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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 191 Documents
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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.
The Effect of Net Income and Net Cash Flow on Market Capitalization Heryanti; Supriyanto
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.v9i1.4547

Abstract

Market capitalization reflects a company’s value from the perspective of investors and serves as an important indicator in assessing growth prospects and overall financial performance. This study aims to examine the effect of net income and net cash flow on market capitalization of companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a quantitative approach using multiple linear regression analysis based on secondary data derived from companies’ annual financial reports. The results indicate that net income has a positive and statistically significant effect on market capitalization, suggesting that higher profitability enhances investor confidence and increases firm value. In contrast, net cash flow shows a positive but statistically insignificant effect on market capitalization, indicating that cash flow information is not the primary consideration for investors in valuing firms during the observation period. Furthermore, the relatively low coefficient of determination suggests that market capitalization is influenced by other factors beyond the variables examined in this study. These findings highlight the importance of profitability as a key determinant of firm value in the capital market.
The Effect of ESG on Bank Performance: The Moderating Role of Foreign Ownership Serly; Tang, Sukiantono; Duha, Novit Cahyesi
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.v9i1.4661

Abstract

This study aims to analyze the impact of ESG on bank performance as measured by Return on Assets (ROA), Return on Equity (ROE), and GRI disclosure index with foreign ownership as a moderator. The research sample uses data from companies engaged in the banking sector in Indonesia with an observation period from 2019 to 2023. The research approach used is moderation regression analysis with secondary data from annual reports and sustainability reports. This study finds that foreign ownership can strengthen the positive influence of ESG on bank performance. This indicates that the involvement of foreign investors can strengthen the implementation of sustainability practices through better external oversight mechanism.
The Influence of Self-Efficacy and Obedience Pressure on Audit Judgment with Task Complexity as a Moderating Variable Dianty, Galuh Aura; Iskandar, Diah
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.v9i1.4453

Abstract

This research aims to examine and obtain empirical evidence on the effect of self-efficacy and obedience pressure on audit judgment, with task complexity as a moderating variable. The population in this research consisted of all auditors working at Public Accounting Firms in the South Jakarta Region who were registered in the Directory of the Indonesian Institute of Public Accountants in 2024. The sample in this research comprised 108 auditors obtained using a non-probability sampling technique. Data were collected from May 9 to June 23, 2025, through the distribution of questionnaires. The analytical methods used to test the hypotheses in this research were multiple linear regression and moderation regression with the assistance of Statistical Package for the Social Sciences (SPSS) software version 25. The results indicate that self-efficacy has a positive and significant effect on audit judgment, while obedience pressure has no effect on audit judgment. In addition, task complexity does not moderate the influence of self-efficacy or obedience pressure on audit judgment.
The Role of Dividend Policy in Moderating the Effect of Tax Planning and Investment Decisions on Firm Value Arianti, Baiq Fitri; Angela, Ivana
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.v9i1.4491

Abstract

. The purpose of this research is to determine whether there is an effect of tax planning and investment decisions on firm value with dividend policy as a moderating variable in primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2023. The type of data used in this research is secondary data with data sources originating from the Indonesian Stock Exchange during the 2019-2023 period. The population of this research was 118 companies and the samples were 23 companies through purposive sampling. The data analysis methods used in this research are descriptive statistics, panel data regression analysis, classical assumption testing, and hypothesis testing. The results of this research indicate that Tax Planning does not have a significant effect on firm Value, while investment decisions have a significant effect on firm value, and dividend policy is unable to moderate tax planning and investment decisions on firm value.
Capital Structure, Profitability, Sales Growth: Firm Value with Managerial Ownership as a Moderating Variable Ramadhani, Zahra Rizqia; Nawirah
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.v9i1.4593

Abstract

This study aims to determine how capital structure, profitability, and sales growth affect firm value, with managerial ownership as a moderating factor, in food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2024. From a total sample of forty-four food and beverage companies, one hundred and seventy-six were selected as observation locations. The quantitative approach uses moderation analysis and a panel-data regression model (Random Effects Model) for data analysis. The results of this study indicate that sales growth does not affect firm value. In contrast, capital structure and profitability have a partial effect. Managerial ownership factors can moderate the relationship between capital structure and profitability variables on firm value. Still, they cannot moderate the relationship between sales growth and firm value.
The Influence of Firm Size, Leverage, and Profitability on Firm Value Thahir, Yuri Arlin; Sofhian
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.v9i1.4609

Abstract

This study examined the effect of firm size, proxied by the natural logarithm of total assets, leverage, proxied by the debt-to-equity ratio (DER), and profitability, proxied by return on assets (ROA), on firm value, proxied by the price-to-book value (PBV), both simultaneously and partially. The sampling technique employed was purposive sampling, resulting in a sample of 15 companies that met the selection criteria. Panel data regression analysis was conducted using EViews version 13 software. The results indicated that firm size had a significant partial effect on firm value, whereas leverage and profitability did not have significant effects. However, simultaneously, firm size, leverage, and profitability had a significant effect on firm value.
The Influence of Tax Knowledge and Tax Literacy on MSME Tax Compliance Putri, Asri Amelia; Sholaha, Alena Layla; Oktaviana, Anisa Eka; Annas, Amalia Hikmah; Afifah, Maudina Rahma
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.v9i1.4618

Abstract

This study examines how tax knowledge and tax literacy influence tax compliance among Micro, Small, and Medium Enterprises (MSMEs). A quantitative descriptive design was applied, with primary data obtained from questionnaires completed by 50 MSME owners in Bandung City, selected through purposive sampling. The collected data were processed using statistical testing procedures, including validity and reliability assessments, followed by multiple linear regression analysis. The findings reveal that tax knowledge significantly enhances MSME tax compliance, indicating that a solid understanding of tax regulations, obligations, and sanctions encourages compliant behavior. Conversely, tax literacy demonstrates a positive yet statistically insignificant relationship, suggesting that technical comprehension alone may not directly result in compliance. Therefore, strengthening tax knowledge is considered a key factor, supported by continuous government initiatives through practical and targeted tax education programs tailored to MSME characteristics.

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