org/10.33395/owner.v10i3.3400
Green Accounting and Hospital Sustainability: A Quadruple Bottom Line Analysis at XKP Cirebon Hospital

Fergi Ferdiansyah, Wiwit Apit Sulistyowati
DOI: https://doi.org/10.33395/owner.v10i3.3506
Pengembangan Model Integratif untuk Penguatan Perekonomian Indonesia Berbasis Kinerja Keuangan dan Kebijakan Keuangan Perbankan BUKU IV guna Mewujudkan Stabilitas Ekonomi Nasional yang Berkelanjutan

Irfan Musadat, Agung Pramayuda, Retno Widya Ningrum
DOI: https://doi.org/10.33395/owner.v10i3.3410
The Impact of Green accounting, CSR Disclosure and Capital Structure on Financial Performance

Julita Fransiska, Inten Meutia, Emylia Yuniarti
DOI: https://doi.org/10.33395/owner.v10i3.3522
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
The Determinants of Tax Avoidance: Evidence from Indonesia’s Property and Real Estate Sector

Nabila Naila Shakira, Tituk Diah Widajantie
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
DOI: https://doi.org/10.33395/owner.v10i3.3540
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
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
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
DOI: https://doi.org/10.33395/owner.v10i3.3556
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
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
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
DOI: https://doi.org/10.33395/owner.v10i3.3578
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
Pengaruh Sales Growth, Leverage, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Transportasi dan Logistik

Salma Nur Zahirah, Fanji Farman
DOI: https://doi.org/10.33395/owner.v10i3.3446
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
How ESG Disclosure and Political Connections Effect Firm Value? Evidence on Indonesia Non-Financial Companies

Clara Octavia Sitorus, Wahdan Arum Inawati
DOI: https://doi.org/10.33395/owner.v10i3.3458

Artikel

Profitabilitas, Leverage, dan Kepemilikan Institusional: Efek Moderasi Ukuran Perusahaan terhadap Nilai Perusahaan

Sagita Charolina Sihombing, Dina Agnesia Sihombing
DOI: https://doi.org/10.33395/owner.v10i3.3653
Pengaruh Koneksi Politik & Leverage Terhadap Manajemen laba Pada Perusahaan KOMPAS100: Peran Jumlah Direksi Dan Komisaris Sebagai Variabel Kontrol

Raisha Putri, Ali Riza Fahlevi
DOI: https://doi.org/10.33395/owner.v10i3.3655