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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 181 Documents
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Pengaruh Pengungkapan Corporate Social Responsibility dan Kualitas Audit terhadap Biaya Utang Yanni, Yanni; Serly, Serly; Tang, Sukiantono
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3338

Abstract

This research aims to analyze the impact of Corporate Social Responsibility disclosure and audit quality on debt costs. We also use company size, return on assets, and leverage as control variables in this study. The research method employs financial data from companies published on the Indonesia Stock Exchange as the sample to be tested using panel regression. The software used includes SPSS and Eviews10. The results of this study indicate that Corporate Social Responsibility disclosure does not have a significant impact on debt costs. Meanwhile, audit quality significantly and negatively affects debt costs. The control variable results show that return on assets significantly and negatively affects debt costs, while company size and leverage do not have a significant impact on debt costs.
Whistle-Blowing Policy as a Governance Tool: An Empirical Study of Earnings Management in Indonesian Companies Hapsari, Dian Indriana; Welly, Yerisma; Sianipar, Martin Yehezkiel
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3935

Abstract

This study aims to examine whether the implementation of Whistle-Blowing Policy (WHBLP) strengthens the effectiveness of Corporate Governance (CG) mechanisms in limiting earnings management (EM) practices in Indonesian manufacturing companies. The research adopts an empirical quantitative approach, using secondary data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected through purposive sampling, and data analysis was conducted using panel data regression and the Modified Jones Model (MJM) to measure discretionary accruals as a proxy for earnings management. The findings reveal that firms with well-structured internal controls and WHBLP can enhance monitoring mechanisms of CG, thus mitigating earnings management. However, the results also indicate that CG mechanisms are sometimes more effective in firms without WHBLP, suggesting the need for stronger policy enforcement. These findings provide practical implications for investors, shareholders, and policymakers in developing more effective whistle-blowing systems to improve corporate governance practices.
Peran Opini Audit Wajar Tanpa Pengecualian Dan Fundamental Dalam Mempengaruhi Return Saham Handayani, Revita Dwi
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.v7i1.3336

Abstract

The audit opinion is one of the factors that investors consider when buying or selling shares. This research was conducted to determine the role of audit opinions and fundamenta analysize in influencing return stock on the Indonesia Stock Exchange. This study was a quantitative research approach that used secondary data. The population of this research consisted of 790 companies listed on the Indonesia Stock Exchange, based on purposive sampling technique a total of 430 were selected as the research sample during the study period from 2018 to 2021. This research utilized panel regression analysis and used Eviews 9 application. The research findings indicate that the audit opinions with unqualified opinion and return on asset in this study played a role in the company's stock returns and current ratio has no role in the company’s stock returns.
Model Akuntabilitas dan Transparansi Pengelolaan Hibah Masjid Berbasis Kearifan Lokal Masyarakat Piola, Marina Paramita S.; Mauli, Siti Awalanda
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3811

Abstract

This research decisively reveals a robust model of accountability and transparency in the management of mosque grants, firmly based on the local wisdom of the Gorontalo community. Using qualitative methods, the study employs a range of effective data collection techniques, including interviews, observations, and documentation at mosques that receive grants in Gorontalo City. The results demonstrate that accountability and transparency in managing mosque grant funds are effectively upheld through straightforward record-keeping, deeply embedded in local values such as trustworthiness, patience, honesty, responsibility, and wisdom. These values resonate in the oral traditions of the Gorontalo people, providing clear guidelines for managing mosque finances. Moreover, the research highlights a critical need for enhanced information transparency to the public, essential for maintaining the congregation's trust and fostering a stronger community connection.
Kecurangan Akuntansi Memediasi Pengaruh Sifat Machiavellian Pada Persepsi Creative Accounting Prajnananira, I Gusti Ayu Dhira Yoseva; Susilowati, Endah
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.v6i2.3129

Abstract

This research aims to investigate how accounting fraud mediates Machiavellian traits on the perception of creative accounting and the relationships among the variables. The data used is primary data obtained from questionnaires and processed using SmartPLS 4.0. The research results indicate that Machiavellian traits influence accounting fraud and the perception of creative accounting. Accounting fraud also affects the perception of creative accounting. Therefore, it can be said that accounting fraud serves as a mediator in moderating the influence of Machiavellian traits on the perception of creative accounting. The implication of this study is the enhancement of students' ethics by strengthening business ethics education.
Pengaruh Pengetahuan Pajak, Tarif Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Bagi Pelaku Usaha Online Basiroh, Alfi; Sari, Ika
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3521

Abstract

This study aims to gather empirical evidence on the influence of tax knowledge, tax rates,  and  tax sanctions on the tax compliance of individual online entrepreneurs in Jabodetabek. This quantitative research employed simple random sampling as the sampling technique, resulting in 97 respondents. Primary data was collected through direct distribution of questionnaires. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0. The findings revealed that tax knowledge and tax sanctions variables do not significantly influence taxpayer compliance, while the tax rate variable significantly impacts taxpayer compliance.
Pengaruh Price Earning Ratio, Debt To Equity Ratio, Return On Asset, Current Ratio Dan Firm Size Terhadap Nilai Perusahaan Pasaribu, Ruth Mita Tettyana Br.; Situmorang, Saida; Sagala, Rina Fitrayani; Sitorus, Jessy Safitri; Masnaya, Muthmainnah
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.v6i2.2956

Abstract

The company is an organization that has a goal of obtaining sustainable profits. This study aims to analyze the effect of the Price Earning Ratio, Debt To Equiy Ratio, Return On Assets, Current Ratio and Firm Size on Company Value in Real Estate Companies and the Property Sector on the IDX in 2018-2020. The sample selection used purposive sampling with a total sample of 111, which was processed using the SPSS application. The test results explain that the Debt To Equity Ratio, Price Earning Ratio, Current Ratio, Firm Size and Return On Assets have a simultaneous effect on company value in Real Estate and Property companies on the IDX in 2018-2020. Return On Assets, Price Earning Ratio, and Current Ratio do not partially affect Company Value in Property and Real Estate companies in 2018-2020. Firm Size and Debt to Equity Ratio have a partial effect on Firm Value in Real Estate and Property companies on the IDX in 2028-2020.
Literature Review: Perkembangan Keterampilan Profesi Akuntan Wallu, Fitriani; Jaya, I Made Laut Mertha; Andrianto, Wahyu; Anan, Edy
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3495

Abstract

This research was conducted to find out the development, description, and opportunities for accountant professional skills in Indonesia so far. This research uses a qualitative method, with a literature review design. The more advanced the business world, of course, will affect the increasingly complex transactions that occur both in terms of type and in terms of the number of transactions themselves. In the end, this will directly affect the progress of the accounting discipline itself. This research identifies several skills that are necessary and important for the accounting profession in Indonesia, namely technical skills, generic skills, and technology and IT skills. The skill development of the accounting profession in the future has changed a lot compared to the past. They can do digital record keeping, which reduces time, despite the different opportunities in the accountant and auditor careers. Since the implementation of robotic technology is quite large, they still cannot perform all important tasks. Future accountants may also find new jobs and more responsibilities. As a result, accountants need the ability to adjust to technological changes that will continue to occur. Future accountants must have information technology, critical thinking, and problem solving skills.
Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud Murnandes, Mutia; Budyastuti, Triyani
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4065

Abstract

The aim of this research is to analyze fraud pentagon on detecting financial statement fraud of BUMN companies listed in Indonesia Stock Exchange for the period 2018-2022. The independent variable used in this study is the fraud pentagon with five factors which consists of pressure, opportunity, capability, rationalization, and arrogance. The dependent variable used in this research is financial statement fraud. The population of this research is BUMN companies for the period 2018-2022. The samples collected used the purposive sampling method. A total of 95 data were selected as a sample. The analysis method for this research uses multiple linear regression. The results shows that pressure and arrogance have a positive effect on financial statement fraud. While opportunity, capability, and rationalization have no effect on the financial statement fraud.
Free Cash Flow, Profitabilitas, Kebijakan Hutang, dan Likuiditas terhadap Kebijakan Dividen Syamsuddin, Fajar Rakasiwi
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2721

Abstract

This study aims to determine the effect of free cash flow, profitability, leverage and liquidity on dividend policy (an empirical study of pharmaceutical companies listed on the Indonesian stock exchange. Multiple regression analysis is used to determine the significance of the independent variables on the dependent variable. Types of data in this research is quantitative data in the form of numbers from the company's financial statements which are the object of research to be further converted into ratio values. The sampling technique used in this research is purposive sampling method. The research samples are pharmaceutical companies listed on the Indonesian stock exchange with consistent criteria for publishing annual reports from 2018 to 2022. This study found that profitability has a positive and significant effect on dividend policy. That is, if the company generates profits, the company will distribute it as dividends. Free cash flow, debt and liquidity policies have no significant effect on the company's dividend policy.

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