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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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The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
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.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
The Relationship of Leverage, Asset Management, Earnings Management and Profitability Indrayati, Indrayati; Sumiadji, Sumiadji; Jaswadi, Jaswadi; Utami, Rachma
Global Financial Accounting Journal Vol. 8 No. 1 (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.v8i1.9144

Abstract

The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.
Mapping of Green Sukuk Research (2014 - 2023) : With Vosviewer Bibliometric and Literature Review Doni Yusuf Bagaskara; Nanik Wahyuni; Meldona
Global Financial Accounting Journal Vol. 8 No. 1 (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.v8i1.9148

Abstract

This study aims to determine the mapping of research around Green Sukuk. The approach used is a mix-method approach, namely VOSviewer bibliometric studies and literature review. Data analysis techniques include: (1) mapping the number of journal publications distributed around green sukuk using Microsoft Excel and Mendeley Desktop based on the year of publication; (2) mapping the results of bibliometric network visualization and journal publication trends around green sukuk using VOSviewer (Visualization of Similarities) algorithm software based on the number of clusters and their items; and (3) mapping research topics around green sukuk using literature studies. The results showed that: (1) based on mapping the number of journal publications, there were 168 journal publications about green sukuk; (2) based on the mapping of VOSviewer bibliometric studies, the results of network visualization around green sukuk are divided into 5 clusters and 24 topic items (3) Based on the mapping of the literature review study, there are 2 topics about green sukuk that often appear, first green sukuk and second Indonesia. The implication and contribution of this research is to map research topics around green sukuk in the world that are often or rarely researched by researchers, so that they can be a reference for researchers afterwards.
The Value Relevance of Accounting Information: Profitability and Non-Public Ownership In Investment Decision Making Maya Ari Rosita; Pujiono
Global Financial Accounting Journal Vol. 8 No. 1 (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.v8i1.9164

Abstract

Purpose – The purpose of this research to evaluate the relevance of accounting information, particularly Earnings per Share (EPS), Return on Assets (ROA), and Non-Public Ownership (NPO), in investment decision-making. The relevance of accounting information is observed when the information presented in financial statements can influence stock prices and therefore affect user decision-making. Research Method – The research method used is quantitative method with a sample of 59 manufacturing companies from the basic and chemical industry sector. Data analysis was conducted using multiple linear regression techniques to measure the impact of these variables on stock prices. Findings – The results of the study indicate that EPS and ROA have a significant influence on investment decisions, while Non-Public Ownership does not provide significant contributions. Implication – The implications of these findings underscore the importance of considering fundamental factors such as EPS and ROA in the investment decision-making process, while also taking into account the risks associated with Non-Public Ownership that can affect the relevance of financial statements. Keywords: Earnings Per Share (EPS), Investment Decisions, Non-Public Ownership, Relevance of Accounting Information, Return on Assets (ROA)
The Effects of Tax Avoidance and Gender Diversity on Firm Value Harsono, Budi; Wati, Erna; Anita; Tang, Sukiantono
Global Financial Accounting Journal Vol. 8 No. 1 (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.v8i1.9393

Abstract

This study intended to inspect the correlation of tax avoidance and gender diversity to firm value listed in Indonesia Stock Exchange (ISE). This survey used firm value as dependent variable. Tax avoidance and gender diversity as independent variable. This survey also used control variable such as return on asset, return on equity, firm size, leverage, growth, firm’s industry and firm’s auditor. The sample data of this study used secondary data. Companies listed in Indonesia Stock Exchange (ISE) from year 2015-2019 are the samples of this study. Research conducted data testing using SPSS version 25 and E-Views version 10 application. With total data 2,169 from 2,210, the sample selected based on purposive sampling method. Several tests were carried out in analysing, including descriptive statistics, multicollinearity test, outliers, Hausman, F test, T test, and determination coefficient test. Result shown that both independent variable tax avoidance and gender diversity has no significant effect to influence dependent variable firm value. For control variable only firm size and leverage has significant effect to influence.
Linking Ethical Awareness to Transparency: The Mediating Effect of Ethical Decision-Making Widijaya; Ariyanto Richard Pratama
Global Financial Accounting Journal Vol. 8 No. 1 (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.v8i1.9394

Abstract

This study aims to determine the impact of ethical awareness and ethical decision-making on transparency. The population in this study comprises employees working in public accounting firms and tax consulting firms in Batam City. The data collection method employed a Likert scale questionnaire. The data analysis methods used multiple linear regression with the SPSS 22 program (Statistical Package for the Social Sciences). The results indicated that ethical awareness has a significant positive effect on ethical decision-making. Both ethical awareness and ethical decision-making have a significant positive effect on transparency.
The The Effects of Tax Avoidance on Firm Value Serly, Serly; Yuliani, Nova
Global Financial Accounting Journal Vol. 8 No. 1 (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.v8i1.9846

Abstract

Purpose - The main objective of this study is to determine the effect of tax avoidance on firm value. Company size, leverage, ROA, ROE and Sales Growth are control variables. A quantitative approach method is used for this research, where the results of the research were statistically processed based on data originating from the input process, collection process and analysis process. Research Method - A purposive sampling was taken for data collection stage, which samples of this study namely company listed on the Indonesia Stock Exchange for the period of 2016 to 2020. The collected samples are then processed to find out whether there is a connection between one and another. There are 220 companies that fulfill the sample criteria in this research. Findings - The outcome of this study explain that firm value is not affected by tax avoidance, firm size has a significant negative effect on firm value, while ROA and leverage have significant positif effect on firm value, meanwhile ROE has no significant effect on firm value, leverage has a significant positive effect on firm value, as well sales growth. Implication - Research on the effect of tax avoidance on firm value generally shows that tax avoidance can increase firm value in the short term through tax cost savings. However, the research results found that there was no influence between tax avoidance and firm value. The implication is that tax avoidance practices are not considered significant by investors in assessing firm value. This suggests that other factors, such as operational performance or market conditions, may play a greater role in determining firm value, and tax avoidance does not always provide significant benefits or losses.
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.

Page 18 of 22 | Total Record : 215

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