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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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Factors Affecting Accounting Students Career Selection Interests as Public Accountants Grischa Jovanka; Indra Arifin Djashan
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.v7i1.7564

Abstract

Purpose - This research aims to obtain empirical evidence about the effect of financial rewards, labor market considerations, professional training, work environment, professional recognition, and social values as independent variables on career selection interests as public accountants as the dependent variable. Research Method - The data was collected by distributing questionnaires containing thirty-five questions related to the variables through Google Form to accounting students from West Jakarta private universities or colleges with accredited “A” or “Excellent (Unggul)” accounting department per 2022. The purposive sampling method was used to select the sample that fulfilled this research's criteria, resulting in 208 valid data that can be used, while multiple regression and hypothesis testing are used as the data analysis methods. Findings - The results of this research indicated that financial rewards, professional recognition, and social values have impact on accounting students career selection interests as public accountants. Besides obtaining financial rewards, accounting students' main objective in working is to seek professional recognition from their work environment and gain social relations with their surroundings. Implication - Accounting students are attracted to public accountant profession due to expectations of higher long-term financial rewards, professional recognition, and opportunities for self-development across various fields through pursuing social values. Clear information about career prospects and development opportunities in accounting is needed, as well as attention to student expectations of financial rewards, professional recognition, and social values that can be gained to increase their interest. Public accountants also offer opportunities to broaden knowledge and insights in other fields.
Analisis Pengaruh Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly, Serly; Liyanti, Fanny Desmita
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
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.v5i1.4702

Abstract

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.
Pengaruh Karakteristik CEO terhadap Penghindaran Pajak di Indonesia Karina, Ria; Jeksen, Jeksen
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
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.v5i1.4713

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO terhadap penghindaran pajak di Indonesia. Variabel independen dalam penelitian ini adalah keahlian keuangan, umur direktur dan CEO tenure. Sedangkan variabel kontrol adalah ukuran perusahaan, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan. Sampel penelitian merupakan 378 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015–2019. Metode pengambilan sampel menggunakan metode purposive sampling. Metode analisis data menggunakan metode regresi panel. Hasil penelitian ini menunjukkan bahwa keahlian keuangan berpengaruh signifikan negatif terhadap penghindaran pajak. Ukuran perusahaan berpengaruh signifikan positif terhadap penghidaran pajak. Umur direktur, CEO tenure, aset tetap, leverage, return of asset, market to book value dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak.
Determinan Nilai Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Hasbi, Hasbi
Global Financial Accounting Journal Vol. 5 No. 2 (2021)
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.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 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 : Accounting Department, Faculty of Business and Management, 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.
Pengaruh Current Ratio, Return On Asset, Debt To Asset terhadap Financial Distress Selama Masa Pandemi Silvia, Dewi; Yulistina, Yulistina
Global Financial Accounting Journal Vol. 6 No. 1 (2022)
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.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 : Accounting Department, Faculty of Business and Management, 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.
Analisis Pengaruh Struktur Dewan Direksi terhadap Kinerja Perusahaan Meiliana, Meiliana; Julia, Iven
Global Financial Accounting Journal Vol. 6 No. 1 (2022)
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.v6i1.6683

Abstract

Purpose - This study aims to determine the effect of the board structure on company performance. This study has 6 independent variables, which consist of the size of the board of directors, independent directors, board of directors meetings, board of directors education, female directors, and managerial ownership. Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the samples collected from 473 companies in the period 2014-2018. The sample data is tested using panel data regression. Findings - This study concludes that all the independent variables have no significant effect on company performance. Board of directors still needs to be controlled to achieve good performance. Independent directors rarely interfere on other director decision. Board of director’s meetings only incurs unnecessary expenses. Board of director's education is just a qualification. Women's board of directors in each country could have difference effect because of cultural differences. There are still many directors in public companies that do not have ownership in the company, so there is still no visible effect on managerial ownership. Implication - The findings of this study imply that corporate governance still needs to be strengthened to improve company performance. There are still many problems within the company due to poor governance.
The Effect of Intellectual Capital on Company Value in Industries Affected by Covid-19 Fatmasari, Yuli; Hisamuddin, Nur; Wardhaningrum, Oktaviani Ari
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.v7i2.7456

Abstract

Purpose - This study aims to examine the effect of intellectual capital on company value in industries affected by covid-19 and to examine whether there are differences in intellectual capital between the two industries affected by covid-19. Research Method - This research is quantitative research. The sample was selected based on a purposive sampling technique with certain criteria. After the sample selection process was carried out, it resulted in 62 total data samples obtained from 18 hotel, restaurant, and tourism industry companies and 13 health industry companies. The data covers the period from 2020-2021. The data analysis technique used is descriptive statistics with simple linear regression and different independent sample t-tests. Findings - The results of the simple linear regression test show that intellectual capital has a significant effect on firm value. The results of the independent sample t-test show that there are differences between intellectual capital in the hotel, restaurant, and tourism industry and the health industry. Implication - Company value is a representation of the state of a company, where potential investors will give a special assessment related to the good and bad performance of the company. Nevertheless, investors should consider the company’s intellectual capital too. Moreover, result of this research shows that the Covid-19 outbreaks make a significant difference to company value. Investors should take this into a concern in deciding investment decision. Keywords: Intellectual Capital, Company Value, Covid-19
Research Mapping of Working Capital Turnover (WCT) Ratio in Islamic and Conventional Banking: Vosviewer Bibliometric Study and Literature Review Budianto, Eka Wahyu Hestya; Dewi, Nindi Dwi Tetria
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.v7i2.7709

Abstract

Purpose - This study aims to determine the research mapping regarding the Working Capital Turnover (WCT) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Research Method – Data analysis techniques include: (1) mapping the distribution of journal publications around the WCT ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the WCT ratio based on the number of clusters and their items; and (3) mapping research topics around the WCT ratio using a literature review study. Findings – The results showed that: (1) based on the distribution of journal publications, there were 89 journal publications regarding the WCT ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the WCT ratio are divided into 6 clusters and 130 topic items; (3) based on the mapping of literature review studies, there are 19 topics around the WCT ratio. Implication - The implications and contributions of this research are to map research topics around WCT ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers.

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