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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 16 Documents
 1   2 
Search results for , issue "Volume 7 Nomor 1 April 2024" : 16 Documents clear
Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure Apriliani, Lina; Kadir, Kadir; Hifni, Syaiful
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3306

Abstract

The aim of this research is to test the correlation between carbon emission disclosure and firm value. Employing multiple linear regression analysis on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2021, this study utilized a sample of 51 energy sector companies selected through purposive sampling methods. The findings of this research demonstrate strong evidence of a negative correlation between carbon emission disclosure and firm value. The research results also indicate that size and leverage significantly influence firm value, while profitability does not affect firm value. This study highlights the significance of carbon emission disclosure on firm value. The implications of these findings emphasize the importance of encouraging companies to be more proactive in disclosing and managing carbon emissions as a strategy to gain investor trust and support and maintain long-term value.
Analisis Pengaruh Return On Assets, Sales Growth Dan Leverage Terhadap Tax Avoidance Hasanah, Rizki; Jusmani, Jusmani; Lilianti, Emma
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3175

Abstract

This research aims to obtain empirical evidence regarding the effect of return on assets, sales growth and leverage on tax avoidance. This research method uses quantitative descriptive analysis techniques in the analysis process using descriptive statistical techniques, classical assumption test analysis, multiple regression analysis, coefficient of determination test, t test and F test assisted by SPSS 25. The results of the study concluded partially that sales growth has a significant effect on tax avoidance, while return on assets and leverage have no significant effect on tax avoidance. Simultaneous testing shows the results of return on assets, sales growth and leverage have a significant effect on tax avoidance.
Pengaruh Persepsi Intensitas Pelatihan Dan Persepsi Kesiapan Pada Pelaporan Keuangan Berdasarkan SAK EMKM Andari, Atik Tri; Putranti, Eti; Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3490

Abstract

The quality of financial reports describes the performance of the business being run. Financial reporting by MSMEs uses SAK EMKM, so intensive training and readiness is required in preparing financial reports. This research aims to analyze perceptions of training intensity and perceptions of readiness in preparing financial reports based on SAK EMKM. The MSMEs in question are MSMEs in the manufacturing industry in Kediri City. This research uses a questionnaire distributed to MSME owners. This research uses multiple linear regression with the SPSS application. The results of this research indicate that perceptions of training intensity and perceptions of readiness influence the preparation of financial reporting based on SAK EMKM.
Pengaruh Leverage, Pertumbuhan Penjualan, Struktur Modal, Dan Arus Kas Bebas Terhadap Manajemen Laba Nasution, Ade Meilany; Purnasari, Nina; Sianturi, Yuni Dameriani; Herliani, Rini
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3232

Abstract

This study aims to analyze the effect of leverage, sales growth, capital structure and free cash flow on earnings management in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022. This study used 52 samples which were processed using spss. The test results explain that leverage, sales growth, free cash flow and capital structure simultaneously affect earnings management in manufacturing companies listed on the IDX for the 2019-2022 period. leverage and capital structure have a significant effect on earnings management in manufacturing companies listed on the IDX for the 2019-2022 period. While sales growth and free cash flow have no effect on earnings management in manufacturing companies listed on the IDX for the 2019-2022 period.
Pengaruh Capital Intensity dan Good Corporate Governance Terhadap Penghindaran Pajak Ariyani, Sinta; Sunarto, Sunarto
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3334

Abstract

This research was conducted with the aim of analysing the impact of capital intensity, institutional ownership, audit quality, audit committee, and independent commissioners on tax avoidance listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample that met the criteria in this study was 173 observation data from goods and consumption sector companies listed on the IDX. The data analysis technique in this study uses descriptive statistical analysis, classical assumption test, multiple linear regression test, model testing, and hypothesis testing. The results of this study indicate that capital intensity has a significant positive impact on tax avoidance, institutional ownership has no impact on tax avoidance, audit quality has a significant positive impact on tax avoidance, audit committee and independent commissioners have no impact on tax avoidance.
Keberlanjutan UMKM Ditinjau Dari Digitalisasi UMKM, Financial Literacy, Dan Behaviour Financial Suleman, Nurjana; K. Thalib, Maryati
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3271

Abstract

This study aims to examine the influence of MSME Digitalization, Financial Literacy, and Behavioral Finance on the sustainability of MSMEs in Gorontal City. This type of research is research quantitatively using regression analysis methods multiplex with the SPSS 25 program. Retrieval technique samples using the cluster method. Data collection was carried out through a survey method using a questionnaire distributed directly to 99 MSME actors in the central city of Gorontalo City. The results of this study show that the Digitalization of MSMEs has a significant effect on the Sustainability of MSMEs of 3,694, Financial Literacy has no significant effectto the MSME Sustainability Tax of 1,663, Behavior Financial has a significant effect on the MSME sustainability Tax of 3,632. simultaneously Digitalization of UMKM, Financial Literacy, and Financial Behavior has a significant effect on MSME Sustainability of 11,294.

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