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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 215 Documents
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Analisis Pengaruh Tata Kelola Perusahaan, Environmental Sensitivity, Financial Distress, dan Manajemen Laba terhadap Pengungkapan Sukarela Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia Serly Serly
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6084

Abstract

The purpose of this research is to analyze the effect of good corporate governance, environmental sensitivity, financial distress, and earnings management on voluntary disclosure in family firms listed on the Indonesian Stock Exchange. Voluntary disclosure is measured by good corporate governance (board activity, board size, non-executive directors, foreign ownership, government ownership, institutional ownership, mangerial ownership, and number of shareholders), environmental sensitivity, financial distress, and earnings management as independent variable. Industry type and firm size as control variable. The data used in this study are the annual reports of non-financial companies listed on the Indonesian Stock Exchange. The target population consists of 139 firms or 695 firm-year observations of companies listed on the Indonesia Stock Exchange for the period 2011-2015. The data obtained were tested with panel regression. The results show that board size, number of shareholders, environmental sensitivity, and firm size have positive significant impact on voluntary disclosure. Institutional ownership and financial distress have negative significant impact on voluntary disclosure. In contrast, this research found that board activity, non-executive directors, foreign ownership, government ownership, managerial ownership, earnings management, and leverage have no significant effect on voluntary disclosure.
Analisis Pengaruh Corporate Governance dan Ukuran Perusahaan terhadap Manajemen Risiko pada Perusahaan di Bursa Efek Indonesia Arina Juwita; Teddy Jurnali
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.755

Abstract

This investigation means to break down the impact of corporate governance, and company size, on risk management in companies recorded on the Indonesia Stock Exchange. Risk management which is a dummy variable estimated through the presence of a risk management committee will be given an estimation of 1 and in the event that it doesn't have an estimation of 0. The independent variable used is corporate governance by using the proxy proportion of independent directors, board size, audit quality, company size and ownership institutional. This examination utilizes secondary data types, and the total population is 563 companies found on the Indonesia Stock Exchange in 2015 to 2017, where the example was chosen utilizing the purposive sampling method. Logistic regression analysis is a statistical method that will be used in this test. The consequences of this investigation clarify that audit quality has a significant negative effect, institutional ownership and firm size have a significant positive effect on risk management. The proportion of independent directors and the size of the board of commissioners do not affect risk.
Determinan Nilai Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Hasbi Hasbi
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.5976

Abstract

Financial statements are the most important part of a company, this is because the financial statements are a means of communication that is the liaison between the parties involved in decision making related to the business continuity of the company. This study aims to examine the effect on investment decision, profitability and investment opportunity set on firm value. This study uses a sample of 10 banking company and is listed on the IDX during the 2015-2019 period. Data analysis techniques used in this study use multiple regression analysis. The results of this study indicate that the investment decision, profitability and investment opportunity set has not significant on firm value.
Analisis Pengaruh Pengadopsian IFRS dan Tata Kelola Perusahaan Terhadap Manajemen Laba pada Perusahaan di BEI Agustina Agustina; Sumantri Sumantri
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v2i2.387

Abstract

This reseacrh is conducted to determine the impact of IFRS adoption and good corporate governance on earnings management in companies listed in Indonesia Stock Exchange. Variables used in this reseacrh are IFRS adoption, board director independence, boarddirector size, audit committee Independence, audit quality, ownership concentration, managerial ownership, institutional ownership, company size, sales growth, asset turnover, cash flow from operation, and leverage. This study used 242 companies listed on IDX in the period 2009-2014 as the sample. The sample was selected using purposive sampling method. Data sources in this study were obtained from the annual report of listed companies on IDX. The data will be tested with multiple linear regresion using Statistical Package for the Social Sciences (SPSS) and E-Views. The results of this study indicate that ownership concentration,managerial ownership, institutional ownership, company size, sales growth show a positive impact on earning management significantly. Board director size, audit quality, cash flow from operation, and leverage show a negative impact on earning management significantly. IFRS adoption, board director independence, audit committee Independence, and asset turnover are not able to affect earning management activity significantly.
Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Pemoderasi Pada Kpp Pratama Batam Utara Dian Efriyenti
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study aims to analyze the influence of E-Filing System Implementation on Taxpayer Compliance with the Understanding of the Internet as Moderate Variables at KPP Pratama Batam Utara. The population of this research is Individual Taxpayer registered as Taxpayer in KPP Pratama Batam Utara. The sample used in this study were 100 respondents. The results of this study indicate that (1) Application of E-Filing System has a positive and significant impact on Taxpayer Compliance. Implementation of E-Filing System has a positive and significant impact on Taxpayer Compliance. This can be proved by a t value of 7.722 which is greater than t table 1.66039 with a significance value of 0.000 smaller than 0.05. Regression coefficient value of 0.615 which has a positive direction shows the better Application of E-Filing System then Taxpayer Compliance will also be good. (2) Understanding the Internet can moderate the influence of E-filing System Implementation on Taxpayer Compliance. It is proved through Moderated Regression Analysis which gives coefficient value equal to moderation variable (interaction between Application of E-Filing System and Internet Understanding) gives coefficient value 0,072 with significance 0,003. These three variables can be inferred have an effect on Taxpayer Compliance, because it has a level of significance below 0.05.
Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Di Bursa Efek Indonesia Supriyanto Supriyanto; Rio Putra
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study aims to measure the factors that affect social responsibility in companies listed on the Indonesia Stock Exchange (IDX). The variables used in the study are social responsibility of the company as the dependent variable while profitability, leverage, firm size, and the size of Public Accountant as independent variables
Auditor Burnout: Anteseden dan Konsekuensi Laras Fuji Utami; Fitri Yani Jalil
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6077

Abstract

This study aims to examine the effect of role pressure (role ambiguity, role overload, role conflict) and job demand on burnout felt by the auditor and the impact caused by the auditor on the auditor's job outcomes (job performance, job satisfaction, turnover intention) and commitment professional auditor. This study used primary data through the distribution of questionnaires to auditors in Indonesia, both those who had obtained a Certified Public Accountant (CPA) and those who had not. The method of determining the sample used in this study was convenience sampling. The number of auditors sampled was 73 auditors. The analytical method to test the hypothesis used by researchers was using SmartPLS 3.0. The results of this study indicate that the role ambiguity is not significant negative effect on burnout, role overload is not significant positive effect on burnout, role conflict has a significant positive effect on burnout, job demand is not significantly positive effect on burnout, burnout has a significant negative effect on job performance, burnout has a negative effect significant to job satisfaction, burnout has a significant positive effect on the turnover intention, and burnout has a significant positive effect on professional commitment. Keyword: role stressor, job demand, burnout, job outcomes, professional commitment
Analisis Pengaruh Karakteristik Komite Audit dan Struktur Kepemilikan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Septi Lisniati
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.705

Abstract

This research is conducted to determine the impact of audit committee characteristics and ownership structures on earnings management of companies listed on Indonesian Stock Exchange (IDX). This research used 324 companies listed on IDX in the period 2011-2015 as the sample. The results of this study indicate that institutional ownership, firm size, return on asset, and operating cash flow show the significant impact on earnings management in both positive and negative ways. On other hand, the results also indicate that the independence, diligence, and size of audit committee, foreign ownership, managerial ownership, governmental ownership, individual ownership, and leverage are not able to affect earnings management activity significantly.
Analisis Pengaruh Karakteristik Dewan Dan Struktur Kepemilikan Terhadap Pengungkapan Sukarela Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Serly Serly
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris pengaruh karakteristik dewan dan struktur kepemilikan terhadap pengungkapan sukarela yang disajikan pada laporan tahunan. Populasi yang digunakan adalah laporan lahunan perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan tahun 2010 hingga tahun 2014 dengan metode purposive sampling. Terdapat 35 item dalam mendeteksi tingkat pengungkapan sukarela. Hasil penelitian ini menjelaskan bahwa independen variabel yang berpengaruh signifikan pada tingkat pengungkapan sukarela antara lain kepemilikan pemerintah dan kepemilikan manajerial. Variabel jumlah pemegang saham, ukuran dewan direksi, jumlah komisaris independen, kepemilikan asing, kepemilikan institusi, dan jumlah pemegang saham tidak memiliki pengaruh yang signifikan terhadap pengungkapan sukarela.
Berapa Besar Biaya Audit? Ditinjau Dari Koneksi Politik Dan Tata Kelola Hendi Hendi; Yulinar Yulinar
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The study examines analyze the impact of political connections and corporate governance to audit fee. The dependent variable in this research is audit fee. The selection of auditors having an important role in a company, the company must examine in choosing an auditor to audit the company financial report. Reliable financial report can be obtained from the high quality of auditors. The data used in this research is taken from secondary data that is the annual report data of companies listed on the Malaysia Stock Exchange in the period of 2009 up to 2013. The total sample used in this research is as many as 2650 observation data. The testing of hypotheses was done using analysis regresion. The data are then analyzed using the statistical package for social sciences (SPSS) and Eview 7. This research using purpose sampling methods and the analysis used multiple regression. The result of study indicates that the company which has political connections not have a significant effect to audit fee. Second, corporate governance not have a significant effect to audit fee. on auditors choice.

Page 11 of 22 | Total Record : 215

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