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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 14 Documents
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Search results for , issue "Vol 4 No 1 (2020)" : 14 Documents clear
Analisis Pengaruh Corporate Governance dan Ukuran Perusahaan terhadap Manajemen Risiko pada Perusahaan di Bursa Efek Indonesia Arina Juwita; Teddy Jurnali
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.755

Abstract

This investigation means to break down the impact of corporate governance, and company size, on risk management in companies recorded on the Indonesia Stock Exchange. Risk management which is a dummy variable estimated through the presence of a risk management committee will be given an estimation of 1 and in the event that it doesn't have an estimation of 0. The independent variable used is corporate governance by using the proxy proportion of independent directors, board size, audit quality, company size and ownership institutional. This examination utilizes secondary data types, and the total population is 563 companies found on the Indonesia Stock Exchange in 2015 to 2017, where the example was chosen utilizing the purposive sampling method. Logistic regression analysis is a statistical method that will be used in this test. The consequences of this investigation clarify that audit quality has a significant negative effect, institutional ownership and firm size have a significant positive effect on risk management. The proportion of independent directors and the size of the board of commissioners do not affect risk.
Analisis Pengaruh Karakteristik Komite Audit dan Struktur Kepemilikan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Septi Lisniati
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.705

Abstract

This research is conducted to determine the impact of audit committee characteristics and ownership structures on earnings management of companies listed on Indonesian Stock Exchange (IDX). This research used 324 companies listed on IDX in the period 2011-2015 as the sample. The results of this study indicate that institutional ownership, firm size, return on asset, and operating cash flow show the significant impact on earnings management in both positive and negative ways. On other hand, the results also indicate that the independence, diligence, and size of audit committee, foreign ownership, managerial ownership, governmental ownership, individual ownership, and leverage are not able to affect earnings management activity significantly.
Kinerja Perusahaan: Pengaruh Karakteristik Dewan dan Struktur Kepemilikan Anita Anita; Nurkhalifa Fajriya
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.756

Abstract

The purpose of this observation was to empirically examine the effect of ownership structure and board characteristics on company performance. This observation used independent variables namely ownership concentration, state ownership, institutional ownership, managerial ownership, the board size, independent director, independent audit committee, audit committee meeting, and financial expert with the dependent variable as company performance. This observation used sample of 416 companies that are appropriate with the specified characteristics and are listed on the 2014-2018 Indonesia Stock Exchange. This observation analysis data used SPSS and Eviews version 10 programs. From the results of observations produced, the concentration of ownership, independent director, and independent audit committees have significant impact on company performance. While other variables such as state ownership, institutional ownership, managerial ownership, board size, audit committee meetings, and financial expert do not have impact that can affect company performance.
Determinan Tarif Pajak Efektif pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Kennardi Tanujaya; Ivo Valentine
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.739

Abstract

The purpose of this study is to analyze the determinants of effective tax rates. Effective tax rates are often associated with tax avoidance activities. Independent variables in research are company size, audit committee, leverage, independent commissioners, inventory intensity, return on asset, audit quality, capital intensity, and institutional ownership. GAAP ETR and Current ETR are the dependent variables in this research. 493 companies listed on the Indonesia Stock Exchange from 2014 to 2018 act as the study population. Sample selection is done using a purposive sampling technique. 216 companies that fulfilled certain criteria are included as samples for the study. Data testing with panel data regression is done to test the hypothesis. Test results conclude that the rate of return on assets and firm size had a significant negative effect, while institutional ownership had a significant positive effect on the two dependent variables, namely GAAP ETR and Current ETR. Leverage has a significant positive effect on GAAP ETR but has no significant effect on Current ETR. Other independent variables, namely audit quality, inventory intensity, audit committee, capital intensity, and independent commissioners do not show any significant effect on GAAP ETR and Current ETR.

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