Vol. 10 No. 1 (2026): Article Research January 2026

DOI: https://doi.org/10.33395/owner.v10i1

Published: 2026-01-01

Articles

Memaknai reliabilitas temuan audit berbasis machine learning: perspektif epistemik auditor dalam praktik audit modern

Ritma Tri Astuthy, Salsabila Adi Ahsan, Darwis Said, Syarifuddin Syarifuddin

791-799
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3025
Mengungkap Akar Terjadinya Korupsi Pada Belanja Pemerintah Daerah Di Provinsi Sulawesi Tengah

Arief Rahmattullah Tahir, Haryono Pasang Kamase, Muhammad Ansar, Mustamin

14-27
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2913
Dampak Implementasi Sistem Just In Time terhadap Efisiensi Biaya dan Produktivitas Tenaga Kerja pada Usaha Penggilingan Padi Skala UKM (Studi Kasus UD. Suka Kerja)

Dian Fahira, Ravika Mutiara Savitrah

604-617
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3040
Leadership Styles and Employee Performance: A Systematic Literature Review of Empirical Studies (2020-2025)

Dewi Zulvia, Yunia Wardi, Rino

412-421
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2925
The Economic Impact of Tourism and Infrastructure Development on Local Community Income: Case Study of Sembalun Tourism Destination

Jumatul Aolia, Novi Yanti Sandra Dewi, Ahadiah Agustina, Mukhlishin

829-840
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3049
Pengaruh Love of Money, Machiavellianisme dan Penalaran Moral terhadap Persepsi Etis Mahasiswa Akuntansi dengan Sensitivitas Etis sebagai variabel Moderasi

Nurfadillah Muhdar, Kasim Sinen, Sheila Kusumaningrum

546-558
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2934
Pengaruh Green Investment dan Tata Kelola terhadap Nilai Perusahaan

Lisandri, Akhmad Yafiz Syam, Gemi Ruwanti, Saifhul Anuar Syahdan, Riswan Yudhi Fahrianta

854-863
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3064
Pengaruh Foreign Ownership terhadap Transfer Pricing dengan Implikasi terhadap Tax Avoidance (LQ45 2018-2023)

Dessy Rosmawati, Debbie Christine

586-603
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2938
Dinamika Kebijakan Dividen Pasca-Pandemi: Studi Empiris pada Perusahaan Manufaktur di Indonesia

Dessy Arisanti, Burhanudin

491-508
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2942
Pengaruh Penghindaran Pajak terhadap Risiko Penurunan Harga Saham dengan Kinerja Keberlanjutan sebagai Variabel Moderasi

Mutia Arum Arsita, Dahlia Sari

187-199
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2738
Pengaruh Pengungkapan Lingkungan, Sosial, dan Tatakelola (ESG) dan Green Accounting terhadap Nilai Perusahaan

Chelsea Diva Antonetta, Febryanti Simon

559-570
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2955
Efektivitas Dewan Komisaris dalam Memoderasi Hubungan Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba

Triva Maria Manik, Yohanes Adi Nugroho, Andika Patria

200-211
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2847
Integrasi Nilai Religius dan Teori Agensi dalam Akuntabilitas Pengelolaan Dana Desa di Indonesia: Sebuah Kajian Sistematis (Systematic Literature Review 2015-2025)

Nur Aulia, Muji Burrohman, Mahameru Rosy Rochmatullah

301-314
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2958
How ESG Disclosure Shapes Financial Resilience and Market Value of Indonesian Banks?

Sulaiman, Riana Mayasari, Indra Satriawan, Nurul Aulia Rahma, Rachmat Syawal, Rami Pebrian, R.A.Rahma Wahyuni

212-233
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2851
Transformasi Digital Perbankan: Analisis Minat dan Persepsi Gen X Terhadap Penggunaan Mobile Banking di Era Cashless Society

Putri Nurhayati, Nurwani, Kusmilawaty

359-380
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2976
Firm Size as a Moderator in the Relationship Between Leverage, Cash Flow, Profitability, and Cash Holding: Evidence from Indonesia’s Food and Beverage Sector

Eny Maryanti, Ainun Mala Nabila, Sigit Hermawan, Ruci Arizanda Rahayu
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2864
Moderasi Opini Audit pada Pengaruh Ketergantungan dan Kemandirian Daerah terhadap Pengungkapan LKPD Indonesia 2020–2023

Yulida Army Nurcahya, Martiana Riawati Utami, Ghiyats Furqon Dewantara

740-748
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2990
Accounting Based Determinants of Stock Prices in LQ45 IDX Firms

Fitri Dwi Jayanti, Arda Raditya Tantra, Bulan Karima Nurani

249-258
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2871
An An Integrated Risk Management Approach to Delay Risk in the Procurement Project of an Accommodation Work Barge Using FMEA Method

Elga Madani Hanira, Chaerul D. Djakman

879-887
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3007
Assessing Technical, Cognitive, and Psychological Readiness of Prospective Auditors in the Era of Artificial Intelligence

Raff Iwata Anugrah Lamusa, Haryono Pasang Kamase, Tenripada

174-186
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2878
Reinterpretasi Profitabilitas sebagai Sinyal Financial Distress: Peran Faktor Makroekonomi pada Perusahaan Sektor Keuangan Indonesia

Najmi Aziza, Novita Weningtyas Respati

816-828
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3019
Struktur Modal, Profitabilitas, dan Nilai Perusahaan: Studi Moderasi Oleh Keputusan Investasi dan Kebijakan Dividen

Ezar Widyadhana, Taufik Akbar

187-202
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2896
Literasi Fintech, Kompetensi Digital, dan Minat Karir Auditor Digital: Pendekatan Theory of Planned Behavior pada Mahasiswa Akuntansi

Jumriaty Jusman, Masrahati, Ikhsan Purnama, Ahmad Nouruzzaman

775-790
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3031
Peran Profitabilitas dalam Memoderasi Pengaruh Struktur Modal dalam Memediasi Hubungan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sektor Perdagangan Ritel Periode 2014-2023

Rafi Ilyas Ramadhan, Bambang Mahmudi, Ika Utami Widyaningsih

749-761
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2915
QRIS Dan Fenomena Cashless Society: Efisiensi Pembayaran Digital Terhadap Perspektif Gen Z

Luthfia Sabrina, Nurul Inayah, Muhammad Syahbudi

509-526
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3042
Identifikasi Faktor Penentu Kecurangan Pada UMKM: Perspektif Hexagon Theory Dan Efektivitas Pengendalian Internal

Fitria Suprapto, Fadlil Abdani, Dimas Meireno Jawaahir

28-46
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2926
The Influence of Board Characteristics on Carbon Emission Disclosure in Indonesia and Malaysia

Selvin Arsya Karunia, Fitrarena Widhi Rizkyana

476-490
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3056
Pengaruh Leverage, Kepemilikan Manajerial, dan Kompensasi Bonus terhadap Income Smoothing pada Perusahaan Sektor Consumer Non-Cyclicals di Indonesia (2020-2024)

Anggita Maysa Amaliasari, Januar Eko Prasetio

450-462
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2935
Pengaruh Layanan E-Samsat, Samsat Drive Thru, Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Pada Samsat Bandung III Soekarno-Hatta

Thia Hasibuan, Dyah Purnamasari

841-853
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3082
Analisis Kesuksesan Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Modul Aset Tetap

Wahyu Budi Utama, Eko Suwardi

394-411
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2940
KEPEMILIKAN MANAJERIAL MEMODERASI HUBUNGAN ANTARA INTERNAL GOVERNANCE, ASIMETRI INFORMASI, DAN FREE CASH FLOW TERHADAP REAL EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)

Hilda Sri Hastuti Hilda, Nofryanti , Iin Rosini

618-633
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2949
Model Pengelolaan Dana Desa untuk Mencapai Suistainable Development Goals di Desa Suci, Kecamatan Panti, Kabupaten Jember

Oryza Ardhiarisca, Rahma Rina Wijayanti, Dessy Putri Andini, Avisenna Harkat, Adelia Eka Puspita Ansori, Muhammad Hanip, Siti Anisa

47-59
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2839
The Influence of Sustainability Performance and Institutional Ownership on Earnings Management In ASEAN Countries

Danti Sagita, Inten Meutia, Hasni Yusrianti

327-342
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2956
Determinants of Credit Fraud Detection: The Role of Human Resource Performance, Credit Supervision, and Internal Control in Islamic Microfinance Institutions en

Fangela Myas Sari, Anni Safitri, Mella Mardayanti, Komala Ardiyani

60-72
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2848
Pemanfaatan Kapabilitas Konsultan Pajak dalam Pemeriksaan Pajak Penghasilan: Studi Kasus berdasarkan Perspektif Relational View

David, Heru Tjaraka
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2959
Social Disclosure's Ascendancy in Energy Corporate Valuation: Outpacing Economic, Environmental, and Governance Dimensions

Hernisa, Alfonsa Dian Sumarna

73-89
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2853
Kinerja Keuangan, Opini Audit, dan Tingkat Korupsi Pemerintah Provinsi di Indonesia: Bukti Empiris Periode 2018-2023 Indonesia

Dewi Ardika, Afni Sirait

648-661
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2981
Digitalisasi Akuntansi dan Transformasi Nilai Budaya: Adaptasi Sosial UMKM di Kota Tangerang

Florencia Irena Lawita, Dading Damas Ario Wicaksono, Teguh Yanto, Irvan Bayu Pratama, Eveline Mischeilla Yolanda

90-100
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2867
Does Gender Inclusivity Strengthen the ESG-Financial Performance Nexus? Evidence from Indonesian Public Companies

Cynthia Stephani Pardosi, Riki Martusa, Meythi, Rapina

687-701
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2997
Financial Independence, Accountability, Transparency, and Their Influence on Local Government Corruption in Sumatra Provinces

Rochmawati Daud, Rika Henda Safitri, Trie Sartika Pratiwi, Imelda, Maura Marcia Devana

285-300
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2874
Pre- and Post-M&A Financial Performance of Upstream Oil and Gas: Indonesia, Malaysia, Thailand

Praditya Dini Puspaningrum, Yasmine Nasution

714-727
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3012
Peran Spiritualitas Islam dan Keterlibatan dalam Membentuk Persepsi Etika Mahasiswa

Apollo Daito, Swarmilah Hariani, Lusia Sri Arini

463-475
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2882
Kinerja ESG, Independensi Komite Audit, dan Biaya Modal: Bukti Moderasi dari Perusahaan Bursa Efek Indonesia

Hotma Glorya Ika Sari, Lady Karlinah, Liem Yan Sugondo, Amelia Ananta

259-271
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3021
Persepsi Akuntan Pajak terhadap Transisi Digitalisasi Perpajakan: Studi Fenomenologi pada Implementasi Coretax

David David, Heru Tjaraka

381-393
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2901
Dynamic Capital Structure as Strategic Leverage: Evidence from Garuda Indonesia

Oey Richard Arthur Wijaya, Arief Wibisono Lubis

800-815
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3038
Reframing Deception: Redefining the Fraud Triangle in the Era of Ethical Governance

Yuliani Almalita, Rudi Setiadi Tjahjono

527-545
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2917
Implementasi Coretax terhadap Efisiensi Proses Administrasi Perpajakan dan Kepuasan Wajib Pajak di Era Digital (Studi Kasus Di KPP Pratama Kediri)

Abrilla Hani Artavia, Miladiah Kusumaningarti, Puji Rahayu

728-739
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3044
Do Green Banking and ISR Create Firm Value? The Moderating of GCG in Islamic Banks

Aan Kanivia, Safitri Akbari, Nadzma Adelia Putrie, Nidzma Adelia Putrie
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2927
Peran Mediasi FinTech antara Literasi Keuangan dan Pengelolaan Arus Kas Mahasiswa

Barnabas Tridig, Nelvina Margery, Nelsi Cerdik Intani Bate'e, Angel Grace Nababan, Gracia Maharani Sepang, , Lenni Putri Telaumbanua, Sisca Laura

900-916
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3063
Capital Structure and Firm Value in Consumer Cyclicals: The Weakening Moderating Role of Profitability During Market Volatility 2021-2024

Fatimah, Naelati Tubastuvi, Erna Handayani, Meydy Fauziridwan

117-133
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2937
Corporate environmental ethics as a catalyst: Strengthening green innovation for sustainable competitive advantage

Magda Siahaan, Edi Sopyan, Theonino David N, Hofandrik Lase

864-878
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3182
Determinants of Carbon Emission Disclosure Among Indonesian SOEs: Empirical Evidence from Firm Size and Leverage Dynamics (2021–2024)

Muhammad Rizal Satria

429-449
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2941
Kualitas Audit sebagai Pemoderasi: Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Migas di ASEAN

Zatalini Ulvy, Eva Herianti

343-358
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2950
Faktor yang Mempengaruhi Kepuasan Pengguna Coretax dan Dampaknya terhadap Kepatuhan Wajib Pajak Bendahara Pemerintah

Ines Saraswati Machfiroh, Astia Putriana, Mahmudah, Memey Ifalia Kristin, Muhammad Wildan

161-173
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2841
Pengaruh Corporate Social Responsibility terhadap Harga Saham: Peran Moderasi Ukuran Komite Audit pada Badan Usaha Milik Negara(2019-2024)

Mualim Muslimin, Emillia Nurdin, Nur Asni

272-284
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2957
E-Commerce Tax: From e-Filing to Coretax (A Bibliometric Analysis)

Michael

134-147
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2850
Pengaruh Keberanian Moral dan Modal Psikologis terhadap Efektivitas Audit Internal dengan Budaya Etis sebagai Variabel Moderasi pada Satuan Pengawas Internal PTN BLU di Indonesia

Yuyun Syafithri, Tertiarto Wahyudi, Hasni Yusrianti

634-647
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2972
Corporate Valuation: The Impact of Dividend Governance Interaction with Earnings Performance as a Moderator English

Ethelind, Meythi, Riki Martusa, Rapina

148-160
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2854
The Role of Cash, Receivables, and Inventory Turnover in Driving Profitability in Food and Beverage Manufacturing Firms

Musliha Shaleh, Hukma Ratu Purnama, Rina, Fitriani

662-573
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2983
Environmental Management Accounting Disclosure and Market Valuation: A Critical Analysis of ESG Performance Impact on Stock Price Volatility in Indonesia Stock Exchange Listed Companies

Arthur Simanjuntak, Thomas Sumarsan Goh, Farida Sagala, David Patar Sitangggang, Heri Imanuel Nadeak

917-929
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2869
Analisis Determinan Opini Audit Going Concern: Peran Komite Audit, Kualitas Audit, dan Debt to Asset Ratio pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2020–2023

Hantono Hantono, Ciptawan, Lisa Novianty Salim

422-428
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2998
Peran Profitabilitas dalam Memoderasi Hubungan antara Intensitas Aset Biologis dan Pengungkapan: Analisis Implementasi PSAK 69 di Indonesia

Asriani Junaid, Muh. Arif, Muhammad Syafi'i A. Basalamah, Irwana

762-774
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2877
Active versus Passive Equity Fund Performance in Indonesia: Evidence from Risk-Adjusted Measures and Manager Fees (2018–2025)

Erika Marthalina Sitorus, Maria Ulpah

674-686
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.3015
Pengaruh Risiko Litigasi, Ukuran KAP dan Leverage Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Sektor Energi)

Gibran Hadri Ramadan, Sutoyo

101-116
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2893
The Relationship Between Good Corporate Governance and Transfer Pricing in Multinational Mining Industry Companies Listed on the Indonesian Stock Exchange (Idx) Period 2018-2022

Safira Kirana Riawan
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2445
Pengaruh Inklusi Keuangan dan Literasi Keuangan terhadap Kepuasan Pelayanan Keuangan pada Bank Jateng

Nabila Zalfalifia, Tri Nur Wahyudi

888-899
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2376
Pengaruh Analisis Rasio Keuangan, Kebijakan Dividen dan Ukuran Perusahaan terhadap Harga Saham Perusahaan Otomotif Yang Terdaftar di BEI

Angelina Putu Winda Savira
- DOWNLOAD PDF
DOI: https://doi.org/10.33395/owner.v10i1.2386