Global Financial Accounting Journal
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.
Articles
215 Documents
<![CDATA[Analysis of the Effect of Company Financial Performance on Financial Distress at Pupuk Indonesia Subsidiaries ]]>
<![CDATA[Putri Hardian, Qanita Marsha]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.7815
<![CDATA[Purpose - This study uses the subsidiaries of PT. Pupuk Indonesia's Springate Score and Altman Z-Score to investigate the relationship between the financial performance of a business and its financial situation. Additionally, this study looks into whether the outcomes of the calculations for the Altman Z-Score and Springate Score differ significantly. Research Method - The technique of purposeful sampling was used to gather samples from the 2017–2021 annual reports of five PT. Pupuk Indonesia subsidiaries. Findings - The significant distinction comparing the two test results was further investigated in this study using the Mann-Whitney method. Implication - Based on the results of computations utilizing distinct financial ratios, the Altman Z-Score and Springate Score models show that liquidity issues can be forecast. However, there is a substantial discrepancy between the two models.]]>
<![CDATA[Analysis of The Influence of CEO by Gender on Tax Aggressiveness in Manufacturing Companies Listed on The Indonesian Stock Exchange ]]>
<![CDATA[Dewi, Sari]]>;
<![CDATA[Hermawan, Jasmine Azzizah]]>;
<![CDATA[Hendi]]>
<![CDATA[ Global Financial Accounting Journal Vol. 8 No. 1 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v8i1.8758
<![CDATA[Purpose - The study aimed to determine the effect of CEO gender variables, CEO age, as well as CEO gender reassignment on tax aggressiveness. Taxes are one of the burdens for companies that will reduce the company's profits. A company tends to do tax evasion to reduce its tax burden through a variety of means. Thus, companies are becoming more aggressive towards taxes. Tax aggressiveness is an action taken by companies to engineer taxable income through tax planning in a legal (tax avoidance) or illegal (tax evasion). Research Method - This research is applied with cross sectional and time series methods. The technique used in sampling data in this study is purposive sampling. This method is done by selecting a research sample through certain considerations or criteria, based on the purpose of the research. The sample population in this study is the annual report and financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have been audited in 2017 to 2020 with a total of 193 companies. Information about the annual report data and financial statements is obtained from the site contained on the Indonesia Stock Exchange, namely www.idx.co.id. Findings - The research results of CEO gender and CEO age have no effect on tax avoidance as proxied by the effective tax rate. This shows that gender differences and the increasing age of a company's CEO do not influence the occurrence of tax aggressiveness in a company. There are several control variables that are considered to have a significant positive influence on tax aggressiveness]]>
<![CDATA[Can Corporate Social Responsibility Influence Debt Financing for Companies on the Indonesian Stock Exchange ]]>
<![CDATA[Selly]]>;
<![CDATA[Serly]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.8821
<![CDATA[Purpose - The research aims to evaluate the consequences of Corporate Social Responsibility (CSR) related to debt financing in companies listed on the Indonesia Stock Exchange (BEI) in the period 2017 to 2021. The variables that are the subject of the study include: debt financing, Corporate Social Responsibility (CSR) , Sales Growth, Tobin's Q, return on assets (ROA). Research Method - The research sample consisted of 300 data obtained from 60 companies that had published sustainability reports and financial reports for the period 2017 to 2021 which were selected through purposive sampling. The panel regression analysis method was used as an examination tool in this research. CSR measurement uses environmental, social and governance disclosure scores obtained from data. Debt financing is measured as long-term debt to total assets. Sales Growth is measured as the percentage of marketing growth from year n-1 to year n. Return On Assets is measured as a ratio. Tobin's q is measured by combining the market value of equity and total liabilities relative to total assets. Findings - Empirical results show that the CSR variable does not have an essential negative impact on debt financing in companies listed on the IDX. Implication - The implication of this research is that CSR regarding debt financing can affect companies listed on the Indonesian Stock Exchange so that debt financing figures must be minimized both financially and in financial reports for the company so that sales growth will increase and the company will not experience losses.]]>
<![CDATA[Comparative Analysis of Financial Performance of Bank BPD DIY And Bank Jateng For The 2019-2022 Period ]]>
<![CDATA[Wende, Maria Emerlinda]]>;
<![CDATA[Paramitalaksmi, Ratri]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.8858
<![CDATA[This research aims to determine the comparison of financial performance between BPD DIY and Bank Jateng (formerly: BPD Jateng) in the 2019-2022 period. Research Method – This study uses descriptive analysis, this study uses financial ratio analysis tools, normality test, independent Sample T-test if the data is normally distributed, and Mann Whitney test if the data is not normally distributed. Findings - The conclusion of the research and discussion above, it can be said that Bank BPD DIY and Bank Jateng show significantly different financial performance as shown by the CAR ratio, while the ratio of NIM, ROA, NPL, and BOPO has no significant difference in financial performance. Implication – This research is expected to be a reference for consideration to analyze the comparison of BPD DIY and Bank Jateng and other banks in the future.]]>
<![CDATA[The Effectiveness of The Board of Directors' Performance and The Moderation Effect of Corporate Risk Management on The Company's Financial Performance ]]>
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>;
<![CDATA[Indrianto, Doni]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.8883
<![CDATA[Purpose – This study aims to analyze the relationship between variables of the Board of Directors (BOD) effectiveness, specifically board size, board independence, and gender with the financial performance of companies measured through Tobin’s Q. The study also considers the role of the chief risk officer as proxy for enterprise risk management (ERM) as moderating variable. Research Method – The data used is sourced from the financial reports of LQ45 listed companies on the Indonesia Stock Exchange for the period 2018-2022 with a total of 44 companies as the sample. The analytical method employed is multiple linear regression using the Eviews software. Findings – The results indicate that board gender and board independence have negative significant effect on Tobin’s Q, while board size has no significant effect. The result of regression test with moderating variables show that the enterprise risk management as a moderating variable has significantly effect of board independence on Tobin’s Q. Implication – The existence board of director has an important and vital role in managing the company’s transactions, determining the company’s management policies, and controlling operations to ensure company’s efficiency. To develop strategies, manage risks, and drive confidence to achieve organizational goals in order to create effectiveness and efficiency, companies san consider establising enterprise risk management. In this study, it is proven that the existence of enterprise risk management can improve the company’s financial performance.]]>
<![CDATA[Sustainability Performance and Corporate Financial Performance: The Moderating Effect Of Corporate Governance ]]>
<![CDATA[Anita]]>;
<![CDATA[Fatmasari, Agustini]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.8911
<![CDATA[Purpose - This research intends to interpret corporate governance's effect on the relationship between sustainability performance and financial performance. Research Method - The research method used is panel data regression. Research data is quantitative data obtained from the Indonesian Stock Exchange. The sample selection procedure used a purposive sampling method from 767 listed companies, and 53 met the criteria. Findings - The research results prove that board size and CEO duality do not affect sustainability performance. The board independence and female directors significantly impact sustainability performance. Furthermore, researchers also found that corporate governance cannot moderate the relationship between sustainability and financial performance. Implication - The research findings conclude that board independence and female directors can pay more attention to sustainability performance, which can be used as a reference in making corporate governance and sustainability policies.]]>
<![CDATA[The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management ]]>
<![CDATA[Septiany, Sheila]]>;
<![CDATA[Jurnali, Teddy]]>;
<![CDATA[Wati, Erna]]>;
<![CDATA[Pertiwi, Juma]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.9043
<![CDATA[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.]]>
<![CDATA[The Relationship of Leverage, Asset Management, Earnings Management and Profitability ]]>
<![CDATA[Indrayati, Indrayati]]>;
<![CDATA[Sumiadji, Sumiadji]]>;
<![CDATA[Jaswadi, Jaswadi]]>;
<![CDATA[Utami, Rachma]]>
<![CDATA[ Global Financial Accounting Journal Vol. 8 No. 1 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v8i1.9144
<![CDATA[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.]]>
<![CDATA[Mapping of Green Sukuk Research (2014 - 2023) : With Vosviewer Bibliometric and Literature Review ]]>
<![CDATA[Doni Yusuf Bagaskara]]>;
<![CDATA[Nanik Wahyuni]]>;
<![CDATA[Meldona]]>
<![CDATA[ Global Financial Accounting Journal Vol. 8 No. 1 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v8i1.9148
<![CDATA[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.]]>
<![CDATA[The Value Relevance of Accounting Information: Profitability and Non-Public Ownership In Investment Decision Making ]]>
<![CDATA[Maya Ari Rosita]]>;
<![CDATA[Pujiono]]>
<![CDATA[ Global Financial Accounting Journal Vol. 8 No. 1 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v8i1.9164
<![CDATA[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)]]>
