cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Wahyudin Hasan
Contact Email
wahyudinhasan99@gmail.com
Phone
-
Journal Mail Official
wahyudinhasan99@gmail.com
Editorial Address
-
Location
Kota gorontalo,
Gorontalo
INDONESIA
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 183 Documents
 15   16   17   18   19 
Pengaruh Perilaku Organisasi dan Penerapan Standar Akuntansi Pemerintahan terhadap Sistem Keuangan Desa Gusasi, Suwardi; Saprudin, Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Junus, Onong
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.v8i1.4465

Abstract

This study aims to analyze the influence of organizational behavior and the implementation of government accounting standards on the village financial system (SISKEUDES) in Gorontalo Regency. The research employs a quantitative approach by involving village treasurers as respondents. The findings reveal that organizational behavior does not have a significant effect on the village financial system. This condition is suspected to be related to non-compliance with procedures, lack of transparency, and weak coordination within the village organization. On the other hand, the implementation of government accounting standards has a positive effect on the village financial system. This indicates that a good understanding of accounting standards by village officials can encourage the preparation of more accurate, transparent, and accountable financial reports.
The Influence of Investment Decisions, Profitability, and Company Size on Company Value Sari, Ika; Matsani; Safitri, Devi
Gorontalo Accounting Journal Volume 9 Number 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4463

Abstract

The purpose of this study is to examine the influence of investment decisions, profitability, and company size on company value in banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. This study uses a quantitative method with a causal approach and purposive sampling. The data used are secondary data and were analyzed using multiple linear regression using SPSS 26. The results of this study indicate that investment decisions and company size do not affect company value while profitability affects company value.
Corporate Governance Effect on Financial Distress Christian, Natalis; Angelin
Gorontalo Accounting Journal Volume 9 Number 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4676

Abstract

This study investigates the impact of corporate governance on the likelihood of financial distress among firms listed on the Indonesia Stock Exchange (IDX) during 2017–2023, encompassing the pre-COVID-19, COVID-19, and post-COVID-19 periods. Using panel logistic regression. The analysis examines governance variables, alongside financial controls such as leverage and profitability. Financial distress is measured using the Altman Z-score model. The findings show that leverage is the most consistent and significant predictor of financial distress across all periods. CEO turnover and BOD President turnover are negatively associated with financial distress, indicating their corrective governance role. Conversely, longer BOD President tenure increases distress risk, while longer average BOD tenure reduces it. Overall, financial structure plays a dominant role, while governance effects vary by context, offering insights for strengthening corporate resilience in emerging markets.

Page 19 of 19 | Total Record : 183

 15   16   17   18   19 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Volume 9 Number 1 April 2026 Volume 8 Number 2 October 2025 Volume 8 Number 1 April 2025 Volume 7 Nomor 2 October 2024 Volume 7 Nomor 1 April 2024 Volume 6 Nomor 2 October 2023 Volume 6 Nomor 1 April 2023 Volume 5 Nomor 2 October 2022 Volume 5 Nomor 1 April 2022 Volume 4 Nomor 2 October 2021 Volume 4 Nomor 1 April 2021 Volume 3 Nomor 2 October 2020 Volume 3 Nomor 1 April 2020 Volume 2 Nomor 2 October 2019 Volume 2 Nomor 1 April 2019 Volume 1 Nomor 2 October 2018 Volume 1 Number 1 April 2018 More Issue