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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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Pengaruh Rasio Keuangan terhadap Kinerja Bank Umum Syariah (BUS) Periode 2019-2021 Selamat Muliadi
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.v6i2.6812

Abstract

Purpose – This research purposes to know the influence of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on Return on Assets (ROA) in Islamic Commercial Banks (BUS) for the period 2019-2021. Research Method – Research method is applicated the quantitative descriptive method and the sample is Islamic Commercial Banks (BUS) and which are consistently publish quarterly financial report period 2019-2021. The sample is collected by using purposive method, and multiple linear regression for analyzing the data. Findings – This study found that CAR and NPF has significant effect on ROA in the Islamic Banking while FDR does not have a significant effect on ROA. In general, three independent variables influence ROA about 67,2%. Implication – This study assists to understand the bank management specifically in financial performance. In other hand, the findings can be preferences in making policy for government, helpful to use additional references about comparison of Islamic Banks Financial performance and its influence.
Determinan Profitabilitas Bank Konvensional yang Terdaftar di Otoritas Jasa Keuangan Indonesia Meily Juliani; Rachel Tanwijaya
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.v6i2.6861

Abstract

Purpose - This paper aims to find out what factors will affect the Indonesia conventional banks’ profitability. The concern of doing this paper is based on the report shown by the Banco Bilbao Vizcaya Argentaria’s reports which showed an instability of financial ratio in Indonesia. Research Method - The paper uses the secondary method in collecting information that is used in the paper. The sample for the panel data consists of 95 conventional banks in Indonesia that are listed in the Financial Service Authority of Indonesia (OJK) for the year 2017-2021. The fixed effect model is used for the paper. Findings – Indonesia conventional banks’ profitability are highly impacted by the non-performing loans (measured by non-performing loans over gross loans), operational cost to operational income ratio, bank size, and deposit ratio. These impacts show a negative relationship between the ratios and bank’s profitability. As these ratios increase, the bank’s profit decreases. However, these relationships do not reflect the same way on capital adequacy ratio, loan to deposit ratio, and diversification. These three ratios show an insignificant impact on bank’s profitability. Implication - The paper has shown the impact of each variable to the bank profitability. Keeping bank’s profitability stable is a must for all bank’s top managements responsibility. The findings of the paper could help banks’ top managements to find strategies for the bank to increase those variables which impact positively to the bank profitability and reduces the activities which will cause the banks’ losses.
Peringkat Obligasi Korporasi: Faktor Internal Perusahaan Abdul Latif
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.v6i2.6848

Abstract

Purpose - Bonds are one of the sources of corporate funding. This funding is very efficient and more efficient than funding through banks, significantly since the issuance of corporate bonds fluctuates yearly, which means there is active issuance of corporations. Therefore, there is a lot of interest from investors in choosing corporate bonds. As one of the long-term investment instruments. From this background, the researcher aims to analyze how much and how much influence (1) company size to bond rating, (2) profitability against bond ratings, (3) leverage on bond ratings. Research Method - The method in this study belongs to the type of causality with a quantitative analytical application, the population in this study is non-bank corporate bonds and financial institutions that are still traded in 2021, with a sample of 230 corporate bonds from 37 issuing companies. Used is ordinal logistic regression, with SPSS 25 analysis tool. Findings - The results of this study indicate that company size harms corporate bond ratings, profitability projected by return on assets, and leverage launched by debt-equity ratio does not affect corporate bond ratings. Implication - From the results of this study, it is hoped that issuers can prepare and fix the factors that can improve bond ratings so that the bonds issued are low in default risk and for investors to consider by analyzing the factors that have been studied in this study in investing and avoiding the risk of default bonds and can determine healthy bonds in the long term.
Machiavellian Behavior in Auditor Ethics and Professionalism: Cognitive Moral Development Study Approach Suham Cahyono; Erina Sudaryati
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7445

Abstract

Purpose - Machiavellianism, which has a negative effect, can undermine the integrity and objectivity of an auditor when inspecting conduct. Those who behave in this way can have an impact on reducing the quality of the auditor's reporting to top management. Therefore, this study aims to review Machiavellian behavior in auditor ethics and professionalism through the Cognitive Moral Development (CMD) approach. To the best of the author's knowledge, this is the first study that comprehensively discusses Machiavellianism in auditors, both in terms of ethics and professionalism, and through the Cognitive Moral Development approach. Previous studies have not examined this relationship. Research Method - The authors utilize research using a conceptual paper (qualitative approach) to reveal how Machiavellian behavior in auditors has been proven accurate by various previous studies. The study also acknowledges CMD studies as a fundamental basis for developing ethics and professionalism in accordance with the criteria for assigning auditors to companies. Findings - The authors have found that a dysfunctional audit process reduces the quality of audit results, which may decrease public confidence in the auditing profession. Therefore, Machiavellian attitudes among auditors can lead to negative consequences, including unethical behavior. To prevent auditors from acting unethically, it is crucial to promote basic values and norms within the auditing profession, especially based on the accountant's code of ethics as a source of ethical guidance for auditors. Implications - This study has significant implications both theoretically and practically in several ways. The theoretical implications of the author's study provide a broad range of literature on the philosophy of accounting and ethics, particularly how to connect Machiavellian behavior with the ethical and professional external auditor code of conduct. From a practical perspective, this study presents significant evidence for the auditor code of ethics in the auditor framework of professional knowledge.
Determinants That Influence Audit Delay Kennardi Tanujaya; Sinta Nuriah
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissioners’ size, independent commissioner size, CEO tenure, and CEO expertise. Research Method - Data from the annual financial statements of firms listed on the Indonesia Stock Exchange were utilized as the sample in this study. A total of 1,960 data samples were obtained, covering the years 2016 to 2020. Purposive sampling was used in this study's data gathering process, and quantitative data were collected. Findings - The results of this study found that the variables of firm size, audit firm size, profitability, leverage, board size, CEO tenure, and CEO expertise did not affect audit delays, while audit opinion variables had a significant negative effect and the independent board of commissioners variables had a significant positive effect against audit delayss. Implication - Companies can use the study's findings as a guide for assessing the quality of financial statement presentation and publish financial reports on time, can assist auditors in conducting audit reports to determine the determinants that affect audit delays, and can be taken into consideration for investors in investing in companies experiencing financial problems audit delay.
Triple-Entry Accounting Based on Blockchain Technology: How Can It Be Implemented in Indonesia? Ananta Wahyu Sasongko; Putriana Sriwijianingsih; Farhani Kautsar Nugraha
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7467

Abstract

Purpose - This study focuses on finding solutions for Indonesian accountants to apply triple-entry accounting (TEA) based on blockchain technology (BT). The aim of this study is to raise the general level of understanding and awareness about Blockchain Technology (BT)-based Triple-Entry Accounting (TEA). Furthermore, this article explores the possibility of implementing BT-based TEA in Indonesia, which still uses the double-entry accounting (DEA) system in daily practice. Research Method - This study used a qualitative methodology as a literature review and case study to analyze various academics' theories, attitudes, and opinions on TEA. Findings - The TEA method has undergone extensive research worldwide and offers benefits far superior to the double-entry accounting system (DEA), which the accounting industry has employed for over five centuries. However, the lack of a legal framework in Indonesia and the possible high cost of recognition means that the implementation of a BT-based TEA in Indonesia has yet to start. Implication - This research was conducted to help accountants, regulators, and business researchers know the role of BT in the potential implementation of TEA and the need to implement it to develop a new accounting system that provides better usability, security, and predictive functions than DEA. We also want to motivate more accounting researchers, accounting practitioners, and accounting regulators in Indonesia to get to know and further apply BT in accounting. We hope this article can generate insights into the knowledge and insights on implementing the BT-based TEA system.
Impact of Tax Avoidance, State Ownership, Foreign Ownership, and Firm Size to Firm Value in Indonesia Sindy Sindy; Dea Tiara Monalisa Butar-Butar
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7563

Abstract

Purpose - The objectives of the research are to identify and verify the effect of tax avoidance on firm value in Indonesia. State ownership, foreign ownership, company size also influences the value of companies in Indonesia. This study argues that tax avoidance and other elements do not necessarily add value to Indonesian firms. Research Method - This study uses data from companies registered as LQ45 in the period 2017-2021. Taking the research sample is a purposive sampling method. The population of companies listed on IDX is 810 companies, which 45 companies are included in the LQ45 sample with a total sample data of 225. After conducting outliers, 225 data samples are obtained. This study uses a comparative causal method. Research data processing was executed with the help of the Eviews 10 applications. Findings - The outcomes of this paper prove that tax avoidance, state ownership and foreign ownership have no significant effect on firm value while firm size has positive effect on firm value. Implication - This research is expected to contribute to the expansion of knowledge, especially in the field of accounting. The study is intended to provide information about the factors that affect the value of the company and evaluate matters relating to company value.
The Effect of Human Resources Capabilities, Application of Systems of Internal Control, and The Use of Information Technology on The Quality of Local Government Accountability Report Firda Idzdiana; Ratno Agriyanto; Firdha Rahmiyanti
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.6785

Abstract

Purpose - The purpose of this study is to investigate the impact of human resources, national internal control systems, and information technology on local government accountability reports. Subsequently, to demonstrate this explanation, the analyst extraordinary inquired about the quality of Neighbourhood Government Consumption Responsibility Reports (Case Consider on UPPDs all through Central Java). Research Method - This survey used primary data collected from 37 respondents. Data were collected using questionnaires that were sent personally to the Head of the Sub-Division of Administration, Administrative Staff, and the Expenditure Treasurer. An analysis of multiple linear regressions was performed using a quantitative approach. Findings - The study shows that local government accounting quality is positively impacted by human resources, internal control systems, and information technology. As this study focuses only on human resources, internal control systems, and information technology. It is suggested that future studies use more or different contextual variables and different measurement instruments. Implication - This study recommends local government to increase the quality accountability report. Human resources capabilities, the application of internal control systems, and the use of information technology units cannot be separated from the quality of the financial management area. This is because the local government is accountable to the central government, DPRD, and the community. Increasing the quality of financial reports will improve public trust in local government.
Can The Presence of Women in Corporate Governance Reduce Earnings Management Practices? Windy Aulia Anggranee; Nico Alexander
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7513

Abstract

Purpose - The purpose of this study is to obtain empirical evidence the existence of woman in corporate governance has an influence on the earnings management practice in the company. The independent variables used in this study consisted of woman board of commissioners, woman board of directors, woman audit committee. The role of female in corporate governance is expected to minimize earnings management practices because women have more rational thoughts than men. This rational thinking will reduce the practice of earnings management in the company. Research Method - The study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The number of samples used in the study were 119 companies with a total of 357 research data. The sampling method used purposive sampling and multiple regression analysis was used to test the hypothesis. Findings - The result show that woman in corporate governance mechanism cannot minimize earnings management, because number of female in corporate governance mechanism in Indonesia still little compare to number of male in corporate governance. Implication - Women who have good supervision and strong ethics of regulations are expected to reduce manipulation in financial statements if women are given equality in decision making, duties and responsibilities in governance so that companies can consider the position of women as supervisors and executors of operations in the company.
Determinants of Accounting Conservatism Herma Wiharno; Amir Hamzah; Reza Hibar Pangestu
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7252

Abstract

Purpose - The purpose of this research is to investigate and analyse the effects of investment opportunity set, company size, and financial distress on accounting conservatism in mining sector companies. Research Method - The research used both descriptive and verificative methods. The population of the study consisted of 34 mining sector companies that were listed on the Indonesia Stock Exchange from 2017-2019. The sample for the study included the annual reports of 39 mining sector companies listed on the Indonesia Stock Exchange during the same period. The data analysis technique used in the study was panel data regression. Findings - This research shows that Investment opportunity set has a positive and significant effect on accounting conservatism. Company size has a positive and significant effect on accounting conservatism. Financial distress has a negative and significant effect on accounting conservatism. Implication - The implication of this research is that management of mining sector companies can increase the level of accounting conservatism by considering factors such as investment opportunity set, company size, and financial distress. Additionally, the findings of this research can provide valuable information for investors, analysts, and regulators in making investment decisions in mining sector companies.

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