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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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Kualitas Akrual Dan Manajemen Aktivitas Riil Seasoned Equity Offering Perusahaan High Technology Di Asia Pasifik Sumiyati, Sumiyati; Hartono, Jogiyanto
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (921.185 KB)

Abstract

Seasoned Equity Offering is a public stock offering after the Initial Public Offering. This study aims to determine the effect of accrual quality and management of real activity toward market reaction and performance of companies employed Seasoned Equity Offering (SEO) in high-technology companies in Asia Pacific.  Sample of this research is employed by using purposive sampling with this following criteria; high technology companies in Asia Pacific that offering SEO in 2001-2015 and sample data of company should be available on OSIRIS database. In ultimate, the total final sample is  obtained from 40 companies spread in Australia, China, Indonesia, India, South Korea, Malaysia, New Zealand, Singapore and Taiwan. This research is a study of events (event study) using 5-year-window that is two years before SEO, current year of SEO  and two years after SEO. The hypothesis is analyzed using Ordinary Least Square (OLS) for each events t-2, t-1, t0, t+1 dan t+2. The test results showed evidence that accrual quality had positive effects on performance of companies employed SEO. Yet, the results of second hypothesis testing, accrual quality measured by deviation standard,  do not influence market reaction. This study can also prove management of real activity measured by abnormal cash flow. Abnormal can degrade the performance of SEO companies after the event, while the abnormal of cost discretioner does not influence performance. The fourth hypothesis testing results showed evidence that negative effect of SEO market reaction is definitely caused by pessimistic reaction of investor toward the performance of company employed SEO. 
Pengungkapan Informasi Keuangan Secara Sukarela di Internet oleh Perusahaan Besar di Indonesia Ernawati, Ernawati; Fayiatha, Hasya
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.624 KB) | DOI: 10.37253/gfa.v3i2.657

Abstract

The purpose of this study is to examine the impact of characteristics as a potential factor that might influence each financial disclosure on the internet voluntarily by large companies in Indonesia. The characteristic in this study are the company size, leverage, profitability, company age, dispersion ownership, industrial sector, and auditor type. The sample chosen uses a purposive sampling method to collect as many as 414 large companies listed on the Indonesia Stock Exchange in 2013 to 2017. Using binary logistic regression to determine the effect of independent variables on the dependent variables and processed using the program of SPSS version 21. The results of data analysis and conclusions indicate that the size of the company has a significantly positive effect on Internet Financial Reporting. Variables of company age, industry sector, and auditor type indicate a significantly negative influence. Wheares, for the variables of leverage, profitability, and dispersion of ownership there are no significant findings on Internet Financial Reporting.
Analisis Pengaruh Pengadopsian IFRS dan Tata Kelola Perusahaan Terhadap Manajemen Laba pada Perusahaan di BEI Agustina, Agustina; Sumantri, Sumantri
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This reseacrh is conducted to determine the impact of IFRS adoption and good corporate governance on earnings management in companies listed in Indonesia Stock Exchange. Variables used in this reseacrh are IFRS adoption, board director independence, boarddirector size, audit committee Independence, audit quality, ownership concentration, managerial ownership, institutional ownership, company size, sales growth, asset turnover, cash flow from operation, and leverage. This study used 242 companies listed on IDX in the period 2009-2014 as the sample. The sample was selected using purposive sampling method. Data sources in this study were obtained from the annual report of listed companies on IDX. The data will be tested with multiple linear regresion using Statistical Package for the Social Sciences (SPSS) and E-Views. The results of this study indicate that ownership concentration,managerial ownership, institutional ownership, company size, sales growth show a positive impact on earning management significantly. Board director size, audit quality, cash flow from operation, and leverage show a negative impact on earning management significantly. IFRS adoption, board director independence, audit committee Independence, and asset turnover are not able to affect earning management activity significantly.
Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Pemoderasi Pada Kpp Pratama Batam Utara Efriyenti, Dian
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 influence of E-Filing System Implementation on Taxpayer Compliance with the Understanding of the Internet as Moderate Variables at KPP Pratama Batam Utara. The population of this research is Individual Taxpayer registered as Taxpayer in KPP Pratama Batam Utara. The sample used in this study were 100 respondents. The results of this study indicate that (1) Application of E-Filing System has a positive and significant impact on Taxpayer Compliance. Implementation of E-Filing System has a positive and significant impact on Taxpayer Compliance. This can be proved by a t value of 7.722 which is greater than t table 1.66039 with a significance value of 0.000 smaller than 0.05. Regression coefficient value of 0.615 which has a positive direction shows the better Application of E-Filing System then Taxpayer Compliance will also be good. (2) Understanding the Internet can moderate the influence of E-filing System Implementation on Taxpayer Compliance. It is proved through Moderated Regression Analysis which gives coefficient value equal to moderation variable (interaction between Application of E-Filing System and Internet Understanding) gives coefficient value 0,072 with significance 0,003. These three variables can be inferred have an effect on Taxpayer Compliance, because it has a level of significance below 0.05.
Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Di Bursa Efek Indonesia Supriyanto, Supriyanto; Putra, Rio
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study aims to measure the factors that affect social responsibility in companies listed on the Indonesia Stock Exchange (IDX). The variables used in the study are social responsibility of the company as the dependent variable while profitability, leverage, firm size, and the size of Public Accountant as independent variables
Analisa Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia Oktavia, Mari; Tanujaya, Kennardi
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research investigates factors affecting timeliness of annual corporate financial reporting in Indonesia. The sample of the research is a company listed on Indonesia Stock Exchange (BEI) in 2012-2017. Company size, company profitability, company age, leverage, audit committee independence, member audit committee, audit committee experience, auditor type, audit report, auditor rotation and audit opinion used as variable independent. The sample of this research includes 335 company on BEI with 1.675 data. Data obtained from financial statement year ended 2012 until 2017 and panel-regression test to examine the study hypotheses. This reaearch found the average time company needs 120 days for issuing financial report. Variable company age and audit report have significant positive impact on timeliness of financial. Audit committee independent and member audit committee have significant negative impact on timeliness. However variable company size, company profitability, audit committee experience, auditor type, auditor rotation and audit opinion had no effect significant toward timeliness financial report.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ivone, Ivone; Noorasyikin, Noorasyikin
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.754

Abstract

Feeble financial governance is one of the causes of frequent financial scandals. Good financial governance is developed into a balancing system to minimize the presence of inappropriate information in the financial statements. As one of the external mechanisms of corporate governance, external audit plays an important role in strengthening the trust and financial information of the company in terms of providing an independent check on financial information provided by management. The ownership structure of the company can be a factor in selecting an audit company based on the desired quality measurement. In that case, the factor of selecting external auditors by the influence of ownership structure becomes an important focus in this study. Focusing on Indonesia, this study used a sample of 429 companies listed on the Indonesia Stock Exchange during 2014-2018. The data used in the form of annual reports and company financial statements published in general in official sources. Testing assumptions and data analysis are completed by the logistic regression method. The findings obtained from the test are the presence of concentrated ownership and foreign ownership in the company may have significant positive effect on the selection of auditors but for controlling family ownership has the opposite result, namely negative relationship, and no significant effect on managerial ownership of the elected auditor.  
ANALISIS PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN RISIKO PADA PERUSAHAAN DI BURSA EFEK INDONESIA Juwita, Arina; Jurnali, Teddy
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.755

Abstract

This investigation means to break down the impact of corporate governance, and company size, on risk management in companies recorded on the Indonesia Stock Exchange. Risk management which is a dummy variable estimated through the presence of a risk management committee will be given an estimation of 1 and in the event that it doesn't have an estimation of 0. The independent variable used is corporate governance by using the proxy proportion of independent directors, board size, audit quality, company size and ownership institutional.   This examination utilizes secondary data types, and the total population is 563 companies found on the Indonesia Stock Exchange in 2015 to 2017, where the example was chosen utilizing the purposive sampling method. Logistic regression analysis is a statistical method that will be used in this test.   The consequences of this investigation clarify that audit quality has a significant negative effect, institutional ownership and firm size have a significant positive effect on risk management. The proportion of independent directors and the size of the board of commissioners do not affect risk.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hendi, Hendi; Lisniati, Septi
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.705

Abstract

This research is conducted to determine the impact of audit committee characteristics and ownership structures on earnings management of companies listed on Indonesian Stock Exchange (IDX). This research used 324 companies listed on IDX in the period 2011-2015 as the sample. The results of this study indicate that institutional ownership, firm size, return on asset, and operating cash flow show the significant impact on earnings management in both positive and negative ways. On other hand, the results also indicate that the independence, diligence, and size of audit committee, foreign ownership, managerial ownership, governmental ownership, individual ownership, and leverage are not able to affect earnings management activity significantly.
KINERJA PERUSAHAAN: PENGARUH KARAKTERISTIK DEWAN DAN STRUKTUR KEPEMILIKAN Anita, Anita; Fajriya, Nurkhalifa
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.756

Abstract

The purpose of this observation was to empirically examine the effect of ownership structure and board characteristics on company performance. This observation used independent variables namely ownership concentration, state ownership, institutional ownership, managerial ownership, the board size, independent director, independent audit committee, audit committee meeting, and financial expert with the dependent variable as company performance. This observation used sample of 416 companies that are appropriate with the specified characteristics and are listed on the 2014-2018 Indonesia Stock Exchange. This observation analysis data used SPSS and Eviews version 10 programs. From the results of observations produced, the concentration of ownership, independent director, and independent audit committees have significant impact on company performance. While other variables such as state ownership, institutional ownership, managerial ownership, board size, audit committee meetings, and financial expert do not have impact that can affect company performance.

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