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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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Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Perusahaan, dan Karakteristik Direktur Terhadap Penghindaran Pajak Bianca, Tiffani Marla; Tang, Sukiantono
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research?s purpose is to analyze the effect of corporate governance, characteristic of companies, and characteristic of director toward tax avoidance. Corporate governance?s variables: board size, independent commissioner, managerial ownership, and concentrated ownership. Characteristic of companies? variables: company size, leverage, capital intensity, inventory intensity, and ROA. Characteristic of director?s variables: director?s term of office and age of the president. Tax avoidance uses 2 type of measurement: ETR and CETR. This study uses total 583 sample firms which are listed in Indonesia Stock Exchange from 2012 till 2016 or 2.915 observations data which selected using purposive sampling. ETR shows the result that board size and leverage have significant positive effect to ETR. Size and return on asset have significant negative effect to ETR. Independent commissioner, managerial ownership, concentrated ownership, capital intensity, inventory intensity, director?s term of office, and the age of the president have no significant effect to ETR. CETR shows the result that board size, inventory intensity, and return on asset have significant positive effect to CETR. Size and capital intensity have significant negative effect to CETR. Independent commissioner, managerial ownership, concentrated ownership, leverage, director?s term of office, and the age of the president have no significant effect to CETR.
Analisis Pengaruh Karakteristik Audit Dan Karakteristik Klien Terhadap Pergantian Kantor Akuntan Publik Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tanujaya, Kennardy
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini bertujuan untuk menganalisis karakteristik audit dan karakteristik klien yang mempengaruhi tindakan perusahaan untuk melakukan pergantian Kantor Akuntan Publik (KAP). Variabel dependen dalam penelitian ini adalah pergantian KAP. Variabel independen dalam penelitian ini terdiri dari opini audit, ukuran KAP, ukuran perusahaan, pergantian manajemen, pertumbuhan perusahaan, kompleksitas perusahaan, profitabilitas, dan kesulitan keuangan. Populasi penelitian yang dikumpulkan dengan metode purposive sampling terhadap perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2009 sampai 2014. Sampel yang memenuhi kriteria adalah sebanyak 370 perusahaan. Penelitian ini menggunakan metode regresi logistik untuk menganalisis pengaruh independen terhadap variable dependen. Hasil penelitian menunjukkan bahwa opini audit, ukuran KAP, ukuran perusahaan, pergantian manajemen, pertumbuhan perusahaan, dan kompleksitas perusahaan mempunyai pengaruh yang signifikan terhadap pergantian KAP. Variabel independen lainnya seperti profitabilitas dan kesulitan keuangan tidak mempunyai pengaruh yang signifikan terhadap pergantian KAP.
Pengukuran Kinerja Keuangan Pasca Merger Dan Akuisisi Edi, Edi; Rusadi, Sylvia
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This paper examine aneffect of the financial performance of post-merger and acquisition. The financial performance is measured by using ratios, such as return on net worth, return on assets, current ratio, quick ratio, and debt to equity ratio.The samples are firms which did merger and acquisition activity during the years 2003-2011 and that listed on Indonesia Stock Exchange. Data which used in this research is the annual financial report three years before and three years after the mergers and acquisitions by using purposive sampling method. Analysis of the data used to test the hypothesis using paired sample t-test. The results of this study indicate merger firms are having decline performance, debt to equity ratio show significant decline, and other ratios also got decline, though not significant. On the other side, return on net worth and return on assets has significant decline after acquisition, except for current ratio which have insignificant decline after acquisition. Quick ratio and debt to equity ratio has insignificant improvements after acquisition. 
Kualitas Audit: Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan Dewi, Cynthia; Anita, Anita
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this study is to quantify the effect of company?s characteristics and corporate governance towards audit quality in companies listed in the Indonesia Stock Exchange (IDX). Independent board, board size, foreign ownership, ownership concentration, profitability as well as institutional ownership is used in this study. The amount of 618 companies listed on the Indonesia Stock Exchange during the period of 2013-2017 is used in this study. Purposive sampling method is used in the study. Financial statements of company that was published (www.idx.co.id) used as the sample of this study. The calibration of data which was obtained with binary logistic regression will be process using the program of SPSS version 25.0. This research shows that board size, foreign ownership and profitability proved to have a positive and significant relation on audit quality. This research also shows that institutional ownership does not have a significant relationship on audit quality while board independence has a negative relationship towards audit quality.
Analisis Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak (Efek Moderasi Kepemilikan Keluarga) Ilahi, Amanta Anugrah; Yopie, Santi
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study intends to determine the relationship between management compensation variables have influence and family ownership as a moderating variable on tax avoidance with leverage, return on assets, firm size, company growth as a control variable. Populations in research are obtained from the Indonesia Stock Exchange. The total sample in the final observation that met the criteria was 847 company-years. Data collection methods use purposive samples. Use financial statement data and annual reports for all family companies. Data obtained were tested using panel regression. The results of this study stated that management compensation, family ownership, company size, leverage had no significant effect on tax avoidance. In contrast, this study found return on assets, the growth of the company has a significant influence on tax avoidance.
Analisis Pengaruh Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Anita, Anita
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study aims to analyze the effect of ownership structure and firm characteristics on CSR disclosure in companies listed on the Indonesia Stock Exchange. These ownership structure and firm characteristics are managerial ownership, institutional ownership, government ownership, foreign ownership, firm size, profitability, leverage, industry type, age and size of audit firm to CSR disclosure. The sample consists of 330 companies listed on the Indonesia Stock Exchange from 2010-2014 which are taken by purposive sampling method. Data analysis method used in this study is panel data regression. Results indicate that government ownership, foreign ownership, firm size, industry type, firm age and size of audit firm are significantly and positively related to CSR disclosure, while institutional ownership is significantly and negatively related to CSR disclosure. The results also display no significant relationship between managerial ownership, profitability, and leverage and CSR disclosure.
Analisis Pengaruh Koneksi Militer terhadap Tingkat Suku Bunga di Perusahaan-Perusahaan Indonesia Harsono, Budi; Kwok, Christina
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this study is to provides direct empirical evidence on the effect of military connections on interest rate for listed firms in Indonesia. Purposive sampling was implemented in this study. This study used 2.107 data companies listed on IDX in the period 2013-2017. The results show that firm size and growth have the significant impact on interest rate in both positive and negative ways. While military connections, return on assets, leverage, and market to book value were not able to affect interest rate activity significantly  
Variabel Ekonomi dan Stock Return Jurnali, Teddy; Andriko, Riko
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research aimed to analyze the effect of Macro Economy variables: Gross Domestic Product (GDP) Growth, Inflation, Interest Rate, Exchange Rate, and Money Supply and Micro Economy variables: Profitability, Leverage, Market Value, Earning Management, and Firm Size on Stock Return for all listed firms in Indonesian Stock Exchange during the period 2009-2013. The sample of this research were selected using the purposive sampling method and 357 firms or 1.785 observations data used in this research. It used  panel regression method to analyze data with Eviews version 7st (Eviews 7). The results of this research shows that all Macro Economy variables and Profitability, Leverage, Market Value (Dividend Yield), and Earning Management are the variables that have significant effect to Stock Return. However this research found that Market Value (Book to Market Ratio), and Firm Size are insignificant to Stock Return in Indonesia Stock Exchange.
Analisis Pengaruh Karakteristik dan Tata Kelola Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Indonesia Kristina, Sonia; Wati, Erna
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research is set out to investigate and discuss the influence of characteristics and corporate governance on social responsibility disclosures in Indonesian companies. Variables of the characteristics and corporate governance used in this research include government ownership, board of directors size, independent directors, company size, company age, liquidity, leverage and type of industry towards corporate social responsibility disclosure. The total sample which met the criteria consists of 443 companies that have been listed on the Indonesian Stock Exchange from the 2013-2017 period. Where is determined by purposive sampling method. The data used in this research are the annual reports and financial reports of all companies which are published through the IDX website. The data analysis method used is panel data regression. This research was processed using SPSS 25 and Eviews 10 programs. The results of this research showed that the variable profitability, company size and company age have a positive significant effect on corporate social responsibility disclosure. While the independent director's variables have a negative significant effect on corporate social responsibility disclosure. Moreover, the research confirmed that other variables such as liquidity, board of directors size, leverage, government ownership, and type of industry were not found to have a significant effect.
The Effect Of Financial Distress And Audit Quality On Earnings Management Karina, Ria
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Tujuan penelitian ini adalah untuk menganalisis hubungan antara kondisi keuangan perusahaan dan kualitas audit terhadap manajemen laba. Disamping itu, analisis perbedaan antara kondisi keuangan perusahaan yang baik dan buruk dilakukan dengan tujuan untuk mengetahui karakteristik perusahaan pada posisi keuangan masing-masing. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Hasil penelitian menunjukkan adanya hubungan yang signifikan antara kondisi keuangan perusahaan dengan manajemen laba. Di sisi lain, variabel audit quality berbeda secara signifikan berdasarkan kondisi keuangan perusahaan. Hasil penelitian menunjukkan bahwa perusahaan yang mengalami kondisi keuangan buruk cenderung menggunakan auditor non-Big4.

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