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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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The Effect of Magnitude of Operating Cash Flow and Accrual Earnings on the Level of Earnings Persistence Triani, Neks; Abbas, Ahmad
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.v6i2.2743

Abstract

This research aims to disclose the magnitude of operating cash flow and accrual earnings in affecting the level of earnings persistence. The sample of this research was manufacturing firms listed in Indonesia Stock Exchanges. The nexus between variables was tested using random effect model. This research demonstrated that the magnitude value of manufacturing firms is positive on average in the accrual earnings, operating cash flow, and earnings persistence. The result of testing the effect points out that accrual earnings and operating cash flow affect the earnings persistence positively. The level of the earnings persistence has been followed by the magnitude of accrual earnings and operating cash flow indicating that the higher the accrual earnings and operating cash flow, the more persistent the earnings gained by manufacturing firms.
Evaluation Of Cash Receipts And Expenditure Accounting Information Systems To Improve Internal Control Maulana, Firman; Permatasari, Ditya
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.v7i2.3499

Abstract

This study aims to evaluate the information system, particularly in cash receipts and disbursements, at Metro Swalayan in Malang City. This research is qualitative with a descriptive approach, meaning it will examine and describe the phenomena being studied, whether social phenomena or those derived from individual or group thoughts. The results of this study indicate that the accounting information system for cash receipts and disbursements at Metro Swalayan is not yet in accordance with Mulyadi's theory and previous research. This discrepancy is due to adjustments to operational needs. The shipping and sales functions are combined with the cash receipts function for efficiency.
Pengaruh Kualitas Audit, Debt Default, dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern Pratiwi, Aprilia Lenny; Srimindarti, Ceacilia
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.v8i1.3693

Abstract

This study aim to analyze the effect of audit quality, debt default, and opinion shooping on the issuance on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The sample was selected using purposive sampling, resulting in 78 companies. Data were collected through documentation and analyzed using logistic regression withe SPSS version 27. This study demonstrates that going concern audit opinion is significantly impacted by audit quality, debt default, and opinion selection acceptance. In conclusion, The going concern audit opinion is significantly impacted by these three factors. Good audit quality reduces the possibility of obtaining an opinion on a going concern, while debt default and opinion selection raise the possibility of getting that opinion.
Pengaruh Independensi Komite Audit Dalam Memoderasi Karakteristik Chief Executive Officer Terhadap Kualitas Pelaporan Keuangan Kelly, Kelly; Mardianto, Mardianto
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.v6i2.3124

Abstract

This study aims to examine how audit committee independence moderates’ CEO characteristics on financial reporting quality in companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The research sample consisted of 1945 data collected through a purposive sampling method. Research was performed using panel regression and processed by Eviews10 software using a quantitative approach to statistical data. This study concluded that audit committee independence is able to moderate the relationship between CEO tenure and real earnings management with a negative coefficient on financial reporting quality, howecer was unable to moderate the relationship of CEO expertise and CEO ownership.
Pengaruh Persepsi Intensitas Pelatihan Dan Persepsi Kesiapan Pada Pelaporan Keuangan Berdasarkan SAK EMKM Andari, Atik Tri; Putranti, Eti; Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning
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.v7i1.3490

Abstract

The quality of financial reports describes the performance of the business being run. Financial reporting by MSMEs uses SAK EMKM, so intensive training and readiness is required in preparing financial reports. This research aims to analyze perceptions of training intensity and perceptions of readiness in preparing financial reports based on SAK EMKM. The MSMEs in question are MSMEs in the manufacturing industry in Kediri City. This research uses a questionnaire distributed to MSME owners. This research uses multiple linear regression with the SPSS application. The results of this research indicate that perceptions of training intensity and perceptions of readiness influence the preparation of financial reporting based on SAK EMKM.
Pengaruh Corporate Social Responsibility dan Good Corporate Governance pada Agresivitas Pajak dengan Manajemen Laba sebagai Pemoderasi Arianti, Baiq Fitri; Hadisah, Susi
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.v8i1.4022

Abstract

This study was conducted with the aim of analyzing the effect of Corporate Social Responsibility and Good Corporate Governance on Tax Aggressiveness with Earnings Management as a Moderating Variable. This type of research uses quantitative methods. The population in this study were Property and Real Estate companies listed on the Indonesia Stock Exchange. The samples used in this study amounted to 12 Property and Real Estate companies with a 5-year observation period in the 2019-2023 period. The results of the research conducted show Corporate Social Responsibility, has an effect on Tax Aggressiveness, Good Corporate Governance has no effect on Tax Aggressiveness, Earnings Management is able to moderate Corporate Social Responsibility    on Tax Aggressiveness and Earnings Management is not able to moderate Good Corporate Governance on Tax Aggressivenes.
Pengaruh Leverage, Pertumbuhan Penjualan, Struktur Modal, Dan Arus Kas Bebas Terhadap Manajemen Laba Nasution, Ade Meilany; Purnasari, Nina; Sianturi, Yuni Dameriani; Herliani, Rini
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.v7i1.3232

Abstract

This study aims to analyze the effect of leverage, sales growth, capital structure and free cash flow on earnings management in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022. This study used 52 samples which were processed using spss. The test results explain that leverage, sales growth, free cash flow and capital structure simultaneously affect earnings management in manufacturing companies listed on the IDX for the 2019-2022 period. leverage and capital structure have a significant effect on earnings management in manufacturing companies listed on the IDX for the 2019-2022 period. While sales growth and free cash flow have no effect on earnings management in manufacturing companies listed on the IDX for the 2019-2022 period.
Transfer Pricing Sektor Pertambangan: Moderasi Good Corporate Governance Nurmalitasari, Indah; Wulandari, Sartika
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.v8i1.3733

Abstract

The aim of this study is to analyze and test the effects of tax minimization, exchange rate, and tunneling incentive on the decisions of mining companies to implement transfer pricing, with good corporate governance (GCG) as a moderating variable. The sample consists of 103 mining companies that reported complete financial statements during the period of 2018-2022, selected using purposive sampling. Hypothesis testing was performed using Eviews 12 software. The results indicate that tunneling incentive, moderated by GCG, has a significant effect on transfer pricing decisions. Meanwhile, the tax minimization variable, moderated by GCG, does not have a significant effect on transfer pricing decisions. Partially, tunneling incentive has a significant impact on transfer pricing, while tax minimization and exchange rate do not show a significant effect on transfer pricing decisions.
Determinan Pengelolaan Keuangan Daerah : Sistem Pengendalian Internal Sebagai Pemoderasi Salsabila, Aina Thusamma; Suhartini, Dwi
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.v6i2.3150

Abstract

This research aims to analyze the responses of government officials in villages or urban districts regarding transparency in local financial management moderated by the internal control system. The study was conducted in villages and urban districts in the Sidoarjo District, with a sample of 42 respondents, including Village/Urban District Heads, Village/Urban District Secretaries, and Treasurers from each village and urban district. This research is quantitative in nature, and the analysis technique used is Partial Least Square (PLS) with the assistance of WarpPLS 8.0 software. The findings indicate that transparency has a positive impact on local financial management. However, the internal control system cannot strengthen the relationship between transparency and local financial management.
Determinant Of Student Intention To Take Certified Accurate Professional Muflihah, Fikrotul; Kholilah, Kholilah
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.v7i2.3485

Abstract

This study aims to determine the controlling attitude, motivation, interest, and perception of accounting students in their decision to take the Certified Accurate Professional. This research uses Maslow's theory of motivation. This study used quantitative research methods. Data analysis in this study used Partial Least Square (PLS). The results showed that control attitude variables and interest variables positively affected the decision of accounting students to take CAP accounting certification. It described that accounting students of UIN Malang Class of 2020 have a high attitude of control and interest in taking CAP accounting certification. Motivation and perception variables do not affect the decision of accounting students in the class of 2020 to take CAP accounting certification. It explained the need for more motivation and perception from UIN Malang Class of 2020 accounting students regarding the positive impact and some things obtained when someone chooses to take CAP accounting certification.

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