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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
 15   16   17   18   19 
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Arviani, Frezca Inghe; 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.v6i2.3167

Abstract

This research aims to examine the influence of profitability, company size, and sales growth on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange. Data was collected using purposive sampling. The data analysis technique in this study utilized multiple linear regression analysis with the assistance of IBM SPSS data processing. The research results indicate that, partially, profitability has an influence on the capital structure, company size influences the capital structure, and sales growth affects the capital structure. Simultaneously, profitability, company size, and sales growth also influence the capital structure of property and real estate companies.
Pengaruh Kesadaran, Sanksi Pajak, Kualitas Pelayanan Pajak, dan Penerapan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Nur Aeni, Tati; Budyastuti, Triyani
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.v7i2.3378

Abstract

This study aims to examine the effect of taxpayer awareness, tax sanctions, tax service quality, and the application of samsat drive thru system on motor vehicle taxpayer compliance. The population in this study is all motor vehicle taxpayers who have been registered at the West Jakarta Samsat Joint Office. This study used nonprobability sampling techniques, accidental sampling was 105 respondents. For data collection techniques using questionnaires and Data analysis techniques using SMARTPLS 3. The results of this study show that taxpayer awareness, tax sanctions and the implementation of the SAMSAT drive thru system have a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, the quality of tax services does not have a positive and significant effect on the compliance of motor vehicle taxpayers at the SAMSAT Joint Office in West Jakarta.
Pengaruh Return On Asset, Return On Equity, Net Profit Margin, dan Earning Per Share Terhadap Harga Saham Wiyanto, Ersita Maharani; Muslimin, Muslimin
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.v8i1.3726

Abstract

This research aims to assess the influence of Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Earning Per Share (EPS) on the share prices of companies listed on the JII index. The approach used is a quantitative method. The population consists of 49 companies, with a sample of 13 companies selected using the purposive sampling method from 2021 to 2023. Secondary data was collected through data documentation. The results of hypothesis analysis with multiple linear regression using SPSS 27 show that ROA has a negative and significant influence on share prices, while ROE, NPM and EPS have a positive and significant influence on the share prices of companies listed on the JII index.
Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Rahmatullah, Suci; Iryani, Nelvia
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.v6i1.2669

Abstract

This study's goal was to examine the variables Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Return on Assets (ROA) that have an impact on lending at PT BPR Suliki Gunung Mas (ROA). Time series data are the type of secondary data that was used for the investigation. Analysis is conducted using multiple linear regression. According to the study's findings, lending is significantly impacted by the variables NPL, LDR, and ROA at the same time. Over the period of 2013–2022, the LDR variable at PT BPR Suliki Gunung Mas has a positive and negligible influence on lending, but the NPL and ROA variables have a somewhat negative and substantial impact.
Pengaruh Capital Intensity dan Good Corporate Governance Terhadap Penghindaran Pajak Ariyani, Sinta; Sunarto, Sunarto
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.v7i1.3334

Abstract

This research was conducted with the aim of analysing the impact of capital intensity, institutional ownership, audit quality, audit committee, and independent commissioners on tax avoidance listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample that met the criteria in this study was 173 observation data from goods and consumption sector companies listed on the IDX. The data analysis technique in this study uses descriptive statistical analysis, classical assumption test, multiple linear regression test, model testing, and hypothesis testing. The results of this study indicate that capital intensity has a significant positive impact on tax avoidance, institutional ownership has no impact on tax avoidance, audit quality has a significant positive impact on tax avoidance, audit committee and independent commissioners have no impact on tax avoidance.
Faktor Pendukung Peningkatan Pendapatan Usaha Mikro Kecil Menengah Sadira, Alvita; Lukita, Carolyn; Trisyanto, Ade
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.v8i1.3542

Abstract

This study aims to provide empirical evidence regarding the influence of business capital, number of workers, accounting comprehension, and financial technology on the income growth of Micro, Small, and Medium Enterprises (MSMEs) in West Karawang District. This quantitative research with a descriptive approach utilized primary data collected through questionnaires distributed to MSME actors in the region. The research sample consisted of 105 respondents selected using a purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results indicate that, partially, business capital, number of workers, and financial technology have a positive and significant effect on MSME income, while accounting comprehension does not have a significant impact. Simultaneously, all four variables are shown to influence MSME income growth.
Keberlanjutan UMKM Ditinjau Dari Digitalisasi UMKM, Financial Literacy, Dan Behaviour Financial Suleman, Nurjana; K. Thalib, Maryati
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.v7i1.3271

Abstract

This study aims to examine the influence of MSME Digitalization, Financial Literacy, and Behavioral Finance on the sustainability of MSMEs in Gorontal City. This type of research is research quantitatively using regression analysis methods multiplex with the SPSS 25 program. Retrieval technique samples using the cluster method. Data collection was carried out through a survey method using a questionnaire distributed directly to 99 MSME actors in the central city of Gorontalo City. The results of this study show that the Digitalization of MSMEs has a significant effect on the Sustainability of MSMEs of 3,694, Financial Literacy has no significant effectto the MSME Sustainability Tax of 1,663, Behavior Financial has a significant effect on the MSME sustainability Tax of 3,632. simultaneously Digitalization of UMKM, Financial Literacy, and Financial Behavior has a significant effect on MSME Sustainability of 11,294.
Pengaruh Kompetensi dan Motivasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah Pratiwi, Feren Ayu; Nurhasanah, Nunung; Suartini, 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.v7i2.3489

Abstract

The aim of this research is to ascertain how competence and motivation within the Karawang Regency Government influence the quality of SKPD financial reports. In this study, a sample of sixty respondents was used for sampling. By using a questionnaire instrument, a survey approach was used in the data collection procedure. Validity test, reliability test, normality test, descriptive analysis, and verification analysis using multiple linear regression were used to analyze the data. Using SPSS version 27 software for data processing. Research findings show that, apart from statistical testing, motivation and competency variables have a major impact on the quality of financial reports. In addition, the quality of financial reports is significantly influenced by motivation and competency variables, at different levels.
Pengaruh Likuiditas Terhadap Harga Saham Dengan Profitabilitas Sebagai Variabel Moderasi Budiharjo, Roy; Rujito, Rujito
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.v6i2.3128

Abstract

This research was carried out to find out how the impact of liquidity on stock prices with profitability as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange from 2016 to 2020 is the population taken. Purposive sampling is the sampling method used. The survey data is taken from the 2016-2020 Indonesian Capital Market Index (ICMD). Statistical testing was carried out using the t-test and multiple linear regression analysis, which first tested the classical assumptions. The results of this study indicate that: liquidity has a negative effect on stock prices and profitability has a positive effect on stock prices while profitability is unable to moderate the relationship between liquidity and stock prices.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Laverage Terhadap Enterprise Risk Management Purwandani, Eranikan Rahma; Wafiroh, Novi Lailliyul
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.v7i2.3539

Abstract

This study aims to examine the influence of Company Size, Institutional Ownership, Profitability, and Leverage on the disclosure of COSO ERM among companies listed in JII 70 for the period 2020-2022. The method used in this research is quantitative, with Eviews 12 as the analytical tool. The results of this study indicate that Company Size and Leverage do not have a significant impact on ERM Disclosure, while Institutional Ownership has a negative impact on ERM Disclosure, and Profitability has a positive impact on COSO ERM Disclosure.

Page 18 of 19 | Total Record : 181

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