if you already have the dirs out can do it like this

use strict;
use warnings;
use Data::Dumper;

my $directory ={};

@{$directory->{owner1} } = qw( dir1 dir2 dir3 );
@{$directory->{owner2} } = qw( dir4 dir5 dir6 );

print Dumper $directory;
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ouput

$VAR1 = {
          'owner2' => [
                        'dir4',
                        'dir5',
                        'dir6'
                      ],
          'owner1' => [
                        'dir1',
                        'dir2',
                        'dir3'
                      ]
        };
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