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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 Corporate Social Responsibility, Kepemilikan Manajerial, Dan Capital Intensity Terhadap Tax Avoidance Agustyo, Bagas Arya; Arianti, Baiq Fitri
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.v7i1.3168

Abstract

This study aims to obtain empirical evidence of the effect of corporate social responsibility, managerial ownership and capital intensity on tax avoidance. This type of research uses a quantitative approach. The data used is secondary data in the form of financial statements. The population in this study are manufacturing companies, especially the primary consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021. The samples used in this study amounted to 12 manufacturing companies with a 5-year observation period in the 2017-2021 period and the number of financial reports sampled in this study amounted to 60. The results of the research conducted show that corporate social responsibility, managerial ownership, and capital intensity have an effect on tax avoidance, corporate social responsibility has no effect on tax avoidance, managerial ownership has a negative effect on tax avoidance and capital intensity has no effect on tax avoidance.
Pengaruh Rasio Kemandirian Keuangan Daerah dan Rasio Efektivitas Pendapatan Asili Daerah Terhadap Belanja Modal Nuraeni, Siti; 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.v7i2.3482

Abstract

Regional financial performance provides an overview of regional capacity in financial management. For six years, from 2018 to 2023, this research was conducted in Karawang Regency. The aim of this research is to determine and assess the influence of capital expenditure in Karawang Regency on the PAD Effectiveness Ratio and Regional Financial Independence Ratio from 2018 to 2023. One aspect of the methodology used in quantitative research is multiple linear regression testing. The research results show that the regional financial independence ratio influences the capital expenditure variable. The PAD effectiveness ratio has no influence on capital expenditure. Simultaneously, the regional financial independence ratio variable and the PAD Effectiveness Ratio variable influence capital expenditure.
Pengaruh Return On Investment, Economic Value Added Dan Market Value Added Terhadap Return Saham Wahab, Dinda Illene; Handayani, Susi
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.v6i2.3010

Abstract

This study, which has a research period of 2019–2021, aims to determine the effect of Return on Investment (ROI), Economic Value Added (EVA) and Market Value Added (MVA) on stock returns in health sector companies and the telecommunications subsector listed on the Indonesia Stock Exchange. This study used a purposive sampling technique, which produced 99 data. Data analysis was carried out quantitatively and the hypothesis was tested by means of multiple regression analysis using SPSS version 26. The results of the analysis showed that simultaneously the variables ROI, EVA and MVA had an influence on stock returns. Meanwhile, partially, the results show that Return on Investment has a positive effect on stock returns, while Economic Value Added and Market Value Added have no effect on stock returns.
Sustainability Report Disclosure: Dampak Kinerja Keuangan dan Komite Audit Apriyani, Miya Wahyu; Widoretno, Astrini Aning
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.v7i2.3494

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris atas pengaruh net profit margin, return on assets, current ratio, debt to equity ratio, dan komite audit terhadap pengungkapan sustainability report. Penelitian ini dilakukan pada perusahaan infrastruktur dan perindustrian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021 hingga 2022. Populasi dalam penelitian ini diperoleh sebesar 130 perusahaan dengan teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 66 perusahaan sebagai sampel. Teknik analisis data yang digunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa net profit margin dan debt to equity ratio berpengaruh terhadap pengungkapan sustainability report. Sedangkan return on assets, current ratio, dan komite audit tidak dapat mempengaruhi pengungkapan sustainability report. Seluruh variabel dependen secara simultan berpengaruh terhadap pengungkapan sustainability report. Penelitian ini diharapkan dapat memberikan gambaran terkait pengungkapan sustainability report dipengaruhi oleh apa saja sehingga dapat digunakan oleh perusahaan untuk bahan evaluasi dan pengambilan keputusan baik untuk manajemen maupun stakeholder.
Analisis Perkembangan Kinerja Keuangan Perusahaan Abdullah, Julie; Hasanuddin, Hasanuddin; Lamuda, Ilyas; Uno, Rahmat
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.v7i2.4117

Abstract

This study analyzes the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during and after the Covid-19 pandemic. Using activity, profitability, and liquidity ratios, the results show that most companies experienced financial performance fluctuations. Activity and profitability ratios remained below industry standards, while liquidity ratios varied, with some companies maintaining their ability to meet short-term obligations. This study highlights the need for improved operational efficiency and financial strategies to achieve optimal performance.
Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Nugroho, Kukuh Wahyu; Supriyadi, Didit; Chaerudin, Chaerudin
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.v6i1.3137

Abstract

This study aims to determine the influence of Financial Statement Ratios, which consist of Profitability Ratios (Return On Assets), Solvability Ratios (Debt to Equity Ratio) and Liquidity Ratios (Current Ratio) to Firm Value (Price to Book Value), both in partially or simultaneously terms, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. The study was conducted on financial ratio data, with the independent variables are Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) and also the dependent variable is Price to Book Value (PBV), which is obtained from audited financial statements for the period 2017 - 2020. The analytical method that the researcher uses is multiple linear analysis by carrying out several tests, such as the classical assumption test, T test and F test. The result indicates that Profitability Ratios (ROA), Solvability Ratios (DER) and Liquidity Ratios (CR) have significant effect on Firm Value (PBV), either partially or simultaneously.
Sistem Akuntansi Pemberian Kredit Agunan Rumah Dalam Mendukung Pengendalian Internal Pemberian Kredit Dera, Firman; Masiaga, Novaliastuti; Rahman, Zubaidah; Hasan, Wahyudin
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.v7i1.3435

Abstract

This research aims to explain and analyze how the Accounting System for Providing Home Collateral Credit at PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office. The method used in the research is a qualitative descriptive review. PT. Bank Tabungan Negara, Tbk Gorontalo Branch Office has implemented an accounting system for granting home mortgage credit  well and meets the internal control elements and is in accordance with established standards, and is supported by an E-Loan system which can provide convenience in the credit granting process and more effective and efficient credit decision making from the credit granting system.
Analisis Penyebab Tax Avoidance Pada Perusahaan Sektor Consumer Cyclicals, Consumer Non-Cyclicals, dan Healthcare Kholilatussaskia, Nur Azizah; Nuswandari, Cahyani
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.v8i1.3752

Abstract

The purpose of this research is to analyse the effect of Capital Intensity, Leverage, Company Size, and Sales Growth on Tax Avoidance in Consumer Cyclicals, Consumer Non-Cyclicals, and Healthcare sector companies listed on the IDX for the 2020-2022 period. This research uses descriptive statistical tests, panel data regression, classical assumption tests, coefficient of determination tests, F tests, and t tests in data analysis. The analysis results prove that Sales Growth has a positive effect on Tax Avoidance. While Leverage has a negative effect on Tax Avoidance. Meanwhile, Capital Intensity and Company Size have no influence on Tax Avoidance.
Pengaruh Karakteristik Chief Executive Officer Terhadap Real Earnings Management Dengan Koneksi Politik Sebagai Moderasi Ivone, Ivone; Vivin, Vivin; Karina, Ria
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.v7i1.3249

Abstract

This study examined the relationship between CEO characteristics and real earnings management as a dependent variable and included political connections as a moderating variable for non-financial companies listed on the BEI (Indonesian Stock Exchange). The number of observation data sampled in this research was 1,546 data through a purposive sampling. The method applied in analyzing research data is using panel regression analysis and tested using Eviews10. Based on the results of this research, political connections have a significant positive effect on CEO tenure and real earnings management, however political connections cannot be proved to influence other variables in this study, including CEO ownership, CEO expertise, and CEO narcissism.
Evaluation and Design of Mosque Financial Statements Based on ISAK 35 Susanto, Nurhadi; Alamsyah, Ahmad Fahrudin
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.v8i1.3627

Abstract

The aim of this study is to analyze the financial report format presented by Masjid Besar Al-Jami' Khoirul Huda. This study also seeks to assess whether the financial report complies with ISAK 35 standards and to explore its benefits for the mosque's management. The research method used is a descriptive approach with a qualitative method. The findings of this study show that the financial report prepared by the mosque's treasurer only contains information about income and expenses, which complies with ISAK 35 standards. However, the report does not include a statement of financial position, which is an essential component of financial reporting according to accounting standards.

Page 15 of 19 | Total Record : 181

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