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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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Information Asymmetry, Institutional Ownership, Related Party Transactions and The Board Size to Real Earnings Management Ivander Yunus; Paulina Sutrisno
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6526

Abstract

Purpose – The purpose of this study is to examine the relationship between information asymmetry, institutional ownership, related party transactions and the board size on real earnings management. This research was conducted because there are still inconsistencies in the results of previous studies. Research Method – This study uses a sample of manufacturing companies listed on the IDX (Indonesia Stock Exchange) in the period 2018-2020. The sample in this study was obtained using purposive sampling method. There are 213 data that meet the sample selection criteria. As for testing the hypothesis of this study using multiple regression analysis. Findings – The results of this study indicate that information asymmetry, institutional ownership and related party transactions have a positive effect on real earnings management. Meanwhile, the board size has no relationship to real earnings management. Implication – The implication of this research is to provide additional perspective on the positive effect of information asymmetry, institutional ownership and (RPT) related party transactions on real earnings management. The high level of information asymmetry, institutional ownership and related party transactions will encourage real earnings management. In addition, the implications of this study for financial statements user, especially to decisions making for investors, are to pay attention to and consider factors that can affect real earnings management such as the high level of information asymmetry, institutional ownership and the related party transactions size.
Determinant Analysis of Company Debt Policy with Vector Error Correction Model Approach Amir Hamzah; Mohamad Rizky
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6547

Abstract

Purpose- This study uses a VECM model that aims to see the short-run and long-term effects of managerial ownership, sales growth, free cash flow, and asset structure against debt policy. Vector Error Correction Model (VECM) is a model that can be used for time series data that is not stationary but has a cointegration relationship where in the model included stationary exogenous variables as additional regressors. Research Method- The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the number of samples collected is 32 samples in the period 2013-2021.The data analysis techniques in this study use Vector Error Correlation Model (VECM) analysis, several stages that researchers must go through before determining the right model, namely data stationarity test, optimal lag length test, co-integration test, VAR model stability test, granger causality analysis, VAR/VECM empirical model, Impulse Response Function analysis and Variance Decomposition analysis. Findings- The results of the analysis show that in the short term only sales growth and asset structure have a significant influence on debt policy. Meanwhile, in the long-term free cash flow, asset structure and sales growth have a significant influence on debt policy, while managerial ownership has an insignificant effect on debt policy. Implication- For the company should reduce the proportion of funding from debt in the implementation of its operations so as to reduce financial distress, because funding from corporate debt causes financial distress and agency costs greater than tax savings from debt interest expense, as a result of which the company is very vulnerable to economic turmoil. For creditors who provide sources of debt funding, pay more attention to aspects of the company's asset structure to be used as collateral for debt, because the company usually uses loan funds for high-risk projects. For investors should take deeper considerations to invest in companies that have large free cash flow because companies that have large free cash flow tend to show good cash flow for the future.
The Quality of Local Government Financial Report Marcus R. Maspaitella; Mona Permatasari Mokodompit
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6493

Abstract

Purpose - This study aims to analyze the influence of human resource competence, regional financial accounting information system, use of information technology and government internal control systems on the quality of local government financial report at the Regional Financial and Asset Management Agency (BPKAD) of Manokwari Regency. Research Method - The research data was collected by giving questionnaires to the employees at BPKAD office of Manokwari regency who carry out tasks in the accounting and finance functions. The data was then analyzed using multiple linear regression analysis. Findings - The results showed only the government internal control system factor that have influence on the quality of local government financial reports of BPKAD of Manokwari regency. Implication - This study provides information that can be used as a consideration in making policies in order to improve the quality of locel government financial report by the local government in Manokwari Regency, particulary BPKAD.
Pengaruh Current Ratio, Return On Asset, Debt To Asset terhadap Financial Distress Selama Masa Pandemi Dewi Silvia; Yulistina Yulistina
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6528

Abstract

ABSTRACT Purpose - This study aims to analyze the influence of current ratio, return on assets, debt to asset ratio on financial distress during the pandemic in sub-sector companies listed on the IDX. Research Method - The sampling technique was purposive sampling based on these criteria, from a total population of 18 companies, 7 samples were obtained with an observation period of 6 years, 42 samples were obtained. Findings - The test results simultaneously show the effect of CR, ROA, DAR on financial distress in construction and building companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. Implication – The study provides information that can be used as a consideration for investors in making decision and presents a more complete analysis of financial ratios than previous studies.
Kinerja Perusahaan dan Corporate Social Responsibility: Peran Moderasi dari Perusahaan Keluarga Anita Anita; Maissy Maissy
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6544

Abstract

Purpose - Corporate Social Responsibility (CSR) can be defined as a commitment and form of action taken by a company regarding social responsibility and the surrounding environment with the aim of improving the welfare of people's lives and strengthening relationships between stakeholders. The purpose of this study is to examine the relationship between firm performance and CSR moderated by family firm variables and firm size, leverage, and equity ownership concentration as control variables. Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the number of samples collected is 240 samples from 48 companies in the period 2016-2020. The sample data is tested using panel data regression. Findings - The result of this study indicates that there is a significant negative relationship between the firm performance variable on CSR. The moderating variable, family firm, strengthens the relationship between firm performance and CSR. Implication - The findings of this study imply that the higher the firm performance and profits obtained from stakeholders, the company must also be more serious in paying attention to CSR issues, implement and disclose them following the demands of stakeholders instead of exploiting them more. Stakeholders must pay more attention, especially to family companies. Policymakers to evaluate existing regulations of CSR. They should encourage the implementation and disclosure of CSR in Indonesia, which will be beneficial for stakeholders and the company itself.
Kesulitan Keuangan: Efek Struktur Kepemilikan, Karakteristik Dewan Direksi, dan Indeks Tata Kelola Perusahaan Felix Williansyah; Meiliana Meiliana
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6901

Abstract

Purpose – This study aims to examine the effect of the corporate governance on the firm financial distress. The independent variables consisted of ownership structure (managerial, foreign, institutional, family, and block holder’s), board characteristics (size, independent, educational background, meeting, and gender) and corporate governance index. Research Method – This study uses 168 sample companies selected by purposive sampling method. The hypotheses testing uses panel regression method. Findings – The result shows 116 of 168 sample companies (IDX) experienced financial distress. It has been proven that financial distress can be significantly reduced by increasing concentrated ownership and board education. In addition, foreign ownership and board size have a significant and positive impact on financial distress. However, managerial ownership, family ownership, institutional ownership, board independence, board meetings, board gender, and corporate governance index do not have an impact on financial distress. Implication – The findings of this study imply that financial distress occurs by the presence of foreign ownership because of rarely involved in company management. In addition, to avoid the risk of financial distress the company can be anticipated by improving the quality board of directors (education, expertise, CEO tenure) and strengthening the internal control.
Role of Risk Management in Independent Commissioners and Audit Committees on Financial Performance Iskandar Itan; Khelen Khelen
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6877

Abstract

Purpose - Financial performance of a company is an important thing to consider due to its direct correlation with the company’s survivability. It is important to understand what affects a company's financial performance. This research aimed to determine the influence of the independent commissioner and audit committee variables on financial performance as moderated by risk management. Research Method - This study used 22 companies of LQ-45 that listed in the Indonesia Stock Exchange from 2017 to 2021 using a purposive sampling method. Model used in this research was analyzed using multiple linear regression. Findings – The results indicate that independent commissioners have no significant effect on financial performance, while audit committee has a positive significant effect on the financial performance. Independent commissioners and audit committee simultaneously have a positive and significant effect on the financial. While risk management was not found to moderate the effect of independent commissioners on financial performance, though it may strengthen the relationship between audit committee and financial performance. Implication – The presence of independent commissioners and audit committee in a company is important because independent commissioners act as an external party entitled to monitor the actions taken by the company, while audit committee affects reliable and accountable financial statements. Every company certainly has risks that must be taken and make adjustments according to the level of risk. Furthermore, having risk management in the companies enable the audit committees to assess the risk more accurate.
What’s Wrong with Lyotard Paradigm? The Repudiation of Generalization and The Diversity of Research Area in Accounting Suham Cahyono; Tjiptohadi Sawarjuwono
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6870

Abstract

Purposes - This study aims to investigate the Lyotard paradigm that dominates the framework of research in accounting and finance, especially the concept of generalizing the results of studies that apply a quantitative approach. Research Method - This study is a literature study that uses secondary data from various articles, journals, library books and also Scopus journal articles to provide a lot of evidence related discussion topic. We obtained data for nearly 40 articles from a database of reputable national and international journals indexed by Scopus and Google scholar. Findings - The results of this study show that many scholars alignment with lyotard perspective has been refuted by several axioms and new paradigms that have developed in the midst of the turmoil of research in accounting and finance, so that this has led to various rejections and expansion of studies in accounting and finance, especially studies that use a critical research approach. and postmodernism Implications - The main contribution of this study is to provide a wider literature on research perspectives in accounting and finance, especially for researchers who want an approach that applies an expanded study result. The limitation of this research is that it only considers Lyotard's approach to the generalization paradigm in addition to other approaches such as Derrida and Machiavellianism.
Determination of Service Innovation, Attitude, and Satisfaction in Adopt Use of Sharia Fintech Wahid Wachyu Adi Winarto
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6802

Abstract

Purpose - The purpose of this paper is to analyze the determination of service innovation, attitudes and user satisfaction on the intention to use Sharia FinTech repeatedly. Research Method – Using a survey approach to users and prospective users of Sharia FinTech services in the research area, the research sample was 195 respondents and then analyzed by path analysis using the Smart PLS analysis tool. Findings - The authors find evidence that service innovation has an impact on perceived usefulness and perceived ease of use. Perceived ease of use, perceived usefulness both affect the attitude of service users. Attitude will have an impact on user satisfaction, from there users of sharia FinTech services will repeat their use because they feel satisfied. Implication – The increase in service user needs to be considered by developers of sharia FinTech systems, what must be done is to innovate sharia FinTech services in terms of increasing the ease of fullness and fullness of use so that they are developed according to the wishes or needs of the service.
Corporate Governance, Financial Ratio and Real Earnings Management in Indonesia Stock Exchange Maharani Dwi Nastiti; Yulis Kurnia Susanto
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6783

Abstract

Purpose - The goal of this study is to gather empirical information on the impact of audit quality, board of directors, independent commissioners, managerial ownership, institutional ownership, profitability, firm leverage, firm size, and firm age on earnings management. Research Method - The demographic for this study was non-financial companies that were listed on the Indonesia Stock Exchange between 2018 and 2020. This study examined a sample of 148 listed non-financial companies. Purposive sampling was utilized in the sample methodology, and multiple regression was used to evaluate the data. Findings - Board of directors, independent commissioners, institutional ownership, and profitability have an impact on real earnings management. While, audit quality, managerial ownership, firm leverage, firm size, and firm age have no impact on real earnings management. Implication - Increased profitability signals good firm performance, and shareholders will benefit as well. Furthermore, managers will benefit as well if company performance improves, thus managers are not driven to adopt earnings management initiatives.

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