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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.
Arjuna Subject : -
Articles 17 Documents
 1   2 
Search results for , issue "Volume 6 Nomor 2 October 2023" : 17 Documents clear
Pengaruh Pertumbuhan Penjualan, Beban Operasional, Perputaran Kas, Pendapatan Operasional Terhadap Laba Gultom, Gres Marta W.; Tania, Caroline
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3139

Abstract

This research aims to prove and analyze the sales growth, operational expenses, cash turnover, and operating income's impact on profit in Consumer Goods Industry Companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2021. The data analysis model applied is multiple linear regression analysis. The research results, when tested simultaneously with an F-test, show that the variables of sales growth, operational expenses, cash turnover, and operating income have an impact on profit. The discussion results, when tested individually with a T-test, show that the variables of sales growth, operational expenses, cash turnover, and operating income do not have a partial and significant impact on profit.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Profitabilitas Terhadap Nilai Perusahaan Yulianti, Ayundha Kusuma; Sundari, Siti
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3166

Abstract

This research aims to examine and demonstrate the influence of investment decisions, financing, and profitability on the company's value in the food and beverages sector on the Indonesia Stock Exchange. The company's value in this study is measured using Tobin's Q formula. The research sample consists of 18 companies selected through purposive sampling. Data analysis techniques employed in this study include descriptive statistics, multiple linear regression, coefficient of determination test, t-test, and goodness-of-fit test using the SPSS program. The research findings indicate that investment decisions contribute to an increase in company value. Financing decisions contribute to the enhancement of company value. Profitability contributes to the increase in company value.
The Effect of Magnitude of Operating Cash Flow and Accrual Earnings on the Level of Earnings Persistence Triani, Neks; Abbas, Ahmad
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.2743

Abstract

This research aims to disclose the magnitude of operating cash flow and accrual earnings in affecting the level of earnings persistence. The sample of this research was manufacturing firms listed in Indonesia Stock Exchanges. The nexus between variables was tested using random effect model. This research demonstrated that the magnitude value of manufacturing firms is positive on average in the accrual earnings, operating cash flow, and earnings persistence. The result of testing the effect points out that accrual earnings and operating cash flow affect the earnings persistence positively. The level of the earnings persistence has been followed by the magnitude of accrual earnings and operating cash flow indicating that the higher the accrual earnings and operating cash flow, the more persistent the earnings gained by manufacturing firms.
Pengaruh Independensi Komite Audit Dalam Memoderasi Karakteristik Chief Executive Officer Terhadap Kualitas Pelaporan Keuangan Kelly, Kelly; Mardianto, Mardianto
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3124

Abstract

This study aims to examine how audit committee independence moderates’ CEO characteristics on financial reporting quality in companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The research sample consisted of 1945 data collected through a purposive sampling method. Research was performed using panel regression and processed by Eviews10 software using a quantitative approach to statistical data. This study concluded that audit committee independence is able to moderate the relationship between CEO tenure and real earnings management with a negative coefficient on financial reporting quality, howecer was unable to moderate the relationship of CEO expertise and CEO ownership.
Determinan Pengelolaan Keuangan Daerah : Sistem Pengendalian Internal Sebagai Pemoderasi Salsabila, Aina Thusamma; Suhartini, Dwi
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3150

Abstract

This research aims to analyze the responses of government officials in villages or urban districts regarding transparency in local financial management moderated by the internal control system. The study was conducted in villages and urban districts in the Sidoarjo District, with a sample of 42 respondents, including Village/Urban District Heads, Village/Urban District Secretaries, and Treasurers from each village and urban district. This research is quantitative in nature, and the analysis technique used is Partial Least Square (PLS) with the assistance of WarpPLS 8.0 software. The findings indicate that transparency has a positive impact on local financial management. However, the internal control system cannot strengthen the relationship between transparency and local financial management.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Arviani, Frezca Inghe; Sundari, Siti
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3167

Abstract

This research aims to examine the influence of profitability, company size, and sales growth on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange. Data was collected using purposive sampling. The data analysis technique in this study utilized multiple linear regression analysis with the assistance of IBM SPSS data processing. The research results indicate that, partially, profitability has an influence on the capital structure, company size influences the capital structure, and sales growth affects the capital structure. Simultaneously, profitability, company size, and sales growth also influence the capital structure of property and real estate companies.
Pengaruh Likuiditas Terhadap Harga Saham Dengan Profitabilitas Sebagai Variabel Moderasi Budiharjo, Roy; Rujito, Rujito
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3128

Abstract

This research was carried out to find out how the impact of liquidity on stock prices with profitability as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange from 2016 to 2020 is the population taken. Purposive sampling is the sampling method used. The survey data is taken from the 2016-2020 Indonesian Capital Market Index (ICMD). Statistical testing was carried out using the t-test and multiple linear regression analysis, which first tested the classical assumptions. The results of this study indicate that: liquidity has a negative effect on stock prices and profitability has a positive effect on stock prices while profitability is unable to moderate the relationship between liquidity and stock prices.

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