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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 18 Documents
 1   2 
Search results for , issue "Vol. 7 No. 2 (2023)" : 18 Documents clear
Sustainability Performance and Corporate Financial Performance: The Moderating Effect Of Corporate Governance Anita; Fatmasari, Agustini
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8911

Abstract

Purpose - This research intends to interpret corporate governance's effect on the relationship between sustainability performance and financial performance. Research Method - The research method used is panel data regression. Research data is quantitative data obtained from the Indonesian Stock Exchange. The sample selection procedure used a purposive sampling method from 767 listed companies, and 53 met the criteria. Findings - The research results prove that board size and CEO duality do not affect sustainability performance. The board independence and female directors significantly impact sustainability performance. Furthermore, researchers also found that corporate governance cannot moderate the relationship between sustainability and financial performance. Implication - The research findings conclude that board independence and female directors can pay more attention to sustainability performance, which can be used as a reference in making corporate governance and sustainability policies.
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
Analysis of the Effect of Company Financial Performance on Financial Distress at Pupuk Indonesia Subsidiaries Putri Hardian, Qanita Marsha; Vendy, Vicky
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.7815

Abstract

Purpose - This study uses the subsidiaries of PT. Pupuk Indonesia's Springate Score and Altman Z-Score to investigate the relationship between the financial performance of a business and its financial situation. Additionally, this study looks into whether the outcomes of the calculations for the Altman Z-Score and Springate Score differ significantly. Research Method - The technique of purposeful sampling was used to gather samples from the 2017–2021 annual reports of five PT. Pupuk Indonesia subsidiaries. Findings - The significant distinction comparing the two test results was further investigated in this study using the Mann-Whitney method. Implication - Based on the results of computations utilizing distinct financial ratios, the Altman Z-Score and Springate Score models show that liquidity issues can be forecast. However, there is a substantial discrepancy between the two models.
Can Corporate Social Responsibility Influence Debt Financing for Companies on the Indonesian Stock Exchange Selly; Serly
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8821

Abstract

Purpose - The research aims to evaluate the consequences of Corporate Social Responsibility (CSR) related to debt financing in companies listed on the Indonesia Stock Exchange (BEI) in the period 2017 to 2021. The variables that are the subject of the study include: debt financing, Corporate Social Responsibility (CSR) , Sales Growth, Tobin's Q, return on assets (ROA). Research Method - The research sample consisted of 300 data obtained from 60 companies that had published sustainability reports and financial reports for the period 2017 to 2021 which were selected through purposive sampling. The panel regression analysis method was used as an examination tool in this research. CSR measurement uses environmental, social and governance disclosure scores obtained from data. Debt financing is measured as long-term debt to total assets. Sales Growth is measured as the percentage of marketing growth from year n-1 to year n. Return On Assets is measured as a ratio. Tobin's q is measured by combining the market value of equity and total liabilities relative to total assets. Findings - Empirical results show that the CSR variable does not have an essential negative impact on debt financing in companies listed on the IDX. Implication - The implication of this research is that CSR regarding debt financing can affect companies listed on the Indonesian Stock Exchange so that debt financing figures must be minimized both financially and in financial reports for the company so that sales growth will increase and the company will not experience losses.
Comparative Analysis of Financial Performance of Bank BPD DIY And Bank Jateng For The 2019-2022 Period Wende, Maria Emerlinda; Paramitalaksmi, Ratri
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8858

Abstract

This research aims to determine the comparison of financial performance between BPD DIY and Bank Jateng (formerly: BPD Jateng) in the 2019-2022 period. Research Method – This study uses descriptive analysis, this study uses financial ratio analysis tools, normality test, independent Sample T-test if the data is normally distributed, and Mann Whitney test if the data is not normally distributed. Findings - The conclusion of the research and discussion above, it can be said that Bank BPD DIY and Bank Jateng show significantly different financial performance as shown by the CAR ratio, while the ratio of NIM, ROA, NPL, and BOPO has no significant difference in financial performance. Implication – This research is expected to be a reference for consideration to analyze the comparison of BPD DIY and Bank Jateng and other banks in the future.
The Effectiveness of The Board of Directors' Performance and The Moderation Effect of Corporate Risk Management on The Company's Financial Performance Butar-Butar, Dea Tiara Monalisa; Indrianto, Doni
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8883

Abstract

Purpose – This study aims to analyze the relationship between variables of the Board of Directors (BOD) effectiveness, specifically board size, board independence, and gender with the financial performance of companies measured through Tobin’s Q. The study also considers the role of the chief risk officer as proxy for enterprise risk management (ERM) as moderating variable. Research Method – The data used is sourced from the financial reports of LQ45 listed companies on the Indonesia Stock Exchange for the period 2018-2022 with a total of 44 companies as the sample. The analytical method employed is multiple linear regression using the Eviews software. Findings – The results indicate that board gender and board independence have negative significant effect on Tobin’s Q, while board size has no significant effect. The result of regression test with moderating variables show that the enterprise risk management as a moderating variable has significantly effect of board independence on Tobin’s Q. Implication – The existence board of director has an important and vital role in managing the company’s transactions, determining the company’s management policies, and controlling operations to ensure company’s efficiency. To develop strategies, manage risks, and drive confidence to achieve organizational goals in order to create effectiveness and efficiency, companies san consider establising enterprise risk management. In this study, it is proven that the existence of enterprise risk management can improve the company’s financial performance.
Sustainability Performance and Corporate Financial Performance: The Moderating Effect Of Corporate Governance Anita; Fatmasari, Agustini
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8911

Abstract

Purpose - This research intends to interpret corporate governance's effect on the relationship between sustainability performance and financial performance. Research Method - The research method used is panel data regression. Research data is quantitative data obtained from the Indonesian Stock Exchange. The sample selection procedure used a purposive sampling method from 767 listed companies, and 53 met the criteria. Findings - The research results prove that board size and CEO duality do not affect sustainability performance. The board independence and female directors significantly impact sustainability performance. Furthermore, researchers also found that corporate governance cannot moderate the relationship between sustainability and financial performance. Implication - The research findings conclude that board independence and female directors can pay more attention to sustainability performance, which can be used as a reference in making corporate governance and sustainability policies.
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.

Page 2 of 2 | Total Record : 18

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