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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
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Search results for , issue "Vol 6 No 1 (2022)" : 15 Documents clear
Pengaruh Perceived Risk dan Herding Behavior terhadap Intensi Berinvestasi dengan Covid-19 sebagai Variabel Pemoderasi Dian Agustina; Atik Ul Mussanadah; Destya Winda Kholifah; Sarniati Sarniati
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6494

Abstract

Purpose – This study aims to examine the effect of COVID-19 on investment intentions, the effect of perceived risk and herding behavior on investment intentions, and the effect of perceived risk and herding behavior on investment intentions moderated by COVID-19. Research Method - This research was conducted on individuals who have invested using purposive sampling. The number of samples obtained is 56 investors who invest in the capital market. The data were analyzed using SPSS version 25. Findings - The results showed that perceived risk and herding behavior had a positive effect on investment intentions and COVID-19 moderated the relationship between herding behavior and investment intentions, but on the other hand, COVID-19 did not moderate the relationship between perceived risk and investment intentions. Implication - This research is expected to contribute to improving the behavioral literature on financial markets related to the influence of perceived risk, herding behavior on investment intentions by adding COVID-19 as a moderating variable and to fill research gaps on investment interest during the COVID-19 pandemic in Indonesia which has not been widely studied. The results of the study can be used as consideration for stakeholders to increase individual investment intentions in the capital market by better understanding investor behavior, especially during the COVID-19 pandemic and the transitional period of economic recovery.
Fraud Awareness and Fraud Detection-Prevention Methods in The Indonesian Private and Public Sector Iftikar Arif Yuri; Maya Rizki Sari
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6529

Abstract

Purpose - To identify the level of awareness of fraud and methods for detecting and preventing fraud in several private and public companies in Indonesia. Research Method - This research uses a quantitative approach to examine these problems. In this study, the sample consisted of directors, managers/supervisors, accountants and employees including internal auditors from public and private sector organizations in several Indonesian companies, especially in Riau and West Sumatra Provinces. Data collection techniques used online-based using Google Form distributed to respondents. Findings - Total of 34 respondents who filled out the questionnaire resulted in the findings of around 76% of employees and managers working in private and public companies being aware of fraud and important factor for companies to consider. Meanwhile, in terms of tools/steps in preventing and detecting fraud in their organization, they are Internal Audit (94.1%), background check of prospective employees (91.2%) and also the Internal Control System (91.2%) which is a mechanism perceived effectiveness by employees within the organization. Implication - Gratification reports from workers, socialization of GCG understanding, if necessary cooperate with state financial transaction supervisors on suspicious transactions in the accounts of workers and workers' families. Moreover, providing understanding in the form of training and socialization about the dangers of fraud and fraud prevention efforts in their organization. Prevention and detection methods need to be developed in the organization.
Pengungkapan Tanggung Jawab Sosial dalam Perspektif Syariah Enterprise Theory Ratna Kusuma Dewi; Rifqi Muhammad
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6541

Abstract

Purpose - The purpose of this study is to provide knowledge and information about the level of disclosure of social responsibility in Islamic banks in the perspective of sharia enterprise theory (SET) in 2017. Research Method - This study is a quantitative study using data on social responsibility reports for the period of 2017 with a sample of 3 Islamic banks in Indonesia, namely BSM, BTN Syariah, and BPRS Bhakti Sumekar. The analytical method used is the content analysis method (Content Analysis). Findings - The findings show that BSM has the highest level of social responsibility disclosure with a score of 31 points (74%) followed by BTN Syariah with a score of 26 points (62%), while BPRS Bakti Sumekar gets a score of 19 points (45%). Implication - The implications of this research can provide input for regulations to further encourage banks to carry out CSR activities as a form of awareness and corporate social responsibility to the community.
Pengaruh Rasio Keuangan Pemerintah Daerah terhadap Indeks Pembangunan Manusia Ali Hardana; Jafar Nasution
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6452

Abstract

Purpose - Local governments with great authority in the current era of autonomy must be able to use the allocation to the maximum for the welfare of the community. The appropriate local government fiscal policy through the Regional Revenue and Spending Budget (APBD) is expected to increase the human development index to improve the welfare of the community. This research was conducted to find out how much influence the local government financial ratios have on the human development index, the ratio used is the ratio of the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, the ratio of the effectiveness of local own revenue and the ratio of the effectiveness of the local tax. Research Method - The type of data from this research is quantitative descriptive using primary and secondary data. The data analysis technique used is multiple linear regressions. Findings - The results of this research are that there is a very strong relationship between the degree of decentralization, the ratio of regional financial dependency, the ratio of regional financial independence, the ratio of the effectiveness of local own-source revenue, and the ratio of the effectiveness of local taxes and simultaneously affect the human development index. Implication – There is a very strong relationship between the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, the effectiveness ratio of regional original income and the effectiveness of regional taxes and have a simultaneous (together) effect on the human development index.
Determinan Pengungkapan Laporan Keuangan pada Kementerian/Lembaga Teriyani Teriyani; Novita Weningtyas Respati; Fatimah Fatimah
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6534

Abstract

Purpose - This study aims to test and analyze whether a total asset of, the number of work, an audit opinion, audit findings and the follow-up to the results of tests has had a significant effect on the level of the disclosure of the financial report of the ministries /state institutions. Research Method - This research uses data from ministries / institutions that have been audited by BPK during the 2016-2018 period and the 2016-2018 BPK Audit Result Summary. The population used in this study was 86 ministries / institutions throughout Indonesia with purposive sampling technique of selecting samples of 72 ministries / institutions. The analytical method used is multiple linear regression analysis. Findings - The results show that total assets and audit opinion have a positive effect on financial statement disclosure. The number of work units and the number of audit findings have no effect on the disclosure of financial statements. Meanwhile, the follow-up on examination results has a negative effect on financial statement disclosure reference and abbreviation. Implication - Hance, ministries / institutions are expected to improve human resources, especially financial report preparers to increase understanding in the field of accounting through the implementation of training in order to be able to prepare reliable and quality financial reports that can increase public accountability and transparency through a full disclosure of financial statements.
Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan PT. Mandom Indonesia Tbk Tahun 2019 Niken Prasetyowati; Diah Agustina Prihastiwi
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6099

Abstract

Purpose - The purpose of this study is to determine the profitability ratios, liquidity ratios, activity ratios, cash flow ratios, solvency ratios and market ratios for the 2019 period. Financial ratio analysis is very important because it can provide an overview for internal and external parties about the good and bad financial condition of a company and the management will obtain information about the company’s strength and weakness. Research Method – This research method is quantitative, namely secondary data in the form of annual report of PT. Mandom Indonesia Tbk from the Indonesia Stock Exchange (IDX) website. Liquidity ratio analysis uses current ratios, solvency ratios use debt-to-asset ratios and ratios to equity ratios. profitability, activity ratio using return on assets and return on investment, using cash flow ratio and market ratio. Findings - The findings of the analysis of the financial performance of PT. Mandom Indonesia Tbk: 1) Profitability ratios using profit margin in the criteria are moderate, return on assets (ROA) in the criteria are moderator and return on equity (ROE) in the criteria are not good. 2) The liquidity ratio in the criteria is very good. 3) The activity ratio in the criteria is not good. 4) The cash flow ratio in the criteria is not good. 5) Solvency ratio using debt to assets is very good criteria and debt to equity ratio is very good criteria. 6) Market ratio in good criteria. Implication – This study presents a more complete analysis of financial ratios than previous studies.
Pengaruh Kurs Valuta Asing terhadap Nilai Ekspor Teh Kayu Aro pada PT. Perkebunan Nusantara VI Johandri Iqbal; Heriyani Heriyani; Anggun Wigiarti
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6540

Abstract

Purpose - The purpose of this research activity is to assess how much influence the foreign exchange rate has on the export value of orthodox wood aro tea exported by PT. Perkebunan nusantara VI. Research Method - This study uses secondary data with the type of time series data or the so-called time series, the analytical method used is descriptive analysis which is arranged in tabular foem. Meanwhile, to assess the effect of the foreign exchange rate on the export value of tea kayu aro, the researchers used the Ordinary Least Square (OLS) model of regression analysis. Findings - This result is fully supported by the theory of depreciation and appreciation of the exchange rate, both of which affect consumer demand and purchasing power. When the exchange rate depreciates, the selling price of export products will decrease in the international market. However, when there is an appreciation of the exchange rate, the selling price of export products will increase due to the high exchange rate Implication - From the resukts of the study, it was stated that the foreign exchange rate had an effect on the export of tea kayu aro, but the effect was not too large. Therefore, it is hoped that later PT. Perkebunan Nusantara VI can pay more attention to the linkages and continuity of the export process of tea kayu aro, so that later the export value of tea kayu aro can always be at a stable amount.
This Pengaruh Return On Asset dan Leverage terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Pemoderasi pada Perusahaan Properti dan Real Estate di BEI Adelia Octaviani; Yudha Trishananto
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6521

Abstract

Purpose - This study aims to answer the effect of return on assets (ROA) and leverage on tax avoidance with corporate governance as a moderating variable. Research method - The data used in this research is secondary data, namely data in the form of annual financial reports on property and real estate companies that have been listed on the Indonesia Stock Exchange in 2018-2020. Sampling in this study used a purposive sampling method, namely taking samples according to certain criteria. The data analysis method used was multiple linear regression analysis, using the eviews version 9.0 program. Findings - The results of testing the hypothesis show that ROA has no effect on tax avoidance. Leverage has a positive and significant effect on tax avoidance. Simultaneously ROA and leverage have a positive and significant effect on tax avoidance. Corporate governance can moderate the effect of ROA on tax avoidance. Corporate governance can moderate the influence of leverage on tax avoidance. Implication - The corporate governance variable can strengthen the level of tax avoidance because the data obtained by the researcher describes the independent commissioner as a party who is not bound in any way with the controlling shareholder, has no affiliation with the board of directors or the board of commissioners and does not serve as a director in a company.
Analisis Pengaruh Struktur Dewan Direksi terhadap Kinerja Perusahaan Meiliana Meiliana; Iven Julia
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6683

Abstract

Purpose - This study aims to determine the effect of the board structure on company performance. This study has 6 independent variables, which consist of the size of the board of directors, independent directors, board of directors meetings, board of directors education, female directors, and managerial ownership. Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the samples collected from 473 companies in the period 2014-2018. The sample data is tested using panel data regression. Findings - This study concludes that all the independent variables have no significant effect on company performance. Board of directors still needs to be controlled to achieve good performance. Independent directors rarely interfere on other director decision. Board of director’s meetings only incurs unnecessary expenses. Board of director's education is just a qualification. Women's board of directors in each country could have difference effect because of cultural differences. There are still many directors in public companies that do not have ownership in the company, so there is still no visible effect on managerial ownership. Implication - The findings of this study imply that corporate governance still needs to be strengthened to improve company performance. There are still many problems within the company due to poor governance.
Internal Factors, External Factors and Earnings Management: Moderating Effects of Auditor Industry Specialization Agung Prayogi; Puji Lestari; Christina Tri Setyorini
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6490

Abstract

Purpose - Earnings management is one of the agency problems in a company. Furthermore, it illustrates the opportunistic behavior of company managers and can be a bad signal for company stakeholders. This research was conducted with the aim of testing the auditor industry specialization as a moderator in the effect of financial distress, tax planning, ownership structure, and audit quality on earnings management. Research Method - This research uses 288 data from 36 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2019, using a purposive sampling method. The model used in this research was analyzed using multiple linear regression and moderation test (sub-group analysis and ANOVA test). Findings - According to the findings, managerial ownership and audit quality have a negative effect on earnings management. On the other hand, financial distress, tax planning, and institutional ownership are not significant to earnings management. Meanwhile, by taking into account firm size, profitability, and leverage, auditor industry specialization can be found to moderate the relationship between financial distress, tax planning, managerial ownership, and institutional ownership with earnings management. However, specialization in the audit industry has no effect on the on the effect of audit quality on earnings management. Implication - The presence of managerial ownership and external auditors can serve as a de-confliction mechanism. Companies can consider giving managers the opportunity to own company shares and use the Big Four KAP auditors in order to create better oversight. In addition, companies can consider using auditors from KAPs who have a lot of experience in certain industries.

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