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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
Kualitas Akrual Dan Manajemen Aktivitas Riil Seasoned Equity Offering Perusahaan High Technology Di Asia Pasifik Sumiyati, Sumiyati; Hartono, Jogiyanto
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Seasoned Equity Offering is a public stock offering after the Initial Public Offering. This study aims to determine the effect of accrual quality and management of real activity toward market reaction and performance of companies employed Seasoned Equity Offering (SEO) in high-technology companies in Asia Pacific.  Sample of this research is employed by using purposive sampling with this following criteria; high technology companies in Asia Pacific that offering SEO in 2001-2015 and sample data of company should be available on OSIRIS database. In ultimate, the total final sample is  obtained from 40 companies spread in Australia, China, Indonesia, India, South Korea, Malaysia, New Zealand, Singapore and Taiwan. This research is a study of events (event study) using 5-year-window that is two years before SEO, current year of SEO  and two years after SEO. The hypothesis is analyzed using Ordinary Least Square (OLS) for each events t-2, t-1, t0, t+1 dan t+2. The test results showed evidence that accrual quality had positive effects on performance of companies employed SEO. Yet, the results of second hypothesis testing, accrual quality measured by deviation standard,  do not influence market reaction. This study can also prove management of real activity measured by abnormal cash flow. Abnormal can degrade the performance of SEO companies after the event, while the abnormal of cost discretioner does not influence performance. The fourth hypothesis testing results showed evidence that negative effect of SEO market reaction is definitely caused by pessimistic reaction of investor toward the performance of company employed SEO. 
Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Di Bursa Efek Indonesia Supriyanto, Supriyanto; Putra, Rio
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 measure the factors that affect social responsibility in companies listed on the Indonesia Stock Exchange (IDX). The variables used in the study are social responsibility of the company as the dependent variable while profitability, leverage, firm size, and the size of Public Accountant as independent variables
Keterlambatan Audit Berdasarkan Karakteristik Perusahaan dan Karakteristik Auditor Hendi Hendi; Klesia Tamara
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) Natalis Chistian; Fera Fauziah
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; Shinta Puspitaloka
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; Kho Lidya Merina
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; Sylvia Rusadi
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 Teddy Jurnali; Riko Andriko
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.
Kualitas Akrual Dan Manajemen Aktivitas Riil Seasoned Equity Offering Perusahaan High Technology Di Asia Pasifik Sumiyati Sumiyati; Jogiyanto Hartono
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Seasoned Equity Offering is a public stock offering after the Initial Public Offering. This study aims to determine the effect of accrual quality and management of real activity toward market reaction and performance of companies employed Seasoned Equity Offering (SEO) in high-technology companies in Asia Pacific. Sample of this research is employed by using purposive sampling with this following criteria; high technology companies in Asia Pacific that offering SEO in 2001-2015 and sample data of company should be available on OSIRIS database. In ultimate, the total final sample is obtained from 40 companies spread in Australia, China, Indonesia, India, South Korea, Malaysia, New Zealand, Singapore and Taiwan. This research is a study of events (event study) using 5-year-window that is two years before SEO, current year of SEO and two years after SEO. The hypothesis is analyzed using Ordinary Least Square (OLS) for each events t-2, t-1, t0, t+1 dan t+2. The test results showed evidence that accrual quality had positive effects on performance of companies employed SEO. Yet, the results of second hypothesis testing, accrual quality measured by deviation standard, do not influence market reaction. This study can also prove management of real activity measured by abnormal cash flow. Abnormal can degrade the performance of SEO companies after the event, while the abnormal of cost discretioner does not influence performance. The fourth hypothesis testing results showed evidence that negative effect of SEO market reaction is definitely caused by pessimistic reaction of investor toward the performance of company employed SEO.

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