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Gorontalo Accounting Journal
Published by Universitas Gorontalo
ISSN : 26142074     EISSN : 26142066     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Ruang lingkup jurnal ini meliputi (1) Akuntansi Manajemen, (2) Akuntansi Sektor Public, (3) Akuntansi Keuangan, (4) Auditing, (5) Perpajakan, (6) Akuntansi Syariah. serta Bidang Akuntansi lainnya.
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Articles 5 Documents
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Search results for , issue "Volume 3 Nomor 1 April 2020" : 5 Documents clear
Peran Tingkat Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan Dalam Memoderasi Faktor Kelemahan Sistem Pengendalian Internal Triono Triono; Subowo Subowo
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.167 KB) | DOI: 10.32662/gaj.v3i1.689

Abstract

This study aims to determine the role of the level of follow up TLRHP in moderating the factors that influence the weaknesses of the district / city local government’s internal control system in Central Java Province in 2014-2016. The population in this study are total of 35 districts / cities. This study uses secondary data obtained by documentation studies. The sampling technique used in this study is a saturated sample technique. This study uses descriptive statistical techniques, classic assumption tests, and moderation regression analysis with absolute difference value test models processed using IBM SPSS 23 applications. Government size, local income, capital expenditure, the level of completion of the follow-up of the audit results and moderation result together influence the weaknesses of the internal control system. The level of completion of the follow-up of the audit results has a significant negative effect on the weaknesses of the internal control system, the completion level of follow-up recommendations results in moderating the relationship of capital expenditure with the weaknesses of the internal control system
Analisis Profitabilitas, Struktur Aset, Dan Pertumbuhan Aset Terhadap Struktur Modal Yang Dimoderasi Likuiditas Ade Ningrum Mulyasari; Subowo Subowo
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.954 KB) | DOI: 10.32662/gaj.v3i1.749

Abstract

This study aims to analyze the effect of profitability, asset structure, and asset growth on capital structure with liquidity as moderation. The study population is non-financial companies in the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling technique is purposive sampling. The study sample are 27 companies for 3 years resulting in 81 units of analysis. The data analysis method used is descriptive statistical analysis and inferential statistical analysis using moderation regression analysis (MRA). The results showed that profitability and asset growth were positive and significant for the capital structure, the asset structure had a significant negative effect on the capital structure. Liquidity also moderates the negative influence of profitability on the capital structure. Liquidity is not able to moderate the influence of asset structure and asset growth on capital structure.
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Return Saham Dengan Return On Asset Sebagai Variabel Moderating Alia Sifa Ikrima; Asrori Asrori
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.007 KB) | DOI: 10.32662/gaj.v3i1.832

Abstract

The purpose of this study was to analyze about the effect of economic, environmental, and social corporate social responsibility disclosure of stock returns with ROA as a moderating variable. The data analysis methods used were Moderation Regression Analysis (MRA). The results of the study showed that the economic CSRD and environmental CSRD had no effect on stock returns. While, CSRD and the social CSRD had a positive and significant effect on stock returns. In addition, ROA was able to moderate the positive effect of social CSRD on stock returns. However, ROA was not able to moderate the effect of CSRD, economic and environmental CSRD on stock returns. The conclusion from this study was the higher the disclosure of CSRD and social CSRD, the higher the stock returns will be. On the other hand, ROA strengthens the effect of social CSRD on stock returns.
Determinan Environmental Disclosure Dengan Environmental Performance Sebagai Variabel Intervening Laras Putri Kinansih; Asrori Asrori
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.638 KB) | DOI: 10.32662/gaj.v3i1.694

Abstract

This study aims to determine the effect of industrial types, the application of environmental management systems to environmental disclosure as an intervening variable. The main theories in this study include Stakeholder Theory and Ligitimasi Theory. The population of this research is the companies listed on the Indonesia Stock Exchange in 2015-2017 totaling 406 companies. The sample was selected using purposive sampling until 150 units of analysis were selected. The technique of data collection is done by studying documentation by collecting data published on the IDX. The analytical tool to test hypotheses is path analysis with AMOS software version 22. The method of data analysis uses descriptive analysis, path analysis and sobel test. The results of this study indicate that industrial types and environmental performance have a positive effect on environmental disclosure, industry types have a positive effect on environmental performance. While the environmental management system has a negative effect on environmental disclosure. The results of this study also show that the environmental discourse cannot mediate the influence of industry types on environmental disclosure. Suggestions from this study are to use different measurement proxies for environmental management system variables.
Faktor-Faktor Yang Mempengaruhi Corporate Social Disclosure Pada Perusahaan Manufaktur Di London Stock Exchange Siti Markhamah; Indah Fajarini Sri Wahyuningrum
Gorontalo Accounting Journal Volume 3 Nomor 1 April 2020
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.326 KB) | DOI: 10.32662/gaj.v3i1.690

Abstract

The purpose of this study was to analyze the influence of firm age, leverage, profitability, liquidity, and gender on corporate social disclosure. Corporate social disclosure is measured using content analysis methods based on GRI Standards 2016. This research is based on a quantitative method using multiple linier regression analysis. The population of this study is manufacturing companies listed on London Stock Exchange in 2015-2017. The data analysis tool used is the IBM SPSS 21 program. The conclusion of this study is that leverage variable has a significant negative effect on corporate social disclosure, while firm age, profitability, liquidity, and gender variables have no significant effect on corporate social disclosure. The results showed that leverage has a negative and significant effect on corporate social disclosure. Firm age, profitability, liquidity, and gender have not a significant effect on corporate social disclosure.

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