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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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Analisis Intensitas Modal, Biaya Utang, Dan Komisaris Independen Pada Agresivitas Pajak Arianti, Baiq Fitri; Majidi, Lalu Muhammad Syahril
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.v6i1.2371

Abstract

The study aims to test and analyze the effect of capital intensity, debt costs, and independent commissioners as independent variables, on Tax Aggressiveness as dependent variables. This research approach uses quantitative approaches with descriptive methods. The population of 163 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. The number of samples in this study amounted to 13 companies with purposive sampling methods, data that was successfully processed as many as 65 annual financial statement data. Statistical methods for data analysis using the eviews 10 application. The results of the panel's regression analysis test proved that partially, for capital intensity variables had a positive and significant effect on tax aggressiveness, the debt cost variable had a positive and insignificant effect on tax aggressiveness, while the independent commissioner variable had a negative and insignificant effect on tax aggressiveness.
Pengaruh Reputasi Kantor Akuntan Publik, Umur Perusahaan, Dan Solvabilitas Terhadap Audit Delay Rahmawati, Riris Indah; Widati, Listyorini Wahyu
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.v7i1.3298

Abstract

This research was conducted to find out and analyze whether during the Covid-19 pandemic audit delay was influenced by KAP reputation, company age and solvency. This test was carried out on manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange (BEI) for the period 2020 to 2022. A total of 61 sample companies used in this research were obtained using the 'purposive sampling' method, the data was tested using the technique multiple regression analysis processed with SPSS version 25 software. The results of this research can be concluded that only the Solvency variable does not have a significant effect on Audit Delay.
Kinerja Keuangan Pemerintah Daerah: Ukuran Pemerintah Daerah, Belanja Modal, Belanja Rutin, dan Indeks Reformasi Birokrasi Budiharjo, Roy; Hariani, Swarmilah; Sagita, Ardio
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.v8i1.3712

Abstract

This study aims to analyze the influence of local government size, capital expenditure, routine expenditure, and the bureaucratic reform index on the financial performance of local governments in Central Java Province. Secondary data were collected from district and city governments in Central Java Province, with samples selected using a purposive sampling method based on local government financial reports and information on the bureaucratic reform index from 2019-2021. This study employs multiple linear regression analysis with partial testing using the t-statistic, following classical assumption testing. The results indicate that local government size has a significant positive effect on financial performance, while capital and routine expenditures have significant negative effects. Conversely, the bureaucratic reform index has no effect on financial performance. The findings provide insights for local governments in managing finances to improve efficiency and effectiveness in public service delivery.
Analisis Akuntabilitas Pengelolaan Keuangan Duinkerken, Jessie Christy Natalia; Tinangon, Jantje J.; Budiarso, Novi Swandari
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.v6i2.3229

Abstract

This research aims to analyze the accountability of financial management of the North Sulawesi Provincial General Election Commission (KPU). The research method used is a qualitative approach. Data analysis involves data reduction, data display, and drawing conclusions. The research findings are as follows: (1) The financial management of the 2020 regional head election by the North Sulawesi Provincial General Election Commission was conducted in accordance with the Ministry of Finance regulations. (2) Several findings regarding the accountability of financial management of the North Sulawesi KPU for the 2020 regional head election were identified. (3) There are several efforts that need to be undertaken to enhance the accountability of financial management within the North Sulawesi Provincial General Election Commission.
Hubungan Kualitas Laba, Profitabilitas, Dan Corporate Social Responsibility Terhadap Return Saham Marbun, Ruth Stephany; Suhartini, Dwi
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.v7i2.3551

Abstract

This research aimed to analyze and measure the relationship between earnings quality, profitability, and corporate social responsibility on stock returns of food and beverages sector companies in 2020-2022. The population in this study obtained 30 companies with a sampling technique using purposive sampling so that 54 companies were obtained as samples. The data analysis technique used multiple linear regression analysis. The results of this study indicate that earnings quality and return on investment affect the disclosure of stock returns. While corporate social responsibility cannot affect the disclosure of stock returns. This research is expected to provide an overview of what stock return disclosure is influenced by so that it can be used by companies for evaluation and decision making.
Pengaruh Kepemilikan Institusional, Intensitas Aset Tetap, Dan Financial Distress Terhadap Agresivitas Pajak Romadhina, Anggun Putri
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.v6i2.3171

Abstract

This research aims to provide empirical evidence of the influence of institutional ownership, fixed asset intensity, and financial distress on tax aggressiveness. The study adopts a quantitative approach and utilizes secondary data, specifically financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The test results showed that institutional ownership, fixed asset intensity and financial distress simultaneously affect the aggressiveness of the tax. It can be assumed that if a company has institutional ownership, fixed asset intensity and is experiencing financial difficulties, it can affect management or company activities to take aggressive tax avoidance actions.
Self Assessment System, Pengetahuan, Dan Sanksi Pajak Berpengaruh Terhadap Kepatuhan Pajak Dengan Religiusitas Sebagai Variabel Moderasi Utami, Amelia Febi; Andriani, Sri
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.v7i2.3518

Abstract

This study investigates the impact of several factors on taxpayer compliance, including understanding of the self-assessment system, knowledge of tax regulations, tax sanctions, and religiosity. The aim is to gain insights into what influences taxpayers to comply with tax regulations. The study employs quantitative data collection methods through surveys and questionnaires. Analytical techniques such as descriptive analysis, quality tests, classical assumption tests, and hypothesis testing are used. Results indicate that understanding of the self-assessment system, knowledge, and tax sanctions positively influence taxpayer compliance. Additionally, religiosity moderates the relationship between understanding the self-assessment system, knowledge, and taxpayer compliance, but not for tax sanctions.
Dampak Strategic Agility Bumdes Terhadap Keberhasilan Pengelolaan BUMDes Ditinjau Dari Absorptive Capacity dan Channel Richness Pengurus BUMDes Fitrianti, Fitrianti; Suleman, Nurjana; Sholehah, Nur Lazimatul Hilma
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.v6i1.2442

Abstract

This research is done to identify direct and indirect connections from absorptive filters and the richness channel toward the strategic objectives and their impact on the success of management of the bumdes in wonosari district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is the entire bumdes county boalemo with a sampling withdrawal using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The results of this study indicate that (1) absorptive indicators affect negative and significant to the strategic features bumdes in wonosari district, (2) the richness channel has a positive influence on the strategic imports bumdes in wonosari district, (3) absorptive proximity has indirectly affected no significant positive impact on the success of bumdes' management through the strategic imports on the bumdes in wonosari district, (4) the richness channel has indirectly affected the management of bumdes through the strategic imports bumdes in wonosari district, (5) the strategic imports have a positive and significant impact on the management of the bumdes in wonosari district.
Analisis Pengaruh Ukuran Perusahaan Terhadap Audit Delay Berdasarkan Literature Review Terindeks Sinta Kau, Sasmita Trimoelya; Santoso, Rachmat Agus; Fitriana, Fitriana
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.v7i1.3447

Abstract

The purpose of preparing this literature review article is to find out and review previous research on the relationship between company size and audit delay. This research in preparing the article uses qualitative descriptive methods and literature studies to strengthen arguments through information collected from articles published in sinta indexed journals. The results of this study indicate that company size has no significant effect on audit delay, this is because those who cite more research other than company size and there are other variables that have a significant effect on audit delay. As well as from the 20 journals reviewed, only 8 journals state that company size has a significant effect on audit delay.
Pengaruh Penerapan SAK EMKM, Sistem Informasi Akuntansi, dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Andari, Atik Tri; Asmoro, Wiwiek Kusumaning; Setianingsih, Novie Astuti; Fitriani, Dwi Rahma
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.v8i1.3826

Abstract

This study aims to analyze the influence of the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), accounting information systems, and business size on the quality of financial statements. The subjects of this study are MSMEs engaged in the tofu processing industry located in the city of Kediri. This research uses multiple linear regression analysis. The results show that the implementation of SAK EMKM has a significant influence on the quality of financial statements. In addition, accounting information systems also have an effect on financial statement quality. Likewise, business size is proven to influence the quality of financial statements. Simultaneously, accounting information systems and business size collectively affect the quality of financial statements.

Page 13 of 19 | Total Record : 181

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