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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 181 Documents
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Pengaruh Fee Audit, Pergantian Auditor, Dan Ukuran Perusahaan Terhadap Audit Delay Fathonah, Salsabila; Sari, Ika; Mubarakah, Septyana
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.v7i1.3436

Abstract

This study aims to test, analyze and obtain empirical evidence regarding the effect of  fee audit, auditor switching, and company size on audit delay. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. This study uses secondary information from financial statements of mining companie listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with several predetermined criteria so that the samples obtained were 72 samples. The data analysis method used is panel data regression test use the software application Eviews. The results of this study indicate that (1) Fee Audit has a negative effect on audit delay, (2) Auditor Switching has no effect on audit delay, and (3) Company Size has no effect on audit delay.
Determinan Tax Avoidance dengan Komisaris Independen sebagai Pemoderasi Yanti, Anisyah Firda; Haryati, Tantina; Vendy, Vicky
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.v8i1.3650

Abstract

This study employs a quantitative methodology and specifically examines the population of energy businesses that are publicly listed on the Indonesia Stock Exchange throughout the period from 2018 to 2022. This study used a purposive sampling strategy to choose a subset of 19 organizations with 95 observation data. The study incorporates the principles of agency theory and stakeholder theory. The employed methodology is panel data regression. The findings indicated that both leverage and capital intensity had no substantial impact on tax avoidance. Profitability has a negative and significant effect on tax avoidance, whereas inventory intensity has a positive and significant effect on tax avoidance. Independent commissioners lack the authority to regulate the level of borrowing and capital intensity employed for the purpose of tax avoidance. However, they possess the capability to minimize the influence of profitability and inventory intensity on tax avoidance.
Corporate Social Responsibility and Company Performance: The Role Of Board Characteristics Itan, Iskandar; Giovani, Marshella; Butar-Butar, Dea Tiara Monalisa
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.v7i1.3372

Abstract

This research seeks to explore how the implementation of social responsibility practices impacts a company's performance and to investigate whether certain characteristics of the board play a moderating role in this relationship. The study collected data from 43 companies listed on the Indonesia Stock Exchange (IDX) that engaged in social responsibility activities during the period from 2017 to 2022. The analysis employed panel regression techniques. The findings of the study indicate a noteworthy negative correlation between corporate social responsibility (CSR) and return on assets (ROA). Conversely, the relationship between CSR and Tobin's Q is found to be statistically insignificant and positive. Moreover, the number of directors does not appear to moderate the relationship between CSR and company performance, whether measured by ROA or Tobin's Q. Similarly, independent commissioners do not seem to moderate the relationship between CSR and company performance when measured by ROA, but they do exhibit a moderating effect in the context of Tobin's Q.
The Influence of Good Corporate Governance on Financial Distress with Capital Structure as a Moderating Variable Hafidz, Ahmad Ridho; Lestari, Yona Octiani
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.v8i1.3553

Abstract

This study aims to determine the effect of Good Corporate Governance on Financial Distress with Capital Structure as a moderating variable. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) in the 2014-2022 period and the sample was determined using Purposive Sampling Technique. The data analysis technique used is Multiple Linear Regression and Moderation Regression. The results of the study indicate that partially only the Size of the Sharia Supervisory Board and the Composition of Independent Commissioners have a significant negative effect on Financial Distress, while in contrast to Company Size which shows a significant positive effect on Financial Distress. However, Capital Structure is not able to moderate the relationship between Good Corporate Governance and Financial Distress.
Peran Kinerja Keuangan Dalam Memediasi Corporate Governance Pada Corporate Internet Reporting Rahmawati, Alifia Nur; 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.v6i2.3136

Abstract

This research was done to see if financial performance could act as a mediating factor between corporate governance's influence and corporate online reporting. 58 companies were selected as examples using secondary data from company disclosures on the IDX80 recorded companies' website in 2022. The technique of route analysis method and SEM-PLS method-based hypothesis testing tools are used in the analytical process. The study's findings demonstrate that corporate governance has no impact on financial performance. Another indicates that both company governance and financial performance have an effect on corporate internet reporting in a negative way and corporate governance has an impact on corporate internet reporting. The influence of corporate governance on corporate internet reporting, which is a recent development in this study, cannot be mediated by financial performance.
Analisis Corporate Social Responsibility Terhadap Green Technology Innovation Dengan Pengendalian Internal Sebagai Variabel Intervening Putri Hardian, Qanita Marsha; Suryaningrum, Diah Hari
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.v7i2.3707

Abstract

This research investigates the influence of Corporate Social Responsibility (CSR) on Green Technology Innovation, towards Internal Control as an intervening variable. This studies is quantitative and focuses on companies in the energy, industrial, materials, and infrastructure sectors on the Indonesia Stock Exchange from 2018 to 2022. This study using the statistic descriptive method. The research results show that CSR as an independent variable and Internal Control as an intervening variable influence Green Technology Innovation. This study suggests that companies, shareholders, and governments should consider environmental risks in their decision-making processes.
Perencanaan dan Penganggaran Responsif Gender terhadap Efektivitas Pelaksanaan Anggaran Organisasi Perangkat Daerah Luawo, Vera Vebrianti; Saprudin, Saprudin; Junus, Onong; Hasan, Wahyudin
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.v8i1.4466

Abstract

This study aims to analyze the effect of Gender-Responsive Planning and Budgeting on the effectiveness of budget implementation in Regional Government Organizations (OPD) in Gorontalo Regency. Involving 64 respondents from 32 OPDs and using multiple regression analysis, the results show that Gender-Responsive Planning does not have a significant effect due to the mismatch between budget realization and the planned targets. In contrast, Gender-Responsive Budgeting has a significant effect; however, limited budget allocations, particularly the decrease in General Allocation Funds (DAU), hinder gender equality programs. Therefore, the Inspectorate’s supervision is essential to ensure consistency between planning, budgeting, and budget implementation.
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Investasi Zebua, Junar Cristin; Husna, Dhea Afri; Samosir, Marini Ibrani; Malau, Yois Nelsari; Mustafa, Mustafa
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.v6i2.3062

Abstract

The research aimed to examine both simultaneously and partially the factors influencing investment decisions in food and beverage sector companies listed on the Indonesia Stock Exchange from 2018 to 2021 using multiple linear regression analysis. The test results found that profitability, liquidity, leverage, solvency, and company size variables simultaneously had a significant impact on investment decisions. In partial testing, profitability had no significant effect on investment decisions, liquidity had no significant effect on investment decisions, leverage had no effect but had a significant impact on investment decisions, solvency had no effect but had a significant impact on investment decisions, and company size had no significant effect on investment decisions.
Pengaruh Risiko Kredit dan Kecukupan Modal Terhadap Profitabilitas Munggar, Puspa Widyadari; Nurhasanah, Nunung; Kosasih, Kosasih
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.v7i2.3433

Abstract

This research aims to determine the effect of credit risk and capital adequacy on profitability in state-owned banking companies. This research method uses quantitative methods with multiple regression analysis. The results of the research show that credit risk has a negative and significant effect on profitability, with a negative regression coefficient of -0.531 and a significance value of 0.002 0.05. Meanwhile, capital adequacy has a positive and significant effect on profitability, with a positive regression coefficient of 0.317 and a significance value of 0.001 0.05. Credit Risk and Capital Adequacy have a significant effect on Profitability with an R Square value of 71.1%.
Faktor Penentu Nilai Perusahaan: Peran Ukuran Perusahaan dan Profitabilitas di Indonesia Nasihin, Ihsan; Purwandari, Dian; Ardiansyah, Hendri Nur; Kartika, Erawati; Prawatiningsih, Desty
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.v8i1.4007

Abstract

This study aims to analyze the influence of company size and profitability on company value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The study used a quantitative method with multiple linear regression analysis. Secondary data from the company's financial statements is used, including total assets, Return on Assets (ROA), and Price to Book Value (PBV). Classical assumption tests are performed to ensure the feasibility of the model, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that company size and profitability have a positive and significant influence on the value of the company both partially and simultaneously. The Adjusted R² coefficient of 52.1% shows that these two variables together are able to explain the variation in the company's value. This research emphasizes the importance of company management in improving operational scale and efficiency to create higher value for shareholders.

Page 12 of 19 | Total Record : 181

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