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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 10 Documents
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Search results for , issue "Vol 2 No 2 (2018)" : 10 Documents clear
Analisis Faktor-Faktor yang Berpengaruh Terhadap Cash Holdings Yanti, Merry Ira; Wati, Erna
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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

Abstract

This research examines factors that have impact on determination of cash holdings in companies listed in Indonesian Stock Exchange. The sample of this research is 328 nonfinancial companies listed in Indonesian Stock Exchange period 2012 until 2016. The sampling method used was purposive sampling. The result shows that cash flow, cash flow volatility, and dividend have positive significant effect on corporate cash holding. Leverage, liquidity, profitability have significant negative effect on corporate cash holding. Debt structure, firm size, and growth opportunityhave insignificant on corporate cash holdings.
Market Value Equity Model dari Pengakuan dan Pengungkapan Akuntansi Pensiun pada Perusahaan di Indonesia Novitafiani, Nina; Deliany, Deliany
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.649 KB)

Abstract

This study aims to investigate the value relevance of pension accounting recognition and disclosure using market equity value models in companies in Indonesia after IFRS convergence. The focus of this study on companies in Indonesia which is one of the countries that conduct IFRS convergence including IAS 19 is converged in PSAK 24 and IAS 26 in PSAK 18. Recognition and disclosure have different value relevance for investors. Based on PSAK 18 and PSAK 24, accounting for pensions are in off-balance-sheet so it is likely to be useful for decision making for investors. This research is a field study on companies listed onthe Indonesia Stock Exchange (IDX) using company financial statements that disclose pension accounting. With a sample of 200 listed companies for 2012 until 2017, data analysis techniques in this study use two step approach regression with institutional ownership moderation variables. The results show that the relevance of the value of disclosure (PSAK 18) is higher than recognition (PSAK 24). Based on more detailed report, investors can measure that theallowance for assets for pension liabilities does not exceed the company's ability, and makes it easier for investors to measure profits and losses from pension investments.
Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Perusahaan, dan Karakteristik Direktur Terhadap Penghindaran Pajak Bianca, Tiffani Marla; Tang, Sukiantono
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.733 KB)

Abstract

This research?s purpose is to analyze the effect of corporate governance, characteristic of companies, and characteristic of director toward tax avoidance. Corporate governance?s variables: board size, independent commissioner, managerial ownership, and concentrated ownership. Characteristic of companies? variables: company size, leverage, capital intensity, inventory intensity, and ROA. Characteristic of director?s variables: director?s term of office and age of the president. Tax avoidance uses 2 type of measurement: ETR and CETR. This study uses total 583 sample firms which are listed in Indonesia Stock Exchange from 2012 till 2016 or 2.915 observations data which selected using purposive sampling. ETR shows the result that board size and leverage have significant positive effect to ETR. Size and return on asset have significant negative effect to ETR. Independent commissioner, managerial ownership, concentrated ownership, capital intensity, inventory intensity, director?s term of office, and the age of the president have no significant effect to ETR. CETR shows the result that board size, inventory intensity, and return on asset have significant positive effect to CETR. Size and capital intensity have significant negative effect to CETR. Independent commissioner, managerial ownership, concentrated ownership, leverage, director?s term of office, and the age of the president have no significant effect to CETR.
Analisis Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak (Efek Moderasi Kepemilikan Keluarga) Ilahi, Amanta Anugrah; Yopie, Santi
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.17 KB)

Abstract

This study intends to determine the relationship between management compensation variables have influence and family ownership as a moderating variable on tax avoidance with leverage, return on assets, firm size, company growth as a control variable. Populations in research are obtained from the Indonesia Stock Exchange. The total sample in the final observation that met the criteria was 847 company-years. Data collection methods use purposive samples. Use financial statement data and annual reports for all family companies. Data obtained were tested using panel regression. The results of this study stated that management compensation, family ownership, company size, leverage had no significant effect on tax avoidance. In contrast, this study found return on assets, the growth of the company has a significant influence on tax avoidance.
Analisis Pengaruh Pengadopsian IFRS dan Tata Kelola Perusahaan Terhadap Manajemen Laba pada Perusahaan di BEI Agustina, Agustina; Sumantri, Sumantri
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.127 KB)

Abstract

This reseacrh is conducted to determine the impact of IFRS adoption and good corporate governance on earnings management in companies listed in Indonesia Stock Exchange. Variables used in this reseacrh are IFRS adoption, board director independence, boarddirector size, audit committee Independence, audit quality, ownership concentration, managerial ownership, institutional ownership, company size, sales growth, asset turnover, cash flow from operation, and leverage. This study used 242 companies listed on IDX in the period 2009-2014 as the sample. The sample was selected using purposive sampling method. Data sources in this study were obtained from the annual report of listed companies on IDX. The data will be tested with multiple linear regresion using Statistical Package for the Social Sciences (SPSS) and E-Views. The results of this study indicate that ownership concentration,managerial ownership, institutional ownership, company size, sales growth show a positive impact on earning management significantly. Board director size, audit quality, cash flow from operation, and leverage show a negative impact on earning management significantly. IFRS adoption, board director independence, audit committee Independence, and asset turnover are not able to affect earning management activity significantly.
Market Value Equity Model dari Pengakuan dan Pengungkapan Akuntansi Pensiun pada Perusahaan di Indonesia Nina Novitafiani; Deliany Deliany
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v2i2.389

Abstract

This study aims to investigate the value relevance of pension accounting recognition and disclosure using market equity value models in companies in Indonesia after IFRS convergence. The focus of this study on companies in Indonesia which is one of the countries that conduct IFRS convergence including IAS 19 is converged in PSAK 24 and IAS 26 in PSAK 18. Recognition and disclosure have different value relevance for investors. Based on PSAK 18 and PSAK 24, accounting for pensions are in off-balance-sheet so it is likely to be useful for decision making for investors. This research is a field study on companies listed onthe Indonesia Stock Exchange (IDX) using company financial statements that disclose pension accounting. With a sample of 200 listed companies for 2012 until 2017, data analysis techniques in this study use two step approach regression with institutional ownership moderation variables. The results show that the relevance of the value of disclosure (PSAK 18) is higher than recognition (PSAK 24). Based on more detailed report, investors can measure that theallowance for assets for pension liabilities does not exceed the company's ability, and makes it easier for investors to measure profits and losses from pension investments.
Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Perusahaan, dan Karakteristik Direktur Terhadap Penghindaran Pajak Tiffani Marla Bianca; Sukiantono Tang
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v2i2.390

Abstract

This research’s purpose is to analyze the effect of corporate governance, characteristic of companies, and characteristic of director toward tax avoidance. Corporate governance’s variables: board size, independent commissioner, managerial ownership, and concentrated ownership. Characteristic of companies’ variables: company size, leverage, capital intensity, inventory intensity, and ROA. Characteristic of director’s variables: director’s term of office and age of the president. Tax avoidance uses 2 type of measurement: ETR and CETR. This study uses total 583 sample firms which are listed in Indonesia Stock Exchange from 2012 till 2016 or 2.915 observations data which selected using purposive sampling. ETR shows the result that board size and leverage have significant positive effect to ETR. Size and return on asset have significant negative effect to ETR. Independent commissioner, managerial ownership, concentrated ownership, capital intensity, inventory intensity, director’s term of office, and the age of the president have no significant effect to ETR. CETR shows the result that board size, inventory intensity, and return on asset have significant positive effect to CETR. Size and capital intensity have significant negative effect to CETR. Independent commissioner, managerial ownership, concentrated ownership, leverage, director’s term of office, and the age of the president have no significant effect to CETR.
Analisis Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak (Efek Moderasi Kepemilikan Keluarga) Amanta Anugrah Ilahi; Santi Yopie
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v2i2.385

Abstract

This study intends to determine the relationship between management compensation variables have influence and family ownership as a moderating variable on tax avoidance with leverage, return on assets, firm size, company growth as a control variable. Populations in research are obtained from the Indonesia Stock Exchange. The total sample in the final observation that met the criteria was 847 company-years. Data collection methods use purposive samples. Use financial statement data and annual reports for all family companies. Data obtained were tested using panel regression. The results of this study stated that management compensation, family ownership, company size, leverage had no significant effect on tax avoidance. In contrast, this study found return on assets, the growth of the company has a significant influence on tax avoidance.
Analisis Pengaruh Pengadopsian IFRS dan Tata Kelola Perusahaan Terhadap Manajemen Laba pada Perusahaan di BEI Agustina Agustina; Sumantri Sumantri
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v2i2.387

Abstract

This reseacrh is conducted to determine the impact of IFRS adoption and good corporate governance on earnings management in companies listed in Indonesia Stock Exchange. Variables used in this reseacrh are IFRS adoption, board director independence, boarddirector size, audit committee Independence, audit quality, ownership concentration, managerial ownership, institutional ownership, company size, sales growth, asset turnover, cash flow from operation, and leverage. This study used 242 companies listed on IDX in the period 2009-2014 as the sample. The sample was selected using purposive sampling method. Data sources in this study were obtained from the annual report of listed companies on IDX. The data will be tested with multiple linear regresion using Statistical Package for the Social Sciences (SPSS) and E-Views. The results of this study indicate that ownership concentration,managerial ownership, institutional ownership, company size, sales growth show a positive impact on earning management significantly. Board director size, audit quality, cash flow from operation, and leverage show a negative impact on earning management significantly. IFRS adoption, board director independence, audit committee Independence, and asset turnover are not able to affect earning management activity significantly.
Analisis Faktor-Faktor yang Berpengaruh Terhadap Cash Holdings Merry Ira Yanti; Erna Wati
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v2i2.388

Abstract

This research examines factors that have impact on determination of cash holdings in companies listed in Indonesian Stock Exchange. The sample of this research is 328 nonfinancial companies listed in Indonesian Stock Exchange period 2012 until 2016. The sampling method used was purposive sampling. The result shows that cash flow, cash flow volatility, and dividend have positive significant effect on corporate cash holding. Leverage, liquidity, profitability have significant negative effect on corporate cash holding. Debt structure, firm size, and growth opportunityhave insignificant on corporate cash holdings.

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