cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Wahyudin Hasan
Contact Email
wahyudinhasan99@gmail.com
Phone
-
Journal Mail Official
wahyudinhasan99@gmail.com
Editorial Address
-
Location
Kota gorontalo,
Gorontalo
INDONESIA
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 4 Documents
 1 
Search results for , issue "Volume 9 Number 1 April 2026" : 4 Documents clear
The Influence of Investment Decisions, Profitability, and Company Size on Company Value Sari, Ika; Matsani; Safitri, Devi
Gorontalo Accounting Journal Volume 9 Number 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4463

Abstract

The purpose of this study is to examine the influence of investment decisions, profitability, and company size on company value in banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This study uses a quantitative method with a causal approach and purposive sampling. The data used are secondary data and were analyzed using multiple linear regression using SPSS 26. The results of this study indicate that investment decisions and company size do not affect company value while profitability affects company value.
Corporate Governance Effect on Financial Distress Christian, Natalis; Angelin
Gorontalo Accounting Journal Volume 9 Number 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4676

Abstract

This study investigates the impact of corporate governance on the likelihood of financial distress among firms listed on the Indonesia Stock Exchange (IDX) during 2017–2023, encompassing the pre-COVID-19, COVID-19, and post-COVID-19 periods. Using panel logistic regression. The analysis examines governance variables, alongside financial controls such as leverage and profitability. Financial distress is measured using the Altman Z-score model. The findings show that leverage is the most consistent and significant predictor of financial distress across all periods. CEO turnover and BOD President turnover are negatively associated with financial distress, indicating their corrective governance role. Conversely, longer BOD President tenure increases distress risk, while longer average BOD tenure reduces it. Overall, financial structure plays a dominant role, while governance effects vary by context, offering insights for strengthening corporate resilience in emerging markets.
The Effect of Net Income and Net Cash Flow on Market Capitalization
Gorontalo Accounting Journal Volume 9 Number 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4547

Abstract

This study aims to analyze the effect of net income and net cash flow on market capitalization of companies listed on the Indonesian Stock Exchange during the 2019–2023 period. The research uses a quantitative approach with multiple linear regression analysis based on secondary data from annual financial statements. The results show that net income has a positive and significant effect on market capitalization, while net cash flow has no significant effect. These findings indicate that net income plays a more important role in influencing firm value from investors’ perspectives.
The Effect of ESG on Bank Performance: The Moderating Role of Foreign Ownership
Gorontalo Accounting Journal Volume 9 Number 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4661

Abstract

This study aims to analyze the impact of ESG on bank performance as measured by Return on Assets (ROA), Return on Equity (ROE), and GRI disclosure index with foreign ownership as a moderator. The research sample uses data from companies engaged in the banking sector in Indonesia with an observation period from 2019 to 2023. The research approach used is moderation regression analysis with secondary data from annual reports and sustainability reports. This study finds that foreign ownership can strengthen the positive influence of ESG on bank performance. This indicates that the involvement of foreign investors can strengthen the implementation of sustainability practices through better external oversight mechanism.

Page 1 of 1 | Total Record : 4

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Volume 9 Number 1 April 2026 Volume 8 Number 2 October 2025 Volume 8 Number 1 April 2025 Volume 7 Nomor 2 October 2024 Volume 7 Nomor 1 April 2024 Volume 6 Nomor 2 October 2023 Volume 6 Nomor 1 April 2023 Volume 5 Nomor 2 October 2022 Volume 5 Nomor 1 April 2022 Volume 4 Nomor 2 October 2021 Volume 4 Nomor 1 April 2021 Volume 3 Nomor 2 October 2020 Volume 3 Nomor 1 April 2020 Volume 2 Nomor 2 October 2019 Volume 2 Nomor 1 April 2019 Volume 1 Nomor 2 October 2018 Volume 1 Number 1 April 2018 More Issue