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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 Role of Celebrity CEO in Enhancing Corporate ESG Performance Chandra, Budi; Krisyadi, Robby; Anita; Jessica
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.v8i2.10137

Abstract

This study examines the impact of celebrity CEOs on corporate ESG (Environmental, Social, and Governance) performance in publicly listed manufacturing companies in Indonesia from 2018 to 2022. Leveraging stakeholder and legitimacy theories, the research explores how the public visibility and media influence of celebrity CEOs drive corporate sustainability. A quantitative approach was employed, utilizing regression analysis to test the hypothesis. The findings reveal a significant positive relationship between celebrity CEOs and ESG performance, with high-profile leaders enhancing corporate transparency, accountability, and sustainability practices. The study highlights the theoretical implications by expanding the understanding of celebrity CEOs within corporate governance frameworks and practical implications for policymakers and corporate boards. However, the study is limited to Indonesia's manufacturing sector and a specific timeframe, suggesting the need for further research across diverse industries and regions. The results underscore the importance of leadership visibility in advancing corporate sustainability, offering valuable insights for stakeholders aiming to align corporate strategies with societal expectations.
Determinants That Influence Audit Delay Tanujaya, Kennardi; Nuriah, Sinta
Global Financial Accounting Journal Vol. 7 No. 1 (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.v7i1.7626

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.
The Effect of Earnings Management And Institutional Ownership On Company Value With Social Responsibility Disclosure As A Moderating Wati, Erna; Jurnali, Teddy; Karjantoro, Handoko
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.v8i2.10135

Abstract

Purpose: This study aims to provide empirical insight into the moderating role of CSR on the influence of earnings management and institutional ownership on firm value, and to evaluate whether CSR weakens or strengthens the impact of both factors. Research Method: This study uses a quantitative approach with secondary data from annual reports and sustainability reports of companies in the consumer non-cyclical and basic materials industry sectors listed on the Indonesia Stock Exchange for the 2021-2022 period with 263 data. Data analysis was carried out using multiple linear regression tests using the purposive sampling method. Findings: The results of the study indicate that earnings management has a significant negative effect on firm value, while institutional ownership does not have a considerable effect. CSR strategy is proven to moderate the relationship between earnings management and firm value positively but does not moderate the relationship between institutional ownership and firm value. Implication: This study provides insight for companies and investors about the importance of CSR management to increase firm value. In addition, regulators can consider these results to formulate better corporate governance policies.
AUDITING CLASS REFERENCE: LITERATURE REVIEW OF THE STANDARD ANALYTICAL PROCEDURES FOR AUDITING Hendi; Harsono, Budi; Averina; Alvina; Tedia
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
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.v9i1.10056

Abstract

Purpose – This research aims to summarize the work of existing scientific articles and review literature on the standard analytical procedures for auditing, to serve as additional guiding literature that can be used as a reference for learning and research ideas related to analytical procedures in auditing classes or courses. Research Method – Through qualitative analysis using a systematic literature study with a meta-analysis of 10 accredited international articles, this research summarizes and identifies research results and lessons learned, implications, and future research directions from the existing literature on standard analytical procedures for auditing. This research is expected to provide a foundation for further learning and research on aspects of analytical procedures in the audit process. Findings – The results of this study indicate that research directions that can be considered on the topic of standard analytical procedures for audits are the integration of the latest technology, automation of procedures, comparative application analysis, and ways to improve auditor competence in an audit environment that is constantly required to evolve with the times and the industry. This study confirms that the topic of standard analytical procedures for auditing has a lot of room and potential to be explored and evaluated in the future. Implication – This study has important implications for academics, universities, educators, and students as users of teaching and learning materials about the field of auditing, as well as developers of research and policy in the audit sector.
PROFITABILITY DISCLOSURE AS MEDIATOR BETWEEN FINANCIAL FACTORS AND TAX AVOIDANCE PRACTICES Dewi, Sari; Sudirman; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
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.v9i1.10188

Abstract

Purpose - The study examines tax avoidance practices among companies listed on the Indonesia Stock Exchange (2019–2023), focusing on leverage, company size, and sales growth, with profitability as a mediating factor. Tax avoidance, though legal, exploits gaps in regulations, affecting governance and revenue. The research aims to understand these relationships and provide insights for policymakers and stakeholders in improving tax compliance. The purpose of this research is to analyse the role of leverage, company size, and sales growth on tax avoidance, with profitability as a mediator. Research Method - This research uses secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. The analysis method is multiple linear regression using Eviews. Findings - Leverage has a significant effect on tax avoidance, while company size and sales growth have no significant effect on tax avoidance. Profitability can mediate tax avoidance, with mediation variable leverage having a significant effect on tax avoidance, but profitability cannot mediate between company size and sales growth. Implication - This research fills a gap in the literature by highlighting the importance of transparency in profitability and how it mediates the influence of financial factors on tax avoidance. This study has the potential to pave the way for further research on transparency and financial information disclosure in reducing tax avoidance practices.
DIGITAL TRANSFORMATION IMPACT ON ENVIRONMENTAL AND ECONOMIC PERFORMANCE: THE MODERATING ROLE OF TECHNOLOGICAL TURBULENCE Wati, Erna; Winna; Yopie, Santi
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
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.v9i1.10197

Abstract

This study explores the link between digital transformation and sustainable performance, emphasizing economic and environmental outcomes while considering the moderating effect of technological turbulence. Data from 81 respondents reveal that digital transformation improves economic performance through dynamic capabilities like resource adaptation, process innovation, and agility. It also enhances environmental performance by promoting energy efficiency, waste reduction, and green innovations. However, advanced stages of digital transformation may face diminishing returns due to organizational inertia and the high resource demands of digital technologies. Technological turbulence amplifies both the opportunities and challenges, requiring companies in volatile environments to focus on adaptability and strategic alignment. The study highlights the importance of a phased, context-sensitive approach to digital transformation to avoid resource overuse and environmental harm. These findings offer practical insights for optimizing digital strategies to achieve long-term economic and environmental sustainability. Future research should address limitations such as sample size and context, while exploring additional moderating factors across diverse industries.
BUILDING A BRIDGE BETWEEN SUSTAINABILITY AND FINANCIAL PERFORMANCE: AN ANALYSIS OF SUSTAINABILITY REPORTS IN ASRRAT COMPANIES Kinanthi Putri Ardiami; Azmi Mufidu Prahmi; Reny Lia Riantika
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
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.v9i1.10285

Abstract

Purpose - This study examines the impact of sustainability reports on financial performance by analyzing the economic, environmental, and social aspects disclosed in sustainability reports of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) from 2021 to 2023. Research Method - The study employs a purposive sampling method, selecting 30 companies with a total of 90 firm-year observations. Panel data regression analysis is applied to assess the relationships between sustainability disclosure and financial performance. Findings - The results indicate that the economic and social aspects of sustainability reports have a significant positive effect on financial performance. In contrast, the environmental aspect exerts a significant negative influence on financial performance. These findings suggest that while sustainability reporting can enhance corporate financial outcomes, certain environmental disclosures may impose additional costs that negatively impact profitability. Implication - The study provides insights for corporate managers, investors, and policymakers regarding the strategic role of sustainability reporting. Companies should emphasize economic and social sustainability disclosures to improve financial performance while managing environmental responsibilities effectively. Additionally, regulators may need to refine sustainability disclosure frameworks to ensure that environmental initiatives support both corporate and societal value creation. Keywords: Sustainability Report, Sustainability Report, Financial Performance
CEO TENURE AND SUSTAINABILITY PERFORMANCE: THE ROLE OF INSTITUTIONAL OWNERSHIP AND BOARD INDEPENDENCE Septiany, Sheila; Mirabelle, Eileen; Harsono, Budi; Tang, Sukiantono; Serly; Ivone
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
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.v9i1.10286

Abstract

Purpose – This study examines the effect of CEO tenure on sustainability performance, considering the roles of board independence and institutional ownership in companies listed on the Indonesia Stock Exchange (IDX). Research Method – The study used a purposive sampling method and collected data from annual and sustainability reports of IDX-listed companies from 2018 to 2022. Panel data regression analysis was conducted using EViews. Findings – CEO tenure has a significant positive impact on sustainability performance. CEOs with longer tenures are more effective in aligning CSR strategies with long-term goals. Board independence strengthens this effect by providing oversight, while institutional ownership improves transparency and accountability. Implication – CEO tenure supports long-term sustainability efforts. Independent boards and institutional ownership help ensure consistency and reduce the risk of managerial entrenchment.
THE INTERRELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: FEMALE AND INDEPENDENT DIRECTORS AS MODERATORS Anita, Anita; Hadianto, Isabela
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
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.v9i1.10397

Abstract

Purpose - Financial reports are strategic tools; however, financial information is vulnerable to manipulation. In recent decades, the phenomenon of corporate sustainability reporting has prompted numerous studies on its impact on earnings quality, particularly where managers may use accrual flexibility to present financial reports. This study aims to determine whether corporate social responsibility (CSR) has an opportunistic perspective that influences earnings management and/or vice versa. Additionally, it examines whether female directors and independent directors affect this reciprocal relationship. Research Method - This study employs panel data regression using a sample of companies listed on the Indonesia Stock Exchange that consistently published sustainability reports for five consecutive years. Data were collected and analyzed using Eviews software, with descriptive statistics generated to provide an overview before regression testing. Findings - The regression test results indicate that the presence of independent directors moderates the relationship between CSR and earnings management practices. This demonstrates that independent directors reflect effective governance, thereby reducing agency costs. Implication - Independent directors help mitigate the opportunistic use of CSR for earnings management, promoting ethical and transparent corporate practices. This highlights the importance of prioritizing independent directors on boards to enhance governance quality and build stakeholder trust.
DOES FINANCIAL DISTRESS LEAD TO CORPORATE FRAUD? Christian, Natalis; Mardianto
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
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.v9i1.10448

Abstract

Purpose – This study investigates the effect of financial distress on corporate fraud by utilizing various financial distress indicators to assess their influence on fraudulent corporate behaviour. Research Method – The study employs panel data regression analysis using data from 210 companies listed on the Indonesia Stock Exchange (IDX) over the 2015–2019 period. Financial distress is measured using three indicators: Z-Score, Zmijewski Score, and Grover Score. Findings – Descriptive statistics show that, on average, companies on the IDX are not generally experiencing financial distress nor engaging in corporate fraud. However, hypothesis testing provides empirical evidence that financial distress significantly affects corporate fraud. Among the indicators, the Grover Score exhibits the strongest influence on the likelihood of fraud occurrence. Implication – The findings offer theoretical insights for academics and practical implications for regulators and corporate governance professionals. The study suggests that revisiting the conceptual framework and re-grouping indicators in measuring financial distress can contribute to the development of future theories and preventive measures related to corporate fraud.

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