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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 Pertumbuhan Penjualan, Beban Operasional, Perputaran Kas, Pendapatan Operasional Terhadap Laba Gultom, Gres Marta W.; Tania, Caroline
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.v6i2.3139

Abstract

This research aims to prove and analyze the sales growth, operational expenses, cash turnover, and operating income's impact on profit in Consumer Goods Industry Companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2021. The data analysis model applied is multiple linear regression analysis. The research results, when tested simultaneously with an F-test, show that the variables of sales growth, operational expenses, cash turnover, and operating income have an impact on profit. The discussion results, when tested individually with a T-test, show that the variables of sales growth, operational expenses, cash turnover, and operating income do not have a partial and significant impact on profit.
Pengaruh Kinerja Lingkungan Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Fadillah, Muhamad Renaldi Razka; Rismayadi, Budi; Yanti, Yanti
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.v7i2.3488

Abstract

This study aims to examine the impact of environmental performance and Corporate Social Responsibility (CSR) on the financial performance of manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX). The research adopts a quantitative methodology with a descriptive verification approach. Purposive sampling was employed to collect the data, which was then analyzed using SmartPLS software. The analysis includes testing the outer model, inner model, and hypothesis evaluation. The findings reveal that CSR has a significant effect on financial performance, whereas environmental performance does not show a significant impact. The study suggests further research to explore the influence of environmental costs and company size on financial performance, as well as expanding the sample to other industrial sectors.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Profitabilitas Terhadap Nilai Perusahaan Yulianti, Ayundha Kusuma; Sundari, Siti
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.v6i2.3166

Abstract

This research aims to examine and demonstrate the influence of investment decisions, financing, and profitability on the company's value in the food and beverages sector on the Indonesia Stock Exchange. The company's value in this study is measured using Tobin's Q formula. The research sample consists of 18 companies selected through purposive sampling. Data analysis techniques employed in this study include descriptive statistics, multiple linear regression, coefficient of determination test, t-test, and goodness-of-fit test using the SPSS program. The research findings indicate that investment decisions contribute to an increase in company value. Financing decisions contribute to the enhancement of company value. Profitability contributes to the increase in company value.
Fintech Payment, Lifestyle, dan Pembelajaran Akuntansi Berpengaruh Terhadap Peengelolaan Keuangan Pribadi Mahasiswa Akuntansi Nisa, Lutfiatul Khoirun; Zuraidah, Zuraidah
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.v7i2.3450

Abstract

This purpose of research is to evaluate how fintech payment, lifestyle, and accounting learning affect the way a student majoring in accounting at the State Islamic UIN Maliki Malang manages his finances. This study uses a quantitative approach research method by using primary data collected from questionnaires distributed to university students. The sample of this research consists of 81 students selected by purposive sampling method from a population of 419 students majoring in Accounting, Faculty of Economics, UIN Maliki Malang. The results of the data obtained were evaluated using the SmartPLS version 4.1 application analysis method. Analysis of the results illustrates that fintech payment, lifestyle, and accounting knowledge positively and significantly affect students' personal financial management. In particular, fintech payment and lifestyle have a significant influence on personal financial management, as well as accounting learning.
Empirical Analysis of Financial and Macroeconomic Dynamics on Stock Returns Ismayanti, Diah; Surti, Surti
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.v8i1.4053

Abstract

This study examines the influence of financial and macroeconomic factors on stock returns of palm oil companies on the Indonesia Stock Exchange during 2018-2024. Using a panel data analysis of 9 palm oil companies, this study investigates how Earnings Per Share (EPS), Price to Earnings Ratio (PER), Return on Equity (ROE), and inflation affect stock performance in the context of the Indonesian economy. The research methodology applies a causal quantitative approach with data from the IDX quarterly financial reports and BPS inflation data. The sample was selected through a purposive sampling method based on the following criteria: listed on the IDX during the study period, consistency of financial report publication, and completeness of variable data. The strategic position of this sector in the Indonesian economy, which contributes to foreign exchange and rural employment, the importance of understanding its investment dynamics. This study integrates the perspective of development economics, analyzing how capital markets can support national economic development through the palm oil sector. These findings are expected to provide insights for investors, companies, and policy makers.
Analisis Determinan Kinerja Keuangan Amaliah, Riska; Dahruji, Dahruji
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.v6i1.2670

Abstract

The following research aims to find out what factors influenced the financial performance of Islamic Commercial Banks at OJK and BI during the Covid-19 pandemic for the 2019-2021 period. The analysis methodology is panel data regression with Eviews 12. The sample used is 12 BUS for the 2019-2021 period. The variables used are Operational Costs to Operating Income (BOPO), Non Performing Financing (NPF), Inflation, and Statutory Reserves (GWM). The results is all variables simultaneously had a significant influence on the financial performance of BUS, based on F test. Meanwhile, on t test, the BOPO and GWM variables are proven to have an influence on the financial performance of BUS. NPF and inflation had no effect in BUS financial performance (ROA). So that it can be concluded that BUS at OJK and BI in 2019-2021 during the Covid-19 pandemic could handle their financial performance quite well. Thereforethat must used to evaluation for BUS in order to improve operational performance. In order to avoid a decline in financial performance during the Covid-19 pandemic, BUS in OJK and BI are required to prioritize strategic steps to improve their financial performance and if there’s a problem with the process, it can be handled properly.
Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure Apriliani, Lina; Kadir, Kadir; Hifni, Syaiful
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.v7i1.3306

Abstract

The aim of this research is to test the correlation between carbon emission disclosure and firm value. Employing multiple linear regression analysis on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2021, this study utilized a sample of 51 energy sector companies selected through purposive sampling methods. The findings of this research demonstrate strong evidence of a negative correlation between carbon emission disclosure and firm value. The research results also indicate that size and leverage significantly influence firm value, while profitability does not affect firm value. This study highlights the significance of carbon emission disclosure on firm value. The implications of these findings emphasize the importance of encouraging companies to be more proactive in disclosing and managing carbon emissions as a strategy to gain investor trust and support and maintain long-term value.
Pengaruh Digitalisasi, Perencanaan Pajak, Struktur Modal, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi Haq, Naufal Rizqi; Ardhani, Lutfi
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.v8i1.3687

Abstract

This research analyzes the influence of digitalization, tax planning, capital structure and managerial ownership on company value with company transparency as a moderating variable with the research object being consumer goods sector companies listed on the Indonesia Stock Exchange IDXI) in 2021. The sample for this research is 65 companies. with a total of 193 data. The data analysis technique used in this research is linear regression analysis technique. The research results show that digitalization, tax planning and managerial ownership have no effect on company value. Meanwhile, capital structure influences company value. Company transparency is unable to moderate the relationship between digitalization, tax planning, capital structure and managerial ownership on company value.
Analisis Pengaruh Return On Assets, Sales Growth Dan Leverage Terhadap Tax Avoidance Hasanah, Rizki; Jusmani, Jusmani; Lilianti, Emma
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.v7i1.3175

Abstract

This research aims to obtain empirical evidence regarding the effect of return on assets, sales growth and leverage on tax avoidance. This research method uses quantitative descriptive analysis techniques in the analysis process using descriptive statistical techniques, classical assumption test analysis, multiple regression analysis, coefficient of determination test, t test and F test assisted by SPSS 25. The results of the study concluded partially that sales growth has a significant effect on tax avoidance, while return on assets and leverage have no significant effect on tax avoidance. Simultaneous testing shows the results of return on assets, sales growth and leverage have a significant effect on tax avoidance.
Kinerja Pasar Ditinjau Dari Good Corporate Governance Dan Sustainability Reporting Rahman, Nita; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
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.v7i2.3819

Abstract

This study aims to determine the effect of good corporate governance and sustainability reporting on market performance in general insurance companies that have published stock movements and companies that have been listed on the Indonesia Stock Exchange for the period 2019-2023. The population of this study was 76 companies with certain criteria, the sample in this study was taken using purposive sampling with a sample size of 8 (eight) companies. The data analyzed using Smart PLS (Partial Least Square). The results of the study show that Good corporate governance and Sustainability reporting have an influence on market performance. However, the board of director indicator does not have an influence on insurance market performance.

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