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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 12 Documents
 1   2 
Search results for , issue "Volume 5 Nomor 2 October 2022" : 12 Documents clear
Tingkat Ketergantungan Keuangan Daerah Abdullah, Julie; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2414

Abstract

The purpose of writing this article is to determine the level of regional financial dependence in the North Bolaang Mongondow Regency using the method of financial ratio analysis.  The results showed that over 5 years the government of North Bolaang Mongondow Regency relied heavily on transfer funds from external parties to finance regional expenditures with an average percentage of financial dependence of 93.29 percent.  This high percentage rate shows that the contribution of local original income to the total regional income of the North Bolaang Mongondow Regency is still minimal.
Pengaruh Tax Avoidance, Firm Size Terhadap Earnings Management Dengan Financial Performance Sebagai Pemoderasi Arianti, Baiq Fitri
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.1954

Abstract

The purpose of research is to empirically prove the effect of tax avoidance and firm size as independent variables, on earnings management as the dependent variable. The study also examines the role of the financial performance in moderating the relationship between these variables. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2020 totaling 193 companies. The sample in this study amounted to 28 companies with purposive sampling method, the data that were successfully processed were 140 observations. The type of research used is descriptive quantitative research. The data analysis method uses panel data regression with the help of E-views 10 software. The results showed that tax avoidance has a positive and insignificant effect on earnings management, while firm size has a negative and significant effect on earnings management, financial performance variables cannot moderate the influence of tax avoidance and financial performance variables can moderate the influence of firm size on earnings management.
Pengaruh Elemen Fraud Diamond Terhadap Potensi Kecurangan Pengelolaan Dana Desa Rohanisa, Dina; Bhilawa, Loggar
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2158

Abstract

This research aims to examine the effect of pressure, opportunity, rationalization, and capability on the potential for fraud in the management of village funds in Cilacap Regency. The data used are primary data sources by distributing questionnaires to village heads and village officials in Cilacap Regency. The data analysis model used is multiple linear regression. The results of the study show that pressure, opportunity, rationalization, and capability have a significant positive effect on the potential of village fund fraud.
Pengaruh Mekanisme Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan dan Manajemen Laba terhadap Kinerja Keuangan Sentya, Putri Yuni; Mardianto, Mardianto
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2441

Abstract

The purpose of this study is to analyze the effect of corporate governance mechanisms (the proportion of the board of commissioners, institutional ownership, audit quality), the effect of corporate social responsibility, and the effect of earnings management on financial performance. The population of the research carried out was taken from company reports listed on the Indonesia Stock Exchange, where all samples used were financial reports, reports from 2017 to 2021. The sample was quoted using a purposive sampling technique, namely quoting samples based on certain characteristics. This study uses a quantitative method where the sample used is 70 companies with 222 data samples. Descriptive statistics, Chow test, Hausman test, R test, t test and F test are used as data analysis methods. Based on the research that has been done, it is found that there is no significant relationship between the independent board of commissioners, institutional ownership, audit quality, earnings management and corporate social responsibility, so the hypothesis in this study is rejected.
Analisis Kinerja Kantor Kesehatan Pelabuhan Poso Usu, Abdul Rahmat; Sulaeman, Sulaeman
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.1878

Abstract

Public sector organizations must be able to carry out good performance for accountability to the community. This study aims to determine the performance of the Poso Port Health Office with a value for money approach. This study uses secondary data, during the 2015-2020 period. The data analysis used in this research is qualitative data analysis and quantitative data analysis. The results of the analysis obtained according to the principle of value for money, namely the economic criteria showed a ratio of 90%-100% which according to economic performance was carried out. While the efficiency criteria of the Poso port health office get a result of 7%-30% which means that there is a very high efficiency performance. The last criterion is the effectiveness criteria, the organization carries out performance effectively, as shown from the results of the calculation of the ratio above 100%.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Nadhilah, Farhana; Widjaja, Hidajat Sofyan; Kaban, Reny Fitriana
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2165

Abstract

This research aims analyze the significance of the effect of profitability and leverage on firm value. This research methods uses descriptive and quantitative. Analysis of the data well-used data panel regression. The results found that profitability have a significant effect on firm value. While the leverage variabel shows a significant effect to firm value. This is related to firm values. Property and real estate company is expected to consistently ameliorate the performance in order to improve profitability and leverage on firm value. Higher profitability and leverage, the higher firm value.
Pengukuran Kemampuan Keuangan Daerah Dengan Rasio Share dan Growth Rahman, Zubaidah
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2472

Abstract

This study aims to measure the regional financial capacity. The data was used in the form of Financial Statements obtained from the Finance Agency of North Gorontalo Regency. The analytical method used is using share and growth analysis tools. The results of the research with share analysis show that North Gorontalo Regency during the five years, 2016-2020, has a meager criterion value, meaning that North Gorontalo Regency does not yet have the financial capacity to finance all of its total expenditures and is still dependent on the Central Government. Furthermore, the study's results as measured by growth analysis showed that North Gorontalo Regency during the 2016-2020 period had a low criterion value. This means that North Gorontalo Regency has poor growth in Regional Original Income (PAD) so North Gorontalo Regency does not yet have optimal prospects for future economic growth.
Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Rahman, Olivia Anastasia; Hasanuddin, Hasanuddin; Abdullah, Julie
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.1949

Abstract

Dividend policy is a decision in using profits, whether the profits earned by the company will be distributed to shareholders as dividends or will be retained in the form of retained earning to finance investments in the future. The pharmaceutical sub-sector has a high investment realization value and in relation to dividends, investors definitely want a return, one of which is through dividends. This study takes 4 variabel as factors that influence dividend policy, including profitability (ROA), leverage (DER), liquidity (CR), and firm size. The research method uses multiple linear regression analysis with an observation period of 7 years.The results of the study reveal that simultaneously the variables of profitability (ROA), leverage (DER), liquidity (CR), and firm size have a significant effect on dividend policy in the pharmaceutical sub-sector. Partially, only the liquidity variable (CR) has a significant effect on dividend policy, while the profitability (ROA), leverage (DER) and firm size variables has no significant effect on dividend policy in pharmaceutical sub-sector.
Pengaruh Karakteristik Auditor Dan Karakteristik Perusahaan Terhadap Audit Report Lag Susanto, Androni; Utama, Audyla Fitria
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2439

Abstract

This study aims to analyze two characteristics, namely the characteristics of the auditor which consist of, 1) The influence of the auditor's reputation on the Audit Report Lag, and 2) The effect of the auditor's tenure on the Audit Report Lag. The second characteristic is the company's characteristics which consist of, 1) The effect of the effectiveness of the audit committee on the Audit Report Lag, 2) The effect of accounting complexity on the Audit Report Lag, 3) The effect of the company's financial condition on the Audit Report Lag, 4) The influence of profitability on the Audit Report Lag. This study obtained data samples from financial reports and annual reports from 2017 to 2021 of entities listed on IPOs on the Indonesia Stock Exchange (IDX) from 2017. This study uses multiple linear regression analysis techniques with the help of SPSS software version 25. From the results of the study, it can be partially concluded that only the accounting complexity variable has no significant effect on the delay in audit reports.
Dampak Program Bantuan UMKM Pengolah dan Pemasar Hasil Perikanan Dalam Meningkatkan Produksi dan Pendapatan Dimasa Pandemi Covid-19 Piola, Marina Paramita S.; Karim, Rusdi Abdul; Ramly, Rizka Yunika
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.1892

Abstract

This study aims to analyze the implementation of the PUMP-P2HP assistance program in Gorontalo Province, especially the impact on increasing POKLAHSAR production and income. This research uses the Approach qualitative with case study method. The results show the implementation of this program through the facilitation of capacity and institutional strengthening by socialization, training, and mentoring. In addition, POKLAHSAR received BLM funding assistance. This research is expected to be a benchmark in implementing assistance programs for MSMEs under the auspices of the Department of Marine Affairs and Fisheries.

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