Vol. 10 No. 2 (2026): Artikel Research April 2026

DOI: https://doi.org/10.33395/owner.v10i2

Published: 2026-03-31

Articles

Determinan Pencegahan Kecurangan dalam Pengelolaan Dana Desa di Kecamatan Pelaihari Kabupaten Tanah Laut

Astia Putriana, Bella Puspita Rininda, Desy Amelia, Ines Saraswati Machfiroh, Yasir Hadiani, Yuli Fitriyani, M. Riduan Abdillah

1315-1334
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DOI: https://doi.org/10.33395/owner.v10i2.3080
Pengaruh Perputaran Modal Kerja, Pertumbuhan Penjualan, dan Perputaran Persediaan terhadap Kinerja Keuangan dengan Struktur Modal sebagai Variabel Moderasi

Josephin Kezia, Erny Luxy D. Purba

1581-1600
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DOI: https://doi.org/10.33395/owner.v10i2.3254
Sustainability Signals in Emerging Markets: The Effect of ESG Disclosure and Profitability on Stock Returns with Firm Size as a Moderator (Evidence from LQ45 Index, 2020–2024)

Shita Debby Fardeliah, Jeni Susyanti, Mohamad Bastomi

1348-1359
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DOI: https://doi.org/10.33395/owner.v10i2.3110
Determinants of Two-Wheeled Motor Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin

Nabilla Rizqa Mustafa, Saifhul Anuar Syahdan, Gemi Ruwanti, Soelistijono Boedi

1617-1630
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DOI: https://doi.org/10.33395/owner.v10i2.3260
Sisi Terang dan Gelap Narsisme CEO: Analisis Tinjauan Pustaka Sistematis

Ruth Stephanie Tambun

1370-1386
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DOI: https://doi.org/10.33395/owner.v10i2.3120
Institutionalizing Sustainable Finance and Carbon Markets: Evidence from an Emerging Economy Stock Exchange

Dwi Nova Wijaya, Rommy Mochamad Ramdhani, Dewi Fitrotus Sa'diyah

1387-1400
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DOI: https://doi.org/10.33395/owner.v10i2.3270
Understanding the Impact of FDI, Government Spending, and Inflation on Local Tax Ratio: The Role of Corruption in Indonesia

Lalu Hizby Briliansyah, Bambang Subiyanto

1401-1412
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DOI: https://doi.org/10.33395/owner.v10i2.3137
Audit Quality and Idiosyncratic Stock Price Volatility: Evidence from Auditor Tenure and Big Four Auditors in Indonesian Non-Financial Firms

Andhita Rosy Febrina, Ika Atma Kurniawanti

1844-1855
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DOI: https://doi.org/10.33395/owner.v10i2.3278
Literasi Keuangan dan Keberlanjutan UMKM: Mediasi Ketangguhan Kewirausahaan dan Akses terhadap Keuangan

Rani Utrojah, Nila Aprila; Deddy Susanto

1426-1444
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DOI: https://doi.org/10.33395/owner.v10i2.3161
Peran Pelepasan Moral dalam Hubungan antara Kepemimpinan Etis dan Pengambilan Keputusan Tidak Etis pada Akuntan di Indonesia

Lilianawati, Lidwina Andrea, Tan Ming Kuang

1758-1774
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DOI: https://doi.org/10.33395/owner.v10i2.3288
Dark Triad and Religiosity: Competing Forces Shaping Ethical Perceptions of Accounting Students

Maylaffayza, Riswan Yudhi Fahrianta, Sri Ernawati, Jumirin Asyikin

1445-1457
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DOI: https://doi.org/10.33395/owner.v10i2.3181
Pengaruh Risk-Based Internal Auditing dan Kompetensi Auditor terhadap Efektivitas Audit Internal: Peran Moderasi Budaya Organisasi

I Putu Laksmana Narayana, I Putu Gede Diatmika, Nyoman Ari Surya Dharmawan

1812-1829
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DOI: https://doi.org/10.33395/owner.v10i2.3299
Determinan Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi di Indonesia: Peran Capital Expenditure, Financial Slack, dan Firm Size (2020–2024)

Aimatul Musyarofah, Dian Indri Purnamasari

1458-1469
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DOI: https://doi.org/10.33395/owner.v10i2.3020
Financial Distress and Corporate Tax Avoidance: Does Profitability Matter?

Lady Karlinah, Hotma Glorya Ika Sari, Liem Yan Sugondo, Vivian Tanaya

1470-1481
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DOI: https://doi.org/10.33395/owner.v10i2.3189
Kinerja Environmental, Social, dan Governance (ESG) dan Penghindaran Pajak: Peran Moderasi Kualitas Institusi di ASEAN

Rosmaryam, Mursalim, Juliyanti Sidik Tjan

1775-1792
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DOI: https://doi.org/10.33395/owner.v10i2.3320
Evaluasi Penerapan PSAK 72 dan Implikasinya terhadap Likuiditas, Solvabilitas, dan Profitabilitas PDAM Surya Sembada Surabaya

Noer Khofifah Apriliana, Ravika Mutiara Savitra

1482-1495
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DOI: https://doi.org/10.33395/owner.v10i2.3045
Integration of Shariah Audit and Shariah Governance in Supporting ESG Compliance: A Systematic Literature Review

Susi Astuti, Arief Rahman, Hendi Yogi Prabowo

972-985
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DOI: https://doi.org/10.33395/owner.v10i2.3213
Determinan Nilai Perusahaan Emiten Manufaktur BEI 2022-2024 Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Margareta Febe, Meyke Ardianti

1876-1885
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DOI: https://doi.org/10.33395/owner.v10i2.3361
Determinants Determinants of Firm Value in LQ45 Companies Listed on the Indonesia Stock Exchange

Lulu Ayu Afriyani, Siti Nurlaela, Suhendro

1496-1512
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DOI: https://doi.org/10.33395/owner.v10i2.3051
Peran Sustainability Reporting dalam Hubungan Profitabilitas dengan Nilai Perusahaan Sektor Consumer Non-Cyclical

Virginia Yuli Pratama, Januar Eko Prasetio

999-1014
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DOI: https://doi.org/10.33395/owner.v10i2.3220
Auditor Reputation vs Governance: What Drives Audit Quality in Indonesia’s Transportation & Logistics Sector (2020–2024)?

Setyorini Yuliati, Harti Budi Yanti
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DOI: https://doi.org/10.33395/owner.v10i2.3067
FOMO, Overconfidence, and Influencers: Key Drivers of Cryptocurrency Investment Behavior

Muhammad Akmal At thariq, Mardiana

1036-1048
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DOI: https://doi.org/10.33395/owner.v10i2.3237
Institutional Ownership Memoderasi Pengaruh Komite Keberlanjutan, Jenis Industri Dan Penghargaan Terhadap Sustainability Reporting

Tabita Novikurniasari Harijanto, Nofryanti, Iin Rosini

1547-1566
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DOI: https://doi.org/10.33395/owner.v10i2.3077
Pengaruh Green Finance, Struktur Modal, dan Kinerja Lingkungan Terhadap Profitabilitas Pada Perusahaan Pertambangan

Ni Wayan Indah Mahayani, Rofiqah Wahdah, Yanuar Bachtiar, Dini Rusqiati

1060-1074
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DOI: https://doi.org/10.33395/owner.v10i2.3250
Determinants of Financial Behavior among Civil Servants: Evidence from LPP RRI Tarakan (Financial Literacy, Income, and Locus of Control)

Rizki Muhamad Arif, Andi Ayu Frihatni

1581-1595
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DOI: https://doi.org/10.33395/owner.v10i2.3084
Pengaruh Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Manufaktur

Dwi Fara, Ria Rachmawati, Rohmaniyah, Nurul Alfian

1081-1092
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DOI: https://doi.org/10.33395/owner.v10i2.3255
Selective Auditor Quality Effects on Audit Report Lag: Evidence from Financial Risk and R&D Complexity

Bagas Aditya Putra, Bestari Dwi Handayani

1601-1616
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DOI: https://doi.org/10.33395/owner.v10i2.3116
Faktor-Faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Kabupaten Rokan Hilir

Siska Vadila, Taufeni Taufik, Yesi Herawati

1104-1115
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DOI: https://doi.org/10.33395/owner.v10i2.3264
When ESG Meets Politics: The Role of Political Connections in Enhancing Firm Value in Indonesia

Al Putri Oktavia, Armadani, Liza Ulfiana, Arif Mahasin Sondani

1631-1642
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DOI: https://doi.org/10.33395/owner.v10i2.3125
Pengaruh Good Corporate Governance terhadap Integritas Laporan Keuangan dengan Moderasi Kualitas Audit pada Perusahaan Manufaktur di Indonesia

Erma Wulan Sari
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DOI: https://doi.org/10.33395/owner.v10i2.3273
Audit Committee as a Moderator of Audit Report Lag Determinants: Evidence from Indonesian Metal and Mineral Firms (2021–2024)

Ivana Rimba, Riswan Yudhi Fahrianta, Jumirin Asyikin, Sri Ernawati

1657-1671
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DOI: https://doi.org/10.33395/owner.v10i2.3144
Resiliensi Bisnis Berbasis Digital: Evaluasi Keberlanjutan Praktik Akuntansi Modern pada UMKM di Kota Tangerang

Florencia Irena Lawita, Dading Damas Ario Wicaksono, Teguh Yanto, Natasha Richelle Valencia Ibrahim

1913-1924
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DOI: https://doi.org/10.33395/owner.v10i2.3283
The Impact of Regional Revenue Structures on Regional Financial Independence: Evidence from Banten Province

Lira Diandra, Haryanto

1687-1699
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DOI: https://doi.org/10.33395/owner.v10i2.3173
Implementasi Risk-Based Tax Audit dan Digitalisasi Sistem Coretax dalam Meningkatkan Kepatuhan Pajak: Studi Kasus pada KPP Pratama Kebumen

Susi Astuti, Mispiyanti

1131-1145
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DOI: https://doi.org/10.33395/owner.v10i2.3289
Auditor Industry Specialization, Institutional Ownership, and Independent Commissioners on Integrity of Financial Report: The Moderating Role of Audit Quality

Indra Yusuf, Muhyarsyah

1700-1717
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DOI: https://doi.org/10.33395/owner.v10i2.3186
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Nilai Perusahaan melalui Kinerja Keuangan pada Perusahaan Indeks LQ45 Pasca Pandemi COVID-19

Raraz Asghari Giffarina, Azwardi, Muizzudin

1672-1685
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DOI: https://doi.org/10.33395/owner.v10i2.3302
Beyond The Green Label : Macro, Structural and ESG Drivers of Global Green Bond Yields

Rine Dewi Mustikasari, Maria Ulpah

1747-1757
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DOI: https://doi.org/10.33395/owner.v10i2.3037
The Role of Green Accounting in Enhancing Sustainability Practices in MSMEs in Semarang, Indonesia: Financial Performance Analysis Using the PLS-SEM Approach

Maulana Ihsan Yusufi Suyatno, Astohar, Mirna Dyah Praptitorini, Anisa Kusumawardani

1718-1729
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DOI: https://doi.org/10.33395/owner.v10i2.3193
Determinasi Financial Distress Industri Otomotif Jerman: Rasio Keuangan dan Faktor Makroekonomi

Rahel Sintya Febrianti Simbolon, Fitria , Verra, Iwan
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DOI: https://doi.org/10.33395/owner.v10i2.3355
Financial Factors Affecting Profitability in the Indonesian Food and Beverage Industry Post-Pandemic

Fitria Fatma, Siti Nurlaela, Yuli Chomsatu Samrotun

958-972
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DOI: https://doi.org/10.33395/owner.v10i2.3048
Uncovering the Values of Balinese Local Wisdom in Household Accounting Practices of Tenant Farmers

Eka Putri Suryantari, Ni Putu Erviani Astari

1248-1256
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DOI: https://doi.org/10.33395/owner.v10i2.3215
Implementing Artificial Intelligence in Auditing: A Systematic Literature Review of Trends, Challenges, and Adoption

Riski Andriyanto, Indira Januarti

1925-1937
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DOI: https://doi.org/10.33395/owner.v10i2.3389
When Stakeholders Constrain or Enable Greenwashing: Evidence from Indonesia

Andy Dwiki Iranda, Etna Nur Afri Yuyetta

986-998
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DOI: https://doi.org/10.33395/owner.v10i2.3062
Does Institutional Ownership Moderate the Effects of CAR, Tax Avoidance, and CSR on Firm Value? Evidence from the Indonesian Banking Industry

Muhammad Aimar Gimnastyar, Mochammad Ridwan Ristyawan, Anggraini Syahputri, Wendy, Uray Ndaru Mustika

1271-1288
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DOI: https://doi.org/10.33395/owner.v10i2.3228
Do Financial Decisions Enhance Firm Value? The Mediating Role of Performance in Indonesia Consumer Non-Cyclical Firms

Ana Dwi Setyaning, Maulida Nurul Innayah, Naelati Tubastuvi, Hengky Widhiandono

1015-1035
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DOI: https://doi.org/10.33395/owner.v10i2.3071
Pengalaman Auditor dan Fee Audit Dalam Meningkatkan Kualitas Audit

R Ait Novatiani, Raihan Ahmad Yunus

1298-1315
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DOI: https://doi.org/10.33395/owner.v10i2.3238
The Influence of Social Media Promotion and Sharia Financial Literacy on the Interest in Saving at Sharia Banks

Yenny April Yanti, Novi Yanti Sandra Dewi , Nur’aini

1049-1059
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DOI: https://doi.org/10.33395/owner.v10i2.3078
Transisi PSAK 24 ke PSAK 219: Potret Implementasi Akuntansi Imbalan Kerja Tenaga Panen

Hamimah, Marliza Noor Hayatie, Try Edi Suwarno, Rahmatullah Alfikri

1335-1347
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DOI: https://doi.org/10.33395/owner.v10i2.3252
Pengaruh Profitabilitas, Leverage, Sales Growth terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi

Laurensia Josephine, Purwantoro, Enny Susilowati Mardjono, Juli Ratnawati

1075-1087
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DOI: https://doi.org/10.33395/owner.v10i2.3100
Visual Disclosure dan Pelaporan Keuangan: Tinjauan Literatur Sistematis atas Studi Empiris (2015–2025)

Amalina Nur Arifah, Arief Rahman

1360-1369
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DOI: https://doi.org/10.33395/owner.v10i2.3257
Sistem Informasi Akuntansi Sebagai Infrastruktur Berkelanjutan: Analisis Kesiapan dan Tantangan Institusional di Indonesia

Gita Apsari Dewi

1093-1103
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DOI: https://doi.org/10.33395/owner.v10i2.3119
Determinan Perilaku Disfungsional Auditor: Peran Emotional Spiritual Quotient Sebagai Variabel Moderasi

Denny Setiawan, Muhammad Irfan Tarmizi

1730-1746
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DOI: https://doi.org/10.33395/owner.v10i2.3268
Inovasi sebagai Mekanisme Strategis Penghubung Financial Technology dan Financial Literacy terhadap Kinerja UMKM

Dinda Ilyatur Rosyidha, Mardiana

1115-1130
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DOI: https://doi.org/10.33395/owner.v10i2.3129
Credit Growth, Risk, and Liquidity Signals: Effects on ROA and Stock Returns in Indonesian Banks (2020–2024), Moderated by Inflation

Joshua Ringgas Matondang, Mochammad Ridwan Ristyawan, Ramadania, Wendy, Anggraini Syahputri

1643-1656
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DOI: https://doi.org/10.33395/owner.v10i2.3275
Thematic Evolution of Digital Accounting Information Systems: A Bibliometric Mapping (2000-2025)

Rahmi Nadiar, Annisa Tri Hidhayati, Maulida Hirdianti Bandi, Kristianto Tricahya Prabowo, Anto Andreawan

1146-1160
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DOI: https://doi.org/10.33395/owner.v10i2.3157
Dimensi Etis dan Spiritual dalam Praktik CSR pada Panti Asuhan: Implikasi terhadap Pengembangan Akuntansi Sosial

Tenriwaru

1886-1893
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DOI: https://doi.org/10.33395/owner.v10i2.3287
Reframing Perilaku Penyalahgunaan Aset dalam Kacamata Fraud Triangle: Sebuah Studi Fenomenologis

Ruri Octari Dinata, Tri Utami Lestari, Hilda Salman Said

1161-1174
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DOI: https://doi.org/10.33395/owner.v10i2.3180
Peran Dividend Policy dalam Memoderasi Pengaruh Investment Opportunity Set Terhadap Stock Return dengan Profitabilitas Sebagai Variabel Kontrol

Fitri Yani, Abdul Rosyid, Fiesty Utami

1413-1425
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DOI: https://doi.org/10.33395/owner.v10i2.3292
Determinanan Kinerja Bisnis pada Sektor UMKM Halal: Studi Empiris Penggunaan Teknologi Digital dan Kapasitas Keuangan Pelaku Usaha dalam Perspektif Model CORTEX

Ika Farida Ulfah, Ardyan Firdausi Mustoffa, Wijianto

1175-1184
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DOI: https://doi.org/10.33395/owner.v10i2.2852
Persepsi dan Keterlibatan Auditor Internal terhadap Perilaku Etis Auditor Internal: Peran Mediasi Kolaborasi Three Lines dan Praktik GRC

Novi Kurniawan, Adela Nadya, Tan Ming Kuang

1185-1196
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DOI: https://doi.org/10.33395/owner.v10i2.3187
Fraud Triangle and Financial Statement Fraud: Moderating Role of Audit Committee and Independent Commissioner

Despi Yulia Puspa, Imang Dapit Pamungkas

1793-1811
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DOI: https://doi.org/10.33395/owner.v10i2.3314
Sustainability Reporting, Green Accounting, Intellectual Capital, and Firm Size: Evidence on ROA in Basic Materials Sector (2021-2024)

Nur Athiyadina, Januar Eko Prasetyo

1197-1213
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DOI: https://doi.org/10.33395/owner.v10i2.3039
Dual-Pathway Service Quality dan Pembentukan Kepercayaan Mitra: Peran Mediasi Kepuasan dalam Industri Jasa Pelabuhan

Mario Ricci Mangu, Sefnedi, Kasman Karimi

1214-1232
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DOI: https://doi.org/10.33395/owner.v10i2.3198
Analisa Faktor Yang Mempengaruhi Financial Sustainability Ratio Emiten Perbankan Di BEI Periode 2022-2024

Juan Carlos Pangestu, Nataherwin, Meyliana

1747-1755
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DOI: https://doi.org/10.33395/owner.v10i2.3360
Implikasi Adopsi IFRS Sustainability Standards terhadap Peningkatan Non-Audit Fees dan Independensi Auditor: Studi Kualitatif pada KAP di Indonesia

Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gde Satia Utama

1233-1247
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DOI: https://doi.org/10.33395/owner.v10i2.3050
Enhancing Financial Reporting Quality Through Good Governance and Fiscal Capacity: Evidence from West Java

Ibnu Nizam Al-Maraghi, Ywang Smaradewane Ratunemas Nagari

1513-1524
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DOI: https://doi.org/10.33395/owner.v10i2.3216
Do Audit Committees Strengthen Reporting Quality? Evidence on Profitability, CSR, Liquidity, and Earnings Quality in IDX Firms (2019–2022)

Muhammad Rafi Fachruddin, Ardianto

1257-1270
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DOI: https://doi.org/10.33395/owner.v10i2.3066
Determinasi Audit Report Lag pada Perusahaan Sektor Consumer Cyclicals di Bursa Efek Indonesia

Annisa Dwiransa Salsabila, Ahmad Syathiri, Emylia Yuniarti

1535-1546
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DOI: https://doi.org/10.33395/owner.v10i2.3229
Analysis of Sharia Financial Literacy and Trust in Increasing Interest in Digital Sharia Banking Services

Kartina, Mukhlishin, Nur Fitri Hidayanti

1289-1297
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DOI: https://doi.org/10.33395/owner.v10i2.3074
Literasi Keuangan sebagai Moderator Pelemah: Bukti Empiris Program Kredit Usaha Rakyat pada UMKM Kota Mataram

Ismayadi Armansyah, Burhanudin, Nila Rahayu

1567-1580
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DOI: https://doi.org/10.33395/owner.v10i2.3247