cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arasy Ghazali Akbar
Contact Email
arasy@uib.ac.id
Phone
+6282386925350
Journal Mail Official
-
Editorial Address
Jl. Gajah Mada, Baloi – Sei Ladi, Batam 29442
Location
Kota batam,
Kepulauan riau
INDONESIA
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 5 Documents
 1 
Search results for , issue "Vol. 8 No. 2 (2024)" : 5 Documents clear
The Impact of Tax Avoidance, Tax Risk, Profitability, and Institutional Ownership on Cost of Debt Hadiwibowo, Imam; Olivia Angie, Silvi; Taufik Azis, Mohammad
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
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.v8i2.9513

Abstract

Purpose - This study intends to investigate the influence of tax avoidance variables, tax risk, profitability, and institutional ownership on debt costs. Research Method - This study uses 9 infrastructure firms listed on the Indonesia Stock Exchange (ISE) from 2019 to 2023 were examined using a purposive sampling method. The analysis for this study employed multiple linear regression modeling. Findings - The study findings indicate that tax avoidance and tax risk positively influence the cost of debt, whereas profitability and institutional ownership have no impact on it. Implication - Tax avoidance and tax risk affect the cost of debt as creditors view them as indicators of increased risk, leading to higher interest rates and additional monitoring expenses. Conversely, profitability and institutional ownership do not have a significant impact. These findings emphasize the necessity of effective tax risk management and governance to ensure financial stability and lower the cost of debt.
The Influence of Ownership Structure on Accrual Earnings Management in Indonesian Companies: Pre- and Post-COVID 19 Impact Mardianto; jaslyn
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
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.v8i2.9923

Abstract

Investigating the impact of the COVID-19 pandemic on the relationship between ownership structure and earnings management strategies of Indonesian companies listed in the LQ 45 index is the objective of this study. The primary focus is on how ownership concentration, managerial, institutional, and family ownership affect Accrual Earnings Management (AEM) before and after the pandemic period. Employing multiple linear regression, the research evaluates the effects of these ownership characteristics on AEM in both pre-COVID and post-COVID periods. The study reveals that a dramatic changes of the landscape effect of ownership structure toward AEM. The findings provide valuable insights into how ownership structures influence earnings management during economic crises, offering guidance for regulators and policymakers in overseeing earnings practices. Investigating the impact of the COVID-19 pandemic on the relationship between ownership structure and earnings management strategies of Indonesian companies listed in the LQ 45 index is the objective of this study. The primary focus is on how ownership concentration, managerial, institutional, and family ownership affect Accrual Earnings Management (AEM) before and after the pandemic period. Employing multiple linear regression, the research evaluates the effects of these ownership characteristics on AEM in both pre-COVID and post-COVID periods. The study reveals that a dramatic changes of the landscape effect of ownership structure toward AEM. The findings provide valuable insights into how ownership structures influence earnings management during economic crises, offering guidance for regulators and policymakers in overseeing earnings practices.
THE THE EFFECT OF BTD, ROA, LEVERAGE, COMPANY SIZE AND DEFERRED TAXES ON TAX AVOIDANCE IN THE FINANCIAL SECTOR Yusriva, Salma; Paramitalaksmi, Ratri
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
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.v8i2.9950

Abstract

This study aims to determine the Influence of BTD, ROA, Leverage, Company Size and Deferred Tax on Tax Avoidance in the Financial Sector. The method applied is multiple linear regression with data from annual financial statements. The sample was taken from companies in the financial sector on the IDX for the 2020-2023 period which was selected by the purposive sampling method. The results of the study stated that the variables BTD, ROA, Company Size and Deferred Tax did not affect tax avoidance, but Leverage had a significant effect. This research is expected to provide insight for investors, regulators, and corporations in understanding the factors that affect tax avoiudance, as well as its implications for tax policy in Indonesia.
The Role of Celebrity CEO in Enhancing Corporate ESG Performance Chandra, Budi; Krisyadi, Robby; Anita; Jessica
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
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.v8i2.10137

Abstract

This study examines the impact of celebrity CEOs on corporate ESG (Environmental, Social, and Governance) performance in publicly listed manufacturing companies in Indonesia from 2018 to 2022. Leveraging stakeholder and legitimacy theories, the research explores how the public visibility and media influence of celebrity CEOs drive corporate sustainability. A quantitative approach was employed, utilizing regression analysis to test the hypothesis. The findings reveal a significant positive relationship between celebrity CEOs and ESG performance, with high-profile leaders enhancing corporate transparency, accountability, and sustainability practices. The study highlights the theoretical implications by expanding the understanding of celebrity CEOs within corporate governance frameworks and practical implications for policymakers and corporate boards. However, the study is limited to Indonesia's manufacturing sector and a specific timeframe, suggesting the need for further research across diverse industries and regions. The results underscore the importance of leadership visibility in advancing corporate sustainability, offering valuable insights for stakeholders aiming to align corporate strategies with societal expectations.
The Effect of Earnings Management And Institutional Ownership On Company Value With Social Responsibility Disclosure As A Moderating Wati, Erna; Jurnali, Teddy; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
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.v8i2.10135

Abstract

Purpose: This study aims to provide empirical insight into the moderating role of CSR on the influence of earnings management and institutional ownership on firm value, and to evaluate whether CSR weakens or strengthens the impact of both factors. Research Method: This study uses a quantitative approach with secondary data from annual reports and sustainability reports of companies in the consumer non-cyclical and basic materials industry sectors listed on the Indonesia Stock Exchange for the 2021-2022 period with 263 data. Data analysis was carried out using multiple linear regression tests using the purposive sampling method. Findings: The results of the study indicate that earnings management has a significant negative effect on firm value, while institutional ownership does not have a considerable effect. CSR strategy is proven to moderate the relationship between earnings management and firm value positively but does not moderate the relationship between institutional ownership and firm value. Implication: This study provides insight for companies and investors about the importance of CSR management to increase firm value. In addition, regulators can consider these results to formulate better corporate governance policies.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2025) Vol. 9 No. 1 (2025) Vol. 8 No. 2 (2024) Vol. 8 No. 1 (2024) Vol. 7 No. 2 (2023) Vol. 7 No. 1 (2023) Vol 7 No 1 (2023) Vol 6 No 2 (2022) Vol 6 No 1 (2022) Vol. 6 No. 1 (2022) Vol 5 No 2 (2021) Vol. 5 No. 2 (2021) Vol 5 No 1 (2021) Vol. 5 No. 1 (2021) Vol 4 No 2 (2020) Vol 4 No 1 (2020) Vol 3 No 2 (2019) Vol 3 No 1 (2019) Vol 2 No 2 (2018) Vol 2 No 1 (2018) Vol 1 No 1 (2017) More Issue