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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 8 Documents
 1 
Search results for , issue "Vol 7 No 1 (2023)" : 8 Documents clear
Machiavellian Behavior in Auditor Ethics and Professionalism: Cognitive Moral Development Study Approach Suham Cahyono; Erina Sudaryati
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7445

Abstract

Purpose - Machiavellianism, which has a negative effect, can undermine the integrity and objectivity of an auditor when inspecting conduct. Those who behave in this way can have an impact on reducing the quality of the auditor's reporting to top management. Therefore, this study aims to review Machiavellian behavior in auditor ethics and professionalism through the Cognitive Moral Development (CMD) approach. To the best of the author's knowledge, this is the first study that comprehensively discusses Machiavellianism in auditors, both in terms of ethics and professionalism, and through the Cognitive Moral Development approach. Previous studies have not examined this relationship. Research Method - The authors utilize research using a conceptual paper (qualitative approach) to reveal how Machiavellian behavior in auditors has been proven accurate by various previous studies. The study also acknowledges CMD studies as a fundamental basis for developing ethics and professionalism in accordance with the criteria for assigning auditors to companies. Findings - The authors have found that a dysfunctional audit process reduces the quality of audit results, which may decrease public confidence in the auditing profession. Therefore, Machiavellian attitudes among auditors can lead to negative consequences, including unethical behavior. To prevent auditors from acting unethically, it is crucial to promote basic values and norms within the auditing profession, especially based on the accountant's code of ethics as a source of ethical guidance for auditors. Implications - This study has significant implications both theoretically and practically in several ways. The theoretical implications of the author's study provide a broad range of literature on the philosophy of accounting and ethics, particularly how to connect Machiavellian behavior with the ethical and professional external auditor code of conduct. From a practical perspective, this study presents significant evidence for the auditor code of ethics in the auditor framework of professional knowledge.
Determinants That Influence Audit Delay Kennardi Tanujaya; Sinta Nuriah
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

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

Abstract

Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissioners’ size, independent commissioner size, CEO tenure, and CEO expertise. Research Method - Data from the annual financial statements of firms listed on the Indonesia Stock Exchange were utilized as the sample in this study. A total of 1,960 data samples were obtained, covering the years 2016 to 2020. Purposive sampling was used in this study's data gathering process, and quantitative data were collected. Findings - The results of this study found that the variables of firm size, audit firm size, profitability, leverage, board size, CEO tenure, and CEO expertise did not affect audit delays, while audit opinion variables had a significant negative effect and the independent board of commissioners variables had a significant positive effect against audit delayss. Implication - Companies can use the study's findings as a guide for assessing the quality of financial statement presentation and publish financial reports on time, can assist auditors in conducting audit reports to determine the determinants that affect audit delays, and can be taken into consideration for investors in investing in companies experiencing financial problems audit delay.
Triple-Entry Accounting Based on Blockchain Technology: How Can It Be Implemented in Indonesia? Ananta Wahyu Sasongko; Putriana Sriwijianingsih; Farhani Kautsar Nugraha
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7467

Abstract

Purpose - This study focuses on finding solutions for Indonesian accountants to apply triple-entry accounting (TEA) based on blockchain technology (BT). The aim of this study is to raise the general level of understanding and awareness about Blockchain Technology (BT)-based Triple-Entry Accounting (TEA). Furthermore, this article explores the possibility of implementing BT-based TEA in Indonesia, which still uses the double-entry accounting (DEA) system in daily practice. Research Method - This study used a qualitative methodology as a literature review and case study to analyze various academics' theories, attitudes, and opinions on TEA. Findings - The TEA method has undergone extensive research worldwide and offers benefits far superior to the double-entry accounting system (DEA), which the accounting industry has employed for over five centuries. However, the lack of a legal framework in Indonesia and the possible high cost of recognition means that the implementation of a BT-based TEA in Indonesia has yet to start. Implication - This research was conducted to help accountants, regulators, and business researchers know the role of BT in the potential implementation of TEA and the need to implement it to develop a new accounting system that provides better usability, security, and predictive functions than DEA. We also want to motivate more accounting researchers, accounting practitioners, and accounting regulators in Indonesia to get to know and further apply BT in accounting. We hope this article can generate insights into the knowledge and insights on implementing the BT-based TEA system.
Impact of Tax Avoidance, State Ownership, Foreign Ownership, and Firm Size to Firm Value in Indonesia Sindy Sindy; Dea Tiara Monalisa Butar-Butar
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7563

Abstract

Purpose - The objectives of the research are to identify and verify the effect of tax avoidance on firm value in Indonesia. State ownership, foreign ownership, company size also influences the value of companies in Indonesia. This study argues that tax avoidance and other elements do not necessarily add value to Indonesian firms. Research Method - This study uses data from companies registered as LQ45 in the period 2017-2021. Taking the research sample is a purposive sampling method. The population of companies listed on IDX is 810 companies, which 45 companies are included in the LQ45 sample with a total sample data of 225. After conducting outliers, 225 data samples are obtained. This study uses a comparative causal method. Research data processing was executed with the help of the Eviews 10 applications. Findings - The outcomes of this paper prove that tax avoidance, state ownership and foreign ownership have no significant effect on firm value while firm size has positive effect on firm value. Implication - This research is expected to contribute to the expansion of knowledge, especially in the field of accounting. The study is intended to provide information about the factors that affect the value of the company and evaluate matters relating to company value.
The Effect of Human Resources Capabilities, Application of Systems of Internal Control, and The Use of Information Technology on The Quality of Local Government Accountability Report Firda Idzdiana; Ratno Agriyanto; Firdha Rahmiyanti
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.6785

Abstract

Purpose - The purpose of this study is to investigate the impact of human resources, national internal control systems, and information technology on local government accountability reports. Subsequently, to demonstrate this explanation, the analyst extraordinary inquired about the quality of Neighbourhood Government Consumption Responsibility Reports (Case Consider on UPPDs all through Central Java). Research Method - This survey used primary data collected from 37 respondents. Data were collected using questionnaires that were sent personally to the Head of the Sub-Division of Administration, Administrative Staff, and the Expenditure Treasurer. An analysis of multiple linear regressions was performed using a quantitative approach. Findings - The study shows that local government accounting quality is positively impacted by human resources, internal control systems, and information technology. As this study focuses only on human resources, internal control systems, and information technology. It is suggested that future studies use more or different contextual variables and different measurement instruments. Implication - This study recommends local government to increase the quality accountability report. Human resources capabilities, the application of internal control systems, and the use of information technology units cannot be separated from the quality of the financial management area. This is because the local government is accountable to the central government, DPRD, and the community. Increasing the quality of financial reports will improve public trust in local government.
Can The Presence of Women in Corporate Governance Reduce Earnings Management Practices? Windy Aulia Anggranee; Nico Alexander
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7513

Abstract

Purpose - The purpose of this study is to obtain empirical evidence the existence of woman in corporate governance has an influence on the earnings management practice in the company. The independent variables used in this study consisted of woman board of commissioners, woman board of directors, woman audit committee. The role of female in corporate governance is expected to minimize earnings management practices because women have more rational thoughts than men. This rational thinking will reduce the practice of earnings management in the company. Research Method - The study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The number of samples used in the study were 119 companies with a total of 357 research data. The sampling method used purposive sampling and multiple regression analysis was used to test the hypothesis. Findings - The result show that woman in corporate governance mechanism cannot minimize earnings management, because number of female in corporate governance mechanism in Indonesia still little compare to number of male in corporate governance. Implication - Women who have good supervision and strong ethics of regulations are expected to reduce manipulation in financial statements if women are given equality in decision making, duties and responsibilities in governance so that companies can consider the position of women as supervisors and executors of operations in the company.
Determinants of Accounting Conservatism Herma Wiharno; Amir Hamzah; Reza Hibar Pangestu
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7252

Abstract

Purpose - The purpose of this research is to investigate and analyse the effects of investment opportunity set, company size, and financial distress on accounting conservatism in mining sector companies. Research Method - The research used both descriptive and verificative methods. The population of the study consisted of 34 mining sector companies that were listed on the Indonesia Stock Exchange from 2017-2019. The sample for the study included the annual reports of 39 mining sector companies listed on the Indonesia Stock Exchange during the same period. The data analysis technique used in the study was panel data regression. Findings - This research shows that Investment opportunity set has a positive and significant effect on accounting conservatism. Company size has a positive and significant effect on accounting conservatism. Financial distress has a negative and significant effect on accounting conservatism. Implication - The implication of this research is that management of mining sector companies can increase the level of accounting conservatism by considering factors such as investment opportunity set, company size, and financial distress. Additionally, the findings of this research can provide valuable information for investors, analysts, and regulators in making investment decisions in mining sector companies.
Factors Affecting Accounting Students Career Selection Interests as Public Accountants Grischa Jovanka; Indra Arifin Djashan
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7564

Abstract

Purpose - This research aims to obtain empirical evidence about the effect of financial rewards, labor market considerations, professional training, work environment, professional recognition, and social values as independent variables on career selection interests as public accountants as the dependent variable. Research Method - The data was collected by distributing questionnaires containing thirty-five questions related to the variables through Google Form to accounting students from West Jakarta private universities or colleges with accredited “A” or “Excellent (Unggul)” accounting department per 2022. The purposive sampling method was used to select the sample that fulfilled this research's criteria, resulting in 208 valid data that can be used, while multiple regression and hypothesis testing are used as the data analysis methods. Findings - The results of this research indicated that financial rewards, professional recognition, and social values have impact on accounting students career selection interests as public accountants. Besides obtaining financial rewards, accounting students' main objective in working is to seek professional recognition from their work environment and gain social relations with their surroundings. Implication - Accounting students are attracted to public accountant profession due to expectations of higher long-term financial rewards, professional recognition, and opportunities for self-development across various fields through pursuing social values. Clear information about career prospects and development opportunities in accounting is needed, as well as attention to student expectations of financial rewards, professional recognition, and social values that can be gained to increase their interest. Public accountants also offer opportunities to broaden knowledge and insights in other fields.

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