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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 4 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2021)" : 4 Documents clear
Analisis Pengaruh Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly, Serly; Liyanti, Fanny Desmita
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4702

Abstract

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.
Pengaruh Karakteristik CEO terhadap Penghindaran Pajak di Indonesia Karina, Ria; Jeksen, Jeksen
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4713

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO terhadap penghindaran pajak di Indonesia. Variabel independen dalam penelitian ini adalah keahlian keuangan, umur direktur dan CEO tenure. Sedangkan variabel kontrol adalah ukuran perusahaan, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan. Sampel penelitian merupakan 378 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015–2019. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan metode regresi panel. Hasil penelitian ini menunjukkan bahwa keahlian keuangan berpengaruh signifikan negatif terhadap penghindaran pajak. Ukuran perusahaan berpengaruh signifikan positif terhadap penghidaran pajak. Umur direktur, CEO tenure, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.
Analisis Pengaruh Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly, Serly; Liyanti, Fanny Desmita
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4702

Abstract

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.
Pengaruh Karakteristik CEO terhadap Penghindaran Pajak di Indonesia Karina, Ria; Jeksen, Jeksen
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4713

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO terhadap penghindaran pajak di Indonesia. Variabel independen dalam penelitian ini adalah keahlian keuangan, umur direktur dan CEO tenure. Sedangkan variabel kontrol adalah ukuran perusahaan, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan. Sampel penelitian merupakan 378 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015–2019. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan metode regresi panel. Hasil penelitian ini menunjukkan bahwa keahlian keuangan berpengaruh signifikan negatif terhadap penghindaran pajak. Ukuran perusahaan berpengaruh signifikan positif terhadap penghidaran pajak. Umur direktur, CEO tenure, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.

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