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Global Financial Accounting Journal
Published by Universitas Internasional Batam
ISSN : -     EISSN : 2655836X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Global Financial Accounting Journal is a journal of research in accounting and finance which is published by Departement of Acounting, Batam International University regularly. This journal is published twice a year. The publication of this journal is intended to publish writings in accounting and finance that have contributed to the development of science, profession and accounting practice in Indonesia and International. The field study of this journal are accounting & finance, management accounting, auditing, taxation, accounting information systems and capital markets. Global Financial Accounting Journal contributing to accounting and financial insight academics, practitioners, researchers, students, and others who is interested with the development of profession and accounting practices in Indonesia. Global Financial Accounting Journal receives writing from various writers.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 24 Documents
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Search results for , issue "Vol 1 No 1 (2017)" : 24 Documents clear
Berapa Besar Biaya Audit? Ditinjau Dari Koneksi Politik Dan Tata Kelola Hendi, Hendi; Yulinar, Yulinar
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The study examines analyze the impact of political connections and corporate governance to audit fee. The dependent variable in this research is audit fee. The selection of auditors having an important role in a company, the company must examine in choosing an auditor to audit the company financial report. Reliable financial report can be obtained from the high quality of auditors. The data used in this research is taken from secondary data that is the annual report data of companies listed on the Malaysia Stock Exchange in the period of 2009 up to 2013. The total sample used in this research is as many as 2650 observation data. The testing of hypotheses was done using analysis regresion. The data are then analyzed using the statistical package for social sciences (SPSS) and Eview 7. This research using purpose sampling methods and the analysis used multiple regression. The result of study indicates that the company which has political connections not have a significant effect to audit fee. Second, corporate governance not have a significant effect to audit fee. on auditors choice. 
Biaya Audit Dalam Konvergensi Ifrs Itan, Iskandar; Ervi, Ervi
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This Study Aimed To Analyze The Effect Of Auditee Size, Audit complexity, client risk and Big4 vs non-big4 to audit fee for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2009 to 2013. The statistical methods that used in this research was multiple regression method. Independent variables wereauditee size, audit complexity, client risk and Big4vs non-big4, while the dependent variable was audit fee.The data obtained were secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. This research used 208 sample of companies listed with purposive sampling. All samples have the following data such as total asset, total liabilities, total subsidiaries, and the company was audited by big4 or non-big4. The results indicated that auditee size, audit complexity, client risk and big4 vs non-big4 have a significant positive effect with audit fee. The effect of the four independent variables (auditee size, audit complexity, client risk, and big4 vs non-big4) with the dependent variable (audit fee) by 89,79%. 
Accruals, Intellectual Capital, Change In Equity, Change In Short-Term Debt, dan Change In Long-Term Debt Stock Return Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Supriyanto, Supriyanto; Selly, Selly
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research is to analyze the effect of Accruals, Intellectual Capital, Change In Equity, Change In Short-term Debt, and Change In Long-term Debt of stock return. The dependent variable in this research is Stock Return. The independent variables are Accruals, Intellectual Capital, Change In Equity, Change In Short-term Debt, and Change In Long-term Debt. This research also use the control variable is Return On Equity, Revenue Growth, Market To Book Value, Firm Size, and Book To Market Ratio. The sample is companies listed on Indonesia Stock Exchange during the period 2009 to 2013. The sample of research were selected using the purposive sampling method and 250 companies used in this research. The result of this research show accruals, firm size, and control variable market to book value is significant positive, intellectual capital, change in equity, change in short-term debt, change in long-term debt, and control variable book to market ratio, return on equity, and revenue growth is insignificant effect on stock return.
Keterlambatan Audit Berdasarkan Karakteristik Perusahaan dan Karakteristik Auditor Hendi, Hendi; Tamara, Klesia
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study aims to determine the influence of company characteristic and auditor characteristic on audit delay on company listed in Indonesia Stock Exchange (IDX). Variables used in this study are profitability, leverage, audit complexity, firm size, audit committee, industry classification, number of subsidiaries, date of company financial closing, audit firm size, auditor opinion, and auditor change. The population of this research is a company listed in Indonesia Stock Exchange between year 2011 to 2015. Total research sample is 415 companies which selected by purposive sampling method over 5 years observation period. Data used in this research is from the financial statement of each public company (www.idx.co.id). Data obtained from the particular statement will be tested with regression panel. Program used in this research test is by SPSS (Statistical Package for the Social Sciences) version 22 and Eviews 8. The result had indicate that are profitability, leverage, audit complexity, firm size, audit committee, number of subsidiaries, and auditor opinion have significant impact on audit delay. And industry classification, date of company financial closing, audit firm size, and auditor change have no significant impact on audit delay.
Faktor-Faktor Penahanan Dana (Cash Holding) Chistian, Natalis; Fauziah, Fera
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research tests the effect to examine factors that effect of cash holding in Indonesian stock exchange. Independent variable used in ths study is firm size, market to book ratio, leverage, net working capital, cash flow, ROA, investment in fixed asset, dividends, and board size. This research uses non-financial firm in Indonesian Stock Exchange period 2010-2014. Sample of this research consist of 218 non-financial company from 508 company listed in Indonesian Stock Exchange. The sampling uses purposive sampling. Hypothesis test is multiple linear regression uses eviews. The results showed that the market-to-book ratios, cash flow, dividends and board size positively significant effect on corporate cash holding, firm size and ROA significant negative effect on corporate cash holding, net working capital, leverage, and investment in fixed assets insignificant on corporate cash holding.
Faktor-Faktor Yang Memengaruhi Pelaporan Keuangan Melalui Internet Hendi, Hendi; Puspitaloka, Shinta
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini dilakukan untuk menganalisis dampak dari faktor-faktor yang memengaruhi pelaporan keuangan melalui internet. Penelitian ini menjelaskan hubungan antara variabel independen berupa ukuran perusahaan, profitabilitas, umur perusahaan, reputasi auditor, dan jenis industri terhadap pelaporan keuangan melalui internet. Teknik pengumpulan data yang digunakan adalah dengan cara purposive sampling.  Sampel yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama 20102014. Sebanyak 343 perusahaan atau sebanyak 1.715 data observasi yang digunakan dalam penelitian ini. Penelitian ini menggunakan metode regresi panel untuk menganalisis pengaruh variabel independen terhadap variabel dependen.Teknik analisis yang digunakan adalah regresi panel dengan pemilihan model terbaik yaitu model efek random.  Hasil penelitian menemukan bahwa variabel independen seperti ukuran perusahaan dan reputasi auditor memberikan pengaruh signifikan terhadap pelaporan keuangan melalui internet. Variabel profitabilitas, umur perusahaan, dan jenis industri memberikan pengaruh tidak signifikan terhadap pelaporan keuangan melalui internet.
Analisis Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sukarela Hendi, Hendi; Feronica, Feronica
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research is to analyze the effect of firm characteristics (firm size, leverage, ownership concentration, board independence, profitability, age firm, audit firm, industry type, growth opportunity) on voluntary disclosure of listed companies in the Indonesia Stock Exchange. This research used a samples from this study population using the 539 companies listed on the Indonesia Stock Exchange in the period 2011-2015 were selected using purposive sampling method. This study uses Eviews program with panel regression methods to analyze the data.  The results of this study stated that the variable firm size, profitability, age firm, and audit firm has a significant positive effect on voluntary disclosure. While these studies show that the variable leverage, ownership concentration, board independent, industry type and the growth opportunity does not significantly influence voluntary disclosure
Struktur Tata Kelola Perusahaan Dan Pengungkapan Modal Intelektual Perusahaan Meiliana, Meiliana; Merina, Kho Lidya
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study aimed to determine the effect of corporate governance structures on the extent of intellectual capital disclosure. Variables used in this study are board size, independent commissioner, audit committee, audit committee meeting, external auditor, firm size, leverage, and profitability. The population of this study was companies listed in the Indonesia Stock Exchange (IDX). Samples of this study were the 46 companies listed on Kompas 100 Index in the period 2009-2013, which selected using purposive sampling method. The data of this study were the annual reports. The data obtained were tested with panel regression. The results of this study indicate independent and control variables simultaneously had significant impact on intellectual capital disclosure. Partially, the results show that the board size, independent commissioner, audit committee, external auditor, firm size, leverage, and profitability had significant impact on intellectual capital disclosure. Other variable such as the audit committee meeting has no significant effect on intellectual capital disclosure.
Pengukuran Kinerja Keuangan Pasca Merger Dan Akuisisi Edi, Edi; Rusadi, Sylvia
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This paper examine aneffect of the financial performance of post-merger and acquisition. The financial performance is measured by using ratios, such as return on net worth, return on assets, current ratio, quick ratio, and debt to equity ratio.The samples are firms which did merger and acquisition activity during the years 2003-2011 and that listed on Indonesia Stock Exchange. Data which used in this research is the annual financial report three years before and three years after the mergers and acquisitions by using purposive sampling method. Analysis of the data used to test the hypothesis using paired sample t-test. The results of this study indicate merger firms are having decline performance, debt to equity ratio show significant decline, and other ratios also got decline, though not significant. On the other side, return on net worth and return on assets has significant decline after acquisition, except for current ratio which have insignificant decline after acquisition. Quick ratio and debt to equity ratio has insignificant improvements after acquisition. 
Variabel Ekonomi dan Stock Return Jurnali, Teddy; Andriko, Riko
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research aimed to analyze the effect of Macro Economy variables: Gross Domestic Product (GDP) Growth, Inflation, Interest Rate, Exchange Rate, and Money Supply and Micro Economy variables: Profitability, Leverage, Market Value, Earning Management, and Firm Size on Stock Return for all listed firms in Indonesian Stock Exchange during the period 2009-2013. The sample of this research were selected using the purposive sampling method and 357 firms or 1.785 observations data used in this research. It used  panel regression method to analyze data with Eviews version 7st (Eviews 7). The results of this research shows that all Macro Economy variables and Profitability, Leverage, Market Value (Dividend Yield), and Earning Management are the variables that have significant effect to Stock Return. However this research found that Market Value (Book to Market Ratio), and Firm Size are insignificant to Stock Return in Indonesia Stock Exchange.

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