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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.
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Articles 198 Documents
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Smart Audit: The Role of AI, Risk Management, and Governance in Enhancing Audit Quality Sugiarto; Indra Lukmana Putra; Santi Widhiyanti
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4701

Abstract

The development of Artificial Intelligence (AI) has brought significant changes to auditing practices, particularly in improving audit quality. This study aims to examine the effect of AI implementation, risk management, and governance on audit quality. A quantitative approach was employed using a survey method involving 100 auditors in East Java who have implemented AI-based auditing systems. The data were collected through purposive sampling and analyzed using multiple linear regression. The results indicate that AI implementation, risk management, and governance have a positive and significant effect on audit quality. These findings suggest that AI enhances efficiency, accuracy, and auditors’ analytical capabilities in identifying risks. However, its effectiveness depends on organizational readiness, data quality, and auditor competence. Therefore, the implementation of AI in auditing should be supported by strengthened risk management, governance, and the development of auditors’ professional capabilities.
Ethics in AI-Based Sustainability Accounting to Support SDGs: An ADO Model Approach Handayani, Susi; Soewarno, Noorlailie
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4581

Abstract

This article analyzes the literature on artificial intelligence (AI) ethics in sustainability accounting and its contribution to the Sustainable Development Goals (SDGs). The study employs a Systematic Literature Review (SLR) approach based on the Antecedents, Decisions, and Outcomes (ADO) framework, which has rarely been applied to this topic. Data were obtained from the Scopus database, consisting of 57 articles published between 2020 and 2025. The findings indicate that AI has the potential to support sustainable development through effective risk management and the implementation of green innovation. Green innovation acts as a mediating variable between the application of AI in sustainability accounting and the achievement of the SDGs. In addition, industry competitiveness and environmental uncertainty serve as moderating factors influencing the effectiveness of AI implementation. Overall, the implementation of AI in sustainability accounting can enhance organizational reputation, strengthen stakeholder loyalty, and create competitive advantage.
The Effect of Good Corporate Governance on Financial Performance: The Moderating Role of Firm Size Shiddieq, Alexander Hadi Ash; Asyik, Nur Fadjrih
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4649

Abstract

This study examines the effect of Good Corporate Governance (GCG), including managerial ownership, institutional ownership, independent commissioners, and audit committees, on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX), with firm size as a moderating variable. A quantitative approach was employed using secondary data from 28 companies over the 2020–2024 period (140 firm-year observations). Financial performance was measured using Return on Investment (ROI), and the data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that managerial ownership has a significant negative effect on financial performance, while institutional ownership and independent commissioners show no significant effect. In contrast, the audit committee has a significant positive effect. Firm size moderates these relationships by weakening the negative effect of managerial ownership, strengthening the effects of institutional ownership and the audit committee, and reducing the effectiveness of independent commissioners. These findings contribute to the corporate governance literature and provide practical implications for managers, investors, and regulators in enhancing the effectiveness of GCG mechanisms in Indonesia’s energy sector.
The Influence of Accounting Knowledge, Work Experience, and Organizational Structure on Internal Control and Its Impact on Company Performance Natalia, Helfi; Wahdiat, Irwan Sutirman; Firasati, Aoliyah
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4664

Abstract

This study aims to examine the effect of accounting knowledge, work experience, and organizational structure on internal control and its impact on company performance. The research applies a quantitative approach using survey data collected from employees in various organizations. Data analysis was conducted using Structural Equation Modeling (SEM) to test the proposed hypotheses and evaluate the relationships among variables. The findings reveal that accounting knowledge has a positive and significant effect on internal control effectiveness. Work experience also significantly contributes to the improvement of internal control implementation. In addition, organizational structure was found to positively support the effectiveness of internal control systems within organizations. Furthermore, effective internal control has a positive and significant impact on company performance. These findings indicate that competent human resources and a well-structured organizational system are important factors in strengthening internal control and improving organizational performance.
Building Community Trust and Participation Through Transparency, Accountability, and Mosque Fund Governance: Empirical Evidence Bagu, Agustin; Philep Njonjie; Nur Insani
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4706

Abstract

This study aims to analyze the effect of transparency and accountability of mosque funds on community trust and participation, as well as to examine the role of governance as a moderating variable in mosques in Gorontalo City. This study employs a quantitative approach with a survey research design and is analyzed using Structural Equation Modeling (SEM) based on WarpPLS. The results of this study indicate that transparency can enhance community trust and participation. Accountability can enhance community trust and participation. Governance strengthens the relationship between transparency and community trust and participation. Governance also strengthens the relationship between accountability and community trust and participation.
Financial Performance and Corporate Social Responsibility on Firm Value Kusvilanda, Maera Mauhibah; Sukiswo, Helmy Wahyu
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4478

Abstract

This study aims to analyze the effect of financial performance, as measured by Return on Equity (ROE), and Corporate Social Responsibility (CSR) on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The sampling method employed was purposive sampling, resulting in a sample of 15 banking companies. The results indicate that financial performance has a significant effect on firm value. Furthermore, Corporate Social Responsibility also has a significant effect on firm value. These findings suggest that strong financial performance and effective implementation of corporate social responsibility play an important role in shaping positive investor perceptions of banking companies. Therefore, both factors contribute to corporate sustainability, enhance managerial efficiency, and strengthen competitiveness in the financial services sector.
Determinants of Individual Taxpayer Compliance Based on NPWP Ownership Obligations, Taxation Understanding, and Taxpayer Awareness Yuliatiningsih, Dwi; Priono, Hero
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4589

Abstract

This study aims to analyze the effect of Taxpayer Identification Number (NPWP) ownership requirements, taxation understanding, and taxpayer awareness on individual taxpayer compliance at the Surabaya Rungkut Tax Office. Data collection was conducted through questionnaires administered to one hundred respondents, then analyzed using partial least squares structural equation modeling techniques, which included reliability and validity tests, structural model evaluation, and hypothesis testing. The results showed that the obligation to have a Taxpayer Identification Number had a positive and significant effect on individual taxpayer compliance. Tax understanding was also found to have a positive and significant effect on improving the accuracy of reporting and fulfillment of tax obligations. In addition, taxpayer awareness of the function and role of taxes in national development also had a positive and significant effect on the level of compliance. These findings confirm that taxpayer compliance in the research area is influenced by administrative factors, knowledge, and internal awareness, which mutually reinforce compliant behavior in fulfilling tax obligations.
MSMEs Go Green Pays Less: Efficiency Strategies to Minimize the Impact of Carbon Tax Thalib, Maryati Kadir; Lomagio, Afriana; Sholehah, Nur Lazimatul Hilma
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4595

Abstract

This study examines the understanding, perceptions, readiness, and adaptation strategies of Micro, Small, and Medium Enterprises (MSMEs) in Gorontalo, Indonesia, toward carbon tax policies. MSMEs remain highly dependent on fossil-based energy, while their knowledge and capacity to adapt to environmental fiscal instruments are still limited. This study employed a descriptive qualitative approach using in-depth interviews with purposively selected food-sector MSMEs, supported by policy documents, official reports, and relevant literature. Data were analyzed through thematic analysis focusing on understanding, readiness, perceptions, challenges, and adaptation strategies. The findings indicate that most MSMEs have limited knowledge of carbon tax mechanisms and generally perceive the policy as an additional financial burden. Although negative perceptions and uncertainty are common, some business actors emphasize the importance of fairness and transparency in policy implementation. Only a small proportion of MSMEs demonstrate readiness to adapt when supported by government incentives, green technologies, and technical assistance. Key challenges include limited technical knowledge, financial constraints, restricted access to environmentally friendly technology, and regulatory complexity. Existing adaptation efforts are mainly limited to energy-saving practices and reducing plastic packaging. The study concludes that successful carbon tax implementation among MSMEs requires inclusive government support to facilitate a fair and sustainable transition toward a green economy.

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