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Journal : Global Financial Accounting Journal

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Analisis Faktor-Faktor yang Berpengaruh Terhadap Cash Holdings Yanti, Merry Ira; Wati, Erna
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research examines factors that have impact on determination of cash holdings in companies listed in Indonesian Stock Exchange. The sample of this research is 328 nonfinancial companies listed in Indonesian Stock Exchange period 2012 until 2016. The sampling method used was purposive sampling. The result shows that cash flow, cash flow volatility, and dividend have positive significant effect on corporate cash holding. Leverage, liquidity, profitability have significant negative effect on corporate cash holding. Debt structure, firm size, and growth opportunityhave insignificant on corporate cash holdings.
Analisis Pengaruh Karakteristik dan Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia Kristina, Sonia; Wati, Erna
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research is set out to investigate and discuss the influence of characteristics and corporate governance on social responsibility disclosures in Indonesian companies. Variables of the characteristics and corporate governance used in this research include government ownership, board of directors size, independent directors, company size, company age, liquidity, leverage and type of industry towards corporate social responsibility disclosure. The total sample which met the criteria consists of 443 companies that have been listed on the Indonesian Stock Exchange from the 2013-2017 period. Where is determined by purposive sampling method. The data used in this research are the annual reports and financial reports of all companies which are published through the IDX website. The data analysis method used is panel data regression. This research was processed using SPSS 25 and Eviews 10 programs. The results of this research showed that the variable profitability, company size and company age have a positive significant effect on corporate social responsibility disclosure. While the independent director's variables have a negative significant effect on corporate social responsibility disclosure. Moreover, the research confirmed that other variables such as liquidity, board of directors size, leverage, government ownership, and type of industry were not found to have a significant effect.
Analisis Pengaruh Karakteristik dan Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia Sonia Kristina; Erna Wati
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v3i1.432

Abstract

The purpose of this research is set out to investigate and discuss the influence of characteristics and corporate governance on social responsibility disclosures in Indonesian companies. Variables of the characteristics and corporate governance used in this research include government ownership, board of directors size, independent directors, company size, company age, liquidity, leverage and type of industry towards corporate social responsibility disclosure. The total sample which met the criteria consists of 443 companies that have been listed on the Indonesian Stock Exchange from the 2013-2017 period. Where is determined by purposive sampling method. The data used in this research are the annual reports and financial reports of all companies which are published through the IDX website. The data analysis method used is panel data regression. This research was processed using SPSS 25 and Eviews 10 programs. The results of this research showed that the variable profitability, company size and company age have a positive significant effect on corporate social responsibility disclosure. While the independent director's variables have a negative significant effect on corporate social responsibility disclosure. Moreover, the research confirmed that other variables such as liquidity, board of directors size, leverage, government ownership, and type of industry were not found to have a significant effect.
Analisis Faktor-Faktor yang Berpengaruh Terhadap Cash Holdings Merry Ira Yanti; Erna Wati
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v2i2.388

Abstract

This research examines factors that have impact on determination of cash holdings in companies listed in Indonesian Stock Exchange. The sample of this research is 328 nonfinancial companies listed in Indonesian Stock Exchange period 2012 until 2016. The sampling method used was purposive sampling. The result shows that cash flow, cash flow volatility, and dividend have positive significant effect on corporate cash holding. Leverage, liquidity, profitability have significant negative effect on corporate cash holding. Debt structure, firm size, and growth opportunityhave insignificant on corporate cash holdings.
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
The Effects of Tax Avoidance and Gender Diversity on Firm Value Harsono, Budi; Wati, Erna; Anita; Tang, Sukiantono
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9393

Abstract

This study intended to inspect the correlation of tax avoidance and gender diversity to firm value listed in Indonesia Stock Exchange (ISE). This survey used firm value as dependent variable. Tax avoidance and gender diversity as independent variable. This survey also used control variable such as return on asset, return on equity, firm size, leverage, growth, firm’s industry and firm’s auditor. The sample data of this study used secondary data. Companies listed in Indonesia Stock Exchange (ISE) from year 2015-2019 are the samples of this study. Research conducted data testing using SPSS version 25 and E-Views version 10 application. With total data 2,169 from 2,210, the sample selected based on purposive sampling method. Several tests were carried out in analysing, including descriptive statistics, multicollinearity test, outliers, Hausman, F test, T test, and determination coefficient test. Result shown that both independent variable tax avoidance and gender diversity has no significant effect to influence dependent variable firm value. For control variable only firm size and leverage has significant effect to influence.
The Effect of Earnings Management And Institutional Ownership On Company Value With Social Responsibility Disclosure As A Moderating Wati, Erna; Jurnali, Teddy; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.10135

Abstract

Purpose: This study aims to provide empirical insight into the moderating role of CSR on the influence of earnings management and institutional ownership on firm value, and to evaluate whether CSR weakens or strengthens the impact of both factors. Research Method: This study uses a quantitative approach with secondary data from annual reports and sustainability reports of companies in the consumer non-cyclical and basic materials industry sectors listed on the Indonesia Stock Exchange for the 2021-2022 period with 263 data. Data analysis was carried out using multiple linear regression tests using the purposive sampling method. Findings: The results of the study indicate that earnings management has a significant negative effect on firm value, while institutional ownership does not have a considerable effect. CSR strategy is proven to moderate the relationship between earnings management and firm value positively but does not moderate the relationship between institutional ownership and firm value. Implication: This study provides insight for companies and investors about the importance of CSR management to increase firm value. In addition, regulators can consider these results to formulate better corporate governance policies.
DIGITAL TRANSFORMATION IMPACT ON ENVIRONMENTAL AND ECONOMIC PERFORMANCE: THE MODERATING ROLE OF TECHNOLOGICAL TURBULENCE Wati, Erna; Winna; Yopie, Santi
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10197

Abstract

This study explores the link between digital transformation and sustainable performance, emphasizing economic and environmental outcomes while considering the moderating effect of technological turbulence. Data from 81 respondents reveal that digital transformation improves economic performance through dynamic capabilities like resource adaptation, process innovation, and agility. It also enhances environmental performance by promoting energy efficiency, waste reduction, and green innovations. However, advanced stages of digital transformation may face diminishing returns due to organizational inertia and the high resource demands of digital technologies. Technological turbulence amplifies both the opportunities and challenges, requiring companies in volatile environments to focus on adaptability and strategic alignment. The study highlights the importance of a phased, context-sensitive approach to digital transformation to avoid resource overuse and environmental harm. These findings offer practical insights for optimizing digital strategies to achieve long-term economic and environmental sustainability. Future research should address limitations such as sample size and context, while exploring additional moderating factors across diverse industries.
The Impact of Digital Transformation on ESG Performance: The Moderating Role of Green Innovation Serly; Selvia; Wati, Erna
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11085

Abstract

This study examines the impact of digital transformation on ESG performance, with green innovation as a moderating variable, focusing on manufacturing companies in Indonesia. Digital transformation is considered a strategic initiative that not only enhances operational efficiency but also supports environmental sustainability and social responsibility. Using a quantitative approach, the study analyzes secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The results indicate that digital transformation has a positive and significant impact on ESG performance, and green innovation has been shown to strengthen this effect. These findings suggest that adopting digital technologies can enhance a company’s competitiveness by improving its sustainability performance. The study highlights the importance of integrating digital strategies with environmental goals to strengthen long-term business value. Companies are encouraged to adopt digital tools not only for efficiency but also as part of their commitment to sustainable development. The findings also open avenues for further research opportunities, particularly in exploring other mediating or moderating variables, combining several industries or employing mixed methods—such as interviews or case studies which could provide deeper insights into how digital transformation and green innovation are practiced in the field.
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
Co-Authors Abd, Tengku Mohd. Khairal Adang Effendi Adnan, M. Agung Putra Wijaya, Agung Putra Ahmad Guntur Alfianto Aidil, Aidil Amam, Asep Ambyah Atas Aji Anita Antonia Sim, Cicilia APRIYANI, SARI Arif Arif Ariyani, Resty Arjuniadi, Arjuniadi Arsetyo, Yulio Iqbal Cahyo Aseanty, Deasy Asharnie, Shakira Azmi Siradjuddin Bintara Sura Priambada Budi Harsono Danil Zulhendra Derista, Fanny Desimaria Panjaitan Endi, Ignasius Novie Endra Yuliawan Eni Setyowati Farhan, M. Anuar Fauziah, Nur Alfi Febriana Sari Fitri, Nur Asyah Adelia Fukor, Iqbal Dzul Gunawan, Ryanshan Habibillah, Asri Qurrata Aini Handoko Karjantoro Hanoselina, Yulia Harahap, Risma Delima Hendri Noviyanto husna, iswaton Husnul Fatarib Idawati Iriyani, Meiske Iskandar Itan, Iskandar Izzatika, Amrina Jawahir Thontowi Jesslyn, Jesslyn Josef, Adji Isworo Julia Julia JULIANTO Juni Trisnowati Jurnali, Teddy Kasman, Adi Kristina, Sonia Lastri, Lastri M Asrori, M Mahrizal Mahrizal Malik, Abdul Qaadir Mariska Ramadana marlisa, mira Marziah, Ainal Mayang Widiyanti Melvina chen Merry Ira Yanti Meta Andriyani Moh. Abdul Kholik Ninsix, Retti novera, eka Nurhanurawati Nurhanurawati Nurjanah Octaviana, Fadhila Okta Mawarni Pertiwi, Juma Prasetio, Hendra Pratiwi, Amalia Pribadi , Insan Primadevi, Inggit PUTRI WAHYUNI Putri, Vionanda Aliza Rahma, Azizatur Ratno Abidin Retti Ninsix Rettina, Tiara Riki Lutfhi Utari Risky, Miftahul Safitri, Islamiani Safitri, Juita Dwi Sahrul Sahrul Samaliah, Nur Santi Wijayanti Sarfilianty Anggiani, Sarfilianty Sari Dewi Sarsiti . Selfina Selfina Selvia Septiany, Sheila SERLY SH, Hendra Shaliha, Diva Dzakyrani Silalahi, Selvy Risma Asmianty Sili, Surya Simanullang, Ester Simanungkalit, Egi Wendi Singgih Daru Kuncara Siti Sunariyati Sonia Kristina Sugiyanto Sugiyanto Sumardi Suparman, Meiliana Supriyadi Supriyadi Syafril, Rizki Tang, Sukiantono Tata, Emilia Dwi Tri Kurniawati, Tri Ulfa, Miftakhul Usman Radiana Wandik, Kandius Wijayanti, Santi Wijoyo, Agung Winna Yanti, Merry Ira Yeti Yulistyawati Yopie, Santi Yuli Handayani Yunita Anggriani Yurni Suasti