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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 15 Documents
 1   2 
Search results for , issue "Vol 5 No 2 (2021)" : 15 Documents clear
Determinan Nilai Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Hasbi Hasbi
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.5976

Abstract

Financial statements are the most important part of a company, this is because the financial statements are a means of communication that is the liaison between the parties involved in decision making related to the business continuity of the company. This study aims to examine the effect on investment decision, profitability and investment opportunity set on firm value. This study uses a sample of 10 banking company and is listed on the IDX during the 2015-2019 period. Data analysis techniques used in this study use multiple regression analysis. The results of this study indicate that the investment decision, profitability and investment opportunity set has not significant on firm value.
Auditor Burnout: Anteseden dan Konsekuensi Laras Fuji Utami; Fitri Yani Jalil
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6077

Abstract

This study aims to examine the effect of role pressure (role ambiguity, role overload, role conflict) and job demand on burnout felt by the auditor and the impact caused by the auditor on the auditor's job outcomes (job performance, job satisfaction, turnover intention) and commitment professional auditor. This study used primary data through the distribution of questionnaires to auditors in Indonesia, both those who had obtained a Certified Public Accountant (CPA) and those who had not. The method of determining the sample used in this study was convenience sampling. The number of auditors sampled was 73 auditors. The analytical method to test the hypothesis used by researchers was using SmartPLS 3.0. The results of this study indicate that the role ambiguity is not significant negative effect on burnout, role overload is not significant positive effect on burnout, role conflict has a significant positive effect on burnout, job demand is not significantly positive effect on burnout, burnout has a significant negative effect on job performance, burnout has a negative effect significant to job satisfaction, burnout has a significant positive effect on the turnover intention, and burnout has a significant positive effect on professional commitment. Keyword: role stressor, job demand, burnout, job outcomes, professional commitment
Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Kinerja Keuangan Perbankan Weny Putri; Feby Astrid Kesaulya; Khairunnisa Khairunnisa
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6087

Abstract

This study aims to identify whether financial ratios as measured by non-performing loans (NPL) and Loan To Deposit Ratio (LDR) have an effect on financial performance which is proxied by Net Interest Margin (NIM). The results of this study found that the level of bad loans or NPLs had a negative effect on financial performance. This is because the Bank's income does depend on the receipt of loan interest from the Customer. Meanwhile, LDR does not have a positive effect on financial performance with the assumption that a low LDR will cause the company's liquidity to increase and in the end it will also increase the quantity of idle funds which will have a direct impact on financial performance.
Pengaruh Kemudahan dan Ketersediaan Fitur terhadap Penggunaan Mobile Banking Johandri Iqbal; Heriyani Heriyani; Isroq Urrahmah
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6001

Abstract

This study aims to analyze the effect of convenience and feature availability on the use of mobile banking at PT Bank Negara Indonesia (Persero) Tbk. This study uses a questionnaire as an instrument to take a sample of 100 respondents who are users of BNI Mobile Banking. The sampling method used is probability sampling. The analytical method used in this research is multiple linear regression analysis. The independent variables in this study, namely the convenience and availability of features, are able to explain the dependent variable, namely the use of mobile banking by 67%, the remaining 33% is determined or explained by other variables not included in this analysis or study. The results of this study indicate that the ease and availability of features have a significant effect on the use of mobile banking because it has a significance value <0.05 (0.001 for convenience and 0.001 for feature availability). And simultaneously the ease and availability of features have a significant effect on the use of mobile banking with a significance value of 0.000 <0.05.
Analisis Pengaruh Tata Kelola Perusahaan terhadap Dividend Payout Ratio pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Susanti Susanti
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6081

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh tata kelola perusahaan terhadap dividend payout ratio. Variabel tata kelola perusahaan yang digunakan dalam penelitian adalah kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, ukuran dewan, dan komisaris independen. Total sebanyak 230 perusahaan dipilih dari 507 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2010-2014 dengan menggunakan purposive sampling. Analisis data dalam penelitian ini menggunakan pengujian regresi panel. Hasil penelitian menunjukkan bahwa kepemilikan institusional, ukuran dewan, profitabilitas, ukuran perusahaan, dan usia perusahaan berpengaruh signifikan positif terhadap dividend payout ratio, kepemilikan asing berpengaruh signifikan negatif terhadap dividend payout ratio, sedangkan kepemilikan manajerial, komisaris independen, dan leverage tidak memiliki pengaruh signifikan terhadap dividend payout ratio.

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